Acorah Software Products - Accounts Production 14.2.200 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 05901518 Mrs Tracy Minton Mr Joseph Branfoot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05901518 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 05901518 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 05901518 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 05901518 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 05901518 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 05901518 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 05901518 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 05901518 2022-08-31 05901518 2023-08-31 05901518 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 2023-08-31 05901518 frs-core:AfterOneYear 2022-09-01 2023-08-31 05901518 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 05901518 frs-core:BetweenOneFiveYears 2023-08-31 05901518 frs-core:ComputerEquipment 2023-08-31 05901518 frs-core:ComputerEquipment 2022-09-01 2023-08-31 05901518 frs-core:ComputerEquipment 2022-08-31 05901518 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 05901518 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 05901518 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 05901518 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 05901518 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 05901518 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 05901518 frs-core:FurnitureFittings 2023-08-31 05901518 frs-core:FurnitureFittings 2022-09-01 2023-08-31 05901518 frs-core:FurnitureFittings 2022-08-31 05901518 frs-core:NetGoodwill 2023-08-31 05901518 frs-core:NetGoodwill 2022-09-01 2023-08-31 05901518 frs-core:NetGoodwill 2022-08-31 05901518 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 05901518 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 05901518 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 05901518 frs-core:LandBuildings 2023-08-31 05901518 frs-core:LandBuildings 2022-09-01 2023-08-31 05901518 frs-core:LandBuildings 2022-08-31 05901518 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 05901518 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 05901518 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 05901518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 05901518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 05901518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 05901518 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 05901518 frs-core:MoreThanFiveYears 2023-08-31 05901518 frs-core:MotorVehicles 2023-08-31 05901518 frs-core:MotorVehicles 2022-09-01 2023-08-31 05901518 frs-core:MotorVehicles 2022-08-31 05901518 frs-core:OtherResidualIntangibleAssets 2023-08-31 05901518 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 05901518 frs-core:OtherResidualIntangibleAssets 2022-08-31 05901518 frs-core:PlantMachinery 2023-08-31 05901518 frs-core:PlantMachinery 2022-09-01 2023-08-31 05901518 frs-core:PlantMachinery 2022-08-31 05901518 frs-core:Secured 2023-08-31 05901518 frs-core:Unsecured 2023-08-31 05901518 frs-core:WithinOneYear 2022-09-01 2023-08-31 05901518 frs-core:WithinOneYear 2023-08-31 05901518 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 05901518 frs-core:CapitalRedemptionReserve 2022-08-31 05901518 frs-core:CapitalRedemptionReserve 2023-08-31 05901518 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 05901518 frs-core:OtherReservesSubtotal 2022-08-31 05901518 frs-core:OtherReservesSubtotal 2023-08-31 05901518 frs-core:RevaluationReserve 2022-09-01 2023-08-31 05901518 frs-core:RevaluationReserve 2022-08-31 05901518 frs-core:RevaluationReserve 2023-08-31 05901518 frs-core:SharePremium 2022-09-01 2023-08-31 05901518 frs-core:SharePremium 2022-08-31 05901518 frs-core:SharePremium 2023-08-31 05901518 frs-core:ShareCapital 2022-09-01 2023-08-31 05901518 frs-core:ShareCapital 2022-08-31 05901518 frs-core:ShareCapital 2023-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 05901518 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 05901518 frs-countries:Europe 2022-09-01 2023-08-31 05901518 frs-countries:NorthAmerica 2022-09-01 2023-08-31 05901518 frs-countries:SouthAmerica 2022-09-01 2023-08-31 05901518 frs-countries:Asia 2022-09-01 2023-08-31 05901518 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 05901518 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 05901518 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 05901518 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 05901518 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 05901518 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 05901518 frs-bus:FullAccounts 2022-09-01 2023-08-31 05901518 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 05901518 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 05901518 frs-bus:FRS102 2022-09-01 2023-08-31 05901518 frs-bus:MediumEntities 2022-09-01 2023-08-31 05901518 frs-bus:SmallEntities 2022-09-01 2023-08-31 05901518 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 05901518 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 05901518 frs-bus:Audited 2022-09-01 2023-08-31 05901518 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 05901518 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 05901518 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05901518 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05901518 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05901518 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05901518 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 05901518 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 05901518 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 05901518 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 05901518 frs-bus:OrdinaryShareClass1 2022-08-31 05901518 frs-bus:OrdinaryShareClass1 2023-08-31 05901518 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 05901518 frs-bus:OrdinaryShareClass2 2022-08-31 05901518 frs-bus:OrdinaryShareClass2 2023-08-31 05901518 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 05901518 frs-bus:OrdinaryShareClass3 2022-08-31 05901518 frs-bus:OrdinaryShareClass3 2023-08-31 05901518 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 05901518 frs-bus:OrdinaryShareClass4 2022-08-31 05901518 frs-bus:OrdinaryShareClass4 2023-08-31 05901518 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 05901518 frs-bus:OrdinaryShareClass5 2022-08-31 05901518 frs-bus:OrdinaryShareClass5 2023-08-31 05901518 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 05901518 frs-bus:PreferenceShareClass1 2022-08-31 05901518 frs-bus:PreferenceShareClass1 2023-08-31 05901518 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 05901518 frs-bus:PreferenceShareClass2 2022-08-31 05901518 frs-bus:PreferenceShareClass2 2023-08-31 05901518 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 05901518 frs-bus:PreferenceShareClass3 2022-08-31 05901518 frs-bus:PreferenceShareClass3 2023-08-31 05901518 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 05901518 frs-bus:PreferenceShareClass4 2022-08-31 05901518 frs-bus:PreferenceShareClass4 2023-08-31 05901518 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 05901518 frs-bus:PreferenceShareClass5 2022-08-31 05901518 frs-bus:PreferenceShareClass5 2023-08-31 05901518 1 2022-09-01 2023-08-31 05901518 1 2023-08-31 05901518 1 2022-09-01 2023-08-31 05901518 frs-core:LeasedAssets 2022-09-01 2023-08-31 05901518 frs-core:OwnedAssets 2022-09-01 2023-08-31 05901518 frs-core:CurrencyRisk 2022-09-01 2023-08-31 05901518 frs-core:MarketRisk 2022-09-01 2023-08-31 05901518 frs-core:InterestRateRisk 2022-09-01 2023-08-31 05901518 frs-core:DeferredTaxation 2022-09-01 2023-08-31 05901518 frs-core:DeferredTaxation 2022-08-31 05901518 frs-core:DeferredTaxation 2023-08-31 05901518 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 05901518 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 05901518 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 05901518 frs-core:ProvisionsDeferredTax 2023-08-31 05901518 frs-core:OtherDeferredTax 2023-08-31 05901518 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 05901518 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 05901518 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 05901518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 05901518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 05901518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 05901518 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 05901518 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 05901518 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 05901518 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 05901518 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 05901518 frs-core:TaxCreditsDeferredTax 2023-08-31 05901518 frs-core:CostValuation 2022-08-31 05901518 frs-core:AdditionsToInvestments 2023-08-31 05901518 frs-core:DisposalsRepaymentsInvestments 2023-08-31 05901518 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 05901518 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 05901518 frs-core:CostValuation 2023-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 05901518 frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 05901518 frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 05901518 dpl-frs:CostSales 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales 2022-08-31 05901518 dpl-frs:CostSales 2023-08-31 05901518 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 05901518 frs-bus:Director1 2022-09-01 2023-08-31 05901518 frs-bus:Director1 2022-08-31 05901518 frs-bus:Director1 2023-08-31 05901518 frs-bus:Director2 2022-09-01 2023-08-31 05901518 frs-bus:Director2 2022-08-31 05901518 frs-bus:Director2 2023-08-31 05901518 1 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 1 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 1 2023-08-31 05901518 2 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 2 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 2 2023-08-31 05901518 3 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 3 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 3 2023-08-31 05901518 4 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 4 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 4 2023-08-31 05901518 5 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 5 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 5 2023-08-31 05901518 6 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 6 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 6 2023-08-31 05901518 7 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 7 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 7 2023-08-31 05901518 8 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 8 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 8 2023-08-31 05901518 9 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 9 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 9 2023-08-31 05901518 10 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 10 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 10 2023-08-31 05901518 11 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 11 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 11 2023-08-31 05901518 12 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 12 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 12 2023-08-31 05901518 13 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 13 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 13 2023-08-31 05901518 14 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 14 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 14 2023-08-31 05901518 15 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 15 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 15 2023-08-31 05901518 16 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 16 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 16 2023-08-31 05901518 17 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 17 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 17 2023-08-31 05901518 18 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 18 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 18 2023-08-31 05901518 19 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 19 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 19 2023-08-31 05901518 20 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments 20 2023-08-31 05901518 frs-core:Non-currentFinancialInstruments 20 2023-08-31 05901518 dpl-frs:Item1 2022-09-01 2023-08-31 05901518 dpl-frs:Item1 2022-08-31 05901518 dpl-frs:Item1 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 05901518 dpl-frs:Item2 2022-09-01 2023-08-31 05901518 dpl-frs:Item2 2022-08-31 05901518 dpl-frs:Item2 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 05901518 dpl-frs:Item3 2022-09-01 2023-08-31 05901518 dpl-frs:Item3 2022-08-31 05901518 dpl-frs:Item3 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 05901518 dpl-frs:Item4 2022-09-01 2023-08-31 05901518 dpl-frs:Item4 2022-08-31 05901518 dpl-frs:Item4 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 05901518 dpl-frs:Item5 2022-09-01 2023-08-31 05901518 dpl-frs:Item5 2022-08-31 05901518 dpl-frs:Item5 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 05901518 dpl-frs:Item6 2022-09-01 2023-08-31 05901518 dpl-frs:Item6 2022-08-31 05901518 dpl-frs:Item6 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 05901518 dpl-frs:Item7 2022-09-01 2023-08-31 05901518 dpl-frs:Item7 2022-08-31 05901518 dpl-frs:Item7 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 05901518 dpl-frs:Item8 2022-09-01 2023-08-31 05901518 dpl-frs:Item8 2022-08-31 05901518 dpl-frs:Item8 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 05901518 dpl-frs:Item9 2022-09-01 2023-08-31 05901518 dpl-frs:Item9 2022-08-31 05901518 dpl-frs:Item9 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 05901518 dpl-frs:Item10 2022-09-01 2023-08-31 05901518 dpl-frs:Item10 2022-08-31 05901518 dpl-frs:Item10 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 05901518 dpl-frs:Item11 2022-09-01 2023-08-31 05901518 dpl-frs:Item11 2022-08-31 05901518 dpl-frs:Item11 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 05901518 dpl-frs:Item12 2022-09-01 2023-08-31 05901518 dpl-frs:Item12 2022-08-31 05901518 dpl-frs:Item12 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 05901518 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 05901518 1 2022-09-01 2023-08-31 05901518 frs-countries:EnglandWales 2022-09-01 2023-08-31 05901518 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 05901518 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 05901518 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 05901518 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 05901518 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 05901518 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 05901518 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 05901518 2021-08-31 05901518 2022-08-31 05901518 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 2022-08-31 05901518 frs-core:AfterOneYear 2021-09-01 2022-08-31 05901518 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 05901518 frs-core:BetweenOneFiveYears 2022-08-31 05901518 frs-core:ComputerEquipment 2022-08-31 05901518 frs-core:ComputerEquipment 2021-09-01 2022-08-31 05901518 frs-core:ComputerEquipment 2021-08-31 05901518 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 05901518 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 05901518 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 05901518 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 05901518 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 05901518 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 05901518 frs-core:FurnitureFittings 2022-08-31 05901518 frs-core:FurnitureFittings 2021-09-01 2022-08-31 05901518 frs-core:FurnitureFittings 2021-08-31 05901518 frs-core:NetGoodwill 2022-08-31 05901518 frs-core:NetGoodwill 2021-09-01 2022-08-31 05901518 frs-core:NetGoodwill 2021-08-31 05901518 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 05901518 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 05901518 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 05901518 frs-core:LandBuildings 2022-08-31 05901518 frs-core:LandBuildings 2021-09-01 2022-08-31 05901518 frs-core:LandBuildings 2021-08-31 05901518 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 05901518 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 05901518 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 05901518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 05901518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 05901518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 05901518 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 05901518 frs-core:MoreThanFiveYears 2022-08-31 05901518 frs-core:MotorVehicles 2022-08-31 05901518 frs-core:MotorVehicles 2021-09-01 2022-08-31 05901518 frs-core:MotorVehicles 2021-08-31 05901518 frs-core:OtherResidualIntangibleAssets 2022-08-31 05901518 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 05901518 frs-core:OtherResidualIntangibleAssets 2021-08-31 05901518 frs-core:PlantMachinery 2022-08-31 05901518 frs-core:PlantMachinery 2021-09-01 2022-08-31 05901518 frs-core:PlantMachinery 2021-08-31 05901518 frs-core:Secured 2022-08-31 05901518 frs-core:Unsecured 2022-08-31 05901518 frs-core:WithinOneYear 2021-09-01 2022-08-31 05901518 frs-core:WithinOneYear 2022-08-31 05901518 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 05901518 frs-core:CapitalRedemptionReserve 2021-08-31 05901518 frs-core:CapitalRedemptionReserve 2022-08-31 05901518 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 05901518 frs-core:OtherReservesSubtotal 2021-08-31 05901518 frs-core:OtherReservesSubtotal 2022-08-31 05901518 frs-core:RevaluationReserve 2021-09-01 2022-08-31 05901518 frs-core:RevaluationReserve 2021-08-31 05901518 frs-core:RevaluationReserve 2022-08-31 05901518 frs-core:SharePremium 2021-09-01 2022-08-31 05901518 frs-core:SharePremium 2021-08-31 05901518 frs-core:SharePremium 2022-08-31 05901518 frs-core:ShareCapital 2021-09-01 2022-08-31 05901518 frs-core:ShareCapital 2021-08-31 05901518 frs-core:ShareCapital 2022-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 05901518 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 05901518 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 05901518 frs-countries:Europe 2021-09-01 2022-08-31 05901518 frs-countries:NorthAmerica 2021-09-01 2022-08-31 05901518 frs-countries:SouthAmerica 2021-09-01 2022-08-31 05901518 frs-countries:Asia 2021-09-01 2022-08-31 05901518 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 05901518 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 05901518 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 05901518 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 05901518 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 05901518 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 05901518 frs-bus:FullAccounts 2021-09-01 2022-08-31 05901518 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 05901518 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 05901518 frs-bus:FRS102 2021-09-01 2022-08-31 05901518 frs-bus:MediumEntities 2021-09-01 2022-08-31 05901518 frs-bus:SmallEntities 2021-09-01 2022-08-31 05901518 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 05901518 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 05901518 frs-bus:Audited 2021-09-01 2022-08-31 05901518 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 05901518 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 05901518 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 05901518 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 05901518 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 05901518 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 05901518 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 05901518 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 05901518 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 05901518 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 05901518 frs-bus:OrdinaryShareClass1 2021-08-31 05901518 frs-bus:OrdinaryShareClass1 2022-08-31 05901518 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 05901518 frs-bus:OrdinaryShareClass2 2021-08-31 05901518 frs-bus:OrdinaryShareClass2 2022-08-31 05901518 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 05901518 frs-bus:OrdinaryShareClass3 2021-08-31 05901518 frs-bus:OrdinaryShareClass3 2022-08-31 05901518 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 05901518 frs-bus:OrdinaryShareClass4 2021-08-31 05901518 frs-bus:OrdinaryShareClass4 2022-08-31 05901518 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 05901518 frs-bus:OrdinaryShareClass5 2021-08-31 05901518 frs-bus:OrdinaryShareClass5 2022-08-31 05901518 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 05901518 frs-bus:PreferenceShareClass1 2021-08-31 05901518 frs-bus:PreferenceShareClass1 2022-08-31 05901518 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 05901518 frs-bus:PreferenceShareClass2 2021-08-31 05901518 frs-bus:PreferenceShareClass2 2022-08-31 05901518 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 05901518 frs-bus:PreferenceShareClass3 2021-08-31 05901518 frs-bus:PreferenceShareClass3 2022-08-31 05901518 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 05901518 frs-bus:PreferenceShareClass4 2021-08-31 05901518 frs-bus:PreferenceShareClass4 2022-08-31 05901518 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 05901518 frs-bus:PreferenceShareClass5 2021-08-31 05901518 frs-bus:PreferenceShareClass5 2022-08-31 05901518 1 2021-09-01 2022-08-31 05901518 1 2022-08-31 05901518 1 2021-09-01 2022-08-31 05901518 frs-core:LeasedAssets 2021-09-01 2022-08-31 05901518 frs-core:OwnedAssets 2021-09-01 2022-08-31 05901518 frs-core:CurrencyRisk 2021-09-01 2022-08-31 05901518 frs-core:MarketRisk 2021-09-01 2022-08-31 05901518 frs-core:InterestRateRisk 2021-09-01 2022-08-31 05901518 frs-core:DeferredTaxation 2021-09-01 2022-08-31 05901518 frs-core:DeferredTaxation 2021-08-31 05901518 frs-core:DeferredTaxation 2022-08-31 05901518 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 05901518 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 05901518 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 05901518 frs-core:ProvisionsDeferredTax 2022-08-31 05901518 frs-core:OtherDeferredTax 2022-08-31 05901518 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 05901518 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 05901518 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 05901518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 05901518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 05901518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 05901518 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 05901518 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 05901518 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 05901518 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 05901518 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 05901518 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 05901518 frs-core:TaxCreditsDeferredTax 2022-08-31 05901518 frs-core:CostValuation 2021-08-31 05901518 frs-core:AdditionsToInvestments 2022-08-31 05901518 frs-core:DisposalsRepaymentsInvestments 2022-08-31 05901518 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 05901518 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 05901518 frs-core:CostValuation 2022-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 05901518 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 05901518 frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:ListedExchangeTraded 2021-08-31 05901518 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 05901518 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 05901518 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 05901518 frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:UnlistedNon-exchangeTraded 2021-08-31 05901518 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 05901518 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 05901518 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 05901518 dpl-frs:CostSales 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales 2021-08-31 05901518 dpl-frs:CostSales 2022-08-31 05901518 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 05901518 frs-bus:Director1 2021-09-01 2022-08-31 05901518 frs-bus:Director1 2021-08-31 05901518 frs-bus:Director1 2022-08-31 05901518 frs-bus:Director2 2021-09-01 2022-08-31 05901518 frs-bus:Director2 2021-08-31 05901518 frs-bus:Director2 2022-08-31 05901518 1 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 1 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 1 2022-08-31 05901518 2 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 2 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 2 2022-08-31 05901518 3 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 3 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 3 2022-08-31 05901518 4 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 4 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 4 2022-08-31 05901518 5 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 5 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 5 2022-08-31 05901518 6 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 6 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 6 2022-08-31 05901518 7 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 7 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 7 2022-08-31 05901518 8 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 8 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 8 2022-08-31 05901518 9 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 9 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 9 2022-08-31 05901518 10 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 10 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 10 2022-08-31 05901518 11 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 11 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 11 2022-08-31 05901518 12 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 12 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 12 2022-08-31 05901518 13 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 13 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 13 2022-08-31 05901518 14 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 14 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 14 2022-08-31 05901518 15 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 15 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 15 2022-08-31 05901518 16 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 16 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 16 2022-08-31 05901518 17 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 17 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 17 2022-08-31 05901518 18 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 18 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 18 2022-08-31 05901518 19 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 19 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 19 2022-08-31 05901518 20 2021-09-01 2022-08-31 05901518 frs-core:CurrentFinancialInstruments 20 2022-08-31 05901518 frs-core:Non-currentFinancialInstruments 20 2022-08-31 05901518 dpl-frs:Item1 2021-09-01 2022-08-31 05901518 dpl-frs:Item1 2021-08-31 05901518 dpl-frs:Item1 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 05901518 dpl-frs:Item2 2021-09-01 2022-08-31 05901518 dpl-frs:Item2 2021-08-31 05901518 dpl-frs:Item2 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 05901518 dpl-frs:Item3 2021-09-01 2022-08-31 05901518 dpl-frs:Item3 2021-08-31 05901518 dpl-frs:Item3 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 05901518 dpl-frs:Item4 2021-09-01 2022-08-31 05901518 dpl-frs:Item4 2021-08-31 05901518 dpl-frs:Item4 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 05901518 dpl-frs:Item5 2021-09-01 2022-08-31 05901518 dpl-frs:Item5 2021-08-31 05901518 dpl-frs:Item5 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 05901518 dpl-frs:Item6 2021-09-01 2022-08-31 05901518 dpl-frs:Item6 2021-08-31 05901518 dpl-frs:Item6 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 05901518 dpl-frs:Item7 2021-09-01 2022-08-31 05901518 dpl-frs:Item7 2021-08-31 05901518 dpl-frs:Item7 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05901518 dpl-frs:Item8 2021-09-01 2022-08-31 05901518 dpl-frs:Item8 2021-08-31 05901518 dpl-frs:Item8 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 05901518 dpl-frs:Item9 2021-09-01 2022-08-31 05901518 dpl-frs:Item9 2021-08-31 05901518 dpl-frs:Item9 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 05901518 dpl-frs:Item10 2021-09-01 2022-08-31 05901518 dpl-frs:Item10 2021-08-31 05901518 dpl-frs:Item10 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 05901518 dpl-frs:Item11 2021-09-01 2022-08-31 05901518 dpl-frs:Item11 2021-08-31 05901518 dpl-frs:Item11 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 05901518 dpl-frs:Item12 2021-09-01 2022-08-31 05901518 dpl-frs:Item12 2021-08-31 05901518 dpl-frs:Item12 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05901518 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05901518 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05901518 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05901518 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05901518 1 2021-09-01 2022-08-31 05901518 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 05901518
LPT Sports Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05901518
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,111 2,223
1,111 2,223
CURRENT ASSETS
Stocks 5 148,928 128,630
Debtors 6 46,675 28,487
Cash at bank and in hand 29,851 91,081
225,454 248,198
Creditors: Amounts Falling Due Within One Year 7 (123,790 ) (158,855 )
NET CURRENT ASSETS (LIABILITIES) 101,664 89,343
TOTAL ASSETS LESS CURRENT LIABILITIES 102,775 91,566
Creditors: Amounts Falling Due After More Than One Year 8 (17,500 ) (27,500 )
NET ASSETS 85,275 64,066
CAPITAL AND RESERVES
Called up share capital 9 14 14
Profit and Loss Account 85,261 64,052
SHAREHOLDERS' FUNDS 85,275 64,066
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Tracy Minton
Director
21 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LPT Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05901518 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 33.3% Straight line
Fixtures & Fittings 10% Straight line
Computer Equipment 33.3% Straight line
2.4. 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
Page 3
Page 4
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 5 (2022: 5)
5 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 10,395 44,109 7,290 61,794
As at 31 August 2023 10,395 44,109 7,290 61,794
Depreciation
As at 1 September 2022 8,172 44,109 7,290 59,571
Provided during the period 1,112 - - 1,112
As at 31 August 2023 9,284 44,109 7,290 60,683
Net Book Value
As at 31 August 2023 1,111 - - 1,111
As at 1 September 2022 2,223 - - 2,223
5. Stocks
2023 2022
£ £
Stock 148,928 128,630
148,928 128,630
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 46,675 28,487
46,675 28,487
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 18,240 21,834
Bank loans and overdrafts 10,000 10,000
Other creditors 66,619 107,731
Taxation and social security 28,931 19,290
123,790 158,855
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,500 27,500
17,500 27,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 14 14
Page 5