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 04388978 Mr Paul O'Neill Mr Colin Coles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04388978 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 04388978 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 04388978 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 04388978 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 04388978 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 04388978 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 04388978 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 04388978 2022-08-31 04388978 2023-08-31 04388978 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 2023-08-31 04388978 frs-core:AfterOneYear 2022-09-01 2023-08-31 04388978 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 04388978 frs-core:BetweenOneFiveYears 2023-08-31 04388978 frs-core:ComputerEquipment 2023-08-31 04388978 frs-core:ComputerEquipment 2022-09-01 2023-08-31 04388978 frs-core:ComputerEquipment 2022-08-31 04388978 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 04388978 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 04388978 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 04388978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 04388978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 04388978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 04388978 frs-core:FurnitureFittings 2023-08-31 04388978 frs-core:FurnitureFittings 2022-09-01 2023-08-31 04388978 frs-core:FurnitureFittings 2022-08-31 04388978 frs-core:NetGoodwill 2023-08-31 04388978 frs-core:NetGoodwill 2022-09-01 2023-08-31 04388978 frs-core:NetGoodwill 2022-08-31 04388978 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 04388978 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 04388978 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 04388978 frs-core:LandBuildings 2023-08-31 04388978 frs-core:LandBuildings 2022-09-01 2023-08-31 04388978 frs-core:LandBuildings 2022-08-31 04388978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 04388978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 04388978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 04388978 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 04388978 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 04388978 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 04388978 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 04388978 frs-core:MoreThanFiveYears 2023-08-31 04388978 frs-core:MotorVehicles 2023-08-31 04388978 frs-core:MotorVehicles 2022-09-01 2023-08-31 04388978 frs-core:MotorVehicles 2022-08-31 04388978 frs-core:OtherResidualIntangibleAssets 2023-08-31 04388978 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 04388978 frs-core:OtherResidualIntangibleAssets 2022-08-31 04388978 frs-core:PlantMachinery 2023-08-31 04388978 frs-core:PlantMachinery 2022-09-01 2023-08-31 04388978 frs-core:PlantMachinery 2022-08-31 04388978 frs-core:Secured 2023-08-31 04388978 frs-core:Unsecured 2023-08-31 04388978 frs-core:WithinOneYear 2022-09-01 2023-08-31 04388978 frs-core:WithinOneYear 2023-08-31 04388978 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 04388978 frs-core:CapitalRedemptionReserve 2022-08-31 04388978 frs-core:CapitalRedemptionReserve 2023-08-31 04388978 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 04388978 frs-core:OtherReservesSubtotal 2022-08-31 04388978 frs-core:OtherReservesSubtotal 2023-08-31 04388978 frs-core:RevaluationReserve 2022-09-01 2023-08-31 04388978 frs-core:RevaluationReserve 2022-08-31 04388978 frs-core:RevaluationReserve 2023-08-31 04388978 frs-core:SharePremium 2022-09-01 2023-08-31 04388978 frs-core:SharePremium 2022-08-31 04388978 frs-core:SharePremium 2023-08-31 04388978 frs-core:ShareCapital 2022-09-01 2023-08-31 04388978 frs-core:ShareCapital 2022-08-31 04388978 frs-core:ShareCapital 2023-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 04388978 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 04388978 frs-countries:Europe 2022-09-01 2023-08-31 04388978 frs-countries:NorthAmerica 2022-09-01 2023-08-31 04388978 frs-countries:SouthAmerica 2022-09-01 2023-08-31 04388978 frs-countries:Asia 2022-09-01 2023-08-31 04388978 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 04388978 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 04388978 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 04388978 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 04388978 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 04388978 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 04388978 frs-bus:FullAccounts 2022-09-01 2023-08-31 04388978 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 04388978 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 04388978 frs-bus:FRS102 2022-09-01 2023-08-31 04388978 frs-bus:MediumEntities 2022-09-01 2023-08-31 04388978 frs-bus:SmallEntities 2022-09-01 2023-08-31 04388978 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 04388978 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 04388978 frs-bus:Audited 2022-09-01 2023-08-31 04388978 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 04388978 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 04388978 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04388978 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04388978 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04388978 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04388978 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 04388978 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 04388978 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 04388978 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 04388978 frs-bus:OrdinaryShareClass1 2022-08-31 04388978 frs-bus:OrdinaryShareClass1 2023-08-31 04388978 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 04388978 frs-bus:OrdinaryShareClass2 2022-08-31 04388978 frs-bus:OrdinaryShareClass2 2023-08-31 04388978 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 04388978 frs-bus:OrdinaryShareClass3 2022-08-31 04388978 frs-bus:OrdinaryShareClass3 2023-08-31 04388978 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 04388978 frs-bus:OrdinaryShareClass4 2022-08-31 04388978 frs-bus:OrdinaryShareClass4 2023-08-31 04388978 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 04388978 frs-bus:OrdinaryShareClass5 2022-08-31 04388978 frs-bus:OrdinaryShareClass5 2023-08-31 04388978 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 04388978 frs-bus:PreferenceShareClass1 2022-08-31 04388978 frs-bus:PreferenceShareClass1 2023-08-31 04388978 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 04388978 frs-bus:PreferenceShareClass2 2022-08-31 04388978 frs-bus:PreferenceShareClass2 2023-08-31 04388978 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 04388978 frs-bus:PreferenceShareClass3 2022-08-31 04388978 frs-bus:PreferenceShareClass3 2023-08-31 04388978 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 04388978 frs-bus:PreferenceShareClass4 2022-08-31 04388978 frs-bus:PreferenceShareClass4 2023-08-31 04388978 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 04388978 frs-bus:PreferenceShareClass5 2022-08-31 04388978 frs-bus:PreferenceShareClass5 2023-08-31 04388978 1 2022-09-01 2023-08-31 04388978 1 2023-08-31 04388978 1 2022-09-01 2023-08-31 04388978 frs-core:LeasedAssets 2022-09-01 2023-08-31 04388978 frs-core:OwnedAssets 2022-09-01 2023-08-31 04388978 frs-core:CurrencyRisk 2022-09-01 2023-08-31 04388978 frs-core:MarketRisk 2022-09-01 2023-08-31 04388978 frs-core:InterestRateRisk 2022-09-01 2023-08-31 04388978 frs-core:DeferredTaxation 2022-09-01 2023-08-31 04388978 frs-core:DeferredTaxation 2022-08-31 04388978 frs-core:DeferredTaxation 2023-08-31 04388978 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 04388978 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 04388978 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 04388978 frs-core:ProvisionsDeferredTax 2023-08-31 04388978 frs-core:OtherDeferredTax 2023-08-31 04388978 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 04388978 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 04388978 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 04388978 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 04388978 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 04388978 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 04388978 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 04388978 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 04388978 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 04388978 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 04388978 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 04388978 frs-core:TaxCreditsDeferredTax 2023-08-31 04388978 frs-core:CostValuation 2022-08-31 04388978 frs-core:AdditionsToInvestments 2023-08-31 04388978 frs-core:DisposalsRepaymentsInvestments 2023-08-31 04388978 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 04388978 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 04388978 frs-core:CostValuation 2023-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 04388978 frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04388978 frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04388978 dpl-frs:CostSales 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales 2022-08-31 04388978 dpl-frs:CostSales 2023-08-31 04388978 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 04388978 frs-bus:Director1 2022-09-01 2023-08-31 04388978 frs-bus:Director1 2022-08-31 04388978 frs-bus:Director1 2023-08-31 04388978 frs-bus:Director2 2022-09-01 2023-08-31 04388978 frs-bus:Director2 2022-08-31 04388978 frs-bus:Director2 2023-08-31 04388978 1 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 1 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 1 2023-08-31 04388978 2 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 2 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 2 2023-08-31 04388978 3 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 3 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 3 2023-08-31 04388978 4 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 4 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 4 2023-08-31 04388978 5 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 5 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 5 2023-08-31 04388978 6 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 6 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 6 2023-08-31 04388978 7 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 7 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 7 2023-08-31 04388978 8 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 8 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 8 2023-08-31 04388978 9 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 9 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 9 2023-08-31 04388978 10 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 10 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 10 2023-08-31 04388978 11 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 11 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 11 2023-08-31 04388978 12 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 12 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 12 2023-08-31 04388978 13 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 13 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 13 2023-08-31 04388978 14 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 14 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 14 2023-08-31 04388978 15 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 15 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 15 2023-08-31 04388978 16 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 16 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 16 2023-08-31 04388978 17 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 17 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 17 2023-08-31 04388978 18 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 18 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 18 2023-08-31 04388978 19 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 19 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 19 2023-08-31 04388978 20 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments 20 2023-08-31 04388978 frs-core:Non-currentFinancialInstruments 20 2023-08-31 04388978 dpl-frs:Item1 2022-09-01 2023-08-31 04388978 dpl-frs:Item1 2022-08-31 04388978 dpl-frs:Item1 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 04388978 dpl-frs:Item2 2022-09-01 2023-08-31 04388978 dpl-frs:Item2 2022-08-31 04388978 dpl-frs:Item2 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 04388978 dpl-frs:Item3 2022-09-01 2023-08-31 04388978 dpl-frs:Item3 2022-08-31 04388978 dpl-frs:Item3 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 04388978 dpl-frs:Item4 2022-09-01 2023-08-31 04388978 dpl-frs:Item4 2022-08-31 04388978 dpl-frs:Item4 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 04388978 dpl-frs:Item5 2022-09-01 2023-08-31 04388978 dpl-frs:Item5 2022-08-31 04388978 dpl-frs:Item5 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 04388978 dpl-frs:Item6 2022-09-01 2023-08-31 04388978 dpl-frs:Item6 2022-08-31 04388978 dpl-frs:Item6 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 04388978 dpl-frs:Item7 2022-09-01 2023-08-31 04388978 dpl-frs:Item7 2022-08-31 04388978 dpl-frs:Item7 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 04388978 dpl-frs:Item8 2022-09-01 2023-08-31 04388978 dpl-frs:Item8 2022-08-31 04388978 dpl-frs:Item8 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 04388978 dpl-frs:Item9 2022-09-01 2023-08-31 04388978 dpl-frs:Item9 2022-08-31 04388978 dpl-frs:Item9 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 04388978 dpl-frs:Item10 2022-09-01 2023-08-31 04388978 dpl-frs:Item10 2022-08-31 04388978 dpl-frs:Item10 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 04388978 dpl-frs:Item11 2022-09-01 2023-08-31 04388978 dpl-frs:Item11 2022-08-31 04388978 dpl-frs:Item11 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 04388978 dpl-frs:Item12 2022-09-01 2023-08-31 04388978 dpl-frs:Item12 2022-08-31 04388978 dpl-frs:Item12 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 04388978 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 04388978 1 2022-09-01 2023-08-31 04388978 frs-countries:EnglandWales 2022-09-01 2023-08-31 04388978 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 04388978 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 04388978 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 04388978 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 04388978 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 04388978 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 04388978 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 04388978 2021-08-31 04388978 2022-08-31 04388978 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 2022-08-31 04388978 frs-core:AfterOneYear 2021-09-01 2022-08-31 04388978 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 04388978 frs-core:BetweenOneFiveYears 2022-08-31 04388978 frs-core:ComputerEquipment 2022-08-31 04388978 frs-core:ComputerEquipment 2021-09-01 2022-08-31 04388978 frs-core:ComputerEquipment 2021-08-31 04388978 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 04388978 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 04388978 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 04388978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 04388978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 04388978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 04388978 frs-core:FurnitureFittings 2022-08-31 04388978 frs-core:FurnitureFittings 2021-09-01 2022-08-31 04388978 frs-core:FurnitureFittings 2021-08-31 04388978 frs-core:NetGoodwill 2022-08-31 04388978 frs-core:NetGoodwill 2021-09-01 2022-08-31 04388978 frs-core:NetGoodwill 2021-08-31 04388978 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 04388978 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 04388978 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 04388978 frs-core:LandBuildings 2022-08-31 04388978 frs-core:LandBuildings 2021-09-01 2022-08-31 04388978 frs-core:LandBuildings 2021-08-31 04388978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 04388978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 04388978 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 04388978 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 04388978 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 04388978 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 04388978 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 04388978 frs-core:MoreThanFiveYears 2022-08-31 04388978 frs-core:MotorVehicles 2022-08-31 04388978 frs-core:MotorVehicles 2021-09-01 2022-08-31 04388978 frs-core:MotorVehicles 2021-08-31 04388978 frs-core:OtherResidualIntangibleAssets 2022-08-31 04388978 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 04388978 frs-core:OtherResidualIntangibleAssets 2021-08-31 04388978 frs-core:PlantMachinery 2022-08-31 04388978 frs-core:PlantMachinery 2021-09-01 2022-08-31 04388978 frs-core:PlantMachinery 2021-08-31 04388978 frs-core:Secured 2022-08-31 04388978 frs-core:Unsecured 2022-08-31 04388978 frs-core:WithinOneYear 2021-09-01 2022-08-31 04388978 frs-core:WithinOneYear 2022-08-31 04388978 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 04388978 frs-core:CapitalRedemptionReserve 2021-08-31 04388978 frs-core:CapitalRedemptionReserve 2022-08-31 04388978 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 04388978 frs-core:OtherReservesSubtotal 2021-08-31 04388978 frs-core:OtherReservesSubtotal 2022-08-31 04388978 frs-core:RevaluationReserve 2021-09-01 2022-08-31 04388978 frs-core:RevaluationReserve 2021-08-31 04388978 frs-core:RevaluationReserve 2022-08-31 04388978 frs-core:SharePremium 2021-09-01 2022-08-31 04388978 frs-core:SharePremium 2021-08-31 04388978 frs-core:SharePremium 2022-08-31 04388978 frs-core:ShareCapital 2021-09-01 2022-08-31 04388978 frs-core:ShareCapital 2021-08-31 04388978 frs-core:ShareCapital 2022-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 04388978 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 04388978 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 04388978 frs-countries:Europe 2021-09-01 2022-08-31 04388978 frs-countries:NorthAmerica 2021-09-01 2022-08-31 04388978 frs-countries:SouthAmerica 2021-09-01 2022-08-31 04388978 frs-countries:Asia 2021-09-01 2022-08-31 04388978 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 04388978 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 04388978 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 04388978 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 04388978 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 04388978 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 04388978 frs-bus:FullAccounts 2021-09-01 2022-08-31 04388978 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 04388978 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 04388978 frs-bus:FRS102 2021-09-01 2022-08-31 04388978 frs-bus:MediumEntities 2021-09-01 2022-08-31 04388978 frs-bus:SmallEntities 2021-09-01 2022-08-31 04388978 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 04388978 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 04388978 frs-bus:Audited 2021-09-01 2022-08-31 04388978 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 04388978 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 04388978 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04388978 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04388978 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04388978 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04388978 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 04388978 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 04388978 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 04388978 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 04388978 frs-bus:OrdinaryShareClass1 2021-08-31 04388978 frs-bus:OrdinaryShareClass1 2022-08-31 04388978 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 04388978 frs-bus:OrdinaryShareClass2 2021-08-31 04388978 frs-bus:OrdinaryShareClass2 2022-08-31 04388978 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 04388978 frs-bus:OrdinaryShareClass3 2021-08-31 04388978 frs-bus:OrdinaryShareClass3 2022-08-31 04388978 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 04388978 frs-bus:OrdinaryShareClass4 2021-08-31 04388978 frs-bus:OrdinaryShareClass4 2022-08-31 04388978 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 04388978 frs-bus:OrdinaryShareClass5 2021-08-31 04388978 frs-bus:OrdinaryShareClass5 2022-08-31 04388978 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 04388978 frs-bus:PreferenceShareClass1 2021-08-31 04388978 frs-bus:PreferenceShareClass1 2022-08-31 04388978 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 04388978 frs-bus:PreferenceShareClass2 2021-08-31 04388978 frs-bus:PreferenceShareClass2 2022-08-31 04388978 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 04388978 frs-bus:PreferenceShareClass3 2021-08-31 04388978 frs-bus:PreferenceShareClass3 2022-08-31 04388978 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 04388978 frs-bus:PreferenceShareClass4 2021-08-31 04388978 frs-bus:PreferenceShareClass4 2022-08-31 04388978 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 04388978 frs-bus:PreferenceShareClass5 2021-08-31 04388978 frs-bus:PreferenceShareClass5 2022-08-31 04388978 1 2021-09-01 2022-08-31 04388978 1 2022-08-31 04388978 1 2021-09-01 2022-08-31 04388978 frs-core:LeasedAssets 2021-09-01 2022-08-31 04388978 frs-core:OwnedAssets 2021-09-01 2022-08-31 04388978 frs-core:CurrencyRisk 2021-09-01 2022-08-31 04388978 frs-core:MarketRisk 2021-09-01 2022-08-31 04388978 frs-core:InterestRateRisk 2021-09-01 2022-08-31 04388978 frs-core:DeferredTaxation 2021-09-01 2022-08-31 04388978 frs-core:DeferredTaxation 2021-08-31 04388978 frs-core:DeferredTaxation 2022-08-31 04388978 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 04388978 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 04388978 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 04388978 frs-core:ProvisionsDeferredTax 2022-08-31 04388978 frs-core:OtherDeferredTax 2022-08-31 04388978 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 04388978 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 04388978 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 04388978 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 04388978 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 04388978 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 04388978 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 04388978 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 04388978 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 04388978 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 04388978 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 04388978 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 04388978 frs-core:TaxCreditsDeferredTax 2022-08-31 04388978 frs-core:CostValuation 2021-08-31 04388978 frs-core:AdditionsToInvestments 2022-08-31 04388978 frs-core:DisposalsRepaymentsInvestments 2022-08-31 04388978 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 04388978 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 04388978 frs-core:CostValuation 2022-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 04388978 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 04388978 frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:ListedExchangeTraded 2021-08-31 04388978 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 04388978 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04388978 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04388978 frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:UnlistedNon-exchangeTraded 2021-08-31 04388978 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 04388978 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 04388978 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04388978 dpl-frs:CostSales 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales 2021-08-31 04388978 dpl-frs:CostSales 2022-08-31 04388978 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 04388978 frs-bus:Director1 2021-09-01 2022-08-31 04388978 frs-bus:Director1 2021-08-31 04388978 frs-bus:Director1 2022-08-31 04388978 frs-bus:Director2 2021-09-01 2022-08-31 04388978 frs-bus:Director2 2021-08-31 04388978 frs-bus:Director2 2022-08-31 04388978 1 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 1 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 1 2022-08-31 04388978 2 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 2 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 2 2022-08-31 04388978 3 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 3 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 3 2022-08-31 04388978 4 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 4 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 4 2022-08-31 04388978 5 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 5 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 5 2022-08-31 04388978 6 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 6 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 6 2022-08-31 04388978 7 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 7 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 7 2022-08-31 04388978 8 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 8 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 8 2022-08-31 04388978 9 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 9 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 9 2022-08-31 04388978 10 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 10 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 10 2022-08-31 04388978 11 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 11 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 11 2022-08-31 04388978 12 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 12 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 12 2022-08-31 04388978 13 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 13 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 13 2022-08-31 04388978 14 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 14 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 14 2022-08-31 04388978 15 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 15 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 15 2022-08-31 04388978 16 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 16 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 16 2022-08-31 04388978 17 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 17 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 17 2022-08-31 04388978 18 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 18 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 18 2022-08-31 04388978 19 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 19 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 19 2022-08-31 04388978 20 2021-09-01 2022-08-31 04388978 frs-core:CurrentFinancialInstruments 20 2022-08-31 04388978 frs-core:Non-currentFinancialInstruments 20 2022-08-31 04388978 dpl-frs:Item1 2021-09-01 2022-08-31 04388978 dpl-frs:Item1 2021-08-31 04388978 dpl-frs:Item1 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 04388978 dpl-frs:Item2 2021-09-01 2022-08-31 04388978 dpl-frs:Item2 2021-08-31 04388978 dpl-frs:Item2 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 04388978 dpl-frs:Item3 2021-09-01 2022-08-31 04388978 dpl-frs:Item3 2021-08-31 04388978 dpl-frs:Item3 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 04388978 dpl-frs:Item4 2021-09-01 2022-08-31 04388978 dpl-frs:Item4 2021-08-31 04388978 dpl-frs:Item4 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 04388978 dpl-frs:Item5 2021-09-01 2022-08-31 04388978 dpl-frs:Item5 2021-08-31 04388978 dpl-frs:Item5 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 04388978 dpl-frs:Item6 2021-09-01 2022-08-31 04388978 dpl-frs:Item6 2021-08-31 04388978 dpl-frs:Item6 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 04388978 dpl-frs:Item7 2021-09-01 2022-08-31 04388978 dpl-frs:Item7 2021-08-31 04388978 dpl-frs:Item7 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 04388978 dpl-frs:Item8 2021-09-01 2022-08-31 04388978 dpl-frs:Item8 2021-08-31 04388978 dpl-frs:Item8 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 04388978 dpl-frs:Item9 2021-09-01 2022-08-31 04388978 dpl-frs:Item9 2021-08-31 04388978 dpl-frs:Item9 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 04388978 dpl-frs:Item10 2021-09-01 2022-08-31 04388978 dpl-frs:Item10 2021-08-31 04388978 dpl-frs:Item10 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 04388978 dpl-frs:Item11 2021-09-01 2022-08-31 04388978 dpl-frs:Item11 2021-08-31 04388978 dpl-frs:Item11 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 04388978 dpl-frs:Item12 2021-09-01 2022-08-31 04388978 dpl-frs:Item12 2021-08-31 04388978 dpl-frs:Item12 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 04388978 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 04388978 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 04388978 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 04388978 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 04388978 1 2021-09-01 2022-08-31 04388978 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 04388978
Xfurth Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2023
James Walsh Accountant Limited
Association of International Accountants
19 Titan Court Laporte Way
Luton
Beds
LU4 8EF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04388978
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,082 84,976
65,082 84,976
CURRENT ASSETS
Stocks 5 189,595 163,632
Debtors 6 102,614 166,574
Cash at bank and in hand 506,943 684,626
799,152 1,014,832
Creditors: Amounts Falling Due Within One Year 7 (100,554 ) (250,273 )
NET CURRENT ASSETS (LIABILITIES) 698,598 764,559
TOTAL ASSETS LESS CURRENT LIABILITIES 763,680 849,535
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (12,366 ) (15,957 )
NET ASSETS 751,314 833,578
CAPITAL AND RESERVES
Called up share capital 9 3,162 3,162
Capital redemption reserve 1,838 1,838
Profit and Loss Account 746,314 828,578
SHAREHOLDERS' FUNDS 751,314 833,578
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
Mr Colin Coles
Director
22nd January 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
Xfurth Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04388978 . The registered office is Unit 4 Firbank Industrial Estate, Dallow Road, Luton, Bedfordshire, LU1 1TW.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance method
Fixtures & Fittings 25% Reducing balance method
Office and Computer Equipment 25% Reducing balance method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 6)
5 6
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Office and Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 160,045 1,075 50,071 211,191
Additions - - 1,394 1,394
As at 31 August 2023 160,045 1,075 51,465 212,585
Depreciation
As at 1 September 2022 84,194 1,070 40,951 126,215
Provided during the period 18,963 2 2,323 21,288
As at 31 August 2023 103,157 1,072 43,274 147,503
Net Book Value
As at 31 August 2023 56,888 3 8,191 65,082
As at 1 September 2022 75,851 5 9,120 84,976
5. Stocks
2023 2022
£ £
Stock 189,595 163,632
189,595 163,632
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 83,344 147,869
Prepayments and accrued income 14,687 14,122
Other debtors 4,583 4,583
102,614 166,574
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 45,521 102,354
Corporation tax 8,419 63,357
Other taxes and social security 294 2,533
VAT 3,407 14,616
Other creditors 42,107 65,663
Accruals and deferred income 806 1,750
100,554 250,273
Page 4
Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 12,366 15,957
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2,962 Ordinary Shares of £ 1.000 each 2,962 2,962
100 Ordinary A shares of £ 1.000 each 100 100
100 Ordinary B shares of £ 1.000 each 100 100
3,162 3,162
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 23,638 39,441
Later than one year and not later than five years 7,917 31,382
31,555 70,823
11. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £53 (2022: £317) were due to the fund. They are included in Other Creditors.
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Paul O'Neill 55,000 87,200
Mr Colin Coles 47,200 83,465
13. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 102,200 170,665
102,200 170,665
Page 5