Acorah Software Products - Accounts Production 14.2.200 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 09172961 Ms Ewa Banaszkiewicz Mr Mateusz Dymek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09172961 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 09172961 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 09172961 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 09172961 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 09172961 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 09172961 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 09172961 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 09172961 2022-08-31 09172961 2023-08-31 09172961 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 2023-08-31 09172961 frs-core:AfterOneYear 2022-09-01 2023-08-31 09172961 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 09172961 frs-core:BetweenOneFiveYears 2023-08-31 09172961 frs-core:ComputerEquipment 2023-08-31 09172961 frs-core:ComputerEquipment 2022-09-01 2023-08-31 09172961 frs-core:ComputerEquipment 2022-08-31 09172961 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 09172961 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 09172961 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 09172961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 09172961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 09172961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 09172961 frs-core:FurnitureFittings 2023-08-31 09172961 frs-core:FurnitureFittings 2022-09-01 2023-08-31 09172961 frs-core:FurnitureFittings 2022-08-31 09172961 frs-core:NetGoodwill 2023-08-31 09172961 frs-core:NetGoodwill 2022-09-01 2023-08-31 09172961 frs-core:NetGoodwill 2022-08-31 09172961 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 09172961 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 09172961 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 09172961 frs-core:LandBuildings 2023-08-31 09172961 frs-core:LandBuildings 2022-09-01 2023-08-31 09172961 frs-core:LandBuildings 2022-08-31 09172961 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 09172961 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 09172961 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 09172961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 09172961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 09172961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 09172961 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 09172961 frs-core:MoreThanFiveYears 2023-08-31 09172961 frs-core:MotorVehicles 2023-08-31 09172961 frs-core:MotorVehicles 2022-09-01 2023-08-31 09172961 frs-core:MotorVehicles 2022-08-31 09172961 frs-core:OtherResidualIntangibleAssets 2023-08-31 09172961 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 09172961 frs-core:OtherResidualIntangibleAssets 2022-08-31 09172961 frs-core:PlantMachinery 2023-08-31 09172961 frs-core:PlantMachinery 2022-09-01 2023-08-31 09172961 frs-core:PlantMachinery 2022-08-31 09172961 frs-core:Secured 2023-08-31 09172961 frs-core:Unsecured 2023-08-31 09172961 frs-core:WithinOneYear 2022-09-01 2023-08-31 09172961 frs-core:WithinOneYear 2023-08-31 09172961 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 09172961 frs-core:CapitalRedemptionReserve 2022-08-31 09172961 frs-core:CapitalRedemptionReserve 2023-08-31 09172961 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 09172961 frs-core:OtherReservesSubtotal 2022-08-31 09172961 frs-core:OtherReservesSubtotal 2023-08-31 09172961 frs-core:RevaluationReserve 2022-09-01 2023-08-31 09172961 frs-core:RevaluationReserve 2022-08-31 09172961 frs-core:RevaluationReserve 2023-08-31 09172961 frs-core:SharePremium 2022-09-01 2023-08-31 09172961 frs-core:SharePremium 2022-08-31 09172961 frs-core:SharePremium 2023-08-31 09172961 frs-core:ShareCapital 2022-09-01 2023-08-31 09172961 frs-core:ShareCapital 2022-08-31 09172961 frs-core:ShareCapital 2023-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 09172961 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 09172961 frs-countries:Europe 2022-09-01 2023-08-31 09172961 frs-countries:NorthAmerica 2022-09-01 2023-08-31 09172961 frs-countries:SouthAmerica 2022-09-01 2023-08-31 09172961 frs-countries:Asia 2022-09-01 2023-08-31 09172961 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 09172961 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 09172961 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09172961 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 09172961 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 09172961 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 09172961 frs-bus:FullAccounts 2022-09-01 2023-08-31 09172961 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 09172961 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 09172961 frs-bus:FRS102 2022-09-01 2023-08-31 09172961 frs-bus:MediumEntities 2022-09-01 2023-08-31 09172961 frs-bus:SmallEntities 2022-09-01 2023-08-31 09172961 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 09172961 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 09172961 frs-bus:Audited 2022-09-01 2023-08-31 09172961 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 09172961 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 09172961 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09172961 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09172961 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09172961 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09172961 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 09172961 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 09172961 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 09172961 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 09172961 frs-bus:OrdinaryShareClass1 2022-08-31 09172961 frs-bus:OrdinaryShareClass1 2023-08-31 09172961 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 09172961 frs-bus:OrdinaryShareClass2 2022-08-31 09172961 frs-bus:OrdinaryShareClass2 2023-08-31 09172961 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 09172961 frs-bus:OrdinaryShareClass3 2022-08-31 09172961 frs-bus:OrdinaryShareClass3 2023-08-31 09172961 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 09172961 frs-bus:OrdinaryShareClass4 2022-08-31 09172961 frs-bus:OrdinaryShareClass4 2023-08-31 09172961 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 09172961 frs-bus:OrdinaryShareClass5 2022-08-31 09172961 frs-bus:OrdinaryShareClass5 2023-08-31 09172961 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 09172961 frs-bus:PreferenceShareClass1 2022-08-31 09172961 frs-bus:PreferenceShareClass1 2023-08-31 09172961 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 09172961 frs-bus:PreferenceShareClass2 2022-08-31 09172961 frs-bus:PreferenceShareClass2 2023-08-31 09172961 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 09172961 frs-bus:PreferenceShareClass3 2022-08-31 09172961 frs-bus:PreferenceShareClass3 2023-08-31 09172961 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 09172961 frs-bus:PreferenceShareClass4 2022-08-31 09172961 frs-bus:PreferenceShareClass4 2023-08-31 09172961 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 09172961 frs-bus:PreferenceShareClass5 2022-08-31 09172961 frs-bus:PreferenceShareClass5 2023-08-31 09172961 1 2022-09-01 2023-08-31 09172961 1 2023-08-31 09172961 1 2022-09-01 2023-08-31 09172961 frs-core:LeasedAssets 2022-09-01 2023-08-31 09172961 frs-core:OwnedAssets 2022-09-01 2023-08-31 09172961 frs-core:CurrencyRisk 2022-09-01 2023-08-31 09172961 frs-core:MarketRisk 2022-09-01 2023-08-31 09172961 frs-core:InterestRateRisk 2022-09-01 2023-08-31 09172961 frs-core:DeferredTaxation 2022-09-01 2023-08-31 09172961 frs-core:DeferredTaxation 2022-08-31 09172961 frs-core:DeferredTaxation 2023-08-31 09172961 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 09172961 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 09172961 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 09172961 frs-core:ProvisionsDeferredTax 2023-08-31 09172961 frs-core:OtherDeferredTax 2023-08-31 09172961 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 09172961 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 09172961 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 09172961 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 09172961 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 09172961 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 09172961 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 09172961 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 09172961 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 09172961 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 09172961 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 09172961 frs-core:TaxCreditsDeferredTax 2023-08-31 09172961 frs-core:CostValuation 2022-08-31 09172961 frs-core:AdditionsToInvestments 2023-08-31 09172961 frs-core:DisposalsRepaymentsInvestments 2023-08-31 09172961 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 09172961 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 09172961 frs-core:CostValuation 2023-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 09172961 frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 09172961 frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 09172961 dpl-frs:CostSales 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales 2022-08-31 09172961 dpl-frs:CostSales 2023-08-31 09172961 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 09172961 frs-bus:Director1 2022-09-01 2023-08-31 09172961 frs-bus:Director1 2022-08-31 09172961 frs-bus:Director1 2023-08-31 09172961 frs-bus:Director2 2022-09-01 2023-08-31 09172961 frs-bus:Director2 2022-08-31 09172961 frs-bus:Director2 2023-08-31 09172961 1 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 1 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 1 2023-08-31 09172961 2 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 2 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 2 2023-08-31 09172961 3 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 3 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 3 2023-08-31 09172961 4 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 4 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 4 2023-08-31 09172961 5 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 5 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 5 2023-08-31 09172961 6 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 6 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 6 2023-08-31 09172961 7 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 7 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 7 2023-08-31 09172961 8 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 8 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 8 2023-08-31 09172961 9 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 9 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 9 2023-08-31 09172961 10 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 10 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 10 2023-08-31 09172961 11 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 11 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 11 2023-08-31 09172961 12 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 12 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 12 2023-08-31 09172961 13 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 13 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 13 2023-08-31 09172961 14 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 14 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 14 2023-08-31 09172961 15 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 15 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 15 2023-08-31 09172961 16 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 16 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 16 2023-08-31 09172961 17 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 17 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 17 2023-08-31 09172961 18 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 18 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 18 2023-08-31 09172961 19 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 19 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 19 2023-08-31 09172961 20 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments 20 2023-08-31 09172961 frs-core:Non-currentFinancialInstruments 20 2023-08-31 09172961 dpl-frs:Item1 2022-09-01 2023-08-31 09172961 dpl-frs:Item1 2022-08-31 09172961 dpl-frs:Item1 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 09172961 dpl-frs:Item2 2022-09-01 2023-08-31 09172961 dpl-frs:Item2 2022-08-31 09172961 dpl-frs:Item2 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 09172961 dpl-frs:Item3 2022-09-01 2023-08-31 09172961 dpl-frs:Item3 2022-08-31 09172961 dpl-frs:Item3 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 09172961 dpl-frs:Item4 2022-09-01 2023-08-31 09172961 dpl-frs:Item4 2022-08-31 09172961 dpl-frs:Item4 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 09172961 dpl-frs:Item5 2022-09-01 2023-08-31 09172961 dpl-frs:Item5 2022-08-31 09172961 dpl-frs:Item5 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 09172961 dpl-frs:Item6 2022-09-01 2023-08-31 09172961 dpl-frs:Item6 2022-08-31 09172961 dpl-frs:Item6 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 09172961 dpl-frs:Item7 2022-09-01 2023-08-31 09172961 dpl-frs:Item7 2022-08-31 09172961 dpl-frs:Item7 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 09172961 dpl-frs:Item8 2022-09-01 2023-08-31 09172961 dpl-frs:Item8 2022-08-31 09172961 dpl-frs:Item8 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 09172961 dpl-frs:Item9 2022-09-01 2023-08-31 09172961 dpl-frs:Item9 2022-08-31 09172961 dpl-frs:Item9 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 09172961 dpl-frs:Item10 2022-09-01 2023-08-31 09172961 dpl-frs:Item10 2022-08-31 09172961 dpl-frs:Item10 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 09172961 dpl-frs:Item11 2022-09-01 2023-08-31 09172961 dpl-frs:Item11 2022-08-31 09172961 dpl-frs:Item11 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 09172961 dpl-frs:Item12 2022-09-01 2023-08-31 09172961 dpl-frs:Item12 2022-08-31 09172961 dpl-frs:Item12 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 09172961 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 09172961 1 2022-09-01 2023-08-31 09172961 frs-countries:EnglandWales 2022-09-01 2023-08-31 09172961 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 09172961 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 09172961 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 09172961 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 09172961 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 09172961 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 09172961 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 09172961 2021-08-31 09172961 2022-08-31 09172961 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 2022-08-31 09172961 frs-core:AfterOneYear 2021-09-01 2022-08-31 09172961 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 09172961 frs-core:BetweenOneFiveYears 2022-08-31 09172961 frs-core:ComputerEquipment 2022-08-31 09172961 frs-core:ComputerEquipment 2021-09-01 2022-08-31 09172961 frs-core:ComputerEquipment 2021-08-31 09172961 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 09172961 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 09172961 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 09172961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 09172961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 09172961 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 09172961 frs-core:FurnitureFittings 2022-08-31 09172961 frs-core:FurnitureFittings 2021-09-01 2022-08-31 09172961 frs-core:FurnitureFittings 2021-08-31 09172961 frs-core:NetGoodwill 2022-08-31 09172961 frs-core:NetGoodwill 2021-09-01 2022-08-31 09172961 frs-core:NetGoodwill 2021-08-31 09172961 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 09172961 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 09172961 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 09172961 frs-core:LandBuildings 2022-08-31 09172961 frs-core:LandBuildings 2021-09-01 2022-08-31 09172961 frs-core:LandBuildings 2021-08-31 09172961 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 09172961 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 09172961 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 09172961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 09172961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 09172961 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 09172961 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 09172961 frs-core:MoreThanFiveYears 2022-08-31 09172961 frs-core:MotorVehicles 2022-08-31 09172961 frs-core:MotorVehicles 2021-09-01 2022-08-31 09172961 frs-core:MotorVehicles 2021-08-31 09172961 frs-core:OtherResidualIntangibleAssets 2022-08-31 09172961 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 09172961 frs-core:OtherResidualIntangibleAssets 2021-08-31 09172961 frs-core:PlantMachinery 2022-08-31 09172961 frs-core:PlantMachinery 2021-09-01 2022-08-31 09172961 frs-core:PlantMachinery 2021-08-31 09172961 frs-core:Secured 2022-08-31 09172961 frs-core:Unsecured 2022-08-31 09172961 frs-core:WithinOneYear 2021-09-01 2022-08-31 09172961 frs-core:WithinOneYear 2022-08-31 09172961 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 09172961 frs-core:CapitalRedemptionReserve 2021-08-31 09172961 frs-core:CapitalRedemptionReserve 2022-08-31 09172961 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 09172961 frs-core:OtherReservesSubtotal 2021-08-31 09172961 frs-core:OtherReservesSubtotal 2022-08-31 09172961 frs-core:RevaluationReserve 2021-09-01 2022-08-31 09172961 frs-core:RevaluationReserve 2021-08-31 09172961 frs-core:RevaluationReserve 2022-08-31 09172961 frs-core:SharePremium 2021-09-01 2022-08-31 09172961 frs-core:SharePremium 2021-08-31 09172961 frs-core:SharePremium 2022-08-31 09172961 frs-core:ShareCapital 2021-09-01 2022-08-31 09172961 frs-core:ShareCapital 2021-08-31 09172961 frs-core:ShareCapital 2022-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 09172961 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 09172961 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 09172961 frs-countries:Europe 2021-09-01 2022-08-31 09172961 frs-countries:NorthAmerica 2021-09-01 2022-08-31 09172961 frs-countries:SouthAmerica 2021-09-01 2022-08-31 09172961 frs-countries:Asia 2021-09-01 2022-08-31 09172961 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 09172961 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 09172961 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 09172961 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 09172961 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 09172961 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 09172961 frs-bus:FullAccounts 2021-09-01 2022-08-31 09172961 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 09172961 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 09172961 frs-bus:FRS102 2021-09-01 2022-08-31 09172961 frs-bus:MediumEntities 2021-09-01 2022-08-31 09172961 frs-bus:SmallEntities 2021-09-01 2022-08-31 09172961 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 09172961 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 09172961 frs-bus:Audited 2021-09-01 2022-08-31 09172961 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 09172961 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 09172961 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 09172961 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 09172961 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 09172961 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 09172961 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 09172961 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 09172961 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 09172961 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 09172961 frs-bus:OrdinaryShareClass1 2021-08-31 09172961 frs-bus:OrdinaryShareClass1 2022-08-31 09172961 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 09172961 frs-bus:OrdinaryShareClass2 2021-08-31 09172961 frs-bus:OrdinaryShareClass2 2022-08-31 09172961 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 09172961 frs-bus:OrdinaryShareClass3 2021-08-31 09172961 frs-bus:OrdinaryShareClass3 2022-08-31 09172961 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 09172961 frs-bus:OrdinaryShareClass4 2021-08-31 09172961 frs-bus:OrdinaryShareClass4 2022-08-31 09172961 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 09172961 frs-bus:OrdinaryShareClass5 2021-08-31 09172961 frs-bus:OrdinaryShareClass5 2022-08-31 09172961 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 09172961 frs-bus:PreferenceShareClass1 2021-08-31 09172961 frs-bus:PreferenceShareClass1 2022-08-31 09172961 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 09172961 frs-bus:PreferenceShareClass2 2021-08-31 09172961 frs-bus:PreferenceShareClass2 2022-08-31 09172961 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 09172961 frs-bus:PreferenceShareClass3 2021-08-31 09172961 frs-bus:PreferenceShareClass3 2022-08-31 09172961 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 09172961 frs-bus:PreferenceShareClass4 2021-08-31 09172961 frs-bus:PreferenceShareClass4 2022-08-31 09172961 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 09172961 frs-bus:PreferenceShareClass5 2021-08-31 09172961 frs-bus:PreferenceShareClass5 2022-08-31 09172961 1 2021-09-01 2022-08-31 09172961 1 2022-08-31 09172961 1 2021-09-01 2022-08-31 09172961 frs-core:LeasedAssets 2021-09-01 2022-08-31 09172961 frs-core:OwnedAssets 2021-09-01 2022-08-31 09172961 frs-core:CurrencyRisk 2021-09-01 2022-08-31 09172961 frs-core:MarketRisk 2021-09-01 2022-08-31 09172961 frs-core:InterestRateRisk 2021-09-01 2022-08-31 09172961 frs-core:DeferredTaxation 2021-09-01 2022-08-31 09172961 frs-core:DeferredTaxation 2021-08-31 09172961 frs-core:DeferredTaxation 2022-08-31 09172961 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 09172961 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 09172961 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 09172961 frs-core:ProvisionsDeferredTax 2022-08-31 09172961 frs-core:OtherDeferredTax 2022-08-31 09172961 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 09172961 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 09172961 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 09172961 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 09172961 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 09172961 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 09172961 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 09172961 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 09172961 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 09172961 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 09172961 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 09172961 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 09172961 frs-core:TaxCreditsDeferredTax 2022-08-31 09172961 frs-core:CostValuation 2021-08-31 09172961 frs-core:AdditionsToInvestments 2022-08-31 09172961 frs-core:DisposalsRepaymentsInvestments 2022-08-31 09172961 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 09172961 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 09172961 frs-core:CostValuation 2022-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 09172961 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 09172961 frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:ListedExchangeTraded 2021-08-31 09172961 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 09172961 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 09172961 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 09172961 frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:UnlistedNon-exchangeTraded 2021-08-31 09172961 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 09172961 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 09172961 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 09172961 dpl-frs:CostSales 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales 2021-08-31 09172961 dpl-frs:CostSales 2022-08-31 09172961 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 09172961 frs-bus:Director1 2021-09-01 2022-08-31 09172961 frs-bus:Director1 2021-08-31 09172961 frs-bus:Director1 2022-08-31 09172961 frs-bus:Director2 2021-09-01 2022-08-31 09172961 frs-bus:Director2 2021-08-31 09172961 frs-bus:Director2 2022-08-31 09172961 1 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 1 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 1 2022-08-31 09172961 2 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 2 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 2 2022-08-31 09172961 3 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 3 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 3 2022-08-31 09172961 4 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 4 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 4 2022-08-31 09172961 5 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 5 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 5 2022-08-31 09172961 6 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 6 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 6 2022-08-31 09172961 7 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 7 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 7 2022-08-31 09172961 8 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 8 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 8 2022-08-31 09172961 9 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 9 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 9 2022-08-31 09172961 10 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 10 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 10 2022-08-31 09172961 11 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 11 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 11 2022-08-31 09172961 12 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 12 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 12 2022-08-31 09172961 13 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 13 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 13 2022-08-31 09172961 14 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 14 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 14 2022-08-31 09172961 15 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 15 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 15 2022-08-31 09172961 16 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 16 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 16 2022-08-31 09172961 17 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 17 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 17 2022-08-31 09172961 18 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 18 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 18 2022-08-31 09172961 19 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 19 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 19 2022-08-31 09172961 20 2021-09-01 2022-08-31 09172961 frs-core:CurrentFinancialInstruments 20 2022-08-31 09172961 frs-core:Non-currentFinancialInstruments 20 2022-08-31 09172961 dpl-frs:Item1 2021-09-01 2022-08-31 09172961 dpl-frs:Item1 2021-08-31 09172961 dpl-frs:Item1 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 09172961 dpl-frs:Item2 2021-09-01 2022-08-31 09172961 dpl-frs:Item2 2021-08-31 09172961 dpl-frs:Item2 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 09172961 dpl-frs:Item3 2021-09-01 2022-08-31 09172961 dpl-frs:Item3 2021-08-31 09172961 dpl-frs:Item3 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 09172961 dpl-frs:Item4 2021-09-01 2022-08-31 09172961 dpl-frs:Item4 2021-08-31 09172961 dpl-frs:Item4 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 09172961 dpl-frs:Item5 2021-09-01 2022-08-31 09172961 dpl-frs:Item5 2021-08-31 09172961 dpl-frs:Item5 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 09172961 dpl-frs:Item6 2021-09-01 2022-08-31 09172961 dpl-frs:Item6 2021-08-31 09172961 dpl-frs:Item6 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 09172961 dpl-frs:Item7 2021-09-01 2022-08-31 09172961 dpl-frs:Item7 2021-08-31 09172961 dpl-frs:Item7 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 09172961 dpl-frs:Item8 2021-09-01 2022-08-31 09172961 dpl-frs:Item8 2021-08-31 09172961 dpl-frs:Item8 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 09172961 dpl-frs:Item9 2021-09-01 2022-08-31 09172961 dpl-frs:Item9 2021-08-31 09172961 dpl-frs:Item9 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 09172961 dpl-frs:Item10 2021-09-01 2022-08-31 09172961 dpl-frs:Item10 2021-08-31 09172961 dpl-frs:Item10 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 09172961 dpl-frs:Item11 2021-09-01 2022-08-31 09172961 dpl-frs:Item11 2021-08-31 09172961 dpl-frs:Item11 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 09172961 dpl-frs:Item12 2021-09-01 2022-08-31 09172961 dpl-frs:Item12 2021-08-31 09172961 dpl-frs:Item12 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 09172961 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 09172961 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 09172961 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 09172961 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 09172961 1 2021-09-01 2022-08-31 09172961 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 09172961
Warsaw Pact Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Sihn To Consultancy
24 Upper Approach Road
Broadstairs
Kent
CT10 1QY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 09172961
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 12 13,865
12 13,865
Creditors: Amounts Falling Due Within One Year 4 (13,067 ) (26,920 )
NET CURRENT ASSETS (LIABILITIES) (13,055 ) (13,055 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,055 ) (13,055 )
NET LIABILITIES (13,055 ) (13,055 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (13,155 ) (13,155 )
SHAREHOLDERS' FUNDS (13,055) (13,055)
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mateusz Dymek
Director
27/11/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Warsaw Pact Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09172961 . The registered office is 18 Victoria Road, Margate, Kent, CT9 1LN.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 13,067 16,065
Directors' loan accounts - 10,855
13,067 26,920
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 2