Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2021 1 September 2020 false 1 September 2021 31 August 2022 31 August 2022 12153588 Mr Joel Gross Mr Joel Gross true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12153588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12153588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12153588 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12153588 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12153588 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12153588 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 12153588 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 12153588 2021-08-31 12153588 2022-08-31 12153588 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 2022-08-31 12153588 frs-core:AfterOneYear 2021-09-01 2022-08-31 12153588 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 12153588 frs-core:BetweenOneFiveYears 2022-08-31 12153588 frs-core:ComputerEquipment 2022-08-31 12153588 frs-core:ComputerEquipment 2021-09-01 2022-08-31 12153588 frs-core:ComputerEquipment 2021-08-31 12153588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12153588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 12153588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12153588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12153588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 12153588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12153588 frs-core:FurnitureFittings 2022-08-31 12153588 frs-core:FurnitureFittings 2021-09-01 2022-08-31 12153588 frs-core:FurnitureFittings 2021-08-31 12153588 frs-core:NetGoodwill 2022-08-31 12153588 frs-core:NetGoodwill 2021-09-01 2022-08-31 12153588 frs-core:NetGoodwill 2021-08-31 12153588 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12153588 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 12153588 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12153588 frs-core:LandBuildings 2022-08-31 12153588 frs-core:LandBuildings 2021-09-01 2022-08-31 12153588 frs-core:LandBuildings 2021-08-31 12153588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12153588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 12153588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12153588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12153588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 12153588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12153588 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 12153588 frs-core:MoreThanFiveYears 2022-08-31 12153588 frs-core:MotorVehicles 2022-08-31 12153588 frs-core:MotorVehicles 2021-09-01 2022-08-31 12153588 frs-core:MotorVehicles 2021-08-31 12153588 frs-core:OtherResidualIntangibleAssets 2022-08-31 12153588 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 12153588 frs-core:OtherResidualIntangibleAssets 2021-08-31 12153588 frs-core:PlantMachinery 2022-08-31 12153588 frs-core:PlantMachinery 2021-09-01 2022-08-31 12153588 frs-core:PlantMachinery 2021-08-31 12153588 frs-core:Secured 2022-08-31 12153588 frs-core:Unsecured 2022-08-31 12153588 frs-core:WithinOneYear 2021-09-01 2022-08-31 12153588 frs-core:WithinOneYear 2022-08-31 12153588 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 12153588 frs-core:CapitalRedemptionReserve 2021-08-31 12153588 frs-core:CapitalRedemptionReserve 2022-08-31 12153588 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 12153588 frs-core:OtherReservesSubtotal 2021-08-31 12153588 frs-core:OtherReservesSubtotal 2022-08-31 12153588 frs-core:RevaluationReserve 2021-09-01 2022-08-31 12153588 frs-core:RevaluationReserve 2021-08-31 12153588 frs-core:RevaluationReserve 2022-08-31 12153588 frs-core:SharePremium 2021-09-01 2022-08-31 12153588 frs-core:SharePremium 2021-08-31 12153588 frs-core:SharePremium 2022-08-31 12153588 frs-core:ShareCapital 2021-09-01 2022-08-31 12153588 frs-core:ShareCapital 2021-08-31 12153588 frs-core:ShareCapital 2022-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 12153588 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 12153588 frs-countries:Europe 2021-09-01 2022-08-31 12153588 frs-countries:NorthAmerica 2021-09-01 2022-08-31 12153588 frs-countries:SouthAmerica 2021-09-01 2022-08-31 12153588 frs-countries:Asia 2021-09-01 2022-08-31 12153588 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 12153588 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 12153588 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12153588 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 12153588 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 12153588 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 12153588 frs-bus:FullAccounts 2021-09-01 2022-08-31 12153588 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12153588 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 12153588 frs-bus:FRS102 2021-09-01 2022-08-31 12153588 frs-bus:MediumEntities 2021-09-01 2022-08-31 12153588 frs-bus:SmallEntities 2021-09-01 2022-08-31 12153588 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 12153588 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 12153588 frs-bus:Audited 2021-09-01 2022-08-31 12153588 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12153588 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 12153588 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12153588 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12153588 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12153588 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12153588 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12153588 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12153588 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12153588 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 12153588 frs-bus:OrdinaryShareClass1 2021-08-31 12153588 frs-bus:OrdinaryShareClass1 2022-08-31 12153588 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 12153588 frs-bus:OrdinaryShareClass2 2021-08-31 12153588 frs-bus:OrdinaryShareClass2 2022-08-31 12153588 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 12153588 frs-bus:OrdinaryShareClass3 2021-08-31 12153588 frs-bus:OrdinaryShareClass3 2022-08-31 12153588 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 12153588 frs-bus:OrdinaryShareClass4 2021-08-31 12153588 frs-bus:OrdinaryShareClass4 2022-08-31 12153588 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 12153588 frs-bus:OrdinaryShareClass5 2021-08-31 12153588 frs-bus:OrdinaryShareClass5 2022-08-31 12153588 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 12153588 frs-bus:PreferenceShareClass1 2021-08-31 12153588 frs-bus:PreferenceShareClass1 2022-08-31 12153588 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 12153588 frs-bus:PreferenceShareClass2 2021-08-31 12153588 frs-bus:PreferenceShareClass2 2022-08-31 12153588 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 12153588 frs-bus:PreferenceShareClass3 2021-08-31 12153588 frs-bus:PreferenceShareClass3 2022-08-31 12153588 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 12153588 frs-bus:PreferenceShareClass4 2021-08-31 12153588 frs-bus:PreferenceShareClass4 2022-08-31 12153588 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 12153588 frs-bus:PreferenceShareClass5 2021-08-31 12153588 frs-bus:PreferenceShareClass5 2022-08-31 12153588 1 2021-09-01 2022-08-31 12153588 1 2022-08-31 12153588 1 2021-09-01 2022-08-31 12153588 frs-core:LeasedAssets 2021-09-01 2022-08-31 12153588 frs-core:OwnedAssets 2021-09-01 2022-08-31 12153588 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12153588 frs-core:MarketRisk 2021-09-01 2022-08-31 12153588 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12153588 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12153588 frs-core:DeferredTaxation 2021-08-31 12153588 frs-core:DeferredTaxation 2022-08-31 12153588 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12153588 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12153588 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12153588 frs-core:ProvisionsDeferredTax 2022-08-31 12153588 frs-core:OtherDeferredTax 2022-08-31 12153588 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12153588 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12153588 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12153588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12153588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12153588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12153588 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12153588 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12153588 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12153588 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12153588 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12153588 frs-core:TaxCreditsDeferredTax 2022-08-31 12153588 frs-core:CostValuation 2021-08-31 12153588 frs-core:AdditionsToInvestments 2022-08-31 12153588 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12153588 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12153588 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12153588 frs-core:CostValuation 2022-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12153588 frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12153588 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12153588 dpl-frs:CostSales 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales 2021-08-31 12153588 dpl-frs:CostSales 2022-08-31 12153588 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12153588 frs-bus:Director1 2021-09-01 2022-08-31 12153588 frs-bus:Director1 2021-08-31 12153588 frs-bus:Director1 2022-08-31 12153588 1 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 1 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12153588 2 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 2 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12153588 3 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 3 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12153588 4 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 4 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12153588 5 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 5 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12153588 6 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 6 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12153588 7 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 7 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12153588 8 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 8 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12153588 9 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 9 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12153588 10 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 10 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12153588 11 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 11 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12153588 12 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 12 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12153588 13 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 13 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12153588 14 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 14 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12153588 15 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 15 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12153588 16 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 16 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12153588 17 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 17 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12153588 18 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 18 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12153588 19 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 19 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12153588 20 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments 20 2022-08-31 12153588 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12153588 dpl-frs:Item1 2021-09-01 2022-08-31 12153588 dpl-frs:Item1 2021-08-31 12153588 dpl-frs:Item1 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12153588 dpl-frs:Item2 2021-09-01 2022-08-31 12153588 dpl-frs:Item2 2021-08-31 12153588 dpl-frs:Item2 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12153588 dpl-frs:Item3 2021-09-01 2022-08-31 12153588 dpl-frs:Item3 2021-08-31 12153588 dpl-frs:Item3 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12153588 dpl-frs:Item4 2021-09-01 2022-08-31 12153588 dpl-frs:Item4 2021-08-31 12153588 dpl-frs:Item4 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12153588 dpl-frs:Item5 2021-09-01 2022-08-31 12153588 dpl-frs:Item5 2021-08-31 12153588 dpl-frs:Item5 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12153588 dpl-frs:Item6 2021-09-01 2022-08-31 12153588 dpl-frs:Item6 2021-08-31 12153588 dpl-frs:Item6 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12153588 dpl-frs:Item7 2021-09-01 2022-08-31 12153588 dpl-frs:Item7 2021-08-31 12153588 dpl-frs:Item7 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12153588 dpl-frs:Item8 2021-09-01 2022-08-31 12153588 dpl-frs:Item8 2021-08-31 12153588 dpl-frs:Item8 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12153588 dpl-frs:Item9 2021-09-01 2022-08-31 12153588 dpl-frs:Item9 2021-08-31 12153588 dpl-frs:Item9 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12153588 dpl-frs:Item10 2021-09-01 2022-08-31 12153588 dpl-frs:Item10 2021-08-31 12153588 dpl-frs:Item10 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12153588 dpl-frs:Item11 2021-09-01 2022-08-31 12153588 dpl-frs:Item11 2021-08-31 12153588 dpl-frs:Item11 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12153588 dpl-frs:Item12 2021-09-01 2022-08-31 12153588 dpl-frs:Item12 2021-08-31 12153588 dpl-frs:Item12 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12153588 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12153588 1 2021-09-01 2022-08-31 12153588 frs-countries:EnglandWales 2021-09-01 2022-08-31 12153588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-08-31 12153588 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-08-31 12153588 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-09-01 2021-08-31 12153588 frs-core:AllSubsidiaries 2020-09-01 2021-08-31 12153588 frs-core:KeyManagementPersonnel 2020-09-01 2021-08-31 12153588 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-09-01 2021-08-31 12153588 frs-core:OtherRelatedParties 2020-09-01 2021-08-31 12153588 2020-08-31 12153588 2021-08-31 12153588 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 2021-08-31 12153588 frs-core:AfterOneYear 2020-09-01 2021-08-31 12153588 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 12153588 frs-core:BetweenOneFiveYears 2021-08-31 12153588 frs-core:ComputerEquipment 2021-08-31 12153588 frs-core:ComputerEquipment 2020-09-01 2021-08-31 12153588 frs-core:ComputerEquipment 2020-08-31 12153588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12153588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2021-08-31 12153588 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 12153588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12153588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2021-08-31 12153588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 12153588 frs-core:FurnitureFittings 2021-08-31 12153588 frs-core:FurnitureFittings 2020-09-01 2021-08-31 12153588 frs-core:FurnitureFittings 2020-08-31 12153588 frs-core:NetGoodwill 2021-08-31 12153588 frs-core:NetGoodwill 2020-09-01 2021-08-31 12153588 frs-core:NetGoodwill 2020-08-31 12153588 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12153588 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2021-08-31 12153588 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 12153588 frs-core:LandBuildings 2021-08-31 12153588 frs-core:LandBuildings 2020-09-01 2021-08-31 12153588 frs-core:LandBuildings 2020-08-31 12153588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12153588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2021-08-31 12153588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 12153588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12153588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 12153588 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 12153588 frs-core:MoreThanFiveYears 2020-09-01 2021-08-31 12153588 frs-core:MoreThanFiveYears 2021-08-31 12153588 frs-core:MotorVehicles 2021-08-31 12153588 frs-core:MotorVehicles 2020-09-01 2021-08-31 12153588 frs-core:MotorVehicles 2020-08-31 12153588 frs-core:OtherResidualIntangibleAssets 2021-08-31 12153588 frs-core:OtherResidualIntangibleAssets 2020-09-01 2021-08-31 12153588 frs-core:OtherResidualIntangibleAssets 2020-08-31 12153588 frs-core:PlantMachinery 2021-08-31 12153588 frs-core:PlantMachinery 2020-09-01 2021-08-31 12153588 frs-core:PlantMachinery 2020-08-31 12153588 frs-core:Secured 2021-08-31 12153588 frs-core:Unsecured 2021-08-31 12153588 frs-core:WithinOneYear 2020-09-01 2021-08-31 12153588 frs-core:WithinOneYear 2021-08-31 12153588 frs-core:CapitalRedemptionReserve 2020-09-01 2021-08-31 12153588 frs-core:CapitalRedemptionReserve 2020-08-31 12153588 frs-core:CapitalRedemptionReserve 2021-08-31 12153588 frs-core:OtherReservesSubtotal 2020-09-01 2021-08-31 12153588 frs-core:OtherReservesSubtotal 2020-08-31 12153588 frs-core:OtherReservesSubtotal 2021-08-31 12153588 frs-core:RevaluationReserve 2020-09-01 2021-08-31 12153588 frs-core:RevaluationReserve 2020-08-31 12153588 frs-core:RevaluationReserve 2021-08-31 12153588 frs-core:SharePremium 2020-09-01 2021-08-31 12153588 frs-core:SharePremium 2020-08-31 12153588 frs-core:SharePremium 2021-08-31 12153588 frs-core:ShareCapital 2020-09-01 2021-08-31 12153588 frs-core:ShareCapital 2020-08-31 12153588 frs-core:ShareCapital 2021-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2021-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12153588 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 12153588 frs-countries:UnitedKingdom 2020-09-01 2021-08-31 12153588 frs-countries:Europe 2020-09-01 2021-08-31 12153588 frs-countries:NorthAmerica 2020-09-01 2021-08-31 12153588 frs-countries:SouthAmerica 2020-09-01 2021-08-31 12153588 frs-countries:Asia 2020-09-01 2021-08-31 12153588 frs-countries:RestWorldOutsideUK 2020-09-01 2021-08-31 12153588 frs-bus:HighestPaidDirector 2020-09-01 2021-08-31 12153588 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 12153588 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-08-31 12153588 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-08-31 12153588 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-08-31 12153588 frs-bus:FullAccounts 2020-09-01 2021-08-31 12153588 frs-bus:FilletedAccounts 2020-09-01 2021-08-31 12153588 frs-bus:AbridgedAccounts 2020-09-01 2021-08-31 12153588 frs-bus:FRS102 2020-09-01 2021-08-31 12153588 frs-bus:MediumEntities 2020-09-01 2021-08-31 12153588 frs-bus:SmallEntities 2020-09-01 2021-08-31 12153588 frs-bus:EntityHasNeverTraded 2020-09-01 2021-08-31 12153588 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-08-31 12153588 frs-bus:Audited 2020-09-01 2021-08-31 12153588 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 12153588 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 12153588 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 12153588 frs-bus:LargeCompaniesRegimeForAccounts 2020-09-01 2021-08-31 12153588 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 12153588 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-08-31 12153588 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 12153588 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 12153588 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 12153588 frs-bus:OrdinaryShareClass1 2020-09-01 2021-08-31 12153588 frs-bus:OrdinaryShareClass1 2020-08-31 12153588 frs-bus:OrdinaryShareClass1 2021-08-31 12153588 frs-bus:OrdinaryShareClass2 2020-09-01 2021-08-31 12153588 frs-bus:OrdinaryShareClass2 2020-08-31 12153588 frs-bus:OrdinaryShareClass2 2021-08-31 12153588 frs-bus:OrdinaryShareClass3 2020-09-01 2021-08-31 12153588 frs-bus:OrdinaryShareClass3 2020-08-31 12153588 frs-bus:OrdinaryShareClass3 2021-08-31 12153588 frs-bus:OrdinaryShareClass4 2020-09-01 2021-08-31 12153588 frs-bus:OrdinaryShareClass4 2020-08-31 12153588 frs-bus:OrdinaryShareClass4 2021-08-31 12153588 frs-bus:OrdinaryShareClass5 2020-09-01 2021-08-31 12153588 frs-bus:OrdinaryShareClass5 2020-08-31 12153588 frs-bus:OrdinaryShareClass5 2021-08-31 12153588 frs-bus:PreferenceShareClass1 2020-09-01 2021-08-31 12153588 frs-bus:PreferenceShareClass1 2020-08-31 12153588 frs-bus:PreferenceShareClass1 2021-08-31 12153588 frs-bus:PreferenceShareClass2 2020-09-01 2021-08-31 12153588 frs-bus:PreferenceShareClass2 2020-08-31 12153588 frs-bus:PreferenceShareClass2 2021-08-31 12153588 frs-bus:PreferenceShareClass3 2020-09-01 2021-08-31 12153588 frs-bus:PreferenceShareClass3 2020-08-31 12153588 frs-bus:PreferenceShareClass3 2021-08-31 12153588 frs-bus:PreferenceShareClass4 2020-09-01 2021-08-31 12153588 frs-bus:PreferenceShareClass4 2020-08-31 12153588 frs-bus:PreferenceShareClass4 2021-08-31 12153588 frs-bus:PreferenceShareClass5 2020-09-01 2021-08-31 12153588 frs-bus:PreferenceShareClass5 2020-08-31 12153588 frs-bus:PreferenceShareClass5 2021-08-31 12153588 1 2020-09-01 2021-08-31 12153588 1 2021-08-31 12153588 1 2020-09-01 2021-08-31 12153588 frs-core:LeasedAssets 2020-09-01 2021-08-31 12153588 frs-core:OwnedAssets 2020-09-01 2021-08-31 12153588 frs-core:CurrencyRisk 2020-09-01 2021-08-31 12153588 frs-core:MarketRisk 2020-09-01 2021-08-31 12153588 frs-core:InterestRateRisk 2020-09-01 2021-08-31 12153588 frs-core:DeferredTaxation 2020-09-01 2021-08-31 12153588 frs-core:DeferredTaxation 2020-08-31 12153588 frs-core:DeferredTaxation 2021-08-31 12153588 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-08-31 12153588 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 12153588 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12153588 frs-core:ProvisionsDeferredTax 2021-08-31 12153588 frs-core:OtherDeferredTax 2021-08-31 12153588 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-31 12153588 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-31 12153588 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-31 12153588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-08-31 12153588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 12153588 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-08-31 12153588 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12153588 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-08-31 12153588 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-08-31 12153588 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-08-31 12153588 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-08-31 12153588 frs-core:Share-basedPaymentsDeferredTax 2021-08-31 12153588 frs-core:TaxCreditsDeferredTax 2021-08-31 12153588 frs-core:CostValuation 2020-08-31 12153588 frs-core:AdditionsToInvestments 2021-08-31 12153588 frs-core:DisposalsRepaymentsInvestments 2021-08-31 12153588 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-08-31 12153588 frs-core:OtherIncreaseDecreaseInInvestments 2021-08-31 12153588 frs-core:CostValuation 2021-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments 2020-08-31 12153588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12153588 frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:ListedExchangeTraded 2020-08-31 12153588 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-31 12153588 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-31 12153588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12153588 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:UnlistedNon-exchangeTraded 2020-08-31 12153588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-08-31 12153588 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-08-31 12153588 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12153588 dpl-frs:CostSales 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales 2020-08-31 12153588 dpl-frs:CostSales 2021-08-31 12153588 dpl-frs:DistributionCosts 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses 2020-09-01 2021-08-31 12153588 frs-bus:Director1 2020-09-01 2021-08-31 12153588 frs-bus:Director1 2020-08-31 12153588 frs-bus:Director1 2021-08-31 12153588 1 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 1 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 1 2021-08-31 12153588 2 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 2 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 2 2021-08-31 12153588 3 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 3 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 3 2021-08-31 12153588 4 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 4 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 4 2021-08-31 12153588 5 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 5 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 5 2021-08-31 12153588 6 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 6 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 6 2021-08-31 12153588 7 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 7 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 7 2021-08-31 12153588 8 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 8 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 8 2021-08-31 12153588 9 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 9 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 9 2021-08-31 12153588 10 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 10 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 10 2021-08-31 12153588 11 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 11 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 11 2021-08-31 12153588 12 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 12 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 12 2021-08-31 12153588 13 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 13 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 13 2021-08-31 12153588 14 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 14 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 14 2021-08-31 12153588 15 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 15 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 15 2021-08-31 12153588 16 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 16 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 16 2021-08-31 12153588 17 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 17 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 17 2021-08-31 12153588 18 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 18 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 18 2021-08-31 12153588 19 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 19 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 19 2021-08-31 12153588 20 2020-09-01 2021-08-31 12153588 frs-core:CurrentFinancialInstruments 20 2021-08-31 12153588 frs-core:Non-currentFinancialInstruments 20 2021-08-31 12153588 dpl-frs:Item1 2020-09-01 2021-08-31 12153588 dpl-frs:Item1 2020-08-31 12153588 dpl-frs:Item1 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item1 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item1 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item1 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-09-01 2021-08-31 12153588 dpl-frs:Item2 2020-09-01 2021-08-31 12153588 dpl-frs:Item2 2020-08-31 12153588 dpl-frs:Item2 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item2 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item2 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item2 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-09-01 2021-08-31 12153588 dpl-frs:Item3 2020-09-01 2021-08-31 12153588 dpl-frs:Item3 2020-08-31 12153588 dpl-frs:Item3 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item3 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item3 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item3 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-09-01 2021-08-31 12153588 dpl-frs:Item4 2020-09-01 2021-08-31 12153588 dpl-frs:Item4 2020-08-31 12153588 dpl-frs:Item4 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item4 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item4 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item4 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-09-01 2021-08-31 12153588 dpl-frs:Item5 2020-09-01 2021-08-31 12153588 dpl-frs:Item5 2020-08-31 12153588 dpl-frs:Item5 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item5 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item5 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item5 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-09-01 2021-08-31 12153588 dpl-frs:Item6 2020-09-01 2021-08-31 12153588 dpl-frs:Item6 2020-08-31 12153588 dpl-frs:Item6 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item6 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item6 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item6 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-09-01 2021-08-31 12153588 dpl-frs:Item7 2020-09-01 2021-08-31 12153588 dpl-frs:Item7 2020-08-31 12153588 dpl-frs:Item7 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item7 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item7 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item7 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-09-01 2021-08-31 12153588 dpl-frs:Item8 2020-09-01 2021-08-31 12153588 dpl-frs:Item8 2020-08-31 12153588 dpl-frs:Item8 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item8 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item8 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item8 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-09-01 2021-08-31 12153588 dpl-frs:Item9 2020-09-01 2021-08-31 12153588 dpl-frs:Item9 2020-08-31 12153588 dpl-frs:Item9 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item9 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item9 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item9 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-09-01 2021-08-31 12153588 dpl-frs:Item10 2020-09-01 2021-08-31 12153588 dpl-frs:Item10 2020-08-31 12153588 dpl-frs:Item10 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item10 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item10 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item10 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-09-01 2021-08-31 12153588 dpl-frs:Item11 2020-09-01 2021-08-31 12153588 dpl-frs:Item11 2020-08-31 12153588 dpl-frs:Item11 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item11 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item11 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item11 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-09-01 2021-08-31 12153588 dpl-frs:Item12 2020-09-01 2021-08-31 12153588 dpl-frs:Item12 2020-08-31 12153588 dpl-frs:Item12 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item12 2020-09-01 2021-08-31 12153588 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 12153588 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12153588 dpl-frs:DistributionCosts dpl-frs:Item12 2020-09-01 2021-08-31 12153588 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-09-01 2021-08-31 12153588 1 2020-09-01 2021-08-31 12153588 frs-countries:EnglandWales 2020-09-01 2021-08-31
Registered number: 12153588
GROSS FINANCE LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12153588
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 37,878 11,980
Cash at bank and in hand 2,645 1,539
40,523 13,519
Creditors: Amounts Falling Due Within One Year 5 (47,732 ) (58,563 )
NET CURRENT ASSETS (LIABILITIES) (7,209 ) (45,044 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,209 ) (45,044 )
NET LIABILITIES (7,209 ) (45,044 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (7,210 ) (45,045 )
SHAREHOLDERS' FUNDS (7,209) (45,044)
For the year ending 31 August 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Joel Gross
Director
29th August 2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
GROSS FINANCE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12153588 . The registered office is 60 Chardmore Road, London, N16 6JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Debtors
2022 2021
£ £
Due within one year
Other debtors 37,878 11,980
37,878 11,980
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 46,357 50,000
Other creditors 1,045 8,263
Accruals and deferred income 330 300
47,732 58,563
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr Joel Gross by virtue of his ownership of 100% of the issued share capital in the company.
Page 2