Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 11540309 Sam Leeder Paul Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11540309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 11540309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 11540309 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 11540309 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 11540309 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 11540309 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 11540309 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 11540309 2022-08-31 11540309 2023-08-31 11540309 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 2023-08-31 11540309 frs-core:AfterOneYear 2022-09-01 2023-08-31 11540309 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 11540309 frs-core:BetweenOneFiveYears 2023-08-31 11540309 frs-core:ComputerEquipment 2023-08-31 11540309 frs-core:ComputerEquipment 2022-09-01 2023-08-31 11540309 frs-core:ComputerEquipment 2022-08-31 11540309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 11540309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 11540309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 11540309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 11540309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 11540309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 11540309 frs-core:FurnitureFittings 2023-08-31 11540309 frs-core:FurnitureFittings 2022-09-01 2023-08-31 11540309 frs-core:FurnitureFittings 2022-08-31 11540309 frs-core:NetGoodwill 2023-08-31 11540309 frs-core:NetGoodwill 2022-09-01 2023-08-31 11540309 frs-core:NetGoodwill 2022-08-31 11540309 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 11540309 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 11540309 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 11540309 frs-core:LandBuildings 2023-08-31 11540309 frs-core:LandBuildings 2022-09-01 2023-08-31 11540309 frs-core:LandBuildings 2022-08-31 11540309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 11540309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 11540309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 11540309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 11540309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 11540309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 11540309 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 11540309 frs-core:MoreThanFiveYears 2023-08-31 11540309 frs-core:MotorVehicles 2023-08-31 11540309 frs-core:MotorVehicles 2022-09-01 2023-08-31 11540309 frs-core:MotorVehicles 2022-08-31 11540309 frs-core:OtherResidualIntangibleAssets 2023-08-31 11540309 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 11540309 frs-core:OtherResidualIntangibleAssets 2022-08-31 11540309 frs-core:PlantMachinery 2023-08-31 11540309 frs-core:PlantMachinery 2022-09-01 2023-08-31 11540309 frs-core:PlantMachinery 2022-08-31 11540309 frs-core:Secured 2023-08-31 11540309 frs-core:Unsecured 2023-08-31 11540309 frs-core:WithinOneYear 2022-09-01 2023-08-31 11540309 frs-core:WithinOneYear 2023-08-31 11540309 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 11540309 frs-core:CapitalRedemptionReserve 2022-08-31 11540309 frs-core:CapitalRedemptionReserve 2023-08-31 11540309 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 11540309 frs-core:OtherReservesSubtotal 2022-08-31 11540309 frs-core:OtherReservesSubtotal 2023-08-31 11540309 frs-core:RevaluationReserve 2022-09-01 2023-08-31 11540309 frs-core:RevaluationReserve 2022-08-31 11540309 frs-core:RevaluationReserve 2023-08-31 11540309 frs-core:SharePremium 2022-09-01 2023-08-31 11540309 frs-core:SharePremium 2022-08-31 11540309 frs-core:SharePremium 2023-08-31 11540309 frs-core:ShareCapital 2022-09-01 2023-08-31 11540309 frs-core:ShareCapital 2022-08-31 11540309 frs-core:ShareCapital 2023-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 11540309 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 11540309 frs-countries:Europe 2022-09-01 2023-08-31 11540309 frs-countries:NorthAmerica 2022-09-01 2023-08-31 11540309 frs-countries:SouthAmerica 2022-09-01 2023-08-31 11540309 frs-countries:Asia 2022-09-01 2023-08-31 11540309 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 11540309 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 11540309 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 11540309 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 11540309 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 11540309 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 11540309 frs-bus:FullAccounts 2022-09-01 2023-08-31 11540309 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 11540309 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 11540309 frs-bus:FRS102 2022-09-01 2023-08-31 11540309 frs-bus:MediumEntities 2022-09-01 2023-08-31 11540309 frs-bus:SmallEntities 2022-09-01 2023-08-31 11540309 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 11540309 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 11540309 frs-bus:Audited 2022-09-01 2023-08-31 11540309 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 11540309 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 11540309 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11540309 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11540309 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11540309 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11540309 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 11540309 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 11540309 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 11540309 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 11540309 frs-bus:OrdinaryShareClass1 2022-08-31 11540309 frs-bus:OrdinaryShareClass1 2023-08-31 11540309 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 11540309 frs-bus:OrdinaryShareClass2 2022-08-31 11540309 frs-bus:OrdinaryShareClass2 2023-08-31 11540309 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 11540309 frs-bus:OrdinaryShareClass3 2022-08-31 11540309 frs-bus:OrdinaryShareClass3 2023-08-31 11540309 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 11540309 frs-bus:OrdinaryShareClass4 2022-08-31 11540309 frs-bus:OrdinaryShareClass4 2023-08-31 11540309 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 11540309 frs-bus:OrdinaryShareClass5 2022-08-31 11540309 frs-bus:OrdinaryShareClass5 2023-08-31 11540309 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 11540309 frs-bus:PreferenceShareClass1 2022-08-31 11540309 frs-bus:PreferenceShareClass1 2023-08-31 11540309 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 11540309 frs-bus:PreferenceShareClass2 2022-08-31 11540309 frs-bus:PreferenceShareClass2 2023-08-31 11540309 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 11540309 frs-bus:PreferenceShareClass3 2022-08-31 11540309 frs-bus:PreferenceShareClass3 2023-08-31 11540309 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 11540309 frs-bus:PreferenceShareClass4 2022-08-31 11540309 frs-bus:PreferenceShareClass4 2023-08-31 11540309 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 11540309 frs-bus:PreferenceShareClass5 2022-08-31 11540309 frs-bus:PreferenceShareClass5 2023-08-31 11540309 1 2022-09-01 2023-08-31 11540309 1 2023-08-31 11540309 1 2022-09-01 2023-08-31 11540309 frs-core:LeasedAssets 2022-09-01 2023-08-31 11540309 frs-core:OwnedAssets 2022-09-01 2023-08-31 11540309 frs-core:CurrencyRisk 2022-09-01 2023-08-31 11540309 frs-core:MarketRisk 2022-09-01 2023-08-31 11540309 frs-core:InterestRateRisk 2022-09-01 2023-08-31 11540309 frs-core:DeferredTaxation 2022-09-01 2023-08-31 11540309 frs-core:DeferredTaxation 2022-08-31 11540309 frs-core:DeferredTaxation 2023-08-31 11540309 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 11540309 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 11540309 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 11540309 frs-core:ProvisionsDeferredTax 2023-08-31 11540309 frs-core:OtherDeferredTax 2023-08-31 11540309 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 11540309 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 11540309 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 11540309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 11540309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 11540309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 11540309 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 11540309 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 11540309 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 11540309 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 11540309 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 11540309 frs-core:TaxCreditsDeferredTax 2023-08-31 11540309 frs-core:CostValuation 2022-08-31 11540309 frs-core:AdditionsToInvestments 2023-08-31 11540309 frs-core:DisposalsRepaymentsInvestments 2023-08-31 11540309 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 11540309 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 11540309 frs-core:CostValuation 2023-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 11540309 frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 11540309 frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 11540309 dpl-frs:CostSales 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales 2022-08-31 11540309 dpl-frs:CostSales 2023-08-31 11540309 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 11540309 frs-bus:Director1 2022-09-01 2023-08-31 11540309 frs-bus:Director1 2022-08-31 11540309 frs-bus:Director1 2023-08-31 11540309 frs-bus:Director2 2022-09-01 2023-08-31 11540309 frs-bus:Director2 2022-08-31 11540309 frs-bus:Director2 2023-08-31 11540309 1 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 1 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 1 2023-08-31 11540309 2 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 2 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 2 2023-08-31 11540309 3 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 3 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 3 2023-08-31 11540309 4 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 4 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 4 2023-08-31 11540309 5 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 5 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 5 2023-08-31 11540309 6 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 6 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 6 2023-08-31 11540309 7 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 7 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 7 2023-08-31 11540309 8 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 8 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 8 2023-08-31 11540309 9 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 9 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 9 2023-08-31 11540309 10 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 10 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 10 2023-08-31 11540309 11 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 11 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 11 2023-08-31 11540309 12 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 12 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 12 2023-08-31 11540309 13 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 13 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 13 2023-08-31 11540309 14 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 14 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 14 2023-08-31 11540309 15 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 15 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 15 2023-08-31 11540309 16 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 16 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 16 2023-08-31 11540309 17 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 17 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 17 2023-08-31 11540309 18 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 18 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 18 2023-08-31 11540309 19 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 19 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 19 2023-08-31 11540309 20 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments 20 2023-08-31 11540309 frs-core:Non-currentFinancialInstruments 20 2023-08-31 11540309 dpl-frs:Item1 2022-09-01 2023-08-31 11540309 dpl-frs:Item1 2022-08-31 11540309 dpl-frs:Item1 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 11540309 dpl-frs:Item2 2022-09-01 2023-08-31 11540309 dpl-frs:Item2 2022-08-31 11540309 dpl-frs:Item2 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 11540309 dpl-frs:Item3 2022-09-01 2023-08-31 11540309 dpl-frs:Item3 2022-08-31 11540309 dpl-frs:Item3 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 11540309 dpl-frs:Item4 2022-09-01 2023-08-31 11540309 dpl-frs:Item4 2022-08-31 11540309 dpl-frs:Item4 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 11540309 dpl-frs:Item5 2022-09-01 2023-08-31 11540309 dpl-frs:Item5 2022-08-31 11540309 dpl-frs:Item5 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 11540309 dpl-frs:Item6 2022-09-01 2023-08-31 11540309 dpl-frs:Item6 2022-08-31 11540309 dpl-frs:Item6 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 11540309 dpl-frs:Item7 2022-09-01 2023-08-31 11540309 dpl-frs:Item7 2022-08-31 11540309 dpl-frs:Item7 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 11540309 dpl-frs:Item8 2022-09-01 2023-08-31 11540309 dpl-frs:Item8 2022-08-31 11540309 dpl-frs:Item8 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 11540309 dpl-frs:Item9 2022-09-01 2023-08-31 11540309 dpl-frs:Item9 2022-08-31 11540309 dpl-frs:Item9 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 11540309 dpl-frs:Item10 2022-09-01 2023-08-31 11540309 dpl-frs:Item10 2022-08-31 11540309 dpl-frs:Item10 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 11540309 dpl-frs:Item11 2022-09-01 2023-08-31 11540309 dpl-frs:Item11 2022-08-31 11540309 dpl-frs:Item11 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 11540309 dpl-frs:Item12 2022-09-01 2023-08-31 11540309 dpl-frs:Item12 2022-08-31 11540309 dpl-frs:Item12 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 11540309 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 11540309 1 2022-09-01 2023-08-31 11540309 frs-countries:EnglandWales 2022-09-01 2023-08-31 11540309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 11540309 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 11540309 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 11540309 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 11540309 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 11540309 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 11540309 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 11540309 2021-08-31 11540309 2022-08-31 11540309 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 2022-08-31 11540309 frs-core:AfterOneYear 2021-09-01 2022-08-31 11540309 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 11540309 frs-core:BetweenOneFiveYears 2022-08-31 11540309 frs-core:ComputerEquipment 2022-08-31 11540309 frs-core:ComputerEquipment 2021-09-01 2022-08-31 11540309 frs-core:ComputerEquipment 2021-08-31 11540309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 11540309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 11540309 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 11540309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 11540309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 11540309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 11540309 frs-core:FurnitureFittings 2022-08-31 11540309 frs-core:FurnitureFittings 2021-09-01 2022-08-31 11540309 frs-core:FurnitureFittings 2021-08-31 11540309 frs-core:NetGoodwill 2022-08-31 11540309 frs-core:NetGoodwill 2021-09-01 2022-08-31 11540309 frs-core:NetGoodwill 2021-08-31 11540309 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 11540309 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 11540309 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 11540309 frs-core:LandBuildings 2022-08-31 11540309 frs-core:LandBuildings 2021-09-01 2022-08-31 11540309 frs-core:LandBuildings 2021-08-31 11540309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 11540309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 11540309 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 11540309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 11540309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 11540309 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 11540309 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 11540309 frs-core:MoreThanFiveYears 2022-08-31 11540309 frs-core:MotorVehicles 2022-08-31 11540309 frs-core:MotorVehicles 2021-09-01 2022-08-31 11540309 frs-core:MotorVehicles 2021-08-31 11540309 frs-core:OtherResidualIntangibleAssets 2022-08-31 11540309 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 11540309 frs-core:OtherResidualIntangibleAssets 2021-08-31 11540309 frs-core:PlantMachinery 2022-08-31 11540309 frs-core:PlantMachinery 2021-09-01 2022-08-31 11540309 frs-core:PlantMachinery 2021-08-31 11540309 frs-core:Secured 2022-08-31 11540309 frs-core:Unsecured 2022-08-31 11540309 frs-core:WithinOneYear 2021-09-01 2022-08-31 11540309 frs-core:WithinOneYear 2022-08-31 11540309 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 11540309 frs-core:CapitalRedemptionReserve 2021-08-31 11540309 frs-core:CapitalRedemptionReserve 2022-08-31 11540309 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 11540309 frs-core:OtherReservesSubtotal 2021-08-31 11540309 frs-core:OtherReservesSubtotal 2022-08-31 11540309 frs-core:RevaluationReserve 2021-09-01 2022-08-31 11540309 frs-core:RevaluationReserve 2021-08-31 11540309 frs-core:RevaluationReserve 2022-08-31 11540309 frs-core:SharePremium 2021-09-01 2022-08-31 11540309 frs-core:SharePremium 2021-08-31 11540309 frs-core:SharePremium 2022-08-31 11540309 frs-core:ShareCapital 2021-09-01 2022-08-31 11540309 frs-core:ShareCapital 2021-08-31 11540309 frs-core:ShareCapital 2022-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 11540309 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 11540309 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 11540309 frs-countries:Europe 2021-09-01 2022-08-31 11540309 frs-countries:NorthAmerica 2021-09-01 2022-08-31 11540309 frs-countries:SouthAmerica 2021-09-01 2022-08-31 11540309 frs-countries:Asia 2021-09-01 2022-08-31 11540309 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 11540309 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 11540309 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 11540309 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 11540309 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 11540309 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 11540309 frs-bus:FullAccounts 2021-09-01 2022-08-31 11540309 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 11540309 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 11540309 frs-bus:FRS102 2021-09-01 2022-08-31 11540309 frs-bus:MediumEntities 2021-09-01 2022-08-31 11540309 frs-bus:SmallEntities 2021-09-01 2022-08-31 11540309 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 11540309 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 11540309 frs-bus:Audited 2021-09-01 2022-08-31 11540309 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 11540309 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 11540309 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11540309 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11540309 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11540309 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 11540309 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11540309 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11540309 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 11540309 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 11540309 frs-bus:OrdinaryShareClass1 2021-08-31 11540309 frs-bus:OrdinaryShareClass1 2022-08-31 11540309 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 11540309 frs-bus:OrdinaryShareClass2 2021-08-31 11540309 frs-bus:OrdinaryShareClass2 2022-08-31 11540309 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 11540309 frs-bus:OrdinaryShareClass3 2021-08-31 11540309 frs-bus:OrdinaryShareClass3 2022-08-31 11540309 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 11540309 frs-bus:OrdinaryShareClass4 2021-08-31 11540309 frs-bus:OrdinaryShareClass4 2022-08-31 11540309 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 11540309 frs-bus:OrdinaryShareClass5 2021-08-31 11540309 frs-bus:OrdinaryShareClass5 2022-08-31 11540309 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 11540309 frs-bus:PreferenceShareClass1 2021-08-31 11540309 frs-bus:PreferenceShareClass1 2022-08-31 11540309 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 11540309 frs-bus:PreferenceShareClass2 2021-08-31 11540309 frs-bus:PreferenceShareClass2 2022-08-31 11540309 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 11540309 frs-bus:PreferenceShareClass3 2021-08-31 11540309 frs-bus:PreferenceShareClass3 2022-08-31 11540309 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 11540309 frs-bus:PreferenceShareClass4 2021-08-31 11540309 frs-bus:PreferenceShareClass4 2022-08-31 11540309 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 11540309 frs-bus:PreferenceShareClass5 2021-08-31 11540309 frs-bus:PreferenceShareClass5 2022-08-31 11540309 1 2021-09-01 2022-08-31 11540309 1 2022-08-31 11540309 1 2021-09-01 2022-08-31 11540309 frs-core:LeasedAssets 2021-09-01 2022-08-31 11540309 frs-core:OwnedAssets 2021-09-01 2022-08-31 11540309 frs-core:CurrencyRisk 2021-09-01 2022-08-31 11540309 frs-core:MarketRisk 2021-09-01 2022-08-31 11540309 frs-core:InterestRateRisk 2021-09-01 2022-08-31 11540309 frs-core:DeferredTaxation 2021-09-01 2022-08-31 11540309 frs-core:DeferredTaxation 2021-08-31 11540309 frs-core:DeferredTaxation 2022-08-31 11540309 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 11540309 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 11540309 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 11540309 frs-core:ProvisionsDeferredTax 2022-08-31 11540309 frs-core:OtherDeferredTax 2022-08-31 11540309 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 11540309 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 11540309 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 11540309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 11540309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 11540309 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 11540309 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 11540309 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 11540309 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 11540309 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 11540309 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 11540309 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 11540309 frs-core:TaxCreditsDeferredTax 2022-08-31 11540309 frs-core:CostValuation 2021-08-31 11540309 frs-core:AdditionsToInvestments 2022-08-31 11540309 frs-core:DisposalsRepaymentsInvestments 2022-08-31 11540309 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 11540309 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 11540309 frs-core:CostValuation 2022-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 11540309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 11540309 frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:ListedExchangeTraded 2021-08-31 11540309 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 11540309 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 11540309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 11540309 frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:UnlistedNon-exchangeTraded 2021-08-31 11540309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 11540309 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 11540309 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 11540309 dpl-frs:CostSales 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales 2021-08-31 11540309 dpl-frs:CostSales 2022-08-31 11540309 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 11540309 frs-bus:Director1 2021-09-01 2022-08-31 11540309 frs-bus:Director1 2021-08-31 11540309 frs-bus:Director1 2022-08-31 11540309 frs-bus:Director2 2021-09-01 2022-08-31 11540309 frs-bus:Director2 2021-08-31 11540309 frs-bus:Director2 2022-08-31 11540309 1 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 1 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 1 2022-08-31 11540309 2 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 2 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 2 2022-08-31 11540309 3 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 3 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 3 2022-08-31 11540309 4 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 4 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 4 2022-08-31 11540309 5 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 5 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 5 2022-08-31 11540309 6 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 6 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 6 2022-08-31 11540309 7 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 7 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 7 2022-08-31 11540309 8 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 8 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 8 2022-08-31 11540309 9 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 9 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 9 2022-08-31 11540309 10 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 10 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 10 2022-08-31 11540309 11 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 11 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 11 2022-08-31 11540309 12 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 12 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 12 2022-08-31 11540309 13 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 13 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 13 2022-08-31 11540309 14 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 14 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 14 2022-08-31 11540309 15 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 15 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 15 2022-08-31 11540309 16 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 16 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 16 2022-08-31 11540309 17 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 17 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 17 2022-08-31 11540309 18 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 18 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 18 2022-08-31 11540309 19 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 19 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 19 2022-08-31 11540309 20 2021-09-01 2022-08-31 11540309 frs-core:CurrentFinancialInstruments 20 2022-08-31 11540309 frs-core:Non-currentFinancialInstruments 20 2022-08-31 11540309 dpl-frs:Item1 2021-09-01 2022-08-31 11540309 dpl-frs:Item1 2021-08-31 11540309 dpl-frs:Item1 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 11540309 dpl-frs:Item2 2021-09-01 2022-08-31 11540309 dpl-frs:Item2 2021-08-31 11540309 dpl-frs:Item2 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 11540309 dpl-frs:Item3 2021-09-01 2022-08-31 11540309 dpl-frs:Item3 2021-08-31 11540309 dpl-frs:Item3 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 11540309 dpl-frs:Item4 2021-09-01 2022-08-31 11540309 dpl-frs:Item4 2021-08-31 11540309 dpl-frs:Item4 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 11540309 dpl-frs:Item5 2021-09-01 2022-08-31 11540309 dpl-frs:Item5 2021-08-31 11540309 dpl-frs:Item5 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 11540309 dpl-frs:Item6 2021-09-01 2022-08-31 11540309 dpl-frs:Item6 2021-08-31 11540309 dpl-frs:Item6 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 11540309 dpl-frs:Item7 2021-09-01 2022-08-31 11540309 dpl-frs:Item7 2021-08-31 11540309 dpl-frs:Item7 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 11540309 dpl-frs:Item8 2021-09-01 2022-08-31 11540309 dpl-frs:Item8 2021-08-31 11540309 dpl-frs:Item8 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 11540309 dpl-frs:Item9 2021-09-01 2022-08-31 11540309 dpl-frs:Item9 2021-08-31 11540309 dpl-frs:Item9 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 11540309 dpl-frs:Item10 2021-09-01 2022-08-31 11540309 dpl-frs:Item10 2021-08-31 11540309 dpl-frs:Item10 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 11540309 dpl-frs:Item11 2021-09-01 2022-08-31 11540309 dpl-frs:Item11 2021-08-31 11540309 dpl-frs:Item11 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 11540309 dpl-frs:Item12 2021-09-01 2022-08-31 11540309 dpl-frs:Item12 2021-08-31 11540309 dpl-frs:Item12 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 11540309 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 11540309 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 11540309 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 11540309 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 11540309 1 2021-09-01 2022-08-31 11540309 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 11540309
Actus Risk Management Services Ltd
Financial Statements
For The Year Ended 31 August 2023
Gravitate Accounting
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11540309
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,000 15,000
Tangible Assets 5 23,236 17,914
26,236 32,914
CURRENT ASSETS
Debtors 6 121,699 56,211
Cash at bank and in hand 54,727 102,749
176,426 158,960
Creditors: Amounts Falling Due Within One Year 7 (88,674 ) (66,737 )
NET CURRENT ASSETS (LIABILITIES) 87,752 92,223
TOTAL ASSETS LESS CURRENT LIABILITIES 113,988 125,137
Creditors: Amounts Falling Due After More Than One Year 8 (17,876 ) (28,440 )
NET ASSETS 96,112 96,697
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 96,012 96,597
SHAREHOLDERS' FUNDS 96,112 96,697
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Sam Leeder
Director
08/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Actus Risk Management Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11540309 . The registered office is Office 3b, Harry Brearley House, Fox Valley Way, Stocksbridge, Sheffield, South Yorkshire, S36 2AE.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Freehold 20% Straight line
Fixtures & Fittings 20% Striaght Line
Computer Equipment 20% Straight line / 33.33% Straight line
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction,  where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 
Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Page 3
Page 4
2.6. 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.
2.7. 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.
2.8. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company
2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
7 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 60,000
As at 31 August 2023 60,000
Amortisation
As at 1 September 2022 45,000
Provided during the period 12,000
As at 31 August 2023 57,000
Net Book Value
As at 31 August 2023 3,000
As at 1 September 2022 15,000
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 9,193 400 33,631 43,224
Additions 480 - 14,223 14,703
As at 31 August 2023 9,673 400 47,854 57,927
Depreciation
As at 1 September 2022 2,739 67 22,504 25,310
Provided during the period 1,887 80 7,414 9,381
As at 31 August 2023 4,626 147 29,918 34,691
Net Book Value
As at 31 August 2023 5,047 253 17,936 23,236
As at 1 September 2022 6,454 333 11,127 17,914
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Computer Equipment 967 1,740
967 1,740
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 118,095 53,183
Other debtors 3,604 3,028
121,699 56,211
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 564 564
Trade creditors 14,710 6,855
Bank loans and overdrafts 10,000 10,000
Other creditors 63,400 49,318
88,674 66,737

Included with Creditors are Hire Purchase Liabilities which are secured against the assets they relate to.
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 376 940
Bank loans 17,500 27,500
17,876 28,440
Included with Creditors are Hire Purchase Liabilities which are secured against the assets they relate to.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included within Other Debtors are loans to related parties amounting to £24 (2022: £nil). These loans are unsecured, interest free and repayable on demand. 
Page 6