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2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 5914228 dpl-frs:Item4 2022-10-01 2023-09-30 5914228 dpl-frs:Item4 2022-09-30 5914228 dpl-frs:Item4 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 5914228 dpl-frs:Item5 2022-10-01 2023-09-30 5914228 dpl-frs:Item5 2022-09-30 5914228 dpl-frs:Item5 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 5914228 dpl-frs:Item6 2022-10-01 2023-09-30 5914228 dpl-frs:Item6 2022-09-30 5914228 dpl-frs:Item6 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 5914228 dpl-frs:Item7 2022-10-01 2023-09-30 5914228 dpl-frs:Item7 2022-09-30 5914228 dpl-frs:Item7 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 5914228 dpl-frs:Item8 2022-10-01 2023-09-30 5914228 dpl-frs:Item8 2022-09-30 5914228 dpl-frs:Item8 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 5914228 dpl-frs:Item9 2022-10-01 2023-09-30 5914228 dpl-frs:Item9 2022-09-30 5914228 dpl-frs:Item9 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 5914228 dpl-frs:Item10 2022-10-01 2023-09-30 5914228 dpl-frs:Item10 2022-09-30 5914228 dpl-frs:Item10 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 5914228 dpl-frs:Item11 2022-10-01 2023-09-30 5914228 dpl-frs:Item11 2022-09-30 5914228 dpl-frs:Item11 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 5914228 dpl-frs:Item12 2022-10-01 2023-09-30 5914228 dpl-frs:Item12 2022-09-30 5914228 dpl-frs:Item12 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 5914228 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 5914228 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 5914228 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 5914228 1 2022-10-01 2023-09-30 5914228 frs-countries:EnglandWales 2022-10-01 2023-09-30 5914228 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 5914228 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 5914228 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 5914228 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 5914228 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 5914228 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 5914228 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 5914228 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 5914228 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 5914228 2021-09-30 5914228 2022-09-30 5914228 2021-10-01 2022-09-30 5914228 frs-core:CurrentFinancialInstruments 2022-09-30 5914228 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 5914228 frs-core:Non-currentFinancialInstruments 2022-09-30 5914228 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 5914228 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 5914228 frs-core:CurrentFinancialInstruments 2022-09-30 5914228 frs-core:AfterOneYear 2021-10-01 2022-09-30 5914228 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 5914228 frs-core:BetweenOneFiveYears 2022-09-30 5914228 frs-core:ComputerEquipment 2022-09-30 5914228 frs-core:ComputerEquipment 2021-10-01 2022-09-30 5914228 frs-core:ComputerEquipment 2021-09-30 5914228 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 5914228 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 5914228 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 5914228 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 5914228 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 5914228 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 5914228 frs-core:FurnitureFittings 2022-09-30 5914228 frs-core:FurnitureFittings 2021-10-01 2022-09-30 5914228 frs-core:FurnitureFittings 2021-09-30 5914228 frs-core:NetGoodwill 2022-09-30 5914228 frs-core:NetGoodwill 2021-10-01 2022-09-30 5914228 frs-core:NetGoodwill 2021-09-30 5914228 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 5914228 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 5914228 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 5914228 frs-core:LandBuildings 2022-09-30 5914228 frs-core:LandBuildings 2021-10-01 2022-09-30 5914228 frs-core:LandBuildings 2021-09-30 5914228 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 5914228 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 5914228 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 5914228 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 5914228 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 5914228 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 5914228 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 5914228 frs-core:MoreThanFiveYears 2022-09-30 5914228 frs-core:MotorVehicles 2022-09-30 5914228 frs-core:MotorVehicles 2021-10-01 2022-09-30 5914228 frs-core:MotorVehicles 2021-09-30 5914228 frs-core:OtherResidualIntangibleAssets 2022-09-30 5914228 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 5914228 frs-core:OtherResidualIntangibleAssets 2021-09-30 5914228 frs-core:PlantMachinery 2022-09-30 5914228 frs-core:PlantMachinery 2021-10-01 2022-09-30 5914228 frs-core:PlantMachinery 2021-09-30 5914228 frs-core:Secured 2022-09-30 5914228 frs-core:Unsecured 2022-09-30 5914228 frs-core:WithinOneYear 2021-10-01 2022-09-30 5914228 frs-core:WithinOneYear 2022-09-30 5914228 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 5914228 frs-core:CapitalRedemptionReserve 2021-09-30 5914228 frs-core:CapitalRedemptionReserve 2022-09-30 5914228 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 5914228 frs-core:OtherReservesSubtotal 2021-09-30 5914228 frs-core:OtherReservesSubtotal 2022-09-30 5914228 frs-core:RevaluationReserve 2021-10-01 2022-09-30 5914228 frs-core:RevaluationReserve 2021-09-30 5914228 frs-core:RevaluationReserve 2022-09-30 5914228 frs-core:SharePremium 2021-10-01 2022-09-30 5914228 frs-core:SharePremium 2021-09-30 5914228 frs-core:SharePremium 2022-09-30 5914228 frs-core:ShareCapital 2021-10-01 2022-09-30 5914228 frs-core:ShareCapital 2021-09-30 5914228 frs-core:ShareCapital 2022-09-30 5914228 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 5914228 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 5914228 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 5914228 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 5914228 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 5914228 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 5914228 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 5914228 frs-countries:Europe 2021-10-01 2022-09-30 5914228 frs-countries:NorthAmerica 2021-10-01 2022-09-30 5914228 frs-countries:SouthAmerica 2021-10-01 2022-09-30 5914228 frs-countries:Asia 2021-10-01 2022-09-30 5914228 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 5914228 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 5914228 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 5914228 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 5914228 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 5914228 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 5914228 frs-bus:FullAccounts 2021-10-01 2022-09-30 5914228 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 5914228 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 5914228 frs-bus:FRS102 2021-10-01 2022-09-30 5914228 frs-bus:MediumEntities 2021-10-01 2022-09-30 5914228 frs-bus:SmallEntities 2021-10-01 2022-09-30 5914228 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 5914228 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 5914228 frs-bus:Audited 2021-10-01 2022-09-30 5914228 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 5914228 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 5914228 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 5914228 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 5914228 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 5914228 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 5914228 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 5914228 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 5914228 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 5914228 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 5914228 frs-bus:OrdinaryShareClass1 2021-09-30 5914228 frs-bus:OrdinaryShareClass1 2022-09-30 5914228 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 5914228 frs-bus:OrdinaryShareClass2 2021-09-30 5914228 frs-bus:OrdinaryShareClass2 2022-09-30 5914228 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 5914228 frs-bus:OrdinaryShareClass3 2021-09-30 5914228 frs-bus:OrdinaryShareClass3 2022-09-30 5914228 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 5914228 frs-bus:OrdinaryShareClass4 2021-09-30 5914228 frs-bus:OrdinaryShareClass4 2022-09-30 5914228 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 5914228 frs-bus:OrdinaryShareClass5 2021-09-30 5914228 frs-bus:OrdinaryShareClass5 2022-09-30 5914228 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 5914228 frs-bus:PreferenceShareClass1 2021-09-30 5914228 frs-bus:PreferenceShareClass1 2022-09-30 5914228 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 5914228 frs-bus:PreferenceShareClass2 2021-09-30 5914228 frs-bus:PreferenceShareClass2 2022-09-30 5914228 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 5914228 frs-bus:PreferenceShareClass3 2021-09-30 5914228 frs-bus:PreferenceShareClass3 2022-09-30 5914228 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 5914228 frs-bus:PreferenceShareClass4 2021-09-30 5914228 frs-bus:PreferenceShareClass4 2022-09-30 5914228 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 5914228 frs-bus:PreferenceShareClass5 2021-09-30 5914228 frs-bus:PreferenceShareClass5 2022-09-30 5914228 1 2021-10-01 2022-09-30 5914228 1 2022-09-30 5914228 1 2021-10-01 2022-09-30 5914228 frs-core:LeasedAssets 2021-10-01 2022-09-30 5914228 frs-core:OwnedAssets 2021-10-01 2022-09-30 5914228 frs-core:CurrencyRisk 2021-10-01 2022-09-30 5914228 frs-core:MarketRisk 2021-10-01 2022-09-30 5914228 frs-core:InterestRateRisk 2021-10-01 2022-09-30 5914228 frs-core:DeferredTaxation 2021-10-01 2022-09-30 5914228 frs-core:DeferredTaxation 2021-09-30 5914228 frs-core:DeferredTaxation 2022-09-30 5914228 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 5914228 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 5914228 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 5914228 frs-core:ProvisionsDeferredTax 2022-09-30 5914228 frs-core:OtherDeferredTax 2022-09-30 5914228 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 5914228 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 5914228 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 5914228 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 5914228 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 5914228 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 5914228 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 5914228 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 5914228 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 5914228 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 5914228 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 5914228 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 5914228 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 5914228 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 5914228 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 5914228 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 5914228 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 5914228 frs-core:TaxCreditsDeferredTax 2022-09-30 5914228 frs-core:CostValuation 2021-09-30 5914228 frs-core:AdditionsToInvestments 2022-09-30 5914228 frs-core:DisposalsRepaymentsInvestments 2022-09-30 5914228 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 5914228 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 5914228 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 5914228 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 5914228 frs-core:CostValuation 2022-09-30 5914228 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 5914228 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 5914228 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 5914228 frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:ListedExchangeTraded 2021-09-30 5914228 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 5914228 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 5914228 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 5914228 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 5914228 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5914228 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 5914228 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 5914228 1 2021-10-01 2022-09-30 5914228 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 5914228
Paul K Smith Automobile Engineers Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Ben Elliott Accounting Ltd
51 Field Drive
Shirebrook
Mansfield
Notts
NG20 8BT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 5914228
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 33,800 34,353
33,800 34,353
CURRENT ASSETS
Debtors 6 4,131 1,178
Cash at bank and in hand 147,468 128,373
151,599 129,551
Creditors: Amounts Falling Due Within One Year 7 (48,536 ) (34,588 )
NET CURRENT ASSETS (LIABILITIES) 103,063 94,963
TOTAL ASSETS LESS CURRENT LIABILITIES 136,863 129,316
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (650 ) (538 )
NET ASSETS 136,213 128,778
CAPITAL AND RESERVES
Called up share capital 9 2 2
Other reserves 36,275 36,275
Profit and Loss Account 99,936 92,501
SHAREHOLDERS' FUNDS 136,213 128,778
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 Suzanne Hampshire
Director
7th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Paul K Smith Automobile Engineers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 5914228 . The registered office is 17 Fonton Hall Drive, Sutton in Ashfield, Nottinghamshire, NG17 1LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years on a straight line basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
Manufacturing 3 3
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 33,999
As at 30 September 2023 33,999
Amortisation
As at 1 October 2022 33,999
As at 30 September 2023 33,999
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 35,322 41,668 2,535 6,903 86,428
Additions 2,917 - - 549 3,466
As at 30 September 2023 38,239 41,668 2,535 7,452 89,894
Depreciation
As at 1 October 2022 28,704 16,546 2,104 4,721 52,075
Provided during the period 2,159 1,505 108 247 4,019
As at 30 September 2023 30,863 18,051 2,212 4,968 56,094
Net Book Value
As at 30 September 2023 7,376 23,617 323 2,484 33,800
As at 1 October 2022 6,618 25,122 431 2,182 34,353
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,131 1,178
Net wages 1,000 -
4,131 1,178
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,222 7,534
Corporation tax 10,354 10,938
VAT 6,460 4,616
Pension liabilities 10,000 -
Directors' loan accounts 11,500 11,500
48,536 34,588
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 650 538
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 15,000 13,500
Final dividend paid 20,000 18,500
35,000 32,000
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