Acorah Software Products - Accounts Production 14.2.200 false true 31 August 2022 1 September 2021 false 1 September 2022 31 October 2023 31 October 2023 12133183 Miss Alicia Jolley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12133183 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12133183 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 12133183 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-10-31 12133183 frs-core:AllSubsidiaries 2022-09-01 2023-10-31 12133183 frs-core:KeyManagementPersonnel 2022-09-01 2023-10-31 12133183 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-10-31 12133183 frs-core:OtherRelatedParties 2022-09-01 2023-10-31 12133183 2022-08-31 12133183 2023-10-31 12133183 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 2022-09-01 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 2023-10-31 12133183 frs-core:AfterOneYear 2022-09-01 2023-10-31 12133183 frs-core:BetweenOneFiveYears 2022-09-01 2023-10-31 12133183 frs-core:BetweenOneFiveYears 2023-10-31 12133183 frs-core:ComputerEquipment 2023-10-31 12133183 frs-core:ComputerEquipment 2022-09-01 2023-10-31 12133183 frs-core:ComputerEquipment 2022-08-31 12133183 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 12133183 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-10-31 12133183 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12133183 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 12133183 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-10-31 12133183 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12133183 frs-core:FurnitureFittings 2023-10-31 12133183 frs-core:FurnitureFittings 2022-09-01 2023-10-31 12133183 frs-core:FurnitureFittings 2022-08-31 12133183 frs-core:NetGoodwill 2023-10-31 12133183 frs-core:NetGoodwill 2022-09-01 2023-10-31 12133183 frs-core:NetGoodwill 2022-08-31 12133183 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 12133183 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-10-31 12133183 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12133183 frs-core:LandBuildings 2023-10-31 12133183 frs-core:LandBuildings 2022-09-01 2023-10-31 12133183 frs-core:LandBuildings 2022-08-31 12133183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 12133183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-10-31 12133183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12133183 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 12133183 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-10-31 12133183 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12133183 frs-core:MoreThanFiveYears 2022-09-01 2023-10-31 12133183 frs-core:MoreThanFiveYears 2023-10-31 12133183 frs-core:MotorVehicles 2023-10-31 12133183 frs-core:MotorVehicles 2022-09-01 2023-10-31 12133183 frs-core:MotorVehicles 2022-08-31 12133183 frs-core:OtherResidualIntangibleAssets 2023-10-31 12133183 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-10-31 12133183 frs-core:OtherResidualIntangibleAssets 2022-08-31 12133183 frs-core:PlantMachinery 2023-10-31 12133183 frs-core:PlantMachinery 2022-09-01 2023-10-31 12133183 frs-core:PlantMachinery 2022-08-31 12133183 frs-core:Secured 2023-10-31 12133183 frs-core:Unsecured 2023-10-31 12133183 frs-core:WithinOneYear 2022-09-01 2023-10-31 12133183 frs-core:WithinOneYear 2023-10-31 12133183 frs-core:CapitalRedemptionReserve 2022-09-01 2023-10-31 12133183 frs-core:CapitalRedemptionReserve 2022-08-31 12133183 frs-core:CapitalRedemptionReserve 2023-10-31 12133183 frs-core:OtherReservesSubtotal 2022-09-01 2023-10-31 12133183 frs-core:OtherReservesSubtotal 2022-08-31 12133183 frs-core:OtherReservesSubtotal 2023-10-31 12133183 frs-core:RevaluationReserve 2022-09-01 2023-10-31 12133183 frs-core:RevaluationReserve 2022-08-31 12133183 frs-core:RevaluationReserve 2023-10-31 12133183 frs-core:SharePremium 2022-09-01 2023-10-31 12133183 frs-core:SharePremium 2022-08-31 12133183 frs-core:SharePremium 2023-10-31 12133183 frs-core:ShareCapital 2022-09-01 2023-10-31 12133183 frs-core:ShareCapital 2022-08-31 12133183 frs-core:ShareCapital 2023-10-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-10-31 12133183 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12133183 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 12133183 frs-countries:UnitedKingdom 2022-09-01 2023-10-31 12133183 frs-countries:Europe 2022-09-01 2023-10-31 12133183 frs-countries:NorthAmerica 2022-09-01 2023-10-31 12133183 frs-countries:SouthAmerica 2022-09-01 2023-10-31 12133183 frs-countries:Asia 2022-09-01 2023-10-31 12133183 frs-countries:RestWorldOutsideUK 2022-09-01 2023-10-31 12133183 frs-bus:HighestPaidDirector 2022-09-01 2023-10-31 12133183 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-10-31 12133183 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-10-31 12133183 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-10-31 12133183 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-10-31 12133183 frs-bus:FullAccounts 2022-09-01 2023-10-31 12133183 frs-bus:FilletedAccounts 2022-09-01 2023-10-31 12133183 frs-bus:AbridgedAccounts 2022-09-01 2023-10-31 12133183 frs-bus:FRS102 2022-09-01 2023-10-31 12133183 frs-bus:MediumEntities 2022-09-01 2023-10-31 12133183 frs-bus:SmallEntities 2022-09-01 2023-10-31 12133183 frs-bus:EntityHasNeverTraded 2022-09-01 2023-10-31 12133183 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-10-31 12133183 frs-bus:Audited 2022-09-01 2023-10-31 12133183 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-10-31 12133183 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-10-31 12133183 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-10-31 12133183 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-10-31 12133183 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-10-31 12133183 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-10-31 12133183 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-10-31 12133183 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-10-31 12133183 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-10-31 12133183 frs-bus:OrdinaryShareClass1 2022-09-01 2023-10-31 12133183 frs-bus:OrdinaryShareClass1 2022-08-31 12133183 frs-bus:OrdinaryShareClass1 2023-10-31 12133183 frs-bus:OrdinaryShareClass2 2022-09-01 2023-10-31 12133183 frs-bus:OrdinaryShareClass2 2022-08-31 12133183 frs-bus:OrdinaryShareClass2 2023-10-31 12133183 frs-bus:OrdinaryShareClass3 2022-09-01 2023-10-31 12133183 frs-bus:OrdinaryShareClass3 2022-08-31 12133183 frs-bus:OrdinaryShareClass3 2023-10-31 12133183 frs-bus:OrdinaryShareClass4 2022-09-01 2023-10-31 12133183 frs-bus:OrdinaryShareClass4 2022-08-31 12133183 frs-bus:OrdinaryShareClass4 2023-10-31 12133183 frs-bus:OrdinaryShareClass5 2022-09-01 2023-10-31 12133183 frs-bus:OrdinaryShareClass5 2022-08-31 12133183 frs-bus:OrdinaryShareClass5 2023-10-31 12133183 frs-bus:PreferenceShareClass1 2022-09-01 2023-10-31 12133183 frs-bus:PreferenceShareClass1 2022-08-31 12133183 frs-bus:PreferenceShareClass1 2023-10-31 12133183 frs-bus:PreferenceShareClass2 2022-09-01 2023-10-31 12133183 frs-bus:PreferenceShareClass2 2022-08-31 12133183 frs-bus:PreferenceShareClass2 2023-10-31 12133183 frs-bus:PreferenceShareClass3 2022-09-01 2023-10-31 12133183 frs-bus:PreferenceShareClass3 2022-08-31 12133183 frs-bus:PreferenceShareClass3 2023-10-31 12133183 frs-bus:PreferenceShareClass4 2022-09-01 2023-10-31 12133183 frs-bus:PreferenceShareClass4 2022-08-31 12133183 frs-bus:PreferenceShareClass4 2023-10-31 12133183 frs-bus:PreferenceShareClass5 2022-09-01 2023-10-31 12133183 frs-bus:PreferenceShareClass5 2022-08-31 12133183 frs-bus:PreferenceShareClass5 2023-10-31 12133183 1 2022-09-01 2023-10-31 12133183 1 2023-10-31 12133183 1 2022-09-01 2023-10-31 12133183 frs-core:LeasedAssets 2022-09-01 2023-10-31 12133183 frs-core:OwnedAssets 2022-09-01 2023-10-31 12133183 frs-core:CurrencyRisk 2022-09-01 2023-10-31 12133183 frs-core:MarketRisk 2022-09-01 2023-10-31 12133183 frs-core:InterestRateRisk 2022-09-01 2023-10-31 12133183 frs-core:DeferredTaxation 2022-09-01 2023-10-31 12133183 frs-core:DeferredTaxation 2022-08-31 12133183 frs-core:DeferredTaxation 2023-10-31 12133183 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-10-31 12133183 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12133183 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 12133183 frs-core:ProvisionsDeferredTax 2023-10-31 12133183 frs-core:OtherDeferredTax 2023-10-31 12133183 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 12133183 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 12133183 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 12133183 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-10-31 12133183 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12133183 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-10-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-10-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 12133183 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 12133183 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 12133183 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 12133183 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 12133183 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 12133183 frs-core:TaxCreditsDeferredTax 2023-10-31 12133183 frs-core:CostValuation 2022-08-31 12133183 frs-core:AdditionsToInvestments 2023-10-31 12133183 frs-core:DisposalsRepaymentsInvestments 2023-10-31 12133183 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 12133183 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 12133183 frs-core:CostValuation 2023-10-31 12133183 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 12133183 frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12133183 frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12133183 dpl-frs:CostSales 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales 2022-08-31 12133183 dpl-frs:CostSales 2023-10-31 12133183 dpl-frs:DistributionCosts 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses 2022-09-01 2023-10-31 12133183 frs-bus:Director1 2022-09-01 2023-10-31 12133183 frs-bus:Director1 2022-08-31 12133183 frs-bus:Director1 2023-10-31 12133183 1 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 1 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 1 2023-10-31 12133183 2 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 2 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 2 2023-10-31 12133183 3 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 3 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 3 2023-10-31 12133183 4 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 4 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 4 2023-10-31 12133183 5 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 5 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 5 2023-10-31 12133183 6 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 6 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 6 2023-10-31 12133183 7 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 7 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 7 2023-10-31 12133183 8 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 8 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 8 2023-10-31 12133183 9 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 9 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 9 2023-10-31 12133183 10 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 10 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 10 2023-10-31 12133183 11 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 11 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 11 2023-10-31 12133183 12 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 12 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 12 2023-10-31 12133183 13 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 13 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 13 2023-10-31 12133183 14 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 14 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 14 2023-10-31 12133183 15 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 15 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 15 2023-10-31 12133183 16 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 16 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 16 2023-10-31 12133183 17 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 17 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 17 2023-10-31 12133183 18 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 18 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 18 2023-10-31 12133183 19 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 19 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 19 2023-10-31 12133183 20 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments 20 2023-10-31 12133183 frs-core:Non-currentFinancialInstruments 20 2023-10-31 12133183 dpl-frs:Item1 2022-09-01 2023-10-31 12133183 dpl-frs:Item1 2022-08-31 12133183 dpl-frs:Item1 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-10-31 12133183 dpl-frs:Item2 2022-09-01 2023-10-31 12133183 dpl-frs:Item2 2022-08-31 12133183 dpl-frs:Item2 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-10-31 12133183 dpl-frs:Item3 2022-09-01 2023-10-31 12133183 dpl-frs:Item3 2022-08-31 12133183 dpl-frs:Item3 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-10-31 12133183 dpl-frs:Item4 2022-09-01 2023-10-31 12133183 dpl-frs:Item4 2022-08-31 12133183 dpl-frs:Item4 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-10-31 12133183 dpl-frs:Item5 2022-09-01 2023-10-31 12133183 dpl-frs:Item5 2022-08-31 12133183 dpl-frs:Item5 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-10-31 12133183 dpl-frs:Item6 2022-09-01 2023-10-31 12133183 dpl-frs:Item6 2022-08-31 12133183 dpl-frs:Item6 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-10-31 12133183 dpl-frs:Item7 2022-09-01 2023-10-31 12133183 dpl-frs:Item7 2022-08-31 12133183 dpl-frs:Item7 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-10-31 12133183 dpl-frs:Item8 2022-09-01 2023-10-31 12133183 dpl-frs:Item8 2022-08-31 12133183 dpl-frs:Item8 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-10-31 12133183 dpl-frs:Item9 2022-09-01 2023-10-31 12133183 dpl-frs:Item9 2022-08-31 12133183 dpl-frs:Item9 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-10-31 12133183 dpl-frs:Item10 2022-09-01 2023-10-31 12133183 dpl-frs:Item10 2022-08-31 12133183 dpl-frs:Item10 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-10-31 12133183 dpl-frs:Item11 2022-09-01 2023-10-31 12133183 dpl-frs:Item11 2022-08-31 12133183 dpl-frs:Item11 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-10-31 12133183 dpl-frs:Item12 2022-09-01 2023-10-31 12133183 dpl-frs:Item12 2022-08-31 12133183 dpl-frs:Item12 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-10-31 12133183 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-10-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-10-31 12133183 1 2022-09-01 2023-10-31 12133183 frs-countries:EnglandWales 2022-09-01 2023-10-31 12133183 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12133183 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12133183 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12133183 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12133183 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12133183 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 12133183 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 12133183 2021-08-31 12133183 2022-08-31 12133183 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 2022-08-31 12133183 frs-core:AfterOneYear 2021-09-01 2022-08-31 12133183 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 12133183 frs-core:BetweenOneFiveYears 2022-08-31 12133183 frs-core:ComputerEquipment 2022-08-31 12133183 frs-core:ComputerEquipment 2021-09-01 2022-08-31 12133183 frs-core:ComputerEquipment 2021-08-31 12133183 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12133183 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 12133183 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12133183 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12133183 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 12133183 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12133183 frs-core:FurnitureFittings 2022-08-31 12133183 frs-core:FurnitureFittings 2021-09-01 2022-08-31 12133183 frs-core:FurnitureFittings 2021-08-31 12133183 frs-core:NetGoodwill 2022-08-31 12133183 frs-core:NetGoodwill 2021-09-01 2022-08-31 12133183 frs-core:NetGoodwill 2021-08-31 12133183 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12133183 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 12133183 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12133183 frs-core:LandBuildings 2022-08-31 12133183 frs-core:LandBuildings 2021-09-01 2022-08-31 12133183 frs-core:LandBuildings 2021-08-31 12133183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12133183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 12133183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12133183 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12133183 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 12133183 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12133183 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 12133183 frs-core:MoreThanFiveYears 2022-08-31 12133183 frs-core:MotorVehicles 2022-08-31 12133183 frs-core:MotorVehicles 2021-09-01 2022-08-31 12133183 frs-core:MotorVehicles 2021-08-31 12133183 frs-core:OtherResidualIntangibleAssets 2022-08-31 12133183 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 12133183 frs-core:OtherResidualIntangibleAssets 2021-08-31 12133183 frs-core:PlantMachinery 2022-08-31 12133183 frs-core:PlantMachinery 2021-09-01 2022-08-31 12133183 frs-core:PlantMachinery 2021-08-31 12133183 frs-core:Secured 2022-08-31 12133183 frs-core:Unsecured 2022-08-31 12133183 frs-core:WithinOneYear 2021-09-01 2022-08-31 12133183 frs-core:WithinOneYear 2022-08-31 12133183 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 12133183 frs-core:CapitalRedemptionReserve 2021-08-31 12133183 frs-core:CapitalRedemptionReserve 2022-08-31 12133183 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 12133183 frs-core:OtherReservesSubtotal 2021-08-31 12133183 frs-core:OtherReservesSubtotal 2022-08-31 12133183 frs-core:RevaluationReserve 2021-09-01 2022-08-31 12133183 frs-core:RevaluationReserve 2021-08-31 12133183 frs-core:RevaluationReserve 2022-08-31 12133183 frs-core:SharePremium 2021-09-01 2022-08-31 12133183 frs-core:SharePremium 2021-08-31 12133183 frs-core:SharePremium 2022-08-31 12133183 frs-core:ShareCapital 2021-09-01 2022-08-31 12133183 frs-core:ShareCapital 2021-08-31 12133183 frs-core:ShareCapital 2022-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12133183 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 12133183 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 12133183 frs-countries:Europe 2021-09-01 2022-08-31 12133183 frs-countries:NorthAmerica 2021-09-01 2022-08-31 12133183 frs-countries:SouthAmerica 2021-09-01 2022-08-31 12133183 frs-countries:Asia 2021-09-01 2022-08-31 12133183 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 12133183 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 12133183 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12133183 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 12133183 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 12133183 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 12133183 frs-bus:FullAccounts 2021-09-01 2022-08-31 12133183 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12133183 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 12133183 frs-bus:FRS102 2021-09-01 2022-08-31 12133183 frs-bus:MediumEntities 2021-09-01 2022-08-31 12133183 frs-bus:SmallEntities 2021-09-01 2022-08-31 12133183 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 12133183 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 12133183 frs-bus:Audited 2021-09-01 2022-08-31 12133183 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12133183 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 12133183 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12133183 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12133183 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12133183 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12133183 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12133183 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12133183 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12133183 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 12133183 frs-bus:OrdinaryShareClass1 2021-08-31 12133183 frs-bus:OrdinaryShareClass1 2022-08-31 12133183 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 12133183 frs-bus:OrdinaryShareClass2 2021-08-31 12133183 frs-bus:OrdinaryShareClass2 2022-08-31 12133183 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 12133183 frs-bus:OrdinaryShareClass3 2021-08-31 12133183 frs-bus:OrdinaryShareClass3 2022-08-31 12133183 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 12133183 frs-bus:OrdinaryShareClass4 2021-08-31 12133183 frs-bus:OrdinaryShareClass4 2022-08-31 12133183 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 12133183 frs-bus:OrdinaryShareClass5 2021-08-31 12133183 frs-bus:OrdinaryShareClass5 2022-08-31 12133183 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 12133183 frs-bus:PreferenceShareClass1 2021-08-31 12133183 frs-bus:PreferenceShareClass1 2022-08-31 12133183 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 12133183 frs-bus:PreferenceShareClass2 2021-08-31 12133183 frs-bus:PreferenceShareClass2 2022-08-31 12133183 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 12133183 frs-bus:PreferenceShareClass3 2021-08-31 12133183 frs-bus:PreferenceShareClass3 2022-08-31 12133183 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 12133183 frs-bus:PreferenceShareClass4 2021-08-31 12133183 frs-bus:PreferenceShareClass4 2022-08-31 12133183 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 12133183 frs-bus:PreferenceShareClass5 2021-08-31 12133183 frs-bus:PreferenceShareClass5 2022-08-31 12133183 1 2021-09-01 2022-08-31 12133183 1 2022-08-31 12133183 1 2021-09-01 2022-08-31 12133183 frs-core:LeasedAssets 2021-09-01 2022-08-31 12133183 frs-core:OwnedAssets 2021-09-01 2022-08-31 12133183 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12133183 frs-core:MarketRisk 2021-09-01 2022-08-31 12133183 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12133183 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12133183 frs-core:DeferredTaxation 2021-08-31 12133183 frs-core:DeferredTaxation 2022-08-31 12133183 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12133183 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12133183 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12133183 frs-core:ProvisionsDeferredTax 2022-08-31 12133183 frs-core:OtherDeferredTax 2022-08-31 12133183 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12133183 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12133183 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12133183 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12133183 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12133183 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12133183 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12133183 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12133183 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12133183 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12133183 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12133183 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12133183 frs-core:TaxCreditsDeferredTax 2022-08-31 12133183 frs-core:CostValuation 2021-08-31 12133183 frs-core:AdditionsToInvestments 2022-08-31 12133183 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12133183 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12133183 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12133183 frs-core:CostValuation 2022-08-31 12133183 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12133183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12133183 frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:ListedExchangeTraded 2021-08-31 12133183 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12133183 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12133183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12133183 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12133183 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12133183 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12133183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12133183 dpl-frs:CostSales 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales 2021-08-31 12133183 dpl-frs:CostSales 2022-08-31 12133183 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12133183 frs-bus:Director1 2021-09-01 2022-08-31 12133183 frs-bus:Director1 2021-08-31 12133183 frs-bus:Director1 2022-08-31 12133183 1 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 1 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12133183 2 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 2 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12133183 3 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 3 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12133183 4 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 4 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12133183 5 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 5 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12133183 6 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 6 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12133183 7 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 7 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12133183 8 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 8 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12133183 9 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 9 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12133183 10 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 10 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12133183 11 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 11 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12133183 12 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 12 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12133183 13 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 13 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12133183 14 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 14 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12133183 15 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 15 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12133183 16 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 16 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12133183 17 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 17 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12133183 18 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 18 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12133183 19 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 19 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12133183 20 2021-09-01 2022-08-31 12133183 frs-core:CurrentFinancialInstruments 20 2022-08-31 12133183 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12133183 dpl-frs:Item1 2021-09-01 2022-08-31 12133183 dpl-frs:Item1 2021-08-31 12133183 dpl-frs:Item1 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12133183 dpl-frs:Item2 2021-09-01 2022-08-31 12133183 dpl-frs:Item2 2021-08-31 12133183 dpl-frs:Item2 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12133183 dpl-frs:Item3 2021-09-01 2022-08-31 12133183 dpl-frs:Item3 2021-08-31 12133183 dpl-frs:Item3 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12133183 dpl-frs:Item4 2021-09-01 2022-08-31 12133183 dpl-frs:Item4 2021-08-31 12133183 dpl-frs:Item4 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12133183 dpl-frs:Item5 2021-09-01 2022-08-31 12133183 dpl-frs:Item5 2021-08-31 12133183 dpl-frs:Item5 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12133183 dpl-frs:Item6 2021-09-01 2022-08-31 12133183 dpl-frs:Item6 2021-08-31 12133183 dpl-frs:Item6 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12133183 dpl-frs:Item7 2021-09-01 2022-08-31 12133183 dpl-frs:Item7 2021-08-31 12133183 dpl-frs:Item7 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12133183 dpl-frs:Item8 2021-09-01 2022-08-31 12133183 dpl-frs:Item8 2021-08-31 12133183 dpl-frs:Item8 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12133183 dpl-frs:Item9 2021-09-01 2022-08-31 12133183 dpl-frs:Item9 2021-08-31 12133183 dpl-frs:Item9 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12133183 dpl-frs:Item10 2021-09-01 2022-08-31 12133183 dpl-frs:Item10 2021-08-31 12133183 dpl-frs:Item10 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12133183 dpl-frs:Item11 2021-09-01 2022-08-31 12133183 dpl-frs:Item11 2021-08-31 12133183 dpl-frs:Item11 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12133183 dpl-frs:Item12 2021-09-01 2022-08-31 12133183 dpl-frs:Item12 2021-08-31 12133183 dpl-frs:Item12 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12133183 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12133183 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12133183 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12133183 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12133183 1 2021-09-01 2022-08-31 12133183 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12133183
Acj Locum Services Ltd
Financial Statements
For the Period 1 September 2022 to 31 October 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12133183
31 October 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,798 3,314
2,798 3,314
CURRENT ASSETS
Cash at bank and in hand 5,604 6,243
5,604 6,243
Creditors: Amounts Falling Due Within One Year 5 (4,377 ) (7,969 )
NET CURRENT ASSETS (LIABILITIES) 1,227 (1,726 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,025 1,588
NET ASSETS 4,025 1,588
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 4,024 1,587
SHAREHOLDERS' FUNDS 4,025 1,588
Page 1
Page 2
For the period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Alicia Jolley
Director
24/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acj Locum Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12133183 . The registered office is 2 Holmwood Close, Ashton In Makerfield, Wigan, WN4 9SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 18% reducing balance
2.4. 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 years 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 assets reflect 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 period was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2022 5,505
As at 31 October 2023 5,505
Depreciation
As at 1 September 2022 2,191
Provided during the period 516
As at 31 October 2023 2,707
Net Book Value
As at 31 October 2023 2,798
As at 1 September 2022 3,314
5. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 August 2022
£ £
Trade creditors 700 700
Corporation tax 3,677 7,269
4,377 7,969
6. Share Capital
31 October 2023 31 August 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4