Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 11454385 Mr Ian Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11454385 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 11454385 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 11454385 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 11454385 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 11454385 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 11454385 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 11454385 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 11454385 2022-07-31 11454385 2023-07-31 11454385 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 2023-07-31 11454385 frs-core:AfterOneYear 2022-08-01 2023-07-31 11454385 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 11454385 frs-core:BetweenOneFiveYears 2023-07-31 11454385 frs-core:ComputerEquipment 2023-07-31 11454385 frs-core:ComputerEquipment 2022-08-01 2023-07-31 11454385 frs-core:ComputerEquipment 2022-07-31 11454385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 11454385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 11454385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 11454385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 11454385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 11454385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 11454385 frs-core:FurnitureFittings 2023-07-31 11454385 frs-core:FurnitureFittings 2022-08-01 2023-07-31 11454385 frs-core:FurnitureFittings 2022-07-31 11454385 frs-core:NetGoodwill 2023-07-31 11454385 frs-core:NetGoodwill 2022-08-01 2023-07-31 11454385 frs-core:NetGoodwill 2022-07-31 11454385 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 11454385 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 11454385 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 11454385 frs-core:LandBuildings 2023-07-31 11454385 frs-core:LandBuildings 2022-08-01 2023-07-31 11454385 frs-core:LandBuildings 2022-07-31 11454385 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 11454385 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 11454385 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 11454385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 11454385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 11454385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 11454385 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 11454385 frs-core:MoreThanFiveYears 2023-07-31 11454385 frs-core:MotorVehicles 2023-07-31 11454385 frs-core:MotorVehicles 2022-08-01 2023-07-31 11454385 frs-core:MotorVehicles 2022-07-31 11454385 frs-core:OtherResidualIntangibleAssets 2023-07-31 11454385 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 11454385 frs-core:OtherResidualIntangibleAssets 2022-07-31 11454385 frs-core:PlantMachinery 2023-07-31 11454385 frs-core:PlantMachinery 2022-08-01 2023-07-31 11454385 frs-core:PlantMachinery 2022-07-31 11454385 frs-core:Secured 2023-07-31 11454385 frs-core:Unsecured 2023-07-31 11454385 frs-core:WithinOneYear 2022-08-01 2023-07-31 11454385 frs-core:WithinOneYear 2023-07-31 11454385 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 11454385 frs-core:CapitalRedemptionReserve 2022-07-31 11454385 frs-core:CapitalRedemptionReserve 2023-07-31 11454385 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 11454385 frs-core:OtherReservesSubtotal 2022-07-31 11454385 frs-core:OtherReservesSubtotal 2023-07-31 11454385 frs-core:RevaluationReserve 2022-08-01 2023-07-31 11454385 frs-core:RevaluationReserve 2022-07-31 11454385 frs-core:RevaluationReserve 2023-07-31 11454385 frs-core:SharePremium 2022-08-01 2023-07-31 11454385 frs-core:SharePremium 2022-07-31 11454385 frs-core:SharePremium 2023-07-31 11454385 frs-core:ShareCapital 2022-08-01 2023-07-31 11454385 frs-core:ShareCapital 2022-07-31 11454385 frs-core:ShareCapital 2023-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 11454385 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 11454385 frs-countries:Europe 2022-08-01 2023-07-31 11454385 frs-countries:NorthAmerica 2022-08-01 2023-07-31 11454385 frs-countries:SouthAmerica 2022-08-01 2023-07-31 11454385 frs-countries:Asia 2022-08-01 2023-07-31 11454385 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 11454385 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 11454385 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 11454385 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 11454385 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 11454385 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 11454385 frs-bus:FullAccounts 2022-08-01 2023-07-31 11454385 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 11454385 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 11454385 frs-bus:FRS102 2022-08-01 2023-07-31 11454385 frs-bus:MediumEntities 2022-08-01 2023-07-31 11454385 frs-bus:SmallEntities 2022-08-01 2023-07-31 11454385 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 11454385 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 11454385 frs-bus:Audited 2022-08-01 2023-07-31 11454385 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 11454385 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 11454385 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11454385 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11454385 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11454385 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 11454385 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 11454385 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 11454385 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 11454385 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 11454385 frs-bus:OrdinaryShareClass1 2022-07-31 11454385 frs-bus:OrdinaryShareClass1 2023-07-31 11454385 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 11454385 frs-bus:OrdinaryShareClass2 2022-07-31 11454385 frs-bus:OrdinaryShareClass2 2023-07-31 11454385 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 11454385 frs-bus:OrdinaryShareClass3 2022-07-31 11454385 frs-bus:OrdinaryShareClass3 2023-07-31 11454385 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 11454385 frs-bus:OrdinaryShareClass4 2022-07-31 11454385 frs-bus:OrdinaryShareClass4 2023-07-31 11454385 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 11454385 frs-bus:OrdinaryShareClass5 2022-07-31 11454385 frs-bus:OrdinaryShareClass5 2023-07-31 11454385 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 11454385 frs-bus:PreferenceShareClass1 2022-07-31 11454385 frs-bus:PreferenceShareClass1 2023-07-31 11454385 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 11454385 frs-bus:PreferenceShareClass2 2022-07-31 11454385 frs-bus:PreferenceShareClass2 2023-07-31 11454385 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 11454385 frs-bus:PreferenceShareClass3 2022-07-31 11454385 frs-bus:PreferenceShareClass3 2023-07-31 11454385 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 11454385 frs-bus:PreferenceShareClass4 2022-07-31 11454385 frs-bus:PreferenceShareClass4 2023-07-31 11454385 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 11454385 frs-bus:PreferenceShareClass5 2022-07-31 11454385 frs-bus:PreferenceShareClass5 2023-07-31 11454385 1 2022-08-01 2023-07-31 11454385 1 2023-07-31 11454385 1 2022-08-01 2023-07-31 11454385 frs-core:LeasedAssets 2022-08-01 2023-07-31 11454385 frs-core:OwnedAssets 2022-08-01 2023-07-31 11454385 frs-core:CurrencyRisk 2022-08-01 2023-07-31 11454385 frs-core:MarketRisk 2022-08-01 2023-07-31 11454385 frs-core:InterestRateRisk 2022-08-01 2023-07-31 11454385 frs-core:DeferredTaxation 2022-08-01 2023-07-31 11454385 frs-core:DeferredTaxation 2022-07-31 11454385 frs-core:DeferredTaxation 2023-07-31 11454385 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 11454385 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 11454385 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 11454385 frs-core:ProvisionsDeferredTax 2023-07-31 11454385 frs-core:OtherDeferredTax 2023-07-31 11454385 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 11454385 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 11454385 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 11454385 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 11454385 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 11454385 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 11454385 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 11454385 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 11454385 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 11454385 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 11454385 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 11454385 frs-core:TaxCreditsDeferredTax 2023-07-31 11454385 frs-core:CostValuation 2022-07-31 11454385 frs-core:AdditionsToInvestments 2023-07-31 11454385 frs-core:DisposalsRepaymentsInvestments 2023-07-31 11454385 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 11454385 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 11454385 frs-core:CostValuation 2023-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 11454385 frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 11454385 frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 11454385 dpl-frs:CostSales 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales 2022-07-31 11454385 dpl-frs:CostSales 2023-07-31 11454385 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 11454385 frs-bus:Director1 2022-08-01 2023-07-31 11454385 frs-bus:Director1 2022-07-31 11454385 frs-bus:Director1 2023-07-31 11454385 1 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 1 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 1 2023-07-31 11454385 2 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 2 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 2 2023-07-31 11454385 3 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 3 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 3 2023-07-31 11454385 4 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 4 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 4 2023-07-31 11454385 5 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 5 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 5 2023-07-31 11454385 6 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 6 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 6 2023-07-31 11454385 7 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 7 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 7 2023-07-31 11454385 8 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 8 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 8 2023-07-31 11454385 9 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 9 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 9 2023-07-31 11454385 10 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 10 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 10 2023-07-31 11454385 11 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 11 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 11 2023-07-31 11454385 12 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 12 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 12 2023-07-31 11454385 13 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 13 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 13 2023-07-31 11454385 14 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 14 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 14 2023-07-31 11454385 15 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 15 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 15 2023-07-31 11454385 16 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 16 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 16 2023-07-31 11454385 17 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 17 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 17 2023-07-31 11454385 18 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 18 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 18 2023-07-31 11454385 19 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 19 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 19 2023-07-31 11454385 20 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments 20 2023-07-31 11454385 frs-core:Non-currentFinancialInstruments 20 2023-07-31 11454385 dpl-frs:Item1 2022-08-01 2023-07-31 11454385 dpl-frs:Item1 2022-07-31 11454385 dpl-frs:Item1 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 11454385 dpl-frs:Item2 2022-08-01 2023-07-31 11454385 dpl-frs:Item2 2022-07-31 11454385 dpl-frs:Item2 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 11454385 dpl-frs:Item3 2022-08-01 2023-07-31 11454385 dpl-frs:Item3 2022-07-31 11454385 dpl-frs:Item3 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 11454385 dpl-frs:Item4 2022-08-01 2023-07-31 11454385 dpl-frs:Item4 2022-07-31 11454385 dpl-frs:Item4 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 11454385 dpl-frs:Item5 2022-08-01 2023-07-31 11454385 dpl-frs:Item5 2022-07-31 11454385 dpl-frs:Item5 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 11454385 dpl-frs:Item6 2022-08-01 2023-07-31 11454385 dpl-frs:Item6 2022-07-31 11454385 dpl-frs:Item6 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 11454385 dpl-frs:Item7 2022-08-01 2023-07-31 11454385 dpl-frs:Item7 2022-07-31 11454385 dpl-frs:Item7 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 11454385 dpl-frs:Item8 2022-08-01 2023-07-31 11454385 dpl-frs:Item8 2022-07-31 11454385 dpl-frs:Item8 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 11454385 dpl-frs:Item9 2022-08-01 2023-07-31 11454385 dpl-frs:Item9 2022-07-31 11454385 dpl-frs:Item9 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 11454385 dpl-frs:Item10 2022-08-01 2023-07-31 11454385 dpl-frs:Item10 2022-07-31 11454385 dpl-frs:Item10 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 11454385 dpl-frs:Item11 2022-08-01 2023-07-31 11454385 dpl-frs:Item11 2022-07-31 11454385 dpl-frs:Item11 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 11454385 dpl-frs:Item12 2022-08-01 2023-07-31 11454385 dpl-frs:Item12 2022-07-31 11454385 dpl-frs:Item12 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 11454385 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 11454385 1 2022-08-01 2023-07-31 11454385 frs-countries:EnglandWales 2022-08-01 2023-07-31 11454385 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 11454385 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 11454385 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 11454385 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 11454385 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 11454385 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 11454385 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 11454385 2021-07-31 11454385 2022-07-31 11454385 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 2022-07-31 11454385 frs-core:AfterOneYear 2021-08-01 2022-07-31 11454385 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 11454385 frs-core:BetweenOneFiveYears 2022-07-31 11454385 frs-core:ComputerEquipment 2022-07-31 11454385 frs-core:ComputerEquipment 2021-08-01 2022-07-31 11454385 frs-core:ComputerEquipment 2021-07-31 11454385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 11454385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 11454385 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 11454385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 11454385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 11454385 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 11454385 frs-core:FurnitureFittings 2022-07-31 11454385 frs-core:FurnitureFittings 2021-08-01 2022-07-31 11454385 frs-core:FurnitureFittings 2021-07-31 11454385 frs-core:NetGoodwill 2022-07-31 11454385 frs-core:NetGoodwill 2021-08-01 2022-07-31 11454385 frs-core:NetGoodwill 2021-07-31 11454385 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 11454385 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 11454385 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 11454385 frs-core:LandBuildings 2022-07-31 11454385 frs-core:LandBuildings 2021-08-01 2022-07-31 11454385 frs-core:LandBuildings 2021-07-31 11454385 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 11454385 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 11454385 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 11454385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 11454385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 11454385 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 11454385 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 11454385 frs-core:MoreThanFiveYears 2022-07-31 11454385 frs-core:MotorVehicles 2022-07-31 11454385 frs-core:MotorVehicles 2021-08-01 2022-07-31 11454385 frs-core:MotorVehicles 2021-07-31 11454385 frs-core:OtherResidualIntangibleAssets 2022-07-31 11454385 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 11454385 frs-core:OtherResidualIntangibleAssets 2021-07-31 11454385 frs-core:PlantMachinery 2022-07-31 11454385 frs-core:PlantMachinery 2021-08-01 2022-07-31 11454385 frs-core:PlantMachinery 2021-07-31 11454385 frs-core:Secured 2022-07-31 11454385 frs-core:Unsecured 2022-07-31 11454385 frs-core:WithinOneYear 2021-08-01 2022-07-31 11454385 frs-core:WithinOneYear 2022-07-31 11454385 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 11454385 frs-core:CapitalRedemptionReserve 2021-07-31 11454385 frs-core:CapitalRedemptionReserve 2022-07-31 11454385 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 11454385 frs-core:OtherReservesSubtotal 2021-07-31 11454385 frs-core:OtherReservesSubtotal 2022-07-31 11454385 frs-core:RevaluationReserve 2021-08-01 2022-07-31 11454385 frs-core:RevaluationReserve 2021-07-31 11454385 frs-core:RevaluationReserve 2022-07-31 11454385 frs-core:SharePremium 2021-08-01 2022-07-31 11454385 frs-core:SharePremium 2021-07-31 11454385 frs-core:SharePremium 2022-07-31 11454385 frs-core:ShareCapital 2021-08-01 2022-07-31 11454385 frs-core:ShareCapital 2021-07-31 11454385 frs-core:ShareCapital 2022-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 11454385 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 11454385 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 11454385 frs-countries:Europe 2021-08-01 2022-07-31 11454385 frs-countries:NorthAmerica 2021-08-01 2022-07-31 11454385 frs-countries:SouthAmerica 2021-08-01 2022-07-31 11454385 frs-countries:Asia 2021-08-01 2022-07-31 11454385 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 11454385 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 11454385 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 11454385 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 11454385 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 11454385 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 11454385 frs-bus:FullAccounts 2021-08-01 2022-07-31 11454385 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 11454385 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 11454385 frs-bus:FRS102 2021-08-01 2022-07-31 11454385 frs-bus:MediumEntities 2021-08-01 2022-07-31 11454385 frs-bus:SmallEntities 2021-08-01 2022-07-31 11454385 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 11454385 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 11454385 frs-bus:Audited 2021-08-01 2022-07-31 11454385 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 11454385 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 11454385 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 11454385 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 11454385 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 11454385 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 11454385 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 11454385 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 11454385 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 11454385 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 11454385 frs-bus:OrdinaryShareClass1 2021-07-31 11454385 frs-bus:OrdinaryShareClass1 2022-07-31 11454385 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 11454385 frs-bus:OrdinaryShareClass2 2021-07-31 11454385 frs-bus:OrdinaryShareClass2 2022-07-31 11454385 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 11454385 frs-bus:OrdinaryShareClass3 2021-07-31 11454385 frs-bus:OrdinaryShareClass3 2022-07-31 11454385 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 11454385 frs-bus:OrdinaryShareClass4 2021-07-31 11454385 frs-bus:OrdinaryShareClass4 2022-07-31 11454385 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 11454385 frs-bus:OrdinaryShareClass5 2021-07-31 11454385 frs-bus:OrdinaryShareClass5 2022-07-31 11454385 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 11454385 frs-bus:PreferenceShareClass1 2021-07-31 11454385 frs-bus:PreferenceShareClass1 2022-07-31 11454385 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 11454385 frs-bus:PreferenceShareClass2 2021-07-31 11454385 frs-bus:PreferenceShareClass2 2022-07-31 11454385 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 11454385 frs-bus:PreferenceShareClass3 2021-07-31 11454385 frs-bus:PreferenceShareClass3 2022-07-31 11454385 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 11454385 frs-bus:PreferenceShareClass4 2021-07-31 11454385 frs-bus:PreferenceShareClass4 2022-07-31 11454385 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 11454385 frs-bus:PreferenceShareClass5 2021-07-31 11454385 frs-bus:PreferenceShareClass5 2022-07-31 11454385 1 2021-08-01 2022-07-31 11454385 1 2022-07-31 11454385 1 2021-08-01 2022-07-31 11454385 frs-core:LeasedAssets 2021-08-01 2022-07-31 11454385 frs-core:OwnedAssets 2021-08-01 2022-07-31 11454385 frs-core:CurrencyRisk 2021-08-01 2022-07-31 11454385 frs-core:MarketRisk 2021-08-01 2022-07-31 11454385 frs-core:InterestRateRisk 2021-08-01 2022-07-31 11454385 frs-core:DeferredTaxation 2021-08-01 2022-07-31 11454385 frs-core:DeferredTaxation 2021-07-31 11454385 frs-core:DeferredTaxation 2022-07-31 11454385 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 11454385 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 11454385 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 11454385 frs-core:ProvisionsDeferredTax 2022-07-31 11454385 frs-core:OtherDeferredTax 2022-07-31 11454385 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 11454385 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 11454385 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 11454385 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 11454385 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 11454385 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 11454385 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 11454385 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 11454385 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 11454385 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 11454385 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 11454385 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 11454385 frs-core:TaxCreditsDeferredTax 2022-07-31 11454385 frs-core:CostValuation 2021-07-31 11454385 frs-core:AdditionsToInvestments 2022-07-31 11454385 frs-core:DisposalsRepaymentsInvestments 2022-07-31 11454385 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 11454385 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 11454385 frs-core:CostValuation 2022-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 11454385 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 11454385 frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:ListedExchangeTraded 2021-07-31 11454385 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 11454385 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 11454385 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 11454385 frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:UnlistedNon-exchangeTraded 2021-07-31 11454385 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 11454385 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 11454385 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 11454385 dpl-frs:CostSales 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales 2021-07-31 11454385 dpl-frs:CostSales 2022-07-31 11454385 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 11454385 frs-bus:Director1 2021-08-01 2022-07-31 11454385 frs-bus:Director1 2021-07-31 11454385 frs-bus:Director1 2022-07-31 11454385 1 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 1 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 1 2022-07-31 11454385 2 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 2 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 2 2022-07-31 11454385 3 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 3 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 3 2022-07-31 11454385 4 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 4 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 4 2022-07-31 11454385 5 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 5 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 5 2022-07-31 11454385 6 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 6 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 6 2022-07-31 11454385 7 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 7 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 7 2022-07-31 11454385 8 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 8 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 8 2022-07-31 11454385 9 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 9 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 9 2022-07-31 11454385 10 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 10 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 10 2022-07-31 11454385 11 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 11 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 11 2022-07-31 11454385 12 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 12 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 12 2022-07-31 11454385 13 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 13 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 13 2022-07-31 11454385 14 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 14 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 14 2022-07-31 11454385 15 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 15 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 15 2022-07-31 11454385 16 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 16 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 16 2022-07-31 11454385 17 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 17 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 17 2022-07-31 11454385 18 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 18 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 18 2022-07-31 11454385 19 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 19 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 19 2022-07-31 11454385 20 2021-08-01 2022-07-31 11454385 frs-core:CurrentFinancialInstruments 20 2022-07-31 11454385 frs-core:Non-currentFinancialInstruments 20 2022-07-31 11454385 dpl-frs:Item1 2021-08-01 2022-07-31 11454385 dpl-frs:Item1 2021-07-31 11454385 dpl-frs:Item1 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 11454385 dpl-frs:Item2 2021-08-01 2022-07-31 11454385 dpl-frs:Item2 2021-07-31 11454385 dpl-frs:Item2 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 11454385 dpl-frs:Item3 2021-08-01 2022-07-31 11454385 dpl-frs:Item3 2021-07-31 11454385 dpl-frs:Item3 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 11454385 dpl-frs:Item4 2021-08-01 2022-07-31 11454385 dpl-frs:Item4 2021-07-31 11454385 dpl-frs:Item4 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 11454385 dpl-frs:Item5 2021-08-01 2022-07-31 11454385 dpl-frs:Item5 2021-07-31 11454385 dpl-frs:Item5 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 11454385 dpl-frs:Item6 2021-08-01 2022-07-31 11454385 dpl-frs:Item6 2021-07-31 11454385 dpl-frs:Item6 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 11454385 dpl-frs:Item7 2021-08-01 2022-07-31 11454385 dpl-frs:Item7 2021-07-31 11454385 dpl-frs:Item7 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 11454385 dpl-frs:Item8 2021-08-01 2022-07-31 11454385 dpl-frs:Item8 2021-07-31 11454385 dpl-frs:Item8 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 11454385 dpl-frs:Item9 2021-08-01 2022-07-31 11454385 dpl-frs:Item9 2021-07-31 11454385 dpl-frs:Item9 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 11454385 dpl-frs:Item10 2021-08-01 2022-07-31 11454385 dpl-frs:Item10 2021-07-31 11454385 dpl-frs:Item10 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 11454385 dpl-frs:Item11 2021-08-01 2022-07-31 11454385 dpl-frs:Item11 2021-07-31 11454385 dpl-frs:Item11 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 11454385 dpl-frs:Item12 2021-08-01 2022-07-31 11454385 dpl-frs:Item12 2021-07-31 11454385 dpl-frs:Item12 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 11454385 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 11454385 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 11454385 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 11454385 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 11454385 1 2021-08-01 2022-07-31 11454385 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 11454385
G I Installations Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
ALP Accountancy Ltd
19 Beaufort Close
Lee-On-The-Solent
PO13 8FN
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Abridged Balance Sheet 2
Notes to the Abridged Financial Statements 3
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G I Installations Ltd for the year ended 31st July 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of G I Installations Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of G I Installations Ltd and state those matters that we have agreed to state to the director of G I Installations Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that G I Installations Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G I Installations Ltd . You consider that G I Installations Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of G I Installations Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
ALP Accountancy Ltd
5th February 2024
ALP Accountancy Ltd
19 Beaufort Close
Lee-On-The-Solent
PO13 8FN
Page 1
Page 2
Abridged Balance Sheet
Registered number: 11454385
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 2,456 240
Cash at bank and in hand 363 2,623
2,819 2,863
Creditors: Amounts Falling Due Within One Year (118,495 ) (104,490 )
NET CURRENT ASSETS (LIABILITIES) (115,676 ) (101,627 )
TOTAL ASSETS LESS CURRENT LIABILITIES (115,676 ) (101,627 )
NET LIABILITIES (115,676 ) (101,627 )
CAPITAL AND RESERVES
Called up share capital 4 10 10
Profit and Loss Account (115,686 ) (101,637 )
SHAREHOLDERS' FUNDS (115,676) (101,627)
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ian Wilson
Director
5th February 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
G I Installations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11454385 . The registered office is 12 Beauchamp Avenue, Gosport, Hampshire, PO13 0LG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
5. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 3