Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 09129084 Mr Terry Ireland Mrs Tiffany Ireland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09129084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 09129084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 09129084 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 09129084 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 09129084 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 09129084 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 09129084 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 09129084 2022-07-31 09129084 2023-07-31 09129084 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 2023-07-31 09129084 frs-core:AfterOneYear 2022-08-01 2023-07-31 09129084 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 09129084 frs-core:BetweenOneFiveYears 2023-07-31 09129084 frs-core:ComputerEquipment 2023-07-31 09129084 frs-core:ComputerEquipment 2022-08-01 2023-07-31 09129084 frs-core:ComputerEquipment 2022-07-31 09129084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 09129084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 09129084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 09129084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 09129084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 09129084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 09129084 frs-core:FurnitureFittings 2023-07-31 09129084 frs-core:FurnitureFittings 2022-08-01 2023-07-31 09129084 frs-core:FurnitureFittings 2022-07-31 09129084 frs-core:NetGoodwill 2023-07-31 09129084 frs-core:NetGoodwill 2022-08-01 2023-07-31 09129084 frs-core:NetGoodwill 2022-07-31 09129084 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 09129084 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 09129084 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 09129084 frs-core:LandBuildings 2023-07-31 09129084 frs-core:LandBuildings 2022-08-01 2023-07-31 09129084 frs-core:LandBuildings 2022-07-31 09129084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 09129084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 09129084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 09129084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 09129084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 09129084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 09129084 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 09129084 frs-core:MoreThanFiveYears 2023-07-31 09129084 frs-core:MotorVehicles 2023-07-31 09129084 frs-core:MotorVehicles 2022-08-01 2023-07-31 09129084 frs-core:MotorVehicles 2022-07-31 09129084 frs-core:OtherResidualIntangibleAssets 2023-07-31 09129084 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 09129084 frs-core:OtherResidualIntangibleAssets 2022-07-31 09129084 frs-core:PlantMachinery 2023-07-31 09129084 frs-core:PlantMachinery 2022-08-01 2023-07-31 09129084 frs-core:PlantMachinery 2022-07-31 09129084 frs-core:Secured 2023-07-31 09129084 frs-core:Unsecured 2023-07-31 09129084 frs-core:WithinOneYear 2022-08-01 2023-07-31 09129084 frs-core:WithinOneYear 2023-07-31 09129084 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 09129084 frs-core:CapitalRedemptionReserve 2022-07-31 09129084 frs-core:CapitalRedemptionReserve 2023-07-31 09129084 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 09129084 frs-core:OtherReservesSubtotal 2022-07-31 09129084 frs-core:OtherReservesSubtotal 2023-07-31 09129084 frs-core:RevaluationReserve 2022-08-01 2023-07-31 09129084 frs-core:RevaluationReserve 2022-07-31 09129084 frs-core:RevaluationReserve 2023-07-31 09129084 frs-core:SharePremium 2022-08-01 2023-07-31 09129084 frs-core:SharePremium 2022-07-31 09129084 frs-core:SharePremium 2023-07-31 09129084 frs-core:ShareCapital 2022-08-01 2023-07-31 09129084 frs-core:ShareCapital 2022-07-31 09129084 frs-core:ShareCapital 2023-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 09129084 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 09129084 frs-countries:Europe 2022-08-01 2023-07-31 09129084 frs-countries:NorthAmerica 2022-08-01 2023-07-31 09129084 frs-countries:SouthAmerica 2022-08-01 2023-07-31 09129084 frs-countries:Asia 2022-08-01 2023-07-31 09129084 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 09129084 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 09129084 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09129084 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 09129084 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 09129084 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 09129084 frs-bus:FullAccounts 2022-08-01 2023-07-31 09129084 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 09129084 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 09129084 frs-bus:FRS102 2022-08-01 2023-07-31 09129084 frs-bus:MediumEntities 2022-08-01 2023-07-31 09129084 frs-bus:SmallEntities 2022-08-01 2023-07-31 09129084 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 09129084 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 09129084 frs-bus:Audited 2022-08-01 2023-07-31 09129084 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09129084 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 09129084 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09129084 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09129084 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09129084 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09129084 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 09129084 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 09129084 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 09129084 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 09129084 frs-bus:OrdinaryShareClass1 2022-07-31 09129084 frs-bus:OrdinaryShareClass1 2023-07-31 09129084 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 09129084 frs-bus:OrdinaryShareClass2 2022-07-31 09129084 frs-bus:OrdinaryShareClass2 2023-07-31 09129084 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 09129084 frs-bus:OrdinaryShareClass3 2022-07-31 09129084 frs-bus:OrdinaryShareClass3 2023-07-31 09129084 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 09129084 frs-bus:OrdinaryShareClass4 2022-07-31 09129084 frs-bus:OrdinaryShareClass4 2023-07-31 09129084 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 09129084 frs-bus:OrdinaryShareClass5 2022-07-31 09129084 frs-bus:OrdinaryShareClass5 2023-07-31 09129084 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 09129084 frs-bus:PreferenceShareClass1 2022-07-31 09129084 frs-bus:PreferenceShareClass1 2023-07-31 09129084 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 09129084 frs-bus:PreferenceShareClass2 2022-07-31 09129084 frs-bus:PreferenceShareClass2 2023-07-31 09129084 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 09129084 frs-bus:PreferenceShareClass3 2022-07-31 09129084 frs-bus:PreferenceShareClass3 2023-07-31 09129084 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 09129084 frs-bus:PreferenceShareClass4 2022-07-31 09129084 frs-bus:PreferenceShareClass4 2023-07-31 09129084 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 09129084 frs-bus:PreferenceShareClass5 2022-07-31 09129084 frs-bus:PreferenceShareClass5 2023-07-31 09129084 1 2022-08-01 2023-07-31 09129084 1 2023-07-31 09129084 1 2022-08-01 2023-07-31 09129084 frs-core:LeasedAssets 2022-08-01 2023-07-31 09129084 frs-core:OwnedAssets 2022-08-01 2023-07-31 09129084 frs-core:CurrencyRisk 2022-08-01 2023-07-31 09129084 frs-core:MarketRisk 2022-08-01 2023-07-31 09129084 frs-core:InterestRateRisk 2022-08-01 2023-07-31 09129084 frs-core:DeferredTaxation 2022-08-01 2023-07-31 09129084 frs-core:DeferredTaxation 2022-07-31 09129084 frs-core:DeferredTaxation 2023-07-31 09129084 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 09129084 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 09129084 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 09129084 frs-core:ProvisionsDeferredTax 2023-07-31 09129084 frs-core:OtherDeferredTax 2023-07-31 09129084 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 09129084 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 09129084 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 09129084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 09129084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 09129084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 09129084 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 09129084 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 09129084 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 09129084 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 09129084 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 09129084 frs-core:TaxCreditsDeferredTax 2023-07-31 09129084 frs-core:CostValuation 2022-07-31 09129084 frs-core:AdditionsToInvestments 2023-07-31 09129084 frs-core:DisposalsRepaymentsInvestments 2023-07-31 09129084 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 09129084 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 09129084 frs-core:CostValuation 2023-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 09129084 frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09129084 frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09129084 dpl-frs:CostSales 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales 2022-07-31 09129084 dpl-frs:CostSales 2023-07-31 09129084 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 09129084 frs-bus:Director1 2022-08-01 2023-07-31 09129084 frs-bus:Director1 2022-07-31 09129084 frs-bus:Director1 2023-07-31 09129084 frs-bus:Director2 2022-08-01 2023-07-31 09129084 frs-bus:Director2 2022-07-31 09129084 frs-bus:Director2 2023-07-31 09129084 1 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 1 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 1 2023-07-31 09129084 2 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 2 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 2 2023-07-31 09129084 3 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 3 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 3 2023-07-31 09129084 4 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 4 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 4 2023-07-31 09129084 5 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 5 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 5 2023-07-31 09129084 6 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 6 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 6 2023-07-31 09129084 7 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 7 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 7 2023-07-31 09129084 8 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 8 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 8 2023-07-31 09129084 9 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 9 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 9 2023-07-31 09129084 10 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 10 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 10 2023-07-31 09129084 11 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 11 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 11 2023-07-31 09129084 12 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 12 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 12 2023-07-31 09129084 13 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 13 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 13 2023-07-31 09129084 14 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 14 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 14 2023-07-31 09129084 15 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 15 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 15 2023-07-31 09129084 16 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 16 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 16 2023-07-31 09129084 17 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 17 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 17 2023-07-31 09129084 18 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 18 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 18 2023-07-31 09129084 19 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 19 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 19 2023-07-31 09129084 20 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments 20 2023-07-31 09129084 frs-core:Non-currentFinancialInstruments 20 2023-07-31 09129084 dpl-frs:Item1 2022-08-01 2023-07-31 09129084 dpl-frs:Item1 2022-07-31 09129084 dpl-frs:Item1 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 09129084 dpl-frs:Item2 2022-08-01 2023-07-31 09129084 dpl-frs:Item2 2022-07-31 09129084 dpl-frs:Item2 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 09129084 dpl-frs:Item3 2022-08-01 2023-07-31 09129084 dpl-frs:Item3 2022-07-31 09129084 dpl-frs:Item3 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 09129084 dpl-frs:Item4 2022-08-01 2023-07-31 09129084 dpl-frs:Item4 2022-07-31 09129084 dpl-frs:Item4 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 09129084 dpl-frs:Item5 2022-08-01 2023-07-31 09129084 dpl-frs:Item5 2022-07-31 09129084 dpl-frs:Item5 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 09129084 dpl-frs:Item6 2022-08-01 2023-07-31 09129084 dpl-frs:Item6 2022-07-31 09129084 dpl-frs:Item6 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 09129084 dpl-frs:Item7 2022-08-01 2023-07-31 09129084 dpl-frs:Item7 2022-07-31 09129084 dpl-frs:Item7 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 09129084 dpl-frs:Item8 2022-08-01 2023-07-31 09129084 dpl-frs:Item8 2022-07-31 09129084 dpl-frs:Item8 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 09129084 dpl-frs:Item9 2022-08-01 2023-07-31 09129084 dpl-frs:Item9 2022-07-31 09129084 dpl-frs:Item9 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 09129084 dpl-frs:Item10 2022-08-01 2023-07-31 09129084 dpl-frs:Item10 2022-07-31 09129084 dpl-frs:Item10 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 09129084 dpl-frs:Item11 2022-08-01 2023-07-31 09129084 dpl-frs:Item11 2022-07-31 09129084 dpl-frs:Item11 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 09129084 dpl-frs:Item12 2022-08-01 2023-07-31 09129084 dpl-frs:Item12 2022-07-31 09129084 dpl-frs:Item12 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 09129084 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 09129084 1 2022-08-01 2023-07-31 09129084 frs-countries:EnglandWales 2022-08-01 2023-07-31 09129084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 09129084 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 09129084 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 09129084 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 09129084 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 09129084 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 09129084 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 09129084 2021-07-31 09129084 2022-07-31 09129084 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 2022-07-31 09129084 frs-core:AfterOneYear 2021-08-01 2022-07-31 09129084 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 09129084 frs-core:BetweenOneFiveYears 2022-07-31 09129084 frs-core:ComputerEquipment 2022-07-31 09129084 frs-core:ComputerEquipment 2021-08-01 2022-07-31 09129084 frs-core:ComputerEquipment 2021-07-31 09129084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 09129084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 09129084 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 09129084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 09129084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 09129084 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 09129084 frs-core:FurnitureFittings 2022-07-31 09129084 frs-core:FurnitureFittings 2021-08-01 2022-07-31 09129084 frs-core:FurnitureFittings 2021-07-31 09129084 frs-core:NetGoodwill 2022-07-31 09129084 frs-core:NetGoodwill 2021-08-01 2022-07-31 09129084 frs-core:NetGoodwill 2021-07-31 09129084 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 09129084 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 09129084 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 09129084 frs-core:LandBuildings 2022-07-31 09129084 frs-core:LandBuildings 2021-08-01 2022-07-31 09129084 frs-core:LandBuildings 2021-07-31 09129084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 09129084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 09129084 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 09129084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 09129084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 09129084 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 09129084 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 09129084 frs-core:MoreThanFiveYears 2022-07-31 09129084 frs-core:MotorVehicles 2022-07-31 09129084 frs-core:MotorVehicles 2021-08-01 2022-07-31 09129084 frs-core:MotorVehicles 2021-07-31 09129084 frs-core:OtherResidualIntangibleAssets 2022-07-31 09129084 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 09129084 frs-core:OtherResidualIntangibleAssets 2021-07-31 09129084 frs-core:PlantMachinery 2022-07-31 09129084 frs-core:PlantMachinery 2021-08-01 2022-07-31 09129084 frs-core:PlantMachinery 2021-07-31 09129084 frs-core:Secured 2022-07-31 09129084 frs-core:Unsecured 2022-07-31 09129084 frs-core:WithinOneYear 2021-08-01 2022-07-31 09129084 frs-core:WithinOneYear 2022-07-31 09129084 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 09129084 frs-core:CapitalRedemptionReserve 2021-07-31 09129084 frs-core:CapitalRedemptionReserve 2022-07-31 09129084 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 09129084 frs-core:OtherReservesSubtotal 2021-07-31 09129084 frs-core:OtherReservesSubtotal 2022-07-31 09129084 frs-core:RevaluationReserve 2021-08-01 2022-07-31 09129084 frs-core:RevaluationReserve 2021-07-31 09129084 frs-core:RevaluationReserve 2022-07-31 09129084 frs-core:SharePremium 2021-08-01 2022-07-31 09129084 frs-core:SharePremium 2021-07-31 09129084 frs-core:SharePremium 2022-07-31 09129084 frs-core:ShareCapital 2021-08-01 2022-07-31 09129084 frs-core:ShareCapital 2021-07-31 09129084 frs-core:ShareCapital 2022-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09129084 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 09129084 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 09129084 frs-countries:Europe 2021-08-01 2022-07-31 09129084 frs-countries:NorthAmerica 2021-08-01 2022-07-31 09129084 frs-countries:SouthAmerica 2021-08-01 2022-07-31 09129084 frs-countries:Asia 2021-08-01 2022-07-31 09129084 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 09129084 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 09129084 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 09129084 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 09129084 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 09129084 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 09129084 frs-bus:FullAccounts 2021-08-01 2022-07-31 09129084 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 09129084 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 09129084 frs-bus:FRS102 2021-08-01 2022-07-31 09129084 frs-bus:MediumEntities 2021-08-01 2022-07-31 09129084 frs-bus:SmallEntities 2021-08-01 2022-07-31 09129084 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 09129084 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 09129084 frs-bus:Audited 2021-08-01 2022-07-31 09129084 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 09129084 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 09129084 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09129084 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09129084 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09129084 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09129084 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 09129084 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 09129084 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 09129084 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 09129084 frs-bus:OrdinaryShareClass1 2021-07-31 09129084 frs-bus:OrdinaryShareClass1 2022-07-31 09129084 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 09129084 frs-bus:OrdinaryShareClass2 2021-07-31 09129084 frs-bus:OrdinaryShareClass2 2022-07-31 09129084 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 09129084 frs-bus:OrdinaryShareClass3 2021-07-31 09129084 frs-bus:OrdinaryShareClass3 2022-07-31 09129084 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 09129084 frs-bus:OrdinaryShareClass4 2021-07-31 09129084 frs-bus:OrdinaryShareClass4 2022-07-31 09129084 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 09129084 frs-bus:OrdinaryShareClass5 2021-07-31 09129084 frs-bus:OrdinaryShareClass5 2022-07-31 09129084 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 09129084 frs-bus:PreferenceShareClass1 2021-07-31 09129084 frs-bus:PreferenceShareClass1 2022-07-31 09129084 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 09129084 frs-bus:PreferenceShareClass2 2021-07-31 09129084 frs-bus:PreferenceShareClass2 2022-07-31 09129084 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 09129084 frs-bus:PreferenceShareClass3 2021-07-31 09129084 frs-bus:PreferenceShareClass3 2022-07-31 09129084 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 09129084 frs-bus:PreferenceShareClass4 2021-07-31 09129084 frs-bus:PreferenceShareClass4 2022-07-31 09129084 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 09129084 frs-bus:PreferenceShareClass5 2021-07-31 09129084 frs-bus:PreferenceShareClass5 2022-07-31 09129084 1 2021-08-01 2022-07-31 09129084 1 2022-07-31 09129084 1 2021-08-01 2022-07-31 09129084 frs-core:LeasedAssets 2021-08-01 2022-07-31 09129084 frs-core:OwnedAssets 2021-08-01 2022-07-31 09129084 frs-core:CurrencyRisk 2021-08-01 2022-07-31 09129084 frs-core:MarketRisk 2021-08-01 2022-07-31 09129084 frs-core:InterestRateRisk 2021-08-01 2022-07-31 09129084 frs-core:DeferredTaxation 2021-08-01 2022-07-31 09129084 frs-core:DeferredTaxation 2021-07-31 09129084 frs-core:DeferredTaxation 2022-07-31 09129084 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 09129084 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 09129084 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 09129084 frs-core:ProvisionsDeferredTax 2022-07-31 09129084 frs-core:OtherDeferredTax 2022-07-31 09129084 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 09129084 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 09129084 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 09129084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 09129084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 09129084 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 09129084 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 09129084 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 09129084 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 09129084 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 09129084 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 09129084 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 09129084 frs-core:TaxCreditsDeferredTax 2022-07-31 09129084 frs-core:CostValuation 2021-07-31 09129084 frs-core:AdditionsToInvestments 2022-07-31 09129084 frs-core:DisposalsRepaymentsInvestments 2022-07-31 09129084 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 09129084 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 09129084 frs-core:CostValuation 2022-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 09129084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 09129084 frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:ListedExchangeTraded 2021-07-31 09129084 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 09129084 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 09129084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09129084 frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:UnlistedNon-exchangeTraded 2021-07-31 09129084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 09129084 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 09129084 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09129084 dpl-frs:CostSales 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales 2021-07-31 09129084 dpl-frs:CostSales 2022-07-31 09129084 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 09129084 frs-bus:Director1 2021-08-01 2022-07-31 09129084 frs-bus:Director1 2021-07-31 09129084 frs-bus:Director1 2022-07-31 09129084 frs-bus:Director2 2021-08-01 2022-07-31 09129084 frs-bus:Director2 2021-07-31 09129084 frs-bus:Director2 2022-07-31 09129084 1 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 1 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 1 2022-07-31 09129084 2 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 2 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 2 2022-07-31 09129084 3 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 3 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 3 2022-07-31 09129084 4 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 4 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 4 2022-07-31 09129084 5 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 5 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 5 2022-07-31 09129084 6 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 6 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 6 2022-07-31 09129084 7 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 7 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 7 2022-07-31 09129084 8 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 8 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 8 2022-07-31 09129084 9 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 9 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 9 2022-07-31 09129084 10 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 10 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 10 2022-07-31 09129084 11 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 11 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 11 2022-07-31 09129084 12 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 12 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 12 2022-07-31 09129084 13 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 13 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 13 2022-07-31 09129084 14 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 14 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 14 2022-07-31 09129084 15 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 15 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 15 2022-07-31 09129084 16 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 16 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 16 2022-07-31 09129084 17 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 17 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 17 2022-07-31 09129084 18 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 18 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 18 2022-07-31 09129084 19 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 19 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 19 2022-07-31 09129084 20 2021-08-01 2022-07-31 09129084 frs-core:CurrentFinancialInstruments 20 2022-07-31 09129084 frs-core:Non-currentFinancialInstruments 20 2022-07-31 09129084 dpl-frs:Item1 2021-08-01 2022-07-31 09129084 dpl-frs:Item1 2021-07-31 09129084 dpl-frs:Item1 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 09129084 dpl-frs:Item2 2021-08-01 2022-07-31 09129084 dpl-frs:Item2 2021-07-31 09129084 dpl-frs:Item2 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 09129084 dpl-frs:Item3 2021-08-01 2022-07-31 09129084 dpl-frs:Item3 2021-07-31 09129084 dpl-frs:Item3 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 09129084 dpl-frs:Item4 2021-08-01 2022-07-31 09129084 dpl-frs:Item4 2021-07-31 09129084 dpl-frs:Item4 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 09129084 dpl-frs:Item5 2021-08-01 2022-07-31 09129084 dpl-frs:Item5 2021-07-31 09129084 dpl-frs:Item5 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 09129084 dpl-frs:Item6 2021-08-01 2022-07-31 09129084 dpl-frs:Item6 2021-07-31 09129084 dpl-frs:Item6 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 09129084 dpl-frs:Item7 2021-08-01 2022-07-31 09129084 dpl-frs:Item7 2021-07-31 09129084 dpl-frs:Item7 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 09129084 dpl-frs:Item8 2021-08-01 2022-07-31 09129084 dpl-frs:Item8 2021-07-31 09129084 dpl-frs:Item8 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 09129084 dpl-frs:Item9 2021-08-01 2022-07-31 09129084 dpl-frs:Item9 2021-07-31 09129084 dpl-frs:Item9 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 09129084 dpl-frs:Item10 2021-08-01 2022-07-31 09129084 dpl-frs:Item10 2021-07-31 09129084 dpl-frs:Item10 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 09129084 dpl-frs:Item11 2021-08-01 2022-07-31 09129084 dpl-frs:Item11 2021-07-31 09129084 dpl-frs:Item11 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 09129084 dpl-frs:Item12 2021-08-01 2022-07-31 09129084 dpl-frs:Item12 2021-07-31 09129084 dpl-frs:Item12 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 09129084 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 09129084 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 09129084 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 09129084 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 09129084 1 2021-08-01 2022-07-31 09129084 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 09129084
Terry Ireland Investments Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09129084
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 231 272
Investment Properties 5 1,005,000 482,901
1,005,231 483,173
CURRENT ASSETS
Debtors 6 63 63
Cash at bank and in hand 47,130 47,125
47,193 47,188
Creditors: Amounts Falling Due Within One Year 7 (234,846 ) (235,365 )
NET CURRENT ASSETS (LIABILITIES) (187,653 ) (188,177 )
TOTAL ASSETS LESS CURRENT LIABILITIES 817,578 294,996
Creditors: Amounts Falling Due After More Than One Year 8 (8,986 ) (12,447 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (130,583 ) (91,803 )
NET ASSETS 678,009 190,746
CAPITAL AND RESERVES
Called up share capital 9 1 1
Revaluation reserve 10 522,099 -
Profit and Loss Account 155,909 190,745
SHAREHOLDERS' FUNDS 678,009 190,746
Page 1
Page 2
For the year ending 31 July 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 Terry Ireland
Director
20/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Terry Ireland Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09129084 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% on reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: )
1 -
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 August 2022 1,000
As at 31 July 2023 1,000
Depreciation
As at 1 August 2022 728
Provided during the period 41
As at 31 July 2023 769
Net Book Value
As at 31 July 2023 231
As at 1 August 2022 272
5. Investment Property
2023
£
Fair Value
As at 1 August 2022 482,901
Revaluations 522,099
As at 31 July 2023 1,005,000
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 63 63
63 63
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 784 98
Corporation tax 6,128 4,489
Other taxes and social security 85 -
Other creditors 744 744
Accruals and deferred income 1,478 3,806
Directors' loan accounts 627 1,228
Inter company account 225,000 225,000
234,846 235,365
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,986 12,447
8,986 12,447
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Reserves
Revaluation Reserve
£
Surplus on revaluation 522,099
As at 31 July 2023 522,099
Page 5