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 10727757 Miss Sarah Wadley Mr Timothy Botfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10727757 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10727757 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 10727757 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 10727757 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 10727757 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 10727757 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 10727757 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 10727757 2022-09-30 10727757 2023-09-30 10727757 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 2023-09-30 10727757 frs-core:AfterOneYear 2022-10-01 2023-09-30 10727757 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 10727757 frs-core:BetweenOneFiveYears 2023-09-30 10727757 frs-core:ComputerEquipment 2023-09-30 10727757 frs-core:ComputerEquipment 2022-10-01 2023-09-30 10727757 frs-core:ComputerEquipment 2022-09-30 10727757 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 10727757 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 10727757 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10727757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 10727757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 10727757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10727757 frs-core:FurnitureFittings 2023-09-30 10727757 frs-core:FurnitureFittings 2022-10-01 2023-09-30 10727757 frs-core:FurnitureFittings 2022-09-30 10727757 frs-core:NetGoodwill 2023-09-30 10727757 frs-core:NetGoodwill 2022-10-01 2023-09-30 10727757 frs-core:NetGoodwill 2022-09-30 10727757 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 10727757 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 10727757 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10727757 frs-core:LandBuildings 2023-09-30 10727757 frs-core:LandBuildings 2022-10-01 2023-09-30 10727757 frs-core:LandBuildings 2022-09-30 10727757 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 10727757 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 10727757 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10727757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 10727757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10727757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10727757 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 10727757 frs-core:MoreThanFiveYears 2023-09-30 10727757 frs-core:MotorVehicles 2023-09-30 10727757 frs-core:MotorVehicles 2022-10-01 2023-09-30 10727757 frs-core:MotorVehicles 2022-09-30 10727757 frs-core:OtherResidualIntangibleAssets 2023-09-30 10727757 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 10727757 frs-core:OtherResidualIntangibleAssets 2022-09-30 10727757 frs-core:PlantMachinery 2023-09-30 10727757 frs-core:PlantMachinery 2022-10-01 2023-09-30 10727757 frs-core:PlantMachinery 2022-09-30 10727757 frs-core:Secured 2023-09-30 10727757 frs-core:Unsecured 2023-09-30 10727757 frs-core:WithinOneYear 2022-10-01 2023-09-30 10727757 frs-core:WithinOneYear 2023-09-30 10727757 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 10727757 frs-core:CapitalRedemptionReserve 2022-09-30 10727757 frs-core:CapitalRedemptionReserve 2023-09-30 10727757 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 10727757 frs-core:OtherReservesSubtotal 2022-09-30 10727757 frs-core:OtherReservesSubtotal 2023-09-30 10727757 frs-core:RevaluationReserve 2022-10-01 2023-09-30 10727757 frs-core:RevaluationReserve 2022-09-30 10727757 frs-core:RevaluationReserve 2023-09-30 10727757 frs-core:SharePremium 2022-10-01 2023-09-30 10727757 frs-core:SharePremium 2022-09-30 10727757 frs-core:SharePremium 2023-09-30 10727757 frs-core:ShareCapital 2022-10-01 2023-09-30 10727757 frs-core:ShareCapital 2022-09-30 10727757 frs-core:ShareCapital 2023-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 10727757 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 10727757 frs-countries:Europe 2022-10-01 2023-09-30 10727757 frs-countries:NorthAmerica 2022-10-01 2023-09-30 10727757 frs-countries:SouthAmerica 2022-10-01 2023-09-30 10727757 frs-countries:Asia 2022-10-01 2023-09-30 10727757 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 10727757 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 10727757 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 10727757 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 10727757 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 10727757 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 10727757 frs-bus:FullAccounts 2022-10-01 2023-09-30 10727757 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 10727757 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 10727757 frs-bus:FRS102 2022-10-01 2023-09-30 10727757 frs-bus:MediumEntities 2022-10-01 2023-09-30 10727757 frs-bus:SmallEntities 2022-10-01 2023-09-30 10727757 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 10727757 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 10727757 frs-bus:Audited 2022-10-01 2023-09-30 10727757 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10727757 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 10727757 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10727757 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10727757 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10727757 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10727757 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10727757 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10727757 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10727757 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 10727757 frs-bus:OrdinaryShareClass1 2022-09-30 10727757 frs-bus:OrdinaryShareClass1 2023-09-30 10727757 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 10727757 frs-bus:OrdinaryShareClass2 2022-09-30 10727757 frs-bus:OrdinaryShareClass2 2023-09-30 10727757 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 10727757 frs-bus:OrdinaryShareClass3 2022-09-30 10727757 frs-bus:OrdinaryShareClass3 2023-09-30 10727757 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 10727757 frs-bus:OrdinaryShareClass4 2022-09-30 10727757 frs-bus:OrdinaryShareClass4 2023-09-30 10727757 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 10727757 frs-bus:OrdinaryShareClass5 2022-09-30 10727757 frs-bus:OrdinaryShareClass5 2023-09-30 10727757 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 10727757 frs-bus:PreferenceShareClass1 2022-09-30 10727757 frs-bus:PreferenceShareClass1 2023-09-30 10727757 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 10727757 frs-bus:PreferenceShareClass2 2022-09-30 10727757 frs-bus:PreferenceShareClass2 2023-09-30 10727757 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 10727757 frs-bus:PreferenceShareClass3 2022-09-30 10727757 frs-bus:PreferenceShareClass3 2023-09-30 10727757 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 10727757 frs-bus:PreferenceShareClass4 2022-09-30 10727757 frs-bus:PreferenceShareClass4 2023-09-30 10727757 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 10727757 frs-bus:PreferenceShareClass5 2022-09-30 10727757 frs-bus:PreferenceShareClass5 2023-09-30 10727757 1 2022-10-01 2023-09-30 10727757 1 2023-09-30 10727757 1 2022-10-01 2023-09-30 10727757 frs-core:LeasedAssets 2022-10-01 2023-09-30 10727757 frs-core:OwnedAssets 2022-10-01 2023-09-30 10727757 frs-core:CurrencyRisk 2022-10-01 2023-09-30 10727757 frs-core:MarketRisk 2022-10-01 2023-09-30 10727757 frs-core:InterestRateRisk 2022-10-01 2023-09-30 10727757 frs-core:DeferredTaxation 2022-10-01 2023-09-30 10727757 frs-core:DeferredTaxation 2022-09-30 10727757 frs-core:DeferredTaxation 2023-09-30 10727757 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 10727757 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10727757 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 10727757 frs-core:ProvisionsDeferredTax 2023-09-30 10727757 frs-core:OtherDeferredTax 2023-09-30 10727757 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 10727757 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 10727757 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 10727757 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 10727757 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10727757 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 10727757 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 10727757 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 10727757 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 10727757 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 10727757 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 10727757 frs-core:TaxCreditsDeferredTax 2023-09-30 10727757 frs-core:CostValuation 2022-09-30 10727757 frs-core:AdditionsToInvestments 2023-09-30 10727757 frs-core:DisposalsRepaymentsInvestments 2023-09-30 10727757 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 10727757 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 10727757 frs-core:CostValuation 2023-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 10727757 frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10727757 frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10727757 dpl-frs:CostSales 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales 2022-09-30 10727757 dpl-frs:CostSales 2023-09-30 10727757 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 10727757 frs-bus:Director1 2022-10-01 2023-09-30 10727757 frs-bus:Director1 2022-09-30 10727757 frs-bus:Director1 2023-09-30 10727757 frs-bus:Director2 2022-10-01 2023-09-30 10727757 frs-bus:Director2 2022-09-30 10727757 frs-bus:Director2 2023-09-30 10727757 1 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 1 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 1 2023-09-30 10727757 2 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 2 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 2 2023-09-30 10727757 3 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 3 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 3 2023-09-30 10727757 4 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 4 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 4 2023-09-30 10727757 5 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 5 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 5 2023-09-30 10727757 6 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 6 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 6 2023-09-30 10727757 7 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 7 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 7 2023-09-30 10727757 8 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 8 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 8 2023-09-30 10727757 9 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 9 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 9 2023-09-30 10727757 10 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 10 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 10 2023-09-30 10727757 11 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 11 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 11 2023-09-30 10727757 12 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 12 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 12 2023-09-30 10727757 13 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 13 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 13 2023-09-30 10727757 14 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 14 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 14 2023-09-30 10727757 15 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 15 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 15 2023-09-30 10727757 16 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 16 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 16 2023-09-30 10727757 17 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 17 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 17 2023-09-30 10727757 18 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 18 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 18 2023-09-30 10727757 19 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 19 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 19 2023-09-30 10727757 20 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments 20 2023-09-30 10727757 frs-core:Non-currentFinancialInstruments 20 2023-09-30 10727757 dpl-frs:Item1 2022-10-01 2023-09-30 10727757 dpl-frs:Item1 2022-09-30 10727757 dpl-frs:Item1 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 10727757 dpl-frs:Item2 2022-10-01 2023-09-30 10727757 dpl-frs:Item2 2022-09-30 10727757 dpl-frs:Item2 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 10727757 dpl-frs:Item3 2022-10-01 2023-09-30 10727757 dpl-frs:Item3 2022-09-30 10727757 dpl-frs:Item3 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 10727757 dpl-frs:Item4 2022-10-01 2023-09-30 10727757 dpl-frs:Item4 2022-09-30 10727757 dpl-frs:Item4 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 10727757 dpl-frs:Item5 2022-10-01 2023-09-30 10727757 dpl-frs:Item5 2022-09-30 10727757 dpl-frs:Item5 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 10727757 dpl-frs:Item6 2022-10-01 2023-09-30 10727757 dpl-frs:Item6 2022-09-30 10727757 dpl-frs:Item6 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 10727757 dpl-frs:Item7 2022-10-01 2023-09-30 10727757 dpl-frs:Item7 2022-09-30 10727757 dpl-frs:Item7 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 10727757 dpl-frs:Item8 2022-10-01 2023-09-30 10727757 dpl-frs:Item8 2022-09-30 10727757 dpl-frs:Item8 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 10727757 dpl-frs:Item9 2022-10-01 2023-09-30 10727757 dpl-frs:Item9 2022-09-30 10727757 dpl-frs:Item9 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 10727757 dpl-frs:Item10 2022-10-01 2023-09-30 10727757 dpl-frs:Item10 2022-09-30 10727757 dpl-frs:Item10 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 10727757 dpl-frs:Item11 2022-10-01 2023-09-30 10727757 dpl-frs:Item11 2022-09-30 10727757 dpl-frs:Item11 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 10727757 dpl-frs:Item12 2022-10-01 2023-09-30 10727757 dpl-frs:Item12 2022-09-30 10727757 dpl-frs:Item12 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 10727757 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 10727757 1 2022-10-01 2023-09-30 10727757 frs-countries:EnglandWales 2022-10-01 2023-09-30 10727757 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 10727757 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 10727757 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 10727757 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 10727757 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 10727757 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 10727757 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 10727757 2021-09-30 10727757 2022-09-30 10727757 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 2022-09-30 10727757 frs-core:AfterOneYear 2021-10-01 2022-09-30 10727757 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 10727757 frs-core:BetweenOneFiveYears 2022-09-30 10727757 frs-core:ComputerEquipment 2022-09-30 10727757 frs-core:ComputerEquipment 2021-10-01 2022-09-30 10727757 frs-core:ComputerEquipment 2021-09-30 10727757 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10727757 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 10727757 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 10727757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10727757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 10727757 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 10727757 frs-core:FurnitureFittings 2022-09-30 10727757 frs-core:FurnitureFittings 2021-10-01 2022-09-30 10727757 frs-core:FurnitureFittings 2021-09-30 10727757 frs-core:NetGoodwill 2022-09-30 10727757 frs-core:NetGoodwill 2021-10-01 2022-09-30 10727757 frs-core:NetGoodwill 2021-09-30 10727757 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10727757 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 10727757 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 10727757 frs-core:LandBuildings 2022-09-30 10727757 frs-core:LandBuildings 2021-10-01 2022-09-30 10727757 frs-core:LandBuildings 2021-09-30 10727757 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10727757 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 10727757 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 10727757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10727757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 10727757 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 10727757 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 10727757 frs-core:MoreThanFiveYears 2022-09-30 10727757 frs-core:MotorVehicles 2022-09-30 10727757 frs-core:MotorVehicles 2021-10-01 2022-09-30 10727757 frs-core:MotorVehicles 2021-09-30 10727757 frs-core:OtherResidualIntangibleAssets 2022-09-30 10727757 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 10727757 frs-core:OtherResidualIntangibleAssets 2021-09-30 10727757 frs-core:PlantMachinery 2022-09-30 10727757 frs-core:PlantMachinery 2021-10-01 2022-09-30 10727757 frs-core:PlantMachinery 2021-09-30 10727757 frs-core:Secured 2022-09-30 10727757 frs-core:Unsecured 2022-09-30 10727757 frs-core:WithinOneYear 2021-10-01 2022-09-30 10727757 frs-core:WithinOneYear 2022-09-30 10727757 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 10727757 frs-core:CapitalRedemptionReserve 2021-09-30 10727757 frs-core:CapitalRedemptionReserve 2022-09-30 10727757 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 10727757 frs-core:OtherReservesSubtotal 2021-09-30 10727757 frs-core:OtherReservesSubtotal 2022-09-30 10727757 frs-core:RevaluationReserve 2021-10-01 2022-09-30 10727757 frs-core:RevaluationReserve 2021-09-30 10727757 frs-core:RevaluationReserve 2022-09-30 10727757 frs-core:SharePremium 2021-10-01 2022-09-30 10727757 frs-core:SharePremium 2021-09-30 10727757 frs-core:SharePremium 2022-09-30 10727757 frs-core:ShareCapital 2021-10-01 2022-09-30 10727757 frs-core:ShareCapital 2021-09-30 10727757 frs-core:ShareCapital 2022-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10727757 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 10727757 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 10727757 frs-countries:Europe 2021-10-01 2022-09-30 10727757 frs-countries:NorthAmerica 2021-10-01 2022-09-30 10727757 frs-countries:SouthAmerica 2021-10-01 2022-09-30 10727757 frs-countries:Asia 2021-10-01 2022-09-30 10727757 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 10727757 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 10727757 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 10727757 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 10727757 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 10727757 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 10727757 frs-bus:FullAccounts 2021-10-01 2022-09-30 10727757 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 10727757 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 10727757 frs-bus:FRS102 2021-10-01 2022-09-30 10727757 frs-bus:MediumEntities 2021-10-01 2022-09-30 10727757 frs-bus:SmallEntities 2021-10-01 2022-09-30 10727757 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 10727757 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 10727757 frs-bus:Audited 2021-10-01 2022-09-30 10727757 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 10727757 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 10727757 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10727757 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10727757 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10727757 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10727757 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10727757 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10727757 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10727757 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 10727757 frs-bus:OrdinaryShareClass1 2021-09-30 10727757 frs-bus:OrdinaryShareClass1 2022-09-30 10727757 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 10727757 frs-bus:OrdinaryShareClass2 2021-09-30 10727757 frs-bus:OrdinaryShareClass2 2022-09-30 10727757 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 10727757 frs-bus:OrdinaryShareClass3 2021-09-30 10727757 frs-bus:OrdinaryShareClass3 2022-09-30 10727757 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 10727757 frs-bus:OrdinaryShareClass4 2021-09-30 10727757 frs-bus:OrdinaryShareClass4 2022-09-30 10727757 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 10727757 frs-bus:OrdinaryShareClass5 2021-09-30 10727757 frs-bus:OrdinaryShareClass5 2022-09-30 10727757 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 10727757 frs-bus:PreferenceShareClass1 2021-09-30 10727757 frs-bus:PreferenceShareClass1 2022-09-30 10727757 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 10727757 frs-bus:PreferenceShareClass2 2021-09-30 10727757 frs-bus:PreferenceShareClass2 2022-09-30 10727757 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 10727757 frs-bus:PreferenceShareClass3 2021-09-30 10727757 frs-bus:PreferenceShareClass3 2022-09-30 10727757 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 10727757 frs-bus:PreferenceShareClass4 2021-09-30 10727757 frs-bus:PreferenceShareClass4 2022-09-30 10727757 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 10727757 frs-bus:PreferenceShareClass5 2021-09-30 10727757 frs-bus:PreferenceShareClass5 2022-09-30 10727757 1 2021-10-01 2022-09-30 10727757 1 2022-09-30 10727757 1 2021-10-01 2022-09-30 10727757 frs-core:LeasedAssets 2021-10-01 2022-09-30 10727757 frs-core:OwnedAssets 2021-10-01 2022-09-30 10727757 frs-core:CurrencyRisk 2021-10-01 2022-09-30 10727757 frs-core:MarketRisk 2021-10-01 2022-09-30 10727757 frs-core:InterestRateRisk 2021-10-01 2022-09-30 10727757 frs-core:DeferredTaxation 2021-10-01 2022-09-30 10727757 frs-core:DeferredTaxation 2021-09-30 10727757 frs-core:DeferredTaxation 2022-09-30 10727757 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 10727757 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10727757 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10727757 frs-core:ProvisionsDeferredTax 2022-09-30 10727757 frs-core:OtherDeferredTax 2022-09-30 10727757 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 10727757 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 10727757 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 10727757 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 10727757 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 10727757 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 10727757 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 10727757 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 10727757 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 10727757 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 10727757 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 10727757 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 10727757 frs-core:TaxCreditsDeferredTax 2022-09-30 10727757 frs-core:CostValuation 2021-09-30 10727757 frs-core:AdditionsToInvestments 2022-09-30 10727757 frs-core:DisposalsRepaymentsInvestments 2022-09-30 10727757 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 10727757 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 10727757 frs-core:CostValuation 2022-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 10727757 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10727757 frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:ListedExchangeTraded 2021-09-30 10727757 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 10727757 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10727757 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10727757 frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:UnlistedNon-exchangeTraded 2021-09-30 10727757 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 10727757 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 10727757 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10727757 dpl-frs:CostSales 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales 2021-09-30 10727757 dpl-frs:CostSales 2022-09-30 10727757 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 10727757 frs-bus:Director1 2021-10-01 2022-09-30 10727757 frs-bus:Director1 2021-09-30 10727757 frs-bus:Director1 2022-09-30 10727757 frs-bus:Director2 2021-10-01 2022-09-30 10727757 frs-bus:Director2 2021-09-30 10727757 frs-bus:Director2 2022-09-30 10727757 1 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 1 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 1 2022-09-30 10727757 2 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 2 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 2 2022-09-30 10727757 3 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 3 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 3 2022-09-30 10727757 4 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 4 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 4 2022-09-30 10727757 5 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 5 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 5 2022-09-30 10727757 6 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 6 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 6 2022-09-30 10727757 7 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 7 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 7 2022-09-30 10727757 8 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 8 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 8 2022-09-30 10727757 9 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 9 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 9 2022-09-30 10727757 10 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 10 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 10 2022-09-30 10727757 11 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 11 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 11 2022-09-30 10727757 12 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 12 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 12 2022-09-30 10727757 13 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 13 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 13 2022-09-30 10727757 14 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 14 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 14 2022-09-30 10727757 15 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 15 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 15 2022-09-30 10727757 16 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 16 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 16 2022-09-30 10727757 17 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 17 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 17 2022-09-30 10727757 18 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 18 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 18 2022-09-30 10727757 19 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 19 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 19 2022-09-30 10727757 20 2021-10-01 2022-09-30 10727757 frs-core:CurrentFinancialInstruments 20 2022-09-30 10727757 frs-core:Non-currentFinancialInstruments 20 2022-09-30 10727757 dpl-frs:Item1 2021-10-01 2022-09-30 10727757 dpl-frs:Item1 2021-09-30 10727757 dpl-frs:Item1 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 10727757 dpl-frs:Item2 2021-10-01 2022-09-30 10727757 dpl-frs:Item2 2021-09-30 10727757 dpl-frs:Item2 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 10727757 dpl-frs:Item3 2021-10-01 2022-09-30 10727757 dpl-frs:Item3 2021-09-30 10727757 dpl-frs:Item3 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 10727757 dpl-frs:Item4 2021-10-01 2022-09-30 10727757 dpl-frs:Item4 2021-09-30 10727757 dpl-frs:Item4 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 10727757 dpl-frs:Item5 2021-10-01 2022-09-30 10727757 dpl-frs:Item5 2021-09-30 10727757 dpl-frs:Item5 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 10727757 dpl-frs:Item6 2021-10-01 2022-09-30 10727757 dpl-frs:Item6 2021-09-30 10727757 dpl-frs:Item6 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 10727757 dpl-frs:Item7 2021-10-01 2022-09-30 10727757 dpl-frs:Item7 2021-09-30 10727757 dpl-frs:Item7 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 10727757 dpl-frs:Item8 2021-10-01 2022-09-30 10727757 dpl-frs:Item8 2021-09-30 10727757 dpl-frs:Item8 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 10727757 dpl-frs:Item9 2021-10-01 2022-09-30 10727757 dpl-frs:Item9 2021-09-30 10727757 dpl-frs:Item9 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 10727757 dpl-frs:Item10 2021-10-01 2022-09-30 10727757 dpl-frs:Item10 2021-09-30 10727757 dpl-frs:Item10 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 10727757 dpl-frs:Item11 2021-10-01 2022-09-30 10727757 dpl-frs:Item11 2021-09-30 10727757 dpl-frs:Item11 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 10727757 dpl-frs:Item12 2021-10-01 2022-09-30 10727757 dpl-frs:Item12 2021-09-30 10727757 dpl-frs:Item12 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 10727757 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 10727757 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10727757 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 10727757 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 10727757 1 2021-10-01 2022-09-30 10727757 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 10727757
Structural Design Studio Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
EOACC Ltd
Collingham House
10-12 Gladstone Road
London
SW19 1QT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10727757
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,758 10,950
8,758 10,950
CURRENT ASSETS
Debtors 5 153,654 160,771
Cash at bank and in hand 231,872 232,493
385,526 393,264
Creditors: Amounts Falling Due Within One Year 6 (102,621 ) (94,391 )
NET CURRENT ASSETS (LIABILITIES) 282,905 298,873
TOTAL ASSETS LESS CURRENT LIABILITIES 291,663 309,823
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,892 ) (2,080 )
NET ASSETS 289,771 307,743
CAPITAL AND RESERVES
Called up share capital 7 300 300
Profit and Loss Account 289,471 307,443
SHAREHOLDERS' FUNDS 289,771 307,743
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
Mr Timothy Botfield
Director
08/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Structural Design Studio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10727757 . The registered office is Studio 3, Three Eastfields Avenue, London, SW18 1GN.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 3 - 4 years
Computer Equipment 3 - 4 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 9)
8 9
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 7,187 14,224 21,411
Additions - 1,463 1,463
As at 30 September 2023 7,187 15,687 22,874
Depreciation
As at 1 October 2022 2,416 8,045 10,461
Provided during the period 1,714 1,941 3,655
As at 30 September 2023 4,130 9,986 14,116
Net Book Value
As at 30 September 2023 3,057 5,701 8,758
As at 1 October 2022 4,771 6,179 10,950
5. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 102,676 113,060
Prepayments and accrued income 38,085 37,961
Other debtors 9,750 9,750
Directors' loan accounts 3,143 -
153,654 160,771
6. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Corporation tax 35,509 36,246
Other taxes and social security 64,048 54,176
Other creditors 672 1,022
Accruals and deferred income 2,392 2,947
102,621 94,391
7. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 300 300
Page 4
Page 5
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
as restated
£ £
Not later than one year 8,750 34,375
Later than one year and not later than five years - 7,955
8,750 42,330
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Miss Sarah Wadley - 2,095 - - 2,095
Mr Timothy Botfield - 1,048 - - 1,048
Loans to directors are repayable on demand, and subject to interest at the prescribed HMRC beneficial loan interest rates.
Dividends paid to directors
2023 2022
£ £
Miss Sarah Wadley 71,200 71,200
Mr Timothy Botfield 71,200 71,200
10. Transition to FRS 102
The comparative information has been restated to reflect the adoption of FRS102. The effect of this change in accounting policy is as follows:
- a £1,664 increase in deferred tax provision at 1 October 2021 with a corresponding decrease in the profit and loss reserves at that date; and
- an increase in the tax liability for the year ended 30 September 2022 of £417.
The net impact on reserves brought forward at 1 October 2022 is a reduction of £2,080.
Page 5