Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 08697093 Mr LORENC CUPI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08697093 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 08697093 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 08697093 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 08697093 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 08697093 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 08697093 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 08697093 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 08697093 2022-09-30 08697093 2023-09-30 08697093 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 2023-09-30 08697093 frs-core:AfterOneYear 2022-10-01 2023-09-30 08697093 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 08697093 frs-core:BetweenOneFiveYears 2023-09-30 08697093 frs-core:ComputerEquipment 2023-09-30 08697093 frs-core:ComputerEquipment 2022-10-01 2023-09-30 08697093 frs-core:ComputerEquipment 2022-09-30 08697093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 08697093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 08697093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 08697093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 08697093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 08697093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 08697093 frs-core:FurnitureFittings 2023-09-30 08697093 frs-core:FurnitureFittings 2022-10-01 2023-09-30 08697093 frs-core:FurnitureFittings 2022-09-30 08697093 frs-core:NetGoodwill 2023-09-30 08697093 frs-core:NetGoodwill 2022-10-01 2023-09-30 08697093 frs-core:NetGoodwill 2022-09-30 08697093 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 08697093 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 08697093 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 08697093 frs-core:LandBuildings 2023-09-30 08697093 frs-core:LandBuildings 2022-10-01 2023-09-30 08697093 frs-core:LandBuildings 2022-09-30 08697093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 08697093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 08697093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 08697093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 08697093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 08697093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 08697093 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 08697093 frs-core:MoreThanFiveYears 2023-09-30 08697093 frs-core:MotorVehicles 2023-09-30 08697093 frs-core:MotorVehicles 2022-10-01 2023-09-30 08697093 frs-core:MotorVehicles 2022-09-30 08697093 frs-core:OtherResidualIntangibleAssets 2023-09-30 08697093 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 08697093 frs-core:OtherResidualIntangibleAssets 2022-09-30 08697093 frs-core:PlantMachinery 2023-09-30 08697093 frs-core:PlantMachinery 2022-10-01 2023-09-30 08697093 frs-core:PlantMachinery 2022-09-30 08697093 frs-core:Secured 2023-09-30 08697093 frs-core:Unsecured 2023-09-30 08697093 frs-core:WithinOneYear 2022-10-01 2023-09-30 08697093 frs-core:WithinOneYear 2023-09-30 08697093 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 08697093 frs-core:CapitalRedemptionReserve 2022-09-30 08697093 frs-core:CapitalRedemptionReserve 2023-09-30 08697093 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 08697093 frs-core:OtherReservesSubtotal 2022-09-30 08697093 frs-core:OtherReservesSubtotal 2023-09-30 08697093 frs-core:RevaluationReserve 2022-10-01 2023-09-30 08697093 frs-core:RevaluationReserve 2022-09-30 08697093 frs-core:RevaluationReserve 2023-09-30 08697093 frs-core:SharePremium 2022-10-01 2023-09-30 08697093 frs-core:SharePremium 2022-09-30 08697093 frs-core:SharePremium 2023-09-30 08697093 frs-core:ShareCapital 2022-10-01 2023-09-30 08697093 frs-core:ShareCapital 2022-09-30 08697093 frs-core:ShareCapital 2023-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 08697093 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 08697093 frs-countries:Europe 2022-10-01 2023-09-30 08697093 frs-countries:NorthAmerica 2022-10-01 2023-09-30 08697093 frs-countries:SouthAmerica 2022-10-01 2023-09-30 08697093 frs-countries:Asia 2022-10-01 2023-09-30 08697093 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 08697093 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 08697093 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08697093 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 08697093 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 08697093 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 08697093 frs-bus:FullAccounts 2022-10-01 2023-09-30 08697093 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 08697093 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 08697093 frs-bus:FRS102 2022-10-01 2023-09-30 08697093 frs-bus:MediumEntities 2022-10-01 2023-09-30 08697093 frs-bus:SmallEntities 2022-10-01 2023-09-30 08697093 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 08697093 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 08697093 frs-bus:Audited 2022-10-01 2023-09-30 08697093 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 08697093 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 08697093 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08697093 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08697093 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08697093 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08697093 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 08697093 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 08697093 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 08697093 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 08697093 frs-bus:OrdinaryShareClass1 2022-09-30 08697093 frs-bus:OrdinaryShareClass1 2023-09-30 08697093 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 08697093 frs-bus:OrdinaryShareClass2 2022-09-30 08697093 frs-bus:OrdinaryShareClass2 2023-09-30 08697093 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 08697093 frs-bus:OrdinaryShareClass3 2022-09-30 08697093 frs-bus:OrdinaryShareClass3 2023-09-30 08697093 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 08697093 frs-bus:OrdinaryShareClass4 2022-09-30 08697093 frs-bus:OrdinaryShareClass4 2023-09-30 08697093 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 08697093 frs-bus:OrdinaryShareClass5 2022-09-30 08697093 frs-bus:OrdinaryShareClass5 2023-09-30 08697093 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 08697093 frs-bus:PreferenceShareClass1 2022-09-30 08697093 frs-bus:PreferenceShareClass1 2023-09-30 08697093 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 08697093 frs-bus:PreferenceShareClass2 2022-09-30 08697093 frs-bus:PreferenceShareClass2 2023-09-30 08697093 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 08697093 frs-bus:PreferenceShareClass3 2022-09-30 08697093 frs-bus:PreferenceShareClass3 2023-09-30 08697093 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 08697093 frs-bus:PreferenceShareClass4 2022-09-30 08697093 frs-bus:PreferenceShareClass4 2023-09-30 08697093 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 08697093 frs-bus:PreferenceShareClass5 2022-09-30 08697093 frs-bus:PreferenceShareClass5 2023-09-30 08697093 1 2022-10-01 2023-09-30 08697093 1 2023-09-30 08697093 1 2022-10-01 2023-09-30 08697093 frs-core:LeasedAssets 2022-10-01 2023-09-30 08697093 frs-core:OwnedAssets 2022-10-01 2023-09-30 08697093 frs-core:CurrencyRisk 2022-10-01 2023-09-30 08697093 frs-core:MarketRisk 2022-10-01 2023-09-30 08697093 frs-core:InterestRateRisk 2022-10-01 2023-09-30 08697093 frs-core:DeferredTaxation 2022-10-01 2023-09-30 08697093 frs-core:DeferredTaxation 2022-09-30 08697093 frs-core:DeferredTaxation 2023-09-30 08697093 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 08697093 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 08697093 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 08697093 frs-core:ProvisionsDeferredTax 2023-09-30 08697093 frs-core:OtherDeferredTax 2023-09-30 08697093 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 08697093 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 08697093 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 08697093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 08697093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 08697093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 08697093 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 08697093 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 08697093 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 08697093 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 08697093 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 08697093 frs-core:TaxCreditsDeferredTax 2023-09-30 08697093 frs-core:CostValuation 2022-09-30 08697093 frs-core:AdditionsToInvestments 2023-09-30 08697093 frs-core:DisposalsRepaymentsInvestments 2023-09-30 08697093 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 08697093 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 08697093 frs-core:CostValuation 2023-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 08697093 frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 08697093 frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08697093 dpl-frs:CostSales 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales 2022-09-30 08697093 dpl-frs:CostSales 2023-09-30 08697093 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 08697093 frs-bus:Director1 2022-10-01 2023-09-30 08697093 frs-bus:Director1 2022-09-30 08697093 frs-bus:Director1 2023-09-30 08697093 1 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 1 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 1 2023-09-30 08697093 2 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 2 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 2 2023-09-30 08697093 3 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 3 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 3 2023-09-30 08697093 4 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 4 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 4 2023-09-30 08697093 5 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 5 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 5 2023-09-30 08697093 6 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 6 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 6 2023-09-30 08697093 7 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 7 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 7 2023-09-30 08697093 8 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 8 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 8 2023-09-30 08697093 9 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 9 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 9 2023-09-30 08697093 10 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 10 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 10 2023-09-30 08697093 11 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 11 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 11 2023-09-30 08697093 12 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 12 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 12 2023-09-30 08697093 13 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 13 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 13 2023-09-30 08697093 14 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 14 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 14 2023-09-30 08697093 15 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 15 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 15 2023-09-30 08697093 16 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 16 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 16 2023-09-30 08697093 17 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 17 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 17 2023-09-30 08697093 18 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 18 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 18 2023-09-30 08697093 19 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 19 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 19 2023-09-30 08697093 20 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments 20 2023-09-30 08697093 frs-core:Non-currentFinancialInstruments 20 2023-09-30 08697093 dpl-frs:Item1 2022-10-01 2023-09-30 08697093 dpl-frs:Item1 2022-09-30 08697093 dpl-frs:Item1 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 08697093 dpl-frs:Item2 2022-10-01 2023-09-30 08697093 dpl-frs:Item2 2022-09-30 08697093 dpl-frs:Item2 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 08697093 dpl-frs:Item3 2022-10-01 2023-09-30 08697093 dpl-frs:Item3 2022-09-30 08697093 dpl-frs:Item3 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 08697093 dpl-frs:Item4 2022-10-01 2023-09-30 08697093 dpl-frs:Item4 2022-09-30 08697093 dpl-frs:Item4 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 08697093 dpl-frs:Item5 2022-10-01 2023-09-30 08697093 dpl-frs:Item5 2022-09-30 08697093 dpl-frs:Item5 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 08697093 dpl-frs:Item6 2022-10-01 2023-09-30 08697093 dpl-frs:Item6 2022-09-30 08697093 dpl-frs:Item6 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 08697093 dpl-frs:Item7 2022-10-01 2023-09-30 08697093 dpl-frs:Item7 2022-09-30 08697093 dpl-frs:Item7 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 08697093 dpl-frs:Item8 2022-10-01 2023-09-30 08697093 dpl-frs:Item8 2022-09-30 08697093 dpl-frs:Item8 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 08697093 dpl-frs:Item9 2022-10-01 2023-09-30 08697093 dpl-frs:Item9 2022-09-30 08697093 dpl-frs:Item9 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 08697093 dpl-frs:Item10 2022-10-01 2023-09-30 08697093 dpl-frs:Item10 2022-09-30 08697093 dpl-frs:Item10 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 08697093 dpl-frs:Item11 2022-10-01 2023-09-30 08697093 dpl-frs:Item11 2022-09-30 08697093 dpl-frs:Item11 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 08697093 dpl-frs:Item12 2022-10-01 2023-09-30 08697093 dpl-frs:Item12 2022-09-30 08697093 dpl-frs:Item12 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 08697093 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 08697093 1 2022-10-01 2023-09-30 08697093 frs-countries:EnglandWales 2022-10-01 2023-09-30 08697093 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 08697093 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 08697093 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 08697093 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 08697093 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 08697093 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 08697093 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 08697093 2021-09-30 08697093 2022-09-30 08697093 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 2022-09-30 08697093 frs-core:AfterOneYear 2021-10-01 2022-09-30 08697093 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 08697093 frs-core:BetweenOneFiveYears 2022-09-30 08697093 frs-core:ComputerEquipment 2022-09-30 08697093 frs-core:ComputerEquipment 2021-10-01 2022-09-30 08697093 frs-core:ComputerEquipment 2021-09-30 08697093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 08697093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 08697093 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 08697093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 08697093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 08697093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 08697093 frs-core:FurnitureFittings 2022-09-30 08697093 frs-core:FurnitureFittings 2021-10-01 2022-09-30 08697093 frs-core:FurnitureFittings 2021-09-30 08697093 frs-core:NetGoodwill 2022-09-30 08697093 frs-core:NetGoodwill 2021-10-01 2022-09-30 08697093 frs-core:NetGoodwill 2021-09-30 08697093 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 08697093 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 08697093 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 08697093 frs-core:LandBuildings 2022-09-30 08697093 frs-core:LandBuildings 2021-10-01 2022-09-30 08697093 frs-core:LandBuildings 2021-09-30 08697093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 08697093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 08697093 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 08697093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 08697093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 08697093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 08697093 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 08697093 frs-core:MoreThanFiveYears 2022-09-30 08697093 frs-core:MotorVehicles 2022-09-30 08697093 frs-core:MotorVehicles 2021-10-01 2022-09-30 08697093 frs-core:MotorVehicles 2021-09-30 08697093 frs-core:OtherResidualIntangibleAssets 2022-09-30 08697093 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 08697093 frs-core:OtherResidualIntangibleAssets 2021-09-30 08697093 frs-core:PlantMachinery 2022-09-30 08697093 frs-core:PlantMachinery 2021-10-01 2022-09-30 08697093 frs-core:PlantMachinery 2021-09-30 08697093 frs-core:Secured 2022-09-30 08697093 frs-core:Unsecured 2022-09-30 08697093 frs-core:WithinOneYear 2021-10-01 2022-09-30 08697093 frs-core:WithinOneYear 2022-09-30 08697093 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 08697093 frs-core:CapitalRedemptionReserve 2021-09-30 08697093 frs-core:CapitalRedemptionReserve 2022-09-30 08697093 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 08697093 frs-core:OtherReservesSubtotal 2021-09-30 08697093 frs-core:OtherReservesSubtotal 2022-09-30 08697093 frs-core:RevaluationReserve 2021-10-01 2022-09-30 08697093 frs-core:RevaluationReserve 2021-09-30 08697093 frs-core:RevaluationReserve 2022-09-30 08697093 frs-core:SharePremium 2021-10-01 2022-09-30 08697093 frs-core:SharePremium 2021-09-30 08697093 frs-core:SharePremium 2022-09-30 08697093 frs-core:ShareCapital 2021-10-01 2022-09-30 08697093 frs-core:ShareCapital 2021-09-30 08697093 frs-core:ShareCapital 2022-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 08697093 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 08697093 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 08697093 frs-countries:Europe 2021-10-01 2022-09-30 08697093 frs-countries:NorthAmerica 2021-10-01 2022-09-30 08697093 frs-countries:SouthAmerica 2021-10-01 2022-09-30 08697093 frs-countries:Asia 2021-10-01 2022-09-30 08697093 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 08697093 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 08697093 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 08697093 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 08697093 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 08697093 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 08697093 frs-bus:FullAccounts 2021-10-01 2022-09-30 08697093 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 08697093 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 08697093 frs-bus:FRS102 2021-10-01 2022-09-30 08697093 frs-bus:MediumEntities 2021-10-01 2022-09-30 08697093 frs-bus:SmallEntities 2021-10-01 2022-09-30 08697093 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 08697093 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 08697093 frs-bus:Audited 2021-10-01 2022-09-30 08697093 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 08697093 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 08697093 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 08697093 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 08697093 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 08697093 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 08697093 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 08697093 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 08697093 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 08697093 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 08697093 frs-bus:OrdinaryShareClass1 2021-09-30 08697093 frs-bus:OrdinaryShareClass1 2022-09-30 08697093 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 08697093 frs-bus:OrdinaryShareClass2 2021-09-30 08697093 frs-bus:OrdinaryShareClass2 2022-09-30 08697093 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 08697093 frs-bus:OrdinaryShareClass3 2021-09-30 08697093 frs-bus:OrdinaryShareClass3 2022-09-30 08697093 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 08697093 frs-bus:OrdinaryShareClass4 2021-09-30 08697093 frs-bus:OrdinaryShareClass4 2022-09-30 08697093 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 08697093 frs-bus:OrdinaryShareClass5 2021-09-30 08697093 frs-bus:OrdinaryShareClass5 2022-09-30 08697093 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 08697093 frs-bus:PreferenceShareClass1 2021-09-30 08697093 frs-bus:PreferenceShareClass1 2022-09-30 08697093 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 08697093 frs-bus:PreferenceShareClass2 2021-09-30 08697093 frs-bus:PreferenceShareClass2 2022-09-30 08697093 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 08697093 frs-bus:PreferenceShareClass3 2021-09-30 08697093 frs-bus:PreferenceShareClass3 2022-09-30 08697093 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 08697093 frs-bus:PreferenceShareClass4 2021-09-30 08697093 frs-bus:PreferenceShareClass4 2022-09-30 08697093 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 08697093 frs-bus:PreferenceShareClass5 2021-09-30 08697093 frs-bus:PreferenceShareClass5 2022-09-30 08697093 1 2021-10-01 2022-09-30 08697093 1 2022-09-30 08697093 1 2021-10-01 2022-09-30 08697093 frs-core:LeasedAssets 2021-10-01 2022-09-30 08697093 frs-core:OwnedAssets 2021-10-01 2022-09-30 08697093 frs-core:CurrencyRisk 2021-10-01 2022-09-30 08697093 frs-core:MarketRisk 2021-10-01 2022-09-30 08697093 frs-core:InterestRateRisk 2021-10-01 2022-09-30 08697093 frs-core:DeferredTaxation 2021-10-01 2022-09-30 08697093 frs-core:DeferredTaxation 2021-09-30 08697093 frs-core:DeferredTaxation 2022-09-30 08697093 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 08697093 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 08697093 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 08697093 frs-core:ProvisionsDeferredTax 2022-09-30 08697093 frs-core:OtherDeferredTax 2022-09-30 08697093 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 08697093 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 08697093 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 08697093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 08697093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 08697093 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 08697093 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 08697093 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 08697093 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 08697093 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 08697093 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 08697093 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 08697093 frs-core:TaxCreditsDeferredTax 2022-09-30 08697093 frs-core:CostValuation 2021-09-30 08697093 frs-core:AdditionsToInvestments 2022-09-30 08697093 frs-core:DisposalsRepaymentsInvestments 2022-09-30 08697093 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 08697093 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 08697093 frs-core:CostValuation 2022-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 08697093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 08697093 frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:ListedExchangeTraded 2021-09-30 08697093 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 08697093 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 08697093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 08697093 frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:UnlistedNon-exchangeTraded 2021-09-30 08697093 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 08697093 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 08697093 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 08697093 dpl-frs:CostSales 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales 2021-09-30 08697093 dpl-frs:CostSales 2022-09-30 08697093 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 08697093 frs-bus:Director1 2021-10-01 2022-09-30 08697093 frs-bus:Director1 2021-09-30 08697093 frs-bus:Director1 2022-09-30 08697093 1 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 1 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 1 2022-09-30 08697093 2 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 2 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 2 2022-09-30 08697093 3 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 3 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 3 2022-09-30 08697093 4 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 4 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 4 2022-09-30 08697093 5 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 5 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 5 2022-09-30 08697093 6 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 6 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 6 2022-09-30 08697093 7 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 7 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 7 2022-09-30 08697093 8 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 8 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 8 2022-09-30 08697093 9 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 9 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 9 2022-09-30 08697093 10 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 10 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 10 2022-09-30 08697093 11 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 11 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 11 2022-09-30 08697093 12 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 12 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 12 2022-09-30 08697093 13 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 13 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 13 2022-09-30 08697093 14 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 14 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 14 2022-09-30 08697093 15 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 15 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 15 2022-09-30 08697093 16 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 16 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 16 2022-09-30 08697093 17 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 17 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 17 2022-09-30 08697093 18 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 18 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 18 2022-09-30 08697093 19 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 19 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 19 2022-09-30 08697093 20 2021-10-01 2022-09-30 08697093 frs-core:CurrentFinancialInstruments 20 2022-09-30 08697093 frs-core:Non-currentFinancialInstruments 20 2022-09-30 08697093 dpl-frs:Item1 2021-10-01 2022-09-30 08697093 dpl-frs:Item1 2021-09-30 08697093 dpl-frs:Item1 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 08697093 dpl-frs:Item2 2021-10-01 2022-09-30 08697093 dpl-frs:Item2 2021-09-30 08697093 dpl-frs:Item2 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 08697093 dpl-frs:Item3 2021-10-01 2022-09-30 08697093 dpl-frs:Item3 2021-09-30 08697093 dpl-frs:Item3 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 08697093 dpl-frs:Item4 2021-10-01 2022-09-30 08697093 dpl-frs:Item4 2021-09-30 08697093 dpl-frs:Item4 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 08697093 dpl-frs:Item5 2021-10-01 2022-09-30 08697093 dpl-frs:Item5 2021-09-30 08697093 dpl-frs:Item5 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 08697093 dpl-frs:Item6 2021-10-01 2022-09-30 08697093 dpl-frs:Item6 2021-09-30 08697093 dpl-frs:Item6 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 08697093 dpl-frs:Item7 2021-10-01 2022-09-30 08697093 dpl-frs:Item7 2021-09-30 08697093 dpl-frs:Item7 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 08697093 dpl-frs:Item8 2021-10-01 2022-09-30 08697093 dpl-frs:Item8 2021-09-30 08697093 dpl-frs:Item8 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 08697093 dpl-frs:Item9 2021-10-01 2022-09-30 08697093 dpl-frs:Item9 2021-09-30 08697093 dpl-frs:Item9 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 08697093 dpl-frs:Item10 2021-10-01 2022-09-30 08697093 dpl-frs:Item10 2021-09-30 08697093 dpl-frs:Item10 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 08697093 dpl-frs:Item11 2021-10-01 2022-09-30 08697093 dpl-frs:Item11 2021-09-30 08697093 dpl-frs:Item11 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 08697093 dpl-frs:Item12 2021-10-01 2022-09-30 08697093 dpl-frs:Item12 2021-09-30 08697093 dpl-frs:Item12 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 08697093 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 08697093 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 08697093 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 08697093 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 08697093 1 2021-10-01 2022-09-30 08697093 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08697093
LORENC CUPI LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2023
Garveys Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08697093
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 951 575
951 575
CURRENT ASSETS
Debtors 5 18,628 13,103
Cash at bank and in hand 76,542 63,008
95,170 76,111
Creditors: Amounts Falling Due Within One Year 6 (64,219 ) (47,884 )
NET CURRENT ASSETS (LIABILITIES) 30,951 28,227
TOTAL ASSETS LESS CURRENT LIABILITIES 31,902 28,802
NET ASSETS 31,902 28,802
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 31,802 28,702
SHAREHOLDERS' FUNDS 31,902 28,802
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr LORENC CUPI
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LORENC CUPI LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08697093 . The registered office is 84 HIGH STREET, HARLESDEN, LONDON, NW10 4SJ.
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. 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:
Freehold 0%
Leasehold 0%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. 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.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 23,995
Additions 694
As at 30 September 2023 24,689
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 October 2022 23,420
Provided during the period 318
As at 30 September 2023 23,738
Net Book Value
As at 30 September 2023 951
As at 1 October 2022 575
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,628 13,103
18,628 13,103
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 5,295 7,084
Other creditors 1,312 1,244
Director's loan account 57,612 39,556
64,219 47,884
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4