Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 6 August 2021 false 1 September 2022 31 August 2023 31 August 2023 13551971 Mr Nigel Chisman Mrs Julia Chisman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13551971 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 13551971 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 13551971 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 13551971 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 13551971 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 13551971 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 13551971 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 13551971 2022-08-31 13551971 2023-08-31 13551971 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 2023-08-31 13551971 frs-core:AfterOneYear 2022-09-01 2023-08-31 13551971 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 13551971 frs-core:BetweenOneFiveYears 2023-08-31 13551971 frs-core:ComputerEquipment 2023-08-31 13551971 frs-core:ComputerEquipment 2022-09-01 2023-08-31 13551971 frs-core:ComputerEquipment 2022-08-31 13551971 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 13551971 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 13551971 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 13551971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 13551971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 13551971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 13551971 frs-core:FurnitureFittings 2023-08-31 13551971 frs-core:FurnitureFittings 2022-09-01 2023-08-31 13551971 frs-core:FurnitureFittings 2022-08-31 13551971 frs-core:NetGoodwill 2023-08-31 13551971 frs-core:NetGoodwill 2022-09-01 2023-08-31 13551971 frs-core:NetGoodwill 2022-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 13551971 frs-core:LandBuildings 2023-08-31 13551971 frs-core:LandBuildings 2022-09-01 2023-08-31 13551971 frs-core:LandBuildings 2022-08-31 13551971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 13551971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 13551971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 13551971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 13551971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 13551971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 13551971 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 13551971 frs-core:MoreThanFiveYears 2023-08-31 13551971 frs-core:MotorVehicles 2023-08-31 13551971 frs-core:MotorVehicles 2022-09-01 2023-08-31 13551971 frs-core:MotorVehicles 2022-08-31 13551971 frs-core:OtherResidualIntangibleAssets 2023-08-31 13551971 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 13551971 frs-core:OtherResidualIntangibleAssets 2022-08-31 13551971 frs-core:PlantMachinery 2023-08-31 13551971 frs-core:PlantMachinery 2022-09-01 2023-08-31 13551971 frs-core:PlantMachinery 2022-08-31 13551971 frs-core:Secured 2023-08-31 13551971 frs-core:Unsecured 2023-08-31 13551971 frs-core:WithinOneYear 2022-09-01 2023-08-31 13551971 frs-core:WithinOneYear 2023-08-31 13551971 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 13551971 frs-core:CapitalRedemptionReserve 2022-08-31 13551971 frs-core:CapitalRedemptionReserve 2023-08-31 13551971 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 13551971 frs-core:OtherReservesSubtotal 2022-08-31 13551971 frs-core:OtherReservesSubtotal 2023-08-31 13551971 frs-core:RevaluationReserve 2022-09-01 2023-08-31 13551971 frs-core:RevaluationReserve 2022-08-31 13551971 frs-core:RevaluationReserve 2023-08-31 13551971 frs-core:SharePremium 2022-09-01 2023-08-31 13551971 frs-core:SharePremium 2022-08-31 13551971 frs-core:SharePremium 2023-08-31 13551971 frs-core:ShareCapital 2022-09-01 2023-08-31 13551971 frs-core:ShareCapital 2022-08-31 13551971 frs-core:ShareCapital 2023-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 13551971 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 13551971 frs-countries:Europe 2022-09-01 2023-08-31 13551971 frs-countries:NorthAmerica 2022-09-01 2023-08-31 13551971 frs-countries:SouthAmerica 2022-09-01 2023-08-31 13551971 frs-countries:Asia 2022-09-01 2023-08-31 13551971 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 13551971 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 13551971 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 13551971 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 13551971 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 13551971 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 13551971 frs-bus:FullAccounts 2022-09-01 2023-08-31 13551971 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 13551971 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 13551971 frs-bus:FRS102 2022-09-01 2023-08-31 13551971 frs-bus:MediumEntities 2022-09-01 2023-08-31 13551971 frs-bus:SmallEntities 2022-09-01 2023-08-31 13551971 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 13551971 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 13551971 frs-bus:Audited 2022-09-01 2023-08-31 13551971 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 13551971 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 13551971 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 13551971 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 13551971 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 13551971 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 13551971 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 13551971 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 13551971 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 13551971 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 13551971 frs-bus:OrdinaryShareClass1 2022-08-31 13551971 frs-bus:OrdinaryShareClass1 2023-08-31 13551971 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 13551971 frs-bus:OrdinaryShareClass2 2022-08-31 13551971 frs-bus:OrdinaryShareClass2 2023-08-31 13551971 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 13551971 frs-bus:OrdinaryShareClass3 2022-08-31 13551971 frs-bus:OrdinaryShareClass3 2023-08-31 13551971 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 13551971 frs-bus:OrdinaryShareClass4 2022-08-31 13551971 frs-bus:OrdinaryShareClass4 2023-08-31 13551971 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 13551971 frs-bus:OrdinaryShareClass5 2022-08-31 13551971 frs-bus:OrdinaryShareClass5 2023-08-31 13551971 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 13551971 frs-bus:PreferenceShareClass1 2022-08-31 13551971 frs-bus:PreferenceShareClass1 2023-08-31 13551971 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 13551971 frs-bus:PreferenceShareClass2 2022-08-31 13551971 frs-bus:PreferenceShareClass2 2023-08-31 13551971 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 13551971 frs-bus:PreferenceShareClass3 2022-08-31 13551971 frs-bus:PreferenceShareClass3 2023-08-31 13551971 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 13551971 frs-bus:PreferenceShareClass4 2022-08-31 13551971 frs-bus:PreferenceShareClass4 2023-08-31 13551971 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 13551971 frs-bus:PreferenceShareClass5 2022-08-31 13551971 frs-bus:PreferenceShareClass5 2023-08-31 13551971 1 2022-09-01 2023-08-31 13551971 1 2023-08-31 13551971 1 2022-09-01 2023-08-31 13551971 frs-core:LeasedAssets 2022-09-01 2023-08-31 13551971 frs-core:OwnedAssets 2022-09-01 2023-08-31 13551971 frs-core:CurrencyRisk 2022-09-01 2023-08-31 13551971 frs-core:MarketRisk 2022-09-01 2023-08-31 13551971 frs-core:InterestRateRisk 2022-09-01 2023-08-31 13551971 frs-core:DeferredTaxation 2022-09-01 2023-08-31 13551971 frs-core:DeferredTaxation 2022-08-31 13551971 frs-core:DeferredTaxation 2023-08-31 13551971 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 13551971 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 13551971 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 13551971 frs-core:ProvisionsDeferredTax 2023-08-31 13551971 frs-core:OtherDeferredTax 2023-08-31 13551971 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 13551971 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 13551971 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 13551971 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 13551971 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 13551971 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 13551971 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 13551971 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 13551971 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 13551971 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 13551971 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 13551971 frs-core:TaxCreditsDeferredTax 2023-08-31 13551971 frs-core:CostValuation 2022-08-31 13551971 frs-core:AdditionsToInvestments 2023-08-31 13551971 frs-core:DisposalsRepaymentsInvestments 2023-08-31 13551971 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 13551971 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 13551971 frs-core:CostValuation 2023-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 13551971 frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 13551971 frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 13551971 dpl-frs:CostSales 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales 2022-08-31 13551971 dpl-frs:CostSales 2023-08-31 13551971 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 13551971 frs-bus:Director1 2022-09-01 2023-08-31 13551971 frs-bus:Director1 2022-08-31 13551971 frs-bus:Director1 2023-08-31 13551971 frs-bus:Director2 2022-09-01 2023-08-31 13551971 frs-bus:Director2 2022-08-31 13551971 frs-bus:Director2 2023-08-31 13551971 1 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 1 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 1 2023-08-31 13551971 2 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 2 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 2 2023-08-31 13551971 3 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 3 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 3 2023-08-31 13551971 4 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 4 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 4 2023-08-31 13551971 5 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 5 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 5 2023-08-31 13551971 6 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 6 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 6 2023-08-31 13551971 7 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 7 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 7 2023-08-31 13551971 8 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 8 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 8 2023-08-31 13551971 9 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 9 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 9 2023-08-31 13551971 10 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 10 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 10 2023-08-31 13551971 11 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 11 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 11 2023-08-31 13551971 12 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 12 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 12 2023-08-31 13551971 13 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 13 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 13 2023-08-31 13551971 14 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 14 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 14 2023-08-31 13551971 15 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 15 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 15 2023-08-31 13551971 16 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 16 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 16 2023-08-31 13551971 17 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 17 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 17 2023-08-31 13551971 18 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 18 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 18 2023-08-31 13551971 19 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 19 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 19 2023-08-31 13551971 20 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments 20 2023-08-31 13551971 frs-core:Non-currentFinancialInstruments 20 2023-08-31 13551971 dpl-frs:Item1 2022-09-01 2023-08-31 13551971 dpl-frs:Item1 2022-08-31 13551971 dpl-frs:Item1 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 13551971 dpl-frs:Item2 2022-09-01 2023-08-31 13551971 dpl-frs:Item2 2022-08-31 13551971 dpl-frs:Item2 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 13551971 dpl-frs:Item3 2022-09-01 2023-08-31 13551971 dpl-frs:Item3 2022-08-31 13551971 dpl-frs:Item3 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 13551971 dpl-frs:Item4 2022-09-01 2023-08-31 13551971 dpl-frs:Item4 2022-08-31 13551971 dpl-frs:Item4 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 13551971 dpl-frs:Item5 2022-09-01 2023-08-31 13551971 dpl-frs:Item5 2022-08-31 13551971 dpl-frs:Item5 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 13551971 dpl-frs:Item6 2022-09-01 2023-08-31 13551971 dpl-frs:Item6 2022-08-31 13551971 dpl-frs:Item6 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 13551971 dpl-frs:Item7 2022-09-01 2023-08-31 13551971 dpl-frs:Item7 2022-08-31 13551971 dpl-frs:Item7 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 13551971 dpl-frs:Item8 2022-09-01 2023-08-31 13551971 dpl-frs:Item8 2022-08-31 13551971 dpl-frs:Item8 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 13551971 dpl-frs:Item9 2022-09-01 2023-08-31 13551971 dpl-frs:Item9 2022-08-31 13551971 dpl-frs:Item9 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 13551971 dpl-frs:Item10 2022-09-01 2023-08-31 13551971 dpl-frs:Item10 2022-08-31 13551971 dpl-frs:Item10 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 13551971 dpl-frs:Item11 2022-09-01 2023-08-31 13551971 dpl-frs:Item11 2022-08-31 13551971 dpl-frs:Item11 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 13551971 dpl-frs:Item12 2022-09-01 2023-08-31 13551971 dpl-frs:Item12 2022-08-31 13551971 dpl-frs:Item12 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 13551971 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 13551971 1 2022-09-01 2023-08-31 13551971 frs-countries:EnglandWales 2022-09-01 2023-08-31 13551971 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-05 13551971 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 13551971 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-06 2022-08-31 13551971 frs-core:AllSubsidiaries 2021-08-06 2022-08-31 13551971 frs-core:KeyManagementPersonnel 2021-08-06 2022-08-31 13551971 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-06 2022-08-31 13551971 frs-core:OtherRelatedParties 2021-08-06 2022-08-31 13551971 2021-08-05 13551971 2022-08-31 13551971 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 2021-08-06 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 2022-08-31 13551971 frs-core:AfterOneYear 2021-08-06 2022-08-31 13551971 frs-core:BetweenOneFiveYears 2021-08-06 2022-08-31 13551971 frs-core:BetweenOneFiveYears 2022-08-31 13551971 frs-core:ComputerEquipment 2022-08-31 13551971 frs-core:ComputerEquipment 2021-08-06 2022-08-31 13551971 frs-core:ComputerEquipment 2021-08-05 13551971 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 13551971 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-06 2022-08-31 13551971 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-05 13551971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 13551971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-06 2022-08-31 13551971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-05 13551971 frs-core:FurnitureFittings 2022-08-31 13551971 frs-core:FurnitureFittings 2021-08-06 2022-08-31 13551971 frs-core:FurnitureFittings 2021-08-05 13551971 frs-core:NetGoodwill 2022-08-31 13551971 frs-core:NetGoodwill 2021-08-06 2022-08-31 13551971 frs-core:NetGoodwill 2021-08-05 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-06 2022-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-05 13551971 frs-core:LandBuildings 2022-08-31 13551971 frs-core:LandBuildings 2021-08-06 2022-08-31 13551971 frs-core:LandBuildings 2021-08-05 13551971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 13551971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-06 2022-08-31 13551971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-05 13551971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 13551971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-06 2022-08-31 13551971 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-05 13551971 frs-core:MoreThanFiveYears 2021-08-06 2022-08-31 13551971 frs-core:MoreThanFiveYears 2022-08-31 13551971 frs-core:MotorVehicles 2022-08-31 13551971 frs-core:MotorVehicles 2021-08-06 2022-08-31 13551971 frs-core:MotorVehicles 2021-08-05 13551971 frs-core:OtherResidualIntangibleAssets 2022-08-31 13551971 frs-core:OtherResidualIntangibleAssets 2021-08-06 2022-08-31 13551971 frs-core:OtherResidualIntangibleAssets 2021-08-05 13551971 frs-core:PlantMachinery 2022-08-31 13551971 frs-core:PlantMachinery 2021-08-06 2022-08-31 13551971 frs-core:PlantMachinery 2021-08-05 13551971 frs-core:Secured 2022-08-31 13551971 frs-core:Unsecured 2022-08-31 13551971 frs-core:WithinOneYear 2021-08-06 2022-08-31 13551971 frs-core:WithinOneYear 2022-08-31 13551971 frs-core:CapitalRedemptionReserve 2021-08-06 2022-08-31 13551971 frs-core:CapitalRedemptionReserve 2021-08-05 13551971 frs-core:CapitalRedemptionReserve 2022-08-31 13551971 frs-core:OtherReservesSubtotal 2021-08-06 2022-08-31 13551971 frs-core:OtherReservesSubtotal 2021-08-05 13551971 frs-core:OtherReservesSubtotal 2022-08-31 13551971 frs-core:RevaluationReserve 2021-08-06 2022-08-31 13551971 frs-core:RevaluationReserve 2021-08-05 13551971 frs-core:RevaluationReserve 2022-08-31 13551971 frs-core:SharePremium 2021-08-06 2022-08-31 13551971 frs-core:SharePremium 2021-08-05 13551971 frs-core:SharePremium 2022-08-31 13551971 frs-core:ShareCapital 2021-08-06 2022-08-31 13551971 frs-core:ShareCapital 2021-08-05 13551971 frs-core:ShareCapital 2022-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2021-08-06 2022-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-05 13551971 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2021-08-05 13551971 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-05 13551971 frs-countries:UnitedKingdom 2021-08-06 2022-08-31 13551971 frs-countries:Europe 2021-08-06 2022-08-31 13551971 frs-countries:NorthAmerica 2021-08-06 2022-08-31 13551971 frs-countries:SouthAmerica 2021-08-06 2022-08-31 13551971 frs-countries:Asia 2021-08-06 2022-08-31 13551971 frs-countries:RestWorldOutsideUK 2021-08-06 2022-08-31 13551971 frs-bus:HighestPaidDirector 2021-08-06 2022-08-31 13551971 frs-bus:PrivateLimitedCompanyLtd 2021-08-06 2022-08-31 13551971 frs-bus:CompanyLimitedByGuarantee 2021-08-06 2022-08-31 13551971 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-06 2022-08-31 13551971 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-06 2022-08-31 13551971 frs-bus:FullAccounts 2021-08-06 2022-08-31 13551971 frs-bus:FilletedAccounts 2021-08-06 2022-08-31 13551971 frs-bus:AbridgedAccounts 2021-08-06 2022-08-31 13551971 frs-bus:FRS102 2021-08-06 2022-08-31 13551971 frs-bus:MediumEntities 2021-08-06 2022-08-31 13551971 frs-bus:SmallEntities 2021-08-06 2022-08-31 13551971 frs-bus:EntityHasNeverTraded 2021-08-06 2022-08-31 13551971 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-06 2022-08-31 13551971 frs-bus:Audited 2021-08-06 2022-08-31 13551971 frs-bus:AuditExempt-NoAccountantsReport 2021-08-06 2022-08-31 13551971 frs-bus:AuditExemptWithAccountantsReport 2021-08-06 2022-08-31 13551971 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-06 2022-08-31 13551971 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-06 2022-08-31 13551971 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-06 2022-08-31 13551971 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-06 2022-08-31 13551971 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-06 2022-08-31 13551971 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-06 2022-08-31 13551971 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-06 2022-08-31 13551971 frs-bus:OrdinaryShareClass1 2021-08-06 2022-08-31 13551971 frs-bus:OrdinaryShareClass1 2021-08-05 13551971 frs-bus:OrdinaryShareClass1 2022-08-31 13551971 frs-bus:OrdinaryShareClass2 2021-08-06 2022-08-31 13551971 frs-bus:OrdinaryShareClass2 2021-08-05 13551971 frs-bus:OrdinaryShareClass2 2022-08-31 13551971 frs-bus:OrdinaryShareClass3 2021-08-06 2022-08-31 13551971 frs-bus:OrdinaryShareClass3 2021-08-05 13551971 frs-bus:OrdinaryShareClass3 2022-08-31 13551971 frs-bus:OrdinaryShareClass4 2021-08-06 2022-08-31 13551971 frs-bus:OrdinaryShareClass4 2021-08-05 13551971 frs-bus:OrdinaryShareClass4 2022-08-31 13551971 frs-bus:OrdinaryShareClass5 2021-08-06 2022-08-31 13551971 frs-bus:OrdinaryShareClass5 2021-08-05 13551971 frs-bus:OrdinaryShareClass5 2022-08-31 13551971 frs-bus:PreferenceShareClass1 2021-08-06 2022-08-31 13551971 frs-bus:PreferenceShareClass1 2021-08-05 13551971 frs-bus:PreferenceShareClass1 2022-08-31 13551971 frs-bus:PreferenceShareClass2 2021-08-06 2022-08-31 13551971 frs-bus:PreferenceShareClass2 2021-08-05 13551971 frs-bus:PreferenceShareClass2 2022-08-31 13551971 frs-bus:PreferenceShareClass3 2021-08-06 2022-08-31 13551971 frs-bus:PreferenceShareClass3 2021-08-05 13551971 frs-bus:PreferenceShareClass3 2022-08-31 13551971 frs-bus:PreferenceShareClass4 2021-08-06 2022-08-31 13551971 frs-bus:PreferenceShareClass4 2021-08-05 13551971 frs-bus:PreferenceShareClass4 2022-08-31 13551971 frs-bus:PreferenceShareClass5 2021-08-06 2022-08-31 13551971 frs-bus:PreferenceShareClass5 2021-08-05 13551971 frs-bus:PreferenceShareClass5 2022-08-31 13551971 1 2021-08-06 2022-08-31 13551971 1 2022-08-31 13551971 1 2021-08-06 2022-08-31 13551971 frs-core:LeasedAssets 2021-08-06 2022-08-31 13551971 frs-core:OwnedAssets 2021-08-06 2022-08-31 13551971 frs-core:CurrencyRisk 2021-08-06 2022-08-31 13551971 frs-core:MarketRisk 2021-08-06 2022-08-31 13551971 frs-core:InterestRateRisk 2021-08-06 2022-08-31 13551971 frs-core:DeferredTaxation 2021-08-06 2022-08-31 13551971 frs-core:DeferredTaxation 2021-08-05 13551971 frs-core:DeferredTaxation 2022-08-31 13551971 frs-core:OtherProvisionsContingentLiabilities 2021-08-06 2022-08-31 13551971 frs-core:OtherProvisionsContingentLiabilities 2021-08-05 13551971 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 13551971 frs-core:ProvisionsDeferredTax 2022-08-31 13551971 frs-core:OtherDeferredTax 2022-08-31 13551971 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 13551971 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 13551971 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 13551971 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-06 2022-08-31 13551971 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-05 13551971 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-06 2022-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-05 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-06 2022-08-31 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-05 13551971 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 13551971 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 13551971 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 13551971 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 13551971 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 13551971 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 13551971 frs-core:TaxCreditsDeferredTax 2022-08-31 13551971 frs-core:CostValuation 2021-08-05 13551971 frs-core:AdditionsToInvestments 2022-08-31 13551971 frs-core:DisposalsRepaymentsInvestments 2022-08-31 13551971 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 13551971 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 13551971 frs-core:CostValuation 2022-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments 2021-08-05 13551971 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 13551971 frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:ListedExchangeTraded 2021-08-05 13551971 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-05 13551971 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-05 13551971 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 13551971 frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:UnlistedNon-exchangeTraded 2021-08-05 13551971 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-05 13551971 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-05 13551971 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 13551971 dpl-frs:CostSales 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales 2021-08-05 13551971 dpl-frs:CostSales 2022-08-31 13551971 dpl-frs:DistributionCosts 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses 2021-08-06 2022-08-31 13551971 frs-bus:Director1 2021-08-06 2022-08-31 13551971 frs-bus:Director1 2021-08-05 13551971 frs-bus:Director1 2022-08-31 13551971 frs-bus:Director2 2021-08-06 2022-08-31 13551971 frs-bus:Director2 2021-08-05 13551971 frs-bus:Director2 2022-08-31 13551971 1 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 1 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 1 2022-08-31 13551971 2 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 2 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 2 2022-08-31 13551971 3 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 3 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 3 2022-08-31 13551971 4 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 4 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 4 2022-08-31 13551971 5 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 5 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 5 2022-08-31 13551971 6 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 6 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 6 2022-08-31 13551971 7 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 7 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 7 2022-08-31 13551971 8 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 8 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 8 2022-08-31 13551971 9 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 9 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 9 2022-08-31 13551971 10 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 10 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 10 2022-08-31 13551971 11 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 11 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 11 2022-08-31 13551971 12 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 12 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 12 2022-08-31 13551971 13 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 13 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 13 2022-08-31 13551971 14 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 14 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 14 2022-08-31 13551971 15 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 15 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 15 2022-08-31 13551971 16 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 16 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 16 2022-08-31 13551971 17 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 17 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 17 2022-08-31 13551971 18 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 18 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 18 2022-08-31 13551971 19 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 19 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 19 2022-08-31 13551971 20 2021-08-06 2022-08-31 13551971 frs-core:CurrentFinancialInstruments 20 2022-08-31 13551971 frs-core:Non-currentFinancialInstruments 20 2022-08-31 13551971 dpl-frs:Item1 2021-08-06 2022-08-31 13551971 dpl-frs:Item1 2021-08-05 13551971 dpl-frs:Item1 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item1 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item1 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-06 2022-08-31 13551971 dpl-frs:Item2 2021-08-06 2022-08-31 13551971 dpl-frs:Item2 2021-08-05 13551971 dpl-frs:Item2 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item2 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item2 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-06 2022-08-31 13551971 dpl-frs:Item3 2021-08-06 2022-08-31 13551971 dpl-frs:Item3 2021-08-05 13551971 dpl-frs:Item3 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item3 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item3 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-06 2022-08-31 13551971 dpl-frs:Item4 2021-08-06 2022-08-31 13551971 dpl-frs:Item4 2021-08-05 13551971 dpl-frs:Item4 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item4 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item4 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-06 2022-08-31 13551971 dpl-frs:Item5 2021-08-06 2022-08-31 13551971 dpl-frs:Item5 2021-08-05 13551971 dpl-frs:Item5 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item5 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item5 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-06 2022-08-31 13551971 dpl-frs:Item6 2021-08-06 2022-08-31 13551971 dpl-frs:Item6 2021-08-05 13551971 dpl-frs:Item6 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item6 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item6 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-06 2022-08-31 13551971 dpl-frs:Item7 2021-08-06 2022-08-31 13551971 dpl-frs:Item7 2021-08-05 13551971 dpl-frs:Item7 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item7 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item7 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-06 2022-08-31 13551971 dpl-frs:Item8 2021-08-06 2022-08-31 13551971 dpl-frs:Item8 2021-08-05 13551971 dpl-frs:Item8 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item8 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item8 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-06 2022-08-31 13551971 dpl-frs:Item9 2021-08-06 2022-08-31 13551971 dpl-frs:Item9 2021-08-05 13551971 dpl-frs:Item9 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item9 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item9 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-06 2022-08-31 13551971 dpl-frs:Item10 2021-08-06 2022-08-31 13551971 dpl-frs:Item10 2021-08-05 13551971 dpl-frs:Item10 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item10 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item10 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-06 2022-08-31 13551971 dpl-frs:Item11 2021-08-06 2022-08-31 13551971 dpl-frs:Item11 2021-08-05 13551971 dpl-frs:Item11 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item11 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item11 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-06 2022-08-31 13551971 dpl-frs:Item12 2021-08-06 2022-08-31 13551971 dpl-frs:Item12 2021-08-05 13551971 dpl-frs:Item12 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item12 2021-08-06 2022-08-31 13551971 dpl-frs:CostSales dpl-frs:Item12 2021-08-05 13551971 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 13551971 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-06 2022-08-31 13551971 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-06 2022-08-31 13551971 1 2021-08-06 2022-08-31 13551971 frs-countries:EnglandWales 2021-08-06 2022-08-31
Registered number: 13551971
Property One Ten Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13551971
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 221,000 -
221,000 -
CURRENT ASSETS
Debtors 5 730 100
Cash at bank and in hand 5,811 -
6,541 100
Creditors: Amounts Falling Due Within One Year 6 (220,903 ) -
NET CURRENT ASSETS (LIABILITIES) (214,362 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES 6,638 100
NET ASSETS 6,638 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 6,538 -
SHAREHOLDERS' FUNDS 6,638 100
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 Nigel Chisman
Director
13/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Property One Ten Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13551971 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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, excluding discounts, rebates, value added tax or other similar sales taxes.
2.3. 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. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for. 
Changes in fair value are recognised in the profit and loss account.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 September 2022 -
Additions 222,296
Revaluation (1,296)
As at 31 August 2023 221,000
Net Book Value
As at 31 August 2023 221,000
As at 1 September 2022 -
5. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Trade debtors 630 -
Other debtors 100 100
730 100
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Corporation tax 1,837 -
Directors' loan accounts 219,066 -
220,903 -
7. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4