Acorah Software Products - Accounts Production 14.3.260 true true 31 August 2022 1 September 2021 true No description of principal activity 1 September 2022 31 August 2023 31 August 2023 12814602 Mr Scott Wheatley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12814602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12814602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 12814602 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 12814602 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 12814602 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 12814602 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 12814602 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 12814602 2022-08-31 12814602 2023-08-31 12814602 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 2023-08-31 12814602 frs-core:AfterOneYear 2022-09-01 2023-08-31 12814602 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 12814602 frs-core:BetweenOneFiveYears 2023-08-31 12814602 frs-core:ComputerEquipment 2023-08-31 12814602 frs-core:ComputerEquipment 2022-09-01 2023-08-31 12814602 frs-core:ComputerEquipment 2022-08-31 12814602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 12814602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 12814602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12814602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 12814602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 12814602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12814602 frs-core:FurnitureFittings 2023-08-31 12814602 frs-core:FurnitureFittings 2022-09-01 2023-08-31 12814602 frs-core:FurnitureFittings 2022-08-31 12814602 frs-core:NetGoodwill 2023-08-31 12814602 frs-core:NetGoodwill 2022-09-01 2023-08-31 12814602 frs-core:NetGoodwill 2022-08-31 12814602 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 12814602 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 12814602 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12814602 frs-core:LandBuildings 2023-08-31 12814602 frs-core:LandBuildings 2022-09-01 2023-08-31 12814602 frs-core:LandBuildings 2022-08-31 12814602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 12814602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 12814602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12814602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 12814602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 12814602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12814602 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 12814602 frs-core:MoreThanFiveYears 2023-08-31 12814602 frs-core:MotorVehicles 2023-08-31 12814602 frs-core:MotorVehicles 2022-09-01 2023-08-31 12814602 frs-core:MotorVehicles 2022-08-31 12814602 frs-core:OtherResidualIntangibleAssets 2023-08-31 12814602 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 12814602 frs-core:OtherResidualIntangibleAssets 2022-08-31 12814602 frs-core:PlantMachinery 2023-08-31 12814602 frs-core:PlantMachinery 2022-09-01 2023-08-31 12814602 frs-core:PlantMachinery 2022-08-31 12814602 frs-core:Secured 2023-08-31 12814602 frs-core:Unsecured 2023-08-31 12814602 frs-core:WithinOneYear 2022-09-01 2023-08-31 12814602 frs-core:WithinOneYear 2023-08-31 12814602 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 12814602 frs-core:CapitalRedemptionReserve 2022-08-31 12814602 frs-core:CapitalRedemptionReserve 2023-08-31 12814602 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 12814602 frs-core:OtherReservesSubtotal 2022-08-31 12814602 frs-core:OtherReservesSubtotal 2023-08-31 12814602 frs-core:RevaluationReserve 2022-09-01 2023-08-31 12814602 frs-core:RevaluationReserve 2022-08-31 12814602 frs-core:RevaluationReserve 2023-08-31 12814602 frs-core:SharePremium 2022-09-01 2023-08-31 12814602 frs-core:SharePremium 2022-08-31 12814602 frs-core:SharePremium 2023-08-31 12814602 frs-core:ShareCapital 2022-09-01 2023-08-31 12814602 frs-core:ShareCapital 2022-08-31 12814602 frs-core:ShareCapital 2023-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 12814602 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 12814602 frs-countries:Europe 2022-09-01 2023-08-31 12814602 frs-countries:NorthAmerica 2022-09-01 2023-08-31 12814602 frs-countries:SouthAmerica 2022-09-01 2023-08-31 12814602 frs-countries:Asia 2022-09-01 2023-08-31 12814602 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 12814602 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 12814602 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12814602 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 12814602 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 12814602 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 12814602 frs-bus:FullAccounts 2022-09-01 2023-08-31 12814602 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12814602 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 12814602 frs-bus:FRS102 2022-09-01 2023-08-31 12814602 frs-bus:MediumEntities 2022-09-01 2023-08-31 12814602 frs-bus:SmallEntities 2022-09-01 2023-08-31 12814602 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 12814602 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 12814602 frs-bus:Audited 2022-09-01 2023-08-31 12814602 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12814602 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 12814602 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12814602 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12814602 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12814602 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12814602 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12814602 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12814602 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12814602 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 12814602 frs-bus:OrdinaryShareClass1 2022-08-31 12814602 frs-bus:OrdinaryShareClass1 2023-08-31 12814602 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 12814602 frs-bus:OrdinaryShareClass2 2022-08-31 12814602 frs-bus:OrdinaryShareClass2 2023-08-31 12814602 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 12814602 frs-bus:OrdinaryShareClass3 2022-08-31 12814602 frs-bus:OrdinaryShareClass3 2023-08-31 12814602 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 12814602 frs-bus:OrdinaryShareClass4 2022-08-31 12814602 frs-bus:OrdinaryShareClass4 2023-08-31 12814602 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 12814602 frs-bus:OrdinaryShareClass5 2022-08-31 12814602 frs-bus:OrdinaryShareClass5 2023-08-31 12814602 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 12814602 frs-bus:PreferenceShareClass1 2022-08-31 12814602 frs-bus:PreferenceShareClass1 2023-08-31 12814602 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 12814602 frs-bus:PreferenceShareClass2 2022-08-31 12814602 frs-bus:PreferenceShareClass2 2023-08-31 12814602 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 12814602 frs-bus:PreferenceShareClass3 2022-08-31 12814602 frs-bus:PreferenceShareClass3 2023-08-31 12814602 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 12814602 frs-bus:PreferenceShareClass4 2022-08-31 12814602 frs-bus:PreferenceShareClass4 2023-08-31 12814602 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 12814602 frs-bus:PreferenceShareClass5 2022-08-31 12814602 frs-bus:PreferenceShareClass5 2023-08-31 12814602 1 2022-09-01 2023-08-31 12814602 1 2023-08-31 12814602 1 2022-09-01 2023-08-31 12814602 frs-core:LeasedAssets 2022-09-01 2023-08-31 12814602 frs-core:OwnedAssets 2022-09-01 2023-08-31 12814602 frs-core:CurrencyRisk 2022-09-01 2023-08-31 12814602 frs-core:MarketRisk 2022-09-01 2023-08-31 12814602 frs-core:InterestRateRisk 2022-09-01 2023-08-31 12814602 frs-core:DeferredTaxation 2022-09-01 2023-08-31 12814602 frs-core:DeferredTaxation 2022-08-31 12814602 frs-core:DeferredTaxation 2023-08-31 12814602 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 12814602 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12814602 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 12814602 frs-core:ProvisionsDeferredTax 2023-08-31 12814602 frs-core:OtherDeferredTax 2023-08-31 12814602 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 12814602 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 12814602 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 12814602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 12814602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12814602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 12814602 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 12814602 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 12814602 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 12814602 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 12814602 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 12814602 frs-core:TaxCreditsDeferredTax 2023-08-31 12814602 frs-core:CostValuation 2022-08-31 12814602 frs-core:AdditionsToInvestments 2023-08-31 12814602 frs-core:DisposalsRepaymentsInvestments 2023-08-31 12814602 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 12814602 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 12814602 frs-core:CostValuation 2023-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 12814602 frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12814602 frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12814602 dpl-frs:CostSales 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales 2022-08-31 12814602 dpl-frs:CostSales 2023-08-31 12814602 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 12814602 frs-bus:Director1 2022-09-01 2023-08-31 12814602 frs-bus:Director1 2022-08-31 12814602 frs-bus:Director1 2023-08-31 12814602 1 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 1 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 1 2023-08-31 12814602 2 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 2 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 2 2023-08-31 12814602 3 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 3 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 3 2023-08-31 12814602 4 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 4 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 4 2023-08-31 12814602 5 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 5 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 5 2023-08-31 12814602 6 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 6 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 6 2023-08-31 12814602 7 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 7 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 7 2023-08-31 12814602 8 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 8 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 8 2023-08-31 12814602 9 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 9 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 9 2023-08-31 12814602 10 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 10 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 10 2023-08-31 12814602 11 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 11 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 11 2023-08-31 12814602 12 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 12 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 12 2023-08-31 12814602 13 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 13 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 13 2023-08-31 12814602 14 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 14 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 14 2023-08-31 12814602 15 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 15 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 15 2023-08-31 12814602 16 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 16 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 16 2023-08-31 12814602 17 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 17 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 17 2023-08-31 12814602 18 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 18 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 18 2023-08-31 12814602 19 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 19 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 19 2023-08-31 12814602 20 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments 20 2023-08-31 12814602 frs-core:Non-currentFinancialInstruments 20 2023-08-31 12814602 dpl-frs:Item1 2022-09-01 2023-08-31 12814602 dpl-frs:Item1 2022-08-31 12814602 dpl-frs:Item1 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 12814602 dpl-frs:Item2 2022-09-01 2023-08-31 12814602 dpl-frs:Item2 2022-08-31 12814602 dpl-frs:Item2 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 12814602 dpl-frs:Item3 2022-09-01 2023-08-31 12814602 dpl-frs:Item3 2022-08-31 12814602 dpl-frs:Item3 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 12814602 dpl-frs:Item4 2022-09-01 2023-08-31 12814602 dpl-frs:Item4 2022-08-31 12814602 dpl-frs:Item4 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 12814602 dpl-frs:Item5 2022-09-01 2023-08-31 12814602 dpl-frs:Item5 2022-08-31 12814602 dpl-frs:Item5 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 12814602 dpl-frs:Item6 2022-09-01 2023-08-31 12814602 dpl-frs:Item6 2022-08-31 12814602 dpl-frs:Item6 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 12814602 dpl-frs:Item7 2022-09-01 2023-08-31 12814602 dpl-frs:Item7 2022-08-31 12814602 dpl-frs:Item7 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 12814602 dpl-frs:Item8 2022-09-01 2023-08-31 12814602 dpl-frs:Item8 2022-08-31 12814602 dpl-frs:Item8 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 12814602 dpl-frs:Item9 2022-09-01 2023-08-31 12814602 dpl-frs:Item9 2022-08-31 12814602 dpl-frs:Item9 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 12814602 dpl-frs:Item10 2022-09-01 2023-08-31 12814602 dpl-frs:Item10 2022-08-31 12814602 dpl-frs:Item10 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 12814602 dpl-frs:Item11 2022-09-01 2023-08-31 12814602 dpl-frs:Item11 2022-08-31 12814602 dpl-frs:Item11 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 12814602 dpl-frs:Item12 2022-09-01 2023-08-31 12814602 dpl-frs:Item12 2022-08-31 12814602 dpl-frs:Item12 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 12814602 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 12814602 1 2022-09-01 2023-08-31 12814602 frs-countries:EnglandWales 2022-09-01 2023-08-31 12814602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12814602 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12814602 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12814602 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12814602 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12814602 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 12814602 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 12814602 2021-08-31 12814602 2022-08-31 12814602 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 2022-08-31 12814602 frs-core:AfterOneYear 2021-09-01 2022-08-31 12814602 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 12814602 frs-core:BetweenOneFiveYears 2022-08-31 12814602 frs-core:ComputerEquipment 2022-08-31 12814602 frs-core:ComputerEquipment 2021-09-01 2022-08-31 12814602 frs-core:ComputerEquipment 2021-08-31 12814602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12814602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 12814602 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12814602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12814602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 12814602 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12814602 frs-core:FurnitureFittings 2022-08-31 12814602 frs-core:FurnitureFittings 2021-09-01 2022-08-31 12814602 frs-core:FurnitureFittings 2021-08-31 12814602 frs-core:NetGoodwill 2022-08-31 12814602 frs-core:NetGoodwill 2021-09-01 2022-08-31 12814602 frs-core:NetGoodwill 2021-08-31 12814602 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12814602 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 12814602 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12814602 frs-core:LandBuildings 2022-08-31 12814602 frs-core:LandBuildings 2021-09-01 2022-08-31 12814602 frs-core:LandBuildings 2021-08-31 12814602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12814602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 12814602 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12814602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12814602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 12814602 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12814602 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 12814602 frs-core:MoreThanFiveYears 2022-08-31 12814602 frs-core:MotorVehicles 2022-08-31 12814602 frs-core:MotorVehicles 2021-09-01 2022-08-31 12814602 frs-core:MotorVehicles 2021-08-31 12814602 frs-core:OtherResidualIntangibleAssets 2022-08-31 12814602 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 12814602 frs-core:OtherResidualIntangibleAssets 2021-08-31 12814602 frs-core:PlantMachinery 2022-08-31 12814602 frs-core:PlantMachinery 2021-09-01 2022-08-31 12814602 frs-core:PlantMachinery 2021-08-31 12814602 frs-core:Secured 2022-08-31 12814602 frs-core:Unsecured 2022-08-31 12814602 frs-core:WithinOneYear 2021-09-01 2022-08-31 12814602 frs-core:WithinOneYear 2022-08-31 12814602 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 12814602 frs-core:CapitalRedemptionReserve 2021-08-31 12814602 frs-core:CapitalRedemptionReserve 2022-08-31 12814602 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 12814602 frs-core:OtherReservesSubtotal 2021-08-31 12814602 frs-core:OtherReservesSubtotal 2022-08-31 12814602 frs-core:RevaluationReserve 2021-09-01 2022-08-31 12814602 frs-core:RevaluationReserve 2021-08-31 12814602 frs-core:RevaluationReserve 2022-08-31 12814602 frs-core:SharePremium 2021-09-01 2022-08-31 12814602 frs-core:SharePremium 2021-08-31 12814602 frs-core:SharePremium 2022-08-31 12814602 frs-core:ShareCapital 2021-09-01 2022-08-31 12814602 frs-core:ShareCapital 2021-08-31 12814602 frs-core:ShareCapital 2022-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12814602 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 12814602 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 12814602 frs-countries:Europe 2021-09-01 2022-08-31 12814602 frs-countries:NorthAmerica 2021-09-01 2022-08-31 12814602 frs-countries:SouthAmerica 2021-09-01 2022-08-31 12814602 frs-countries:Asia 2021-09-01 2022-08-31 12814602 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 12814602 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 12814602 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12814602 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 12814602 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 12814602 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 12814602 frs-bus:FullAccounts 2021-09-01 2022-08-31 12814602 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12814602 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 12814602 frs-bus:FRS102 2021-09-01 2022-08-31 12814602 frs-bus:MediumEntities 2021-09-01 2022-08-31 12814602 frs-bus:SmallEntities 2021-09-01 2022-08-31 12814602 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 12814602 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 12814602 frs-bus:Audited 2021-09-01 2022-08-31 12814602 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12814602 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 12814602 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12814602 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12814602 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12814602 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12814602 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12814602 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12814602 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12814602 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 12814602 frs-bus:OrdinaryShareClass1 2021-08-31 12814602 frs-bus:OrdinaryShareClass1 2022-08-31 12814602 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 12814602 frs-bus:OrdinaryShareClass2 2021-08-31 12814602 frs-bus:OrdinaryShareClass2 2022-08-31 12814602 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 12814602 frs-bus:OrdinaryShareClass3 2021-08-31 12814602 frs-bus:OrdinaryShareClass3 2022-08-31 12814602 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 12814602 frs-bus:OrdinaryShareClass4 2021-08-31 12814602 frs-bus:OrdinaryShareClass4 2022-08-31 12814602 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 12814602 frs-bus:OrdinaryShareClass5 2021-08-31 12814602 frs-bus:OrdinaryShareClass5 2022-08-31 12814602 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 12814602 frs-bus:PreferenceShareClass1 2021-08-31 12814602 frs-bus:PreferenceShareClass1 2022-08-31 12814602 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 12814602 frs-bus:PreferenceShareClass2 2021-08-31 12814602 frs-bus:PreferenceShareClass2 2022-08-31 12814602 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 12814602 frs-bus:PreferenceShareClass3 2021-08-31 12814602 frs-bus:PreferenceShareClass3 2022-08-31 12814602 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 12814602 frs-bus:PreferenceShareClass4 2021-08-31 12814602 frs-bus:PreferenceShareClass4 2022-08-31 12814602 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 12814602 frs-bus:PreferenceShareClass5 2021-08-31 12814602 frs-bus:PreferenceShareClass5 2022-08-31 12814602 1 2021-09-01 2022-08-31 12814602 1 2022-08-31 12814602 1 2021-09-01 2022-08-31 12814602 frs-core:LeasedAssets 2021-09-01 2022-08-31 12814602 frs-core:OwnedAssets 2021-09-01 2022-08-31 12814602 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12814602 frs-core:MarketRisk 2021-09-01 2022-08-31 12814602 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12814602 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12814602 frs-core:DeferredTaxation 2021-08-31 12814602 frs-core:DeferredTaxation 2022-08-31 12814602 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12814602 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12814602 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12814602 frs-core:ProvisionsDeferredTax 2022-08-31 12814602 frs-core:OtherDeferredTax 2022-08-31 12814602 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12814602 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12814602 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12814602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12814602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12814602 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12814602 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12814602 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12814602 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12814602 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12814602 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12814602 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12814602 frs-core:TaxCreditsDeferredTax 2022-08-31 12814602 frs-core:CostValuation 2021-08-31 12814602 frs-core:AdditionsToInvestments 2022-08-31 12814602 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12814602 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12814602 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12814602 frs-core:CostValuation 2022-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12814602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12814602 frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:ListedExchangeTraded 2021-08-31 12814602 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12814602 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12814602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12814602 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12814602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12814602 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12814602 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12814602 dpl-frs:CostSales 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales 2021-08-31 12814602 dpl-frs:CostSales 2022-08-31 12814602 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12814602 frs-bus:Director1 2021-09-01 2022-08-31 12814602 frs-bus:Director1 2021-08-31 12814602 frs-bus:Director1 2022-08-31 12814602 1 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 1 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12814602 2 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 2 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12814602 3 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 3 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12814602 4 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 4 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12814602 5 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 5 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12814602 6 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 6 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12814602 7 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 7 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12814602 8 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 8 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12814602 9 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 9 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12814602 10 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 10 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12814602 11 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 11 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12814602 12 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 12 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12814602 13 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 13 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12814602 14 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 14 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12814602 15 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 15 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12814602 16 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 16 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12814602 17 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 17 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12814602 18 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 18 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12814602 19 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 19 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12814602 20 2021-09-01 2022-08-31 12814602 frs-core:CurrentFinancialInstruments 20 2022-08-31 12814602 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12814602 dpl-frs:Item1 2021-09-01 2022-08-31 12814602 dpl-frs:Item1 2021-08-31 12814602 dpl-frs:Item1 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12814602 dpl-frs:Item2 2021-09-01 2022-08-31 12814602 dpl-frs:Item2 2021-08-31 12814602 dpl-frs:Item2 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12814602 dpl-frs:Item3 2021-09-01 2022-08-31 12814602 dpl-frs:Item3 2021-08-31 12814602 dpl-frs:Item3 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12814602 dpl-frs:Item4 2021-09-01 2022-08-31 12814602 dpl-frs:Item4 2021-08-31 12814602 dpl-frs:Item4 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12814602 dpl-frs:Item5 2021-09-01 2022-08-31 12814602 dpl-frs:Item5 2021-08-31 12814602 dpl-frs:Item5 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12814602 dpl-frs:Item6 2021-09-01 2022-08-31 12814602 dpl-frs:Item6 2021-08-31 12814602 dpl-frs:Item6 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12814602 dpl-frs:Item7 2021-09-01 2022-08-31 12814602 dpl-frs:Item7 2021-08-31 12814602 dpl-frs:Item7 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12814602 dpl-frs:Item8 2021-09-01 2022-08-31 12814602 dpl-frs:Item8 2021-08-31 12814602 dpl-frs:Item8 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12814602 dpl-frs:Item9 2021-09-01 2022-08-31 12814602 dpl-frs:Item9 2021-08-31 12814602 dpl-frs:Item9 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12814602 dpl-frs:Item10 2021-09-01 2022-08-31 12814602 dpl-frs:Item10 2021-08-31 12814602 dpl-frs:Item10 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12814602 dpl-frs:Item11 2021-09-01 2022-08-31 12814602 dpl-frs:Item11 2021-08-31 12814602 dpl-frs:Item11 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12814602 dpl-frs:Item12 2021-09-01 2022-08-31 12814602 dpl-frs:Item12 2021-08-31 12814602 dpl-frs:Item12 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12814602 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12814602 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12814602 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12814602 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12814602 1 2021-09-01 2022-08-31 12814602 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12814602
Wheatley's Properties Limited
Director's Report and
Unaudited Dormant Financial Statements
For The Year Ended 31 August 2023
Property Accounts Limited
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Dormant Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6
Page 1
Company Information
Director Mr Scott Wheatley
Company Number 12814602
Registered Office c/o Property Accounts Limited
59 Castle Street
Reading
RG1 7SN
Accountants Property Accounts Limited
59 Castle Street
Reading
RG1 7SN
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 August 2023 .
Directors
The director who held office during the year were as follows:
Mr Scott Wheatley
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Scott Wheatley
Director
23/02/2024
Page 2
Page 3
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Wheatley's Properties Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Wheatley's Properties Limited for the year ended 31 August 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Wheatley's Properties Limited , as a body, in accordance with the terms of our engagement letter dated 09 August 2020. Our work has been undertaken solely to prepare for your approval the accounts of Wheatley's Properties Limited and state those matters that we have agreed to state to the director of Wheatley's Properties Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wheatley's Properties Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Wheatley's Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wheatley's Properties Limited . You consider that Wheatley's Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Wheatley's Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23/02/2024
Property Accounts Limited
59 Castle Street
Reading
RG1 7SN
Page 3
Page 4
Dormant Profit and Loss Account
The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither profit nor loss.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 1 1
1 1
NET CURRENT ASSETS (LIABILITIES) 1 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1 1
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 4 1 1
SHAREHOLDERS' FUNDS 1 1
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Scott Wheatley
Director
23/02/2024
The notes on page 6 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Wheatley's Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12814602 . The registered office is c/o Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 6