Acorah Software Products - Accounts Production 14.2.200 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 07498403 A J Mardell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07498403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 07498403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 07498403 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 07498403 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 07498403 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 07498403 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 07498403 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 07498403 2022-09-30 07498403 2023-09-30 07498403 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 2023-09-30 07498403 frs-core:AfterOneYear 2022-10-01 2023-09-30 07498403 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 07498403 frs-core:BetweenOneFiveYears 2023-09-30 07498403 frs-core:ComputerEquipment 2023-09-30 07498403 frs-core:ComputerEquipment 2022-10-01 2023-09-30 07498403 frs-core:ComputerEquipment 2022-09-30 07498403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 07498403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 07498403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 07498403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 07498403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 07498403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 07498403 frs-core:FurnitureFittings 2023-09-30 07498403 frs-core:FurnitureFittings 2022-10-01 2023-09-30 07498403 frs-core:FurnitureFittings 2022-09-30 07498403 frs-core:NetGoodwill 2023-09-30 07498403 frs-core:NetGoodwill 2022-10-01 2023-09-30 07498403 frs-core:NetGoodwill 2022-09-30 07498403 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 07498403 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 07498403 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 07498403 frs-core:LandBuildings 2023-09-30 07498403 frs-core:LandBuildings 2022-10-01 2023-09-30 07498403 frs-core:LandBuildings 2022-09-30 07498403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 07498403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 07498403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 07498403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 07498403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 07498403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 07498403 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 07498403 frs-core:MoreThanFiveYears 2023-09-30 07498403 frs-core:MotorVehicles 2023-09-30 07498403 frs-core:MotorVehicles 2022-10-01 2023-09-30 07498403 frs-core:MotorVehicles 2022-09-30 07498403 frs-core:OtherResidualIntangibleAssets 2023-09-30 07498403 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 07498403 frs-core:OtherResidualIntangibleAssets 2022-09-30 07498403 frs-core:PlantMachinery 2023-09-30 07498403 frs-core:PlantMachinery 2022-10-01 2023-09-30 07498403 frs-core:PlantMachinery 2022-09-30 07498403 frs-core:Secured 2023-09-30 07498403 frs-core:Unsecured 2023-09-30 07498403 frs-core:WithinOneYear 2022-10-01 2023-09-30 07498403 frs-core:WithinOneYear 2023-09-30 07498403 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 07498403 frs-core:CapitalRedemptionReserve 2022-09-30 07498403 frs-core:CapitalRedemptionReserve 2023-09-30 07498403 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 07498403 frs-core:OtherReservesSubtotal 2022-09-30 07498403 frs-core:OtherReservesSubtotal 2023-09-30 07498403 frs-core:RevaluationReserve 2022-10-01 2023-09-30 07498403 frs-core:RevaluationReserve 2022-09-30 07498403 frs-core:RevaluationReserve 2023-09-30 07498403 frs-core:SharePremium 2022-10-01 2023-09-30 07498403 frs-core:SharePremium 2022-09-30 07498403 frs-core:SharePremium 2023-09-30 07498403 frs-core:ShareCapital 2022-10-01 2023-09-30 07498403 frs-core:ShareCapital 2022-09-30 07498403 frs-core:ShareCapital 2023-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 07498403 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 07498403 frs-countries:Europe 2022-10-01 2023-09-30 07498403 frs-countries:NorthAmerica 2022-10-01 2023-09-30 07498403 frs-countries:SouthAmerica 2022-10-01 2023-09-30 07498403 frs-countries:Asia 2022-10-01 2023-09-30 07498403 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 07498403 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 07498403 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07498403 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 07498403 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 07498403 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 07498403 frs-bus:FullAccounts 2022-10-01 2023-09-30 07498403 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 07498403 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 07498403 frs-bus:FRS102 2022-10-01 2023-09-30 07498403 frs-bus:MediumEntities 2022-10-01 2023-09-30 07498403 frs-bus:SmallEntities 2022-10-01 2023-09-30 07498403 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 07498403 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 07498403 frs-bus:Audited 2022-10-01 2023-09-30 07498403 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07498403 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 07498403 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07498403 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07498403 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07498403 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07498403 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 07498403 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 07498403 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 07498403 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 07498403 frs-bus:OrdinaryShareClass1 2022-09-30 07498403 frs-bus:OrdinaryShareClass1 2023-09-30 07498403 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 07498403 frs-bus:OrdinaryShareClass2 2022-09-30 07498403 frs-bus:OrdinaryShareClass2 2023-09-30 07498403 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 07498403 frs-bus:OrdinaryShareClass3 2022-09-30 07498403 frs-bus:OrdinaryShareClass3 2023-09-30 07498403 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 07498403 frs-bus:OrdinaryShareClass4 2022-09-30 07498403 frs-bus:OrdinaryShareClass4 2023-09-30 07498403 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 07498403 frs-bus:OrdinaryShareClass5 2022-09-30 07498403 frs-bus:OrdinaryShareClass5 2023-09-30 07498403 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 07498403 frs-bus:PreferenceShareClass1 2022-09-30 07498403 frs-bus:PreferenceShareClass1 2023-09-30 07498403 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 07498403 frs-bus:PreferenceShareClass2 2022-09-30 07498403 frs-bus:PreferenceShareClass2 2023-09-30 07498403 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 07498403 frs-bus:PreferenceShareClass3 2022-09-30 07498403 frs-bus:PreferenceShareClass3 2023-09-30 07498403 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 07498403 frs-bus:PreferenceShareClass4 2022-09-30 07498403 frs-bus:PreferenceShareClass4 2023-09-30 07498403 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 07498403 frs-bus:PreferenceShareClass5 2022-09-30 07498403 frs-bus:PreferenceShareClass5 2023-09-30 07498403 1 2022-10-01 2023-09-30 07498403 1 2023-09-30 07498403 1 2022-10-01 2023-09-30 07498403 frs-core:LeasedAssets 2022-10-01 2023-09-30 07498403 frs-core:OwnedAssets 2022-10-01 2023-09-30 07498403 frs-core:CurrencyRisk 2022-10-01 2023-09-30 07498403 frs-core:MarketRisk 2022-10-01 2023-09-30 07498403 frs-core:InterestRateRisk 2022-10-01 2023-09-30 07498403 frs-core:DeferredTaxation 2022-10-01 2023-09-30 07498403 frs-core:DeferredTaxation 2022-09-30 07498403 frs-core:DeferredTaxation 2023-09-30 07498403 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 07498403 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 07498403 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 07498403 frs-core:ProvisionsDeferredTax 2023-09-30 07498403 frs-core:OtherDeferredTax 2023-09-30 07498403 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 07498403 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 07498403 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 07498403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 07498403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 07498403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 07498403 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 07498403 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 07498403 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 07498403 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 07498403 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 07498403 frs-core:TaxCreditsDeferredTax 2023-09-30 07498403 frs-core:CostValuation 2022-09-30 07498403 frs-core:AdditionsToInvestments 2023-09-30 07498403 frs-core:DisposalsRepaymentsInvestments 2023-09-30 07498403 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 07498403 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 07498403 frs-core:CostValuation 2023-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 07498403 frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07498403 frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07498403 dpl-frs:CostSales 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales 2022-09-30 07498403 dpl-frs:CostSales 2023-09-30 07498403 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 07498403 frs-bus:Director1 2022-10-01 2023-09-30 07498403 frs-bus:Director1 2022-09-30 07498403 frs-bus:Director1 2023-09-30 07498403 1 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 1 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 1 2023-09-30 07498403 2 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 2 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 2 2023-09-30 07498403 3 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 3 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 3 2023-09-30 07498403 4 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 4 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 4 2023-09-30 07498403 5 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 5 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 5 2023-09-30 07498403 6 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 6 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 6 2023-09-30 07498403 7 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 7 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 7 2023-09-30 07498403 8 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 8 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 8 2023-09-30 07498403 9 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 9 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 9 2023-09-30 07498403 10 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 10 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 10 2023-09-30 07498403 11 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 11 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 11 2023-09-30 07498403 12 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 12 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 12 2023-09-30 07498403 13 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 13 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 13 2023-09-30 07498403 14 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 14 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 14 2023-09-30 07498403 15 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 15 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 15 2023-09-30 07498403 16 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 16 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 16 2023-09-30 07498403 17 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 17 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 17 2023-09-30 07498403 18 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 18 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 18 2023-09-30 07498403 19 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 19 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 19 2023-09-30 07498403 20 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments 20 2023-09-30 07498403 frs-core:Non-currentFinancialInstruments 20 2023-09-30 07498403 dpl-frs:Item1 2022-10-01 2023-09-30 07498403 dpl-frs:Item1 2022-09-30 07498403 dpl-frs:Item1 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 07498403 dpl-frs:Item2 2022-10-01 2023-09-30 07498403 dpl-frs:Item2 2022-09-30 07498403 dpl-frs:Item2 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 07498403 dpl-frs:Item3 2022-10-01 2023-09-30 07498403 dpl-frs:Item3 2022-09-30 07498403 dpl-frs:Item3 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 07498403 dpl-frs:Item4 2022-10-01 2023-09-30 07498403 dpl-frs:Item4 2022-09-30 07498403 dpl-frs:Item4 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 07498403 dpl-frs:Item5 2022-10-01 2023-09-30 07498403 dpl-frs:Item5 2022-09-30 07498403 dpl-frs:Item5 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 07498403 dpl-frs:Item6 2022-10-01 2023-09-30 07498403 dpl-frs:Item6 2022-09-30 07498403 dpl-frs:Item6 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 07498403 dpl-frs:Item7 2022-10-01 2023-09-30 07498403 dpl-frs:Item7 2022-09-30 07498403 dpl-frs:Item7 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 07498403 dpl-frs:Item8 2022-10-01 2023-09-30 07498403 dpl-frs:Item8 2022-09-30 07498403 dpl-frs:Item8 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 07498403 dpl-frs:Item9 2022-10-01 2023-09-30 07498403 dpl-frs:Item9 2022-09-30 07498403 dpl-frs:Item9 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 07498403 dpl-frs:Item10 2022-10-01 2023-09-30 07498403 dpl-frs:Item10 2022-09-30 07498403 dpl-frs:Item10 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 07498403 dpl-frs:Item11 2022-10-01 2023-09-30 07498403 dpl-frs:Item11 2022-09-30 07498403 dpl-frs:Item11 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 07498403 dpl-frs:Item12 2022-10-01 2023-09-30 07498403 dpl-frs:Item12 2022-09-30 07498403 dpl-frs:Item12 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 07498403 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 07498403 1 2022-10-01 2023-09-30 07498403 frs-countries:EnglandWales 2022-10-01 2023-09-30 07498403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 07498403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 07498403 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 07498403 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 07498403 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 07498403 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 07498403 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 07498403 2021-09-30 07498403 2022-09-30 07498403 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 2022-09-30 07498403 frs-core:AfterOneYear 2021-10-01 2022-09-30 07498403 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 07498403 frs-core:BetweenOneFiveYears 2022-09-30 07498403 frs-core:ComputerEquipment 2022-09-30 07498403 frs-core:ComputerEquipment 2021-10-01 2022-09-30 07498403 frs-core:ComputerEquipment 2021-09-30 07498403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 07498403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 07498403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 07498403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 07498403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 07498403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 07498403 frs-core:FurnitureFittings 2022-09-30 07498403 frs-core:FurnitureFittings 2021-10-01 2022-09-30 07498403 frs-core:FurnitureFittings 2021-09-30 07498403 frs-core:NetGoodwill 2022-09-30 07498403 frs-core:NetGoodwill 2021-10-01 2022-09-30 07498403 frs-core:NetGoodwill 2021-09-30 07498403 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 07498403 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 07498403 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 07498403 frs-core:LandBuildings 2022-09-30 07498403 frs-core:LandBuildings 2021-10-01 2022-09-30 07498403 frs-core:LandBuildings 2021-09-30 07498403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 07498403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 07498403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 07498403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 07498403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 07498403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 07498403 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 07498403 frs-core:MoreThanFiveYears 2022-09-30 07498403 frs-core:MotorVehicles 2022-09-30 07498403 frs-core:MotorVehicles 2021-10-01 2022-09-30 07498403 frs-core:MotorVehicles 2021-09-30 07498403 frs-core:OtherResidualIntangibleAssets 2022-09-30 07498403 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 07498403 frs-core:OtherResidualIntangibleAssets 2021-09-30 07498403 frs-core:PlantMachinery 2022-09-30 07498403 frs-core:PlantMachinery 2021-10-01 2022-09-30 07498403 frs-core:PlantMachinery 2021-09-30 07498403 frs-core:Secured 2022-09-30 07498403 frs-core:Unsecured 2022-09-30 07498403 frs-core:WithinOneYear 2021-10-01 2022-09-30 07498403 frs-core:WithinOneYear 2022-09-30 07498403 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 07498403 frs-core:CapitalRedemptionReserve 2021-09-30 07498403 frs-core:CapitalRedemptionReserve 2022-09-30 07498403 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 07498403 frs-core:OtherReservesSubtotal 2021-09-30 07498403 frs-core:OtherReservesSubtotal 2022-09-30 07498403 frs-core:RevaluationReserve 2021-10-01 2022-09-30 07498403 frs-core:RevaluationReserve 2021-09-30 07498403 frs-core:RevaluationReserve 2022-09-30 07498403 frs-core:SharePremium 2021-10-01 2022-09-30 07498403 frs-core:SharePremium 2021-09-30 07498403 frs-core:SharePremium 2022-09-30 07498403 frs-core:ShareCapital 2021-10-01 2022-09-30 07498403 frs-core:ShareCapital 2021-09-30 07498403 frs-core:ShareCapital 2022-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 07498403 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 07498403 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 07498403 frs-countries:Europe 2021-10-01 2022-09-30 07498403 frs-countries:NorthAmerica 2021-10-01 2022-09-30 07498403 frs-countries:SouthAmerica 2021-10-01 2022-09-30 07498403 frs-countries:Asia 2021-10-01 2022-09-30 07498403 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 07498403 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 07498403 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 07498403 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 07498403 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 07498403 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 07498403 frs-bus:FullAccounts 2021-10-01 2022-09-30 07498403 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 07498403 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 07498403 frs-bus:FRS102 2021-10-01 2022-09-30 07498403 frs-bus:MediumEntities 2021-10-01 2022-09-30 07498403 frs-bus:SmallEntities 2021-10-01 2022-09-30 07498403 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 07498403 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 07498403 frs-bus:Audited 2021-10-01 2022-09-30 07498403 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 07498403 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 07498403 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 07498403 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 07498403 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 07498403 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 07498403 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 07498403 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 07498403 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 07498403 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 07498403 frs-bus:OrdinaryShareClass1 2021-09-30 07498403 frs-bus:OrdinaryShareClass1 2022-09-30 07498403 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 07498403 frs-bus:OrdinaryShareClass2 2021-09-30 07498403 frs-bus:OrdinaryShareClass2 2022-09-30 07498403 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 07498403 frs-bus:OrdinaryShareClass3 2021-09-30 07498403 frs-bus:OrdinaryShareClass3 2022-09-30 07498403 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 07498403 frs-bus:OrdinaryShareClass4 2021-09-30 07498403 frs-bus:OrdinaryShareClass4 2022-09-30 07498403 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 07498403 frs-bus:OrdinaryShareClass5 2021-09-30 07498403 frs-bus:OrdinaryShareClass5 2022-09-30 07498403 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 07498403 frs-bus:PreferenceShareClass1 2021-09-30 07498403 frs-bus:PreferenceShareClass1 2022-09-30 07498403 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 07498403 frs-bus:PreferenceShareClass2 2021-09-30 07498403 frs-bus:PreferenceShareClass2 2022-09-30 07498403 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 07498403 frs-bus:PreferenceShareClass3 2021-09-30 07498403 frs-bus:PreferenceShareClass3 2022-09-30 07498403 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 07498403 frs-bus:PreferenceShareClass4 2021-09-30 07498403 frs-bus:PreferenceShareClass4 2022-09-30 07498403 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 07498403 frs-bus:PreferenceShareClass5 2021-09-30 07498403 frs-bus:PreferenceShareClass5 2022-09-30 07498403 1 2021-10-01 2022-09-30 07498403 1 2022-09-30 07498403 1 2021-10-01 2022-09-30 07498403 frs-core:LeasedAssets 2021-10-01 2022-09-30 07498403 frs-core:OwnedAssets 2021-10-01 2022-09-30 07498403 frs-core:CurrencyRisk 2021-10-01 2022-09-30 07498403 frs-core:MarketRisk 2021-10-01 2022-09-30 07498403 frs-core:InterestRateRisk 2021-10-01 2022-09-30 07498403 frs-core:DeferredTaxation 2021-10-01 2022-09-30 07498403 frs-core:DeferredTaxation 2021-09-30 07498403 frs-core:DeferredTaxation 2022-09-30 07498403 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 07498403 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 07498403 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 07498403 frs-core:ProvisionsDeferredTax 2022-09-30 07498403 frs-core:OtherDeferredTax 2022-09-30 07498403 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 07498403 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 07498403 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 07498403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 07498403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 07498403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 07498403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 07498403 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 07498403 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 07498403 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 07498403 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 07498403 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 07498403 frs-core:TaxCreditsDeferredTax 2022-09-30 07498403 frs-core:CostValuation 2021-09-30 07498403 frs-core:AdditionsToInvestments 2022-09-30 07498403 frs-core:DisposalsRepaymentsInvestments 2022-09-30 07498403 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 07498403 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 07498403 frs-core:CostValuation 2022-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 07498403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 07498403 frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:ListedExchangeTraded 2021-09-30 07498403 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 07498403 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 07498403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 07498403 frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:UnlistedNon-exchangeTraded 2021-09-30 07498403 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 07498403 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 07498403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 07498403 dpl-frs:CostSales 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales 2021-09-30 07498403 dpl-frs:CostSales 2022-09-30 07498403 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 07498403 frs-bus:Director1 2021-10-01 2022-09-30 07498403 frs-bus:Director1 2021-09-30 07498403 frs-bus:Director1 2022-09-30 07498403 1 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 1 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 1 2022-09-30 07498403 2 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 2 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 2 2022-09-30 07498403 3 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 3 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 3 2022-09-30 07498403 4 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 4 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 4 2022-09-30 07498403 5 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 5 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 5 2022-09-30 07498403 6 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 6 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 6 2022-09-30 07498403 7 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 7 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 7 2022-09-30 07498403 8 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 8 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 8 2022-09-30 07498403 9 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 9 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 9 2022-09-30 07498403 10 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 10 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 10 2022-09-30 07498403 11 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 11 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 11 2022-09-30 07498403 12 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 12 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 12 2022-09-30 07498403 13 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 13 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 13 2022-09-30 07498403 14 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 14 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 14 2022-09-30 07498403 15 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 15 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 15 2022-09-30 07498403 16 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 16 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 16 2022-09-30 07498403 17 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 17 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 17 2022-09-30 07498403 18 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 18 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 18 2022-09-30 07498403 19 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 19 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 19 2022-09-30 07498403 20 2021-10-01 2022-09-30 07498403 frs-core:CurrentFinancialInstruments 20 2022-09-30 07498403 frs-core:Non-currentFinancialInstruments 20 2022-09-30 07498403 dpl-frs:Item1 2021-10-01 2022-09-30 07498403 dpl-frs:Item1 2021-09-30 07498403 dpl-frs:Item1 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 07498403 dpl-frs:Item2 2021-10-01 2022-09-30 07498403 dpl-frs:Item2 2021-09-30 07498403 dpl-frs:Item2 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 07498403 dpl-frs:Item3 2021-10-01 2022-09-30 07498403 dpl-frs:Item3 2021-09-30 07498403 dpl-frs:Item3 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 07498403 dpl-frs:Item4 2021-10-01 2022-09-30 07498403 dpl-frs:Item4 2021-09-30 07498403 dpl-frs:Item4 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 07498403 dpl-frs:Item5 2021-10-01 2022-09-30 07498403 dpl-frs:Item5 2021-09-30 07498403 dpl-frs:Item5 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 07498403 dpl-frs:Item6 2021-10-01 2022-09-30 07498403 dpl-frs:Item6 2021-09-30 07498403 dpl-frs:Item6 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 07498403 dpl-frs:Item7 2021-10-01 2022-09-30 07498403 dpl-frs:Item7 2021-09-30 07498403 dpl-frs:Item7 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 07498403 dpl-frs:Item8 2021-10-01 2022-09-30 07498403 dpl-frs:Item8 2021-09-30 07498403 dpl-frs:Item8 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 07498403 dpl-frs:Item9 2021-10-01 2022-09-30 07498403 dpl-frs:Item9 2021-09-30 07498403 dpl-frs:Item9 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 07498403 dpl-frs:Item10 2021-10-01 2022-09-30 07498403 dpl-frs:Item10 2021-09-30 07498403 dpl-frs:Item10 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 07498403 dpl-frs:Item11 2021-10-01 2022-09-30 07498403 dpl-frs:Item11 2021-09-30 07498403 dpl-frs:Item11 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 07498403 dpl-frs:Item12 2021-10-01 2022-09-30 07498403 dpl-frs:Item12 2021-09-30 07498403 dpl-frs:Item12 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 07498403 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 07498403 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 07498403 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 07498403 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 07498403 1 2021-10-01 2022-09-30 07498403 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 07498403
a m 1 Projects Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Veritons
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07498403
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,204 200,490
158,204 200,490
CURRENT ASSETS
Stocks 5 125,738 157,719
Debtors 6 1,928,297 773,844
Cash at bank and in hand 381,671 15,416
2,435,706 946,979
Creditors: Amounts Falling Due Within One Year 7 (1,315,415 ) (882,610 )
NET CURRENT ASSETS (LIABILITIES) 1,120,291 64,369
TOTAL ASSETS LESS CURRENT LIABILITIES 1,278,495 264,859
Creditors: Amounts Falling Due After More Than One Year 8 (259,858 ) (176,051 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (37,659 ) (44,022 )
NET ASSETS 980,978 44,786
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 980,878 44,686
SHAREHOLDERS' FUNDS 980,978 44,786
Page 1
Page 2
For the year ending 30 September 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 his 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
A J Mardell
Director
28/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
a m 1 Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07498403 . The registered office is 111 Hopewell Drive, Chatham, Kent, ME5 7NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS102 to all of its financial instruments.  
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. 
Financial assets and liabilities are offset,  with the net amounts presented in the financial statements,  when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 
Basic financial assets 
Basic financial assets,  which include debtors and cash and bank balances,  are initially mesured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction,  where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.  Financial assets are classified as receivable within one year and are not amortised. 
Classification of financial liabilities 
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
Financial liabilities and equity instruments are classfied according to the substance of the contractual arrangements entered into.  An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.  
Basic financial liablities 
Basic financial liablities,  including creditors,  bank loans,  loans from fellow group companies and preference shares that are classified as debt,  are initially recognised at transaction price unless the arrangement constitutes a financing transaction,  where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.  Financial liabilities classified as payable within one year are not amortised. 
Debt instruments are subsequently carried at amortised cost,  using the effective rate method. 
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.  Amounts payable are classified as current liabilities if payment is due within one year or less.  If not,  they are presented as non-current liabilities.  Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.  
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current 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 
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.  Such assets and liabilities are not recognised if the timing difference arsies from goodwill or from the initial recognition of other assets and liabilities in a transaction tht affects neither the tax profit nor the accounting profit.  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 year was as follows: 32 (2022: 30)
32 30
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 139,935 216,555 86,696 68,778 511,964
Additions 5,218 - 1,850 9,280 16,348
Disposals (24,470 ) - - - (24,470 )
As at 30 September 2023 120,683 216,555 88,546 78,058 503,842
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 October 2022 120,906 51,750 73,065 65,753 311,474
Provided during the period 6,025 41,202 3,678 6,115 57,020
Disposals (22,856 ) - - - (22,856 )
As at 30 September 2023 104,075 92,952 76,743 71,868 345,638
Net Book Value
As at 30 September 2023 16,608 123,603 11,803 6,190 158,204
As at 1 October 2022 19,029 164,805 13,631 3,025 200,490
5. Stocks
2023 2022
£ £
Stock 125,738 157,719
125,738 157,719
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 408,743 232,714
Prepayments and accrued income 819,756 414,215
Other debtors 2,238 -
Corporation tax recoverable assets 130,125 -
Director's loan account 567,435 126,915
1,928,297 773,844
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 28,763 -
Trade creditors 756,853 393,763
Other loans 35,333 200,000
Corporation tax 292,160 18,392
Other taxes and social security 72,162 56,061
VAT 99,008 130,615
Other creditors 31,136 83,779
1,315,415 882,610
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 141,333 -
Other creditors 118,525 176,051
259,858 176,051
Page 5
Page 6
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,763 -
28,763 -
28,763 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 112,780 112,780
Later than one year and not later than five years 222,085 334,865
334,865 447,645
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Andrew Mardell 126,915 592,997 156,160 - 563,752
The above loan is unsecured and repayable on demand.  Interest is charged at 2.25%.  After the balance sheet but within nine months the sum of £178,197 was repaid. 
Page 6