Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 10343141 Dr. Claire Gittoes Dr Claire Gittoes true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10343141 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 10343141 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 10343141 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 10343141 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 10343141 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 10343141 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 10343141 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 10343141 2022-08-31 10343141 2023-08-31 10343141 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 2023-08-31 10343141 frs-core:AfterOneYear 2022-09-01 2023-08-31 10343141 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 10343141 frs-core:BetweenOneFiveYears 2023-08-31 10343141 frs-core:ComputerEquipment 2023-08-31 10343141 frs-core:ComputerEquipment 2022-09-01 2023-08-31 10343141 frs-core:ComputerEquipment 2022-08-31 10343141 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 10343141 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 10343141 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 10343141 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 10343141 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 10343141 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 10343141 frs-core:FurnitureFittings 2023-08-31 10343141 frs-core:FurnitureFittings 2022-09-01 2023-08-31 10343141 frs-core:FurnitureFittings 2022-08-31 10343141 frs-core:NetGoodwill 2023-08-31 10343141 frs-core:NetGoodwill 2022-09-01 2023-08-31 10343141 frs-core:NetGoodwill 2022-08-31 10343141 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 10343141 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 10343141 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 10343141 frs-core:LandBuildings 2023-08-31 10343141 frs-core:LandBuildings 2022-09-01 2023-08-31 10343141 frs-core:LandBuildings 2022-08-31 10343141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 10343141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 10343141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 10343141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 10343141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 10343141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 10343141 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 10343141 frs-core:MoreThanFiveYears 2023-08-31 10343141 frs-core:MotorVehicles 2023-08-31 10343141 frs-core:MotorVehicles 2022-09-01 2023-08-31 10343141 frs-core:MotorVehicles 2022-08-31 10343141 frs-core:OtherResidualIntangibleAssets 2023-08-31 10343141 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 10343141 frs-core:OtherResidualIntangibleAssets 2022-08-31 10343141 frs-core:PlantMachinery 2023-08-31 10343141 frs-core:PlantMachinery 2022-09-01 2023-08-31 10343141 frs-core:PlantMachinery 2022-08-31 10343141 frs-core:Secured 2023-08-31 10343141 frs-core:Unsecured 2023-08-31 10343141 frs-core:WithinOneYear 2022-09-01 2023-08-31 10343141 frs-core:WithinOneYear 2023-08-31 10343141 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 10343141 frs-core:CapitalRedemptionReserve 2022-08-31 10343141 frs-core:CapitalRedemptionReserve 2023-08-31 10343141 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 10343141 frs-core:OtherReservesSubtotal 2022-08-31 10343141 frs-core:OtherReservesSubtotal 2023-08-31 10343141 frs-core:RevaluationReserve 2022-09-01 2023-08-31 10343141 frs-core:RevaluationReserve 2022-08-31 10343141 frs-core:RevaluationReserve 2023-08-31 10343141 frs-core:SharePremium 2022-09-01 2023-08-31 10343141 frs-core:SharePremium 2022-08-31 10343141 frs-core:SharePremium 2023-08-31 10343141 frs-core:ShareCapital 2022-09-01 2023-08-31 10343141 frs-core:ShareCapital 2022-08-31 10343141 frs-core:ShareCapital 2023-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 10343141 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 10343141 frs-countries:Europe 2022-09-01 2023-08-31 10343141 frs-countries:NorthAmerica 2022-09-01 2023-08-31 10343141 frs-countries:SouthAmerica 2022-09-01 2023-08-31 10343141 frs-countries:Asia 2022-09-01 2023-08-31 10343141 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 10343141 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 10343141 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10343141 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 10343141 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 10343141 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 10343141 frs-bus:FullAccounts 2022-09-01 2023-08-31 10343141 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 10343141 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 10343141 frs-bus:FRS102 2022-09-01 2023-08-31 10343141 frs-bus:MediumEntities 2022-09-01 2023-08-31 10343141 frs-bus:SmallEntities 2022-09-01 2023-08-31 10343141 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 10343141 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 10343141 frs-bus:Audited 2022-09-01 2023-08-31 10343141 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10343141 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 10343141 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10343141 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10343141 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10343141 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10343141 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 10343141 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 10343141 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 10343141 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 10343141 frs-bus:OrdinaryShareClass1 2022-08-31 10343141 frs-bus:OrdinaryShareClass1 2023-08-31 10343141 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 10343141 frs-bus:OrdinaryShareClass2 2022-08-31 10343141 frs-bus:OrdinaryShareClass2 2023-08-31 10343141 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 10343141 frs-bus:OrdinaryShareClass3 2022-08-31 10343141 frs-bus:OrdinaryShareClass3 2023-08-31 10343141 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 10343141 frs-bus:OrdinaryShareClass4 2022-08-31 10343141 frs-bus:OrdinaryShareClass4 2023-08-31 10343141 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 10343141 frs-bus:OrdinaryShareClass5 2022-08-31 10343141 frs-bus:OrdinaryShareClass5 2023-08-31 10343141 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 10343141 frs-bus:PreferenceShareClass1 2022-08-31 10343141 frs-bus:PreferenceShareClass1 2023-08-31 10343141 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 10343141 frs-bus:PreferenceShareClass2 2022-08-31 10343141 frs-bus:PreferenceShareClass2 2023-08-31 10343141 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 10343141 frs-bus:PreferenceShareClass3 2022-08-31 10343141 frs-bus:PreferenceShareClass3 2023-08-31 10343141 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 10343141 frs-bus:PreferenceShareClass4 2022-08-31 10343141 frs-bus:PreferenceShareClass4 2023-08-31 10343141 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 10343141 frs-bus:PreferenceShareClass5 2022-08-31 10343141 frs-bus:PreferenceShareClass5 2023-08-31 10343141 1 2022-09-01 2023-08-31 10343141 1 2023-08-31 10343141 1 2022-09-01 2023-08-31 10343141 frs-core:LeasedAssets 2022-09-01 2023-08-31 10343141 frs-core:OwnedAssets 2022-09-01 2023-08-31 10343141 frs-core:CurrencyRisk 2022-09-01 2023-08-31 10343141 frs-core:MarketRisk 2022-09-01 2023-08-31 10343141 frs-core:InterestRateRisk 2022-09-01 2023-08-31 10343141 frs-core:DeferredTaxation 2022-09-01 2023-08-31 10343141 frs-core:DeferredTaxation 2022-08-31 10343141 frs-core:DeferredTaxation 2023-08-31 10343141 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 10343141 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 10343141 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 10343141 frs-core:ProvisionsDeferredTax 2023-08-31 10343141 frs-core:OtherDeferredTax 2023-08-31 10343141 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 10343141 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 10343141 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 10343141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 10343141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 10343141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 10343141 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 10343141 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 10343141 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 10343141 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 10343141 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 10343141 frs-core:TaxCreditsDeferredTax 2023-08-31 10343141 frs-core:CostValuation 2022-08-31 10343141 frs-core:AdditionsToInvestments 2023-08-31 10343141 frs-core:DisposalsRepaymentsInvestments 2023-08-31 10343141 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 10343141 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 10343141 frs-core:CostValuation 2023-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 10343141 frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 10343141 frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 10343141 dpl-frs:CostSales 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales 2022-08-31 10343141 dpl-frs:CostSales 2023-08-31 10343141 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 10343141 frs-bus:Director1 2022-09-01 2023-08-31 10343141 frs-bus:Director1 2022-08-31 10343141 frs-bus:Director1 2023-08-31 10343141 1 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 1 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 1 2023-08-31 10343141 2 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 2 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 2 2023-08-31 10343141 3 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 3 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 3 2023-08-31 10343141 4 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 4 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 4 2023-08-31 10343141 5 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 5 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 5 2023-08-31 10343141 6 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 6 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 6 2023-08-31 10343141 7 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 7 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 7 2023-08-31 10343141 8 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 8 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 8 2023-08-31 10343141 9 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 9 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 9 2023-08-31 10343141 10 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 10 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 10 2023-08-31 10343141 11 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 11 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 11 2023-08-31 10343141 12 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 12 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 12 2023-08-31 10343141 13 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 13 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 13 2023-08-31 10343141 14 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 14 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 14 2023-08-31 10343141 15 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 15 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 15 2023-08-31 10343141 16 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 16 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 16 2023-08-31 10343141 17 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 17 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 17 2023-08-31 10343141 18 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 18 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 18 2023-08-31 10343141 19 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 19 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 19 2023-08-31 10343141 20 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments 20 2023-08-31 10343141 frs-core:Non-currentFinancialInstruments 20 2023-08-31 10343141 dpl-frs:Item1 2022-09-01 2023-08-31 10343141 dpl-frs:Item1 2022-08-31 10343141 dpl-frs:Item1 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 10343141 dpl-frs:Item2 2022-09-01 2023-08-31 10343141 dpl-frs:Item2 2022-08-31 10343141 dpl-frs:Item2 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 10343141 dpl-frs:Item3 2022-09-01 2023-08-31 10343141 dpl-frs:Item3 2022-08-31 10343141 dpl-frs:Item3 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 10343141 dpl-frs:Item4 2022-09-01 2023-08-31 10343141 dpl-frs:Item4 2022-08-31 10343141 dpl-frs:Item4 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 10343141 dpl-frs:Item5 2022-09-01 2023-08-31 10343141 dpl-frs:Item5 2022-08-31 10343141 dpl-frs:Item5 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 10343141 dpl-frs:Item6 2022-09-01 2023-08-31 10343141 dpl-frs:Item6 2022-08-31 10343141 dpl-frs:Item6 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 10343141 dpl-frs:Item7 2022-09-01 2023-08-31 10343141 dpl-frs:Item7 2022-08-31 10343141 dpl-frs:Item7 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 10343141 dpl-frs:Item8 2022-09-01 2023-08-31 10343141 dpl-frs:Item8 2022-08-31 10343141 dpl-frs:Item8 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 10343141 dpl-frs:Item9 2022-09-01 2023-08-31 10343141 dpl-frs:Item9 2022-08-31 10343141 dpl-frs:Item9 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 10343141 dpl-frs:Item10 2022-09-01 2023-08-31 10343141 dpl-frs:Item10 2022-08-31 10343141 dpl-frs:Item10 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 10343141 dpl-frs:Item11 2022-09-01 2023-08-31 10343141 dpl-frs:Item11 2022-08-31 10343141 dpl-frs:Item11 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 10343141 dpl-frs:Item12 2022-09-01 2023-08-31 10343141 dpl-frs:Item12 2022-08-31 10343141 dpl-frs:Item12 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 10343141 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 10343141 1 2022-09-01 2023-08-31 10343141 frs-countries:EnglandWales 2022-09-01 2023-08-31 10343141 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 10343141 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 10343141 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 10343141 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 10343141 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 10343141 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 10343141 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 10343141 2021-08-31 10343141 2022-08-31 10343141 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 2022-08-31 10343141 frs-core:AfterOneYear 2021-09-01 2022-08-31 10343141 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 10343141 frs-core:BetweenOneFiveYears 2022-08-31 10343141 frs-core:ComputerEquipment 2022-08-31 10343141 frs-core:ComputerEquipment 2021-09-01 2022-08-31 10343141 frs-core:ComputerEquipment 2021-08-31 10343141 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 10343141 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 10343141 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 10343141 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 10343141 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 10343141 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 10343141 frs-core:FurnitureFittings 2022-08-31 10343141 frs-core:FurnitureFittings 2021-09-01 2022-08-31 10343141 frs-core:FurnitureFittings 2021-08-31 10343141 frs-core:NetGoodwill 2022-08-31 10343141 frs-core:NetGoodwill 2021-09-01 2022-08-31 10343141 frs-core:NetGoodwill 2021-08-31 10343141 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 10343141 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 10343141 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 10343141 frs-core:LandBuildings 2022-08-31 10343141 frs-core:LandBuildings 2021-09-01 2022-08-31 10343141 frs-core:LandBuildings 2021-08-31 10343141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 10343141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 10343141 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 10343141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 10343141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 10343141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 10343141 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 10343141 frs-core:MoreThanFiveYears 2022-08-31 10343141 frs-core:MotorVehicles 2022-08-31 10343141 frs-core:MotorVehicles 2021-09-01 2022-08-31 10343141 frs-core:MotorVehicles 2021-08-31 10343141 frs-core:OtherResidualIntangibleAssets 2022-08-31 10343141 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 10343141 frs-core:OtherResidualIntangibleAssets 2021-08-31 10343141 frs-core:PlantMachinery 2022-08-31 10343141 frs-core:PlantMachinery 2021-09-01 2022-08-31 10343141 frs-core:PlantMachinery 2021-08-31 10343141 frs-core:Secured 2022-08-31 10343141 frs-core:Unsecured 2022-08-31 10343141 frs-core:WithinOneYear 2021-09-01 2022-08-31 10343141 frs-core:WithinOneYear 2022-08-31 10343141 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 10343141 frs-core:CapitalRedemptionReserve 2021-08-31 10343141 frs-core:CapitalRedemptionReserve 2022-08-31 10343141 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 10343141 frs-core:OtherReservesSubtotal 2021-08-31 10343141 frs-core:OtherReservesSubtotal 2022-08-31 10343141 frs-core:RevaluationReserve 2021-09-01 2022-08-31 10343141 frs-core:RevaluationReserve 2021-08-31 10343141 frs-core:RevaluationReserve 2022-08-31 10343141 frs-core:SharePremium 2021-09-01 2022-08-31 10343141 frs-core:SharePremium 2021-08-31 10343141 frs-core:SharePremium 2022-08-31 10343141 frs-core:ShareCapital 2021-09-01 2022-08-31 10343141 frs-core:ShareCapital 2021-08-31 10343141 frs-core:ShareCapital 2022-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 10343141 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 10343141 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 10343141 frs-countries:Europe 2021-09-01 2022-08-31 10343141 frs-countries:NorthAmerica 2021-09-01 2022-08-31 10343141 frs-countries:SouthAmerica 2021-09-01 2022-08-31 10343141 frs-countries:Asia 2021-09-01 2022-08-31 10343141 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 10343141 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 10343141 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 10343141 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 10343141 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 10343141 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 10343141 frs-bus:FullAccounts 2021-09-01 2022-08-31 10343141 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 10343141 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 10343141 frs-bus:FRS102 2021-09-01 2022-08-31 10343141 frs-bus:MediumEntities 2021-09-01 2022-08-31 10343141 frs-bus:SmallEntities 2021-09-01 2022-08-31 10343141 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 10343141 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 10343141 frs-bus:Audited 2021-09-01 2022-08-31 10343141 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 10343141 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 10343141 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 10343141 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 10343141 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 10343141 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 10343141 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 10343141 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 10343141 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 10343141 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 10343141 frs-bus:OrdinaryShareClass1 2021-08-31 10343141 frs-bus:OrdinaryShareClass1 2022-08-31 10343141 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 10343141 frs-bus:OrdinaryShareClass2 2021-08-31 10343141 frs-bus:OrdinaryShareClass2 2022-08-31 10343141 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 10343141 frs-bus:OrdinaryShareClass3 2021-08-31 10343141 frs-bus:OrdinaryShareClass3 2022-08-31 10343141 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 10343141 frs-bus:OrdinaryShareClass4 2021-08-31 10343141 frs-bus:OrdinaryShareClass4 2022-08-31 10343141 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 10343141 frs-bus:OrdinaryShareClass5 2021-08-31 10343141 frs-bus:OrdinaryShareClass5 2022-08-31 10343141 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 10343141 frs-bus:PreferenceShareClass1 2021-08-31 10343141 frs-bus:PreferenceShareClass1 2022-08-31 10343141 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 10343141 frs-bus:PreferenceShareClass2 2021-08-31 10343141 frs-bus:PreferenceShareClass2 2022-08-31 10343141 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 10343141 frs-bus:PreferenceShareClass3 2021-08-31 10343141 frs-bus:PreferenceShareClass3 2022-08-31 10343141 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 10343141 frs-bus:PreferenceShareClass4 2021-08-31 10343141 frs-bus:PreferenceShareClass4 2022-08-31 10343141 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 10343141 frs-bus:PreferenceShareClass5 2021-08-31 10343141 frs-bus:PreferenceShareClass5 2022-08-31 10343141 1 2021-09-01 2022-08-31 10343141 1 2022-08-31 10343141 1 2021-09-01 2022-08-31 10343141 frs-core:LeasedAssets 2021-09-01 2022-08-31 10343141 frs-core:OwnedAssets 2021-09-01 2022-08-31 10343141 frs-core:CurrencyRisk 2021-09-01 2022-08-31 10343141 frs-core:MarketRisk 2021-09-01 2022-08-31 10343141 frs-core:InterestRateRisk 2021-09-01 2022-08-31 10343141 frs-core:DeferredTaxation 2021-09-01 2022-08-31 10343141 frs-core:DeferredTaxation 2021-08-31 10343141 frs-core:DeferredTaxation 2022-08-31 10343141 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 10343141 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 10343141 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 10343141 frs-core:ProvisionsDeferredTax 2022-08-31 10343141 frs-core:OtherDeferredTax 2022-08-31 10343141 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 10343141 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 10343141 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 10343141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 10343141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 10343141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 10343141 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 10343141 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 10343141 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 10343141 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 10343141 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 10343141 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 10343141 frs-core:TaxCreditsDeferredTax 2022-08-31 10343141 frs-core:CostValuation 2021-08-31 10343141 frs-core:AdditionsToInvestments 2022-08-31 10343141 frs-core:DisposalsRepaymentsInvestments 2022-08-31 10343141 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 10343141 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 10343141 frs-core:CostValuation 2022-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 10343141 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 10343141 frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:ListedExchangeTraded 2021-08-31 10343141 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 10343141 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10343141 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 10343141 frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:UnlistedNon-exchangeTraded 2021-08-31 10343141 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 10343141 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 10343141 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 10343141 dpl-frs:CostSales 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales 2021-08-31 10343141 dpl-frs:CostSales 2022-08-31 10343141 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 10343141 frs-bus:Director1 2021-09-01 2022-08-31 10343141 frs-bus:Director1 2021-08-31 10343141 frs-bus:Director1 2022-08-31 10343141 1 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 1 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 1 2022-08-31 10343141 2 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 2 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 2 2022-08-31 10343141 3 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 3 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 3 2022-08-31 10343141 4 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 4 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 4 2022-08-31 10343141 5 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 5 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 5 2022-08-31 10343141 6 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 6 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 6 2022-08-31 10343141 7 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 7 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 7 2022-08-31 10343141 8 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 8 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 8 2022-08-31 10343141 9 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 9 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 9 2022-08-31 10343141 10 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 10 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 10 2022-08-31 10343141 11 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 11 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 11 2022-08-31 10343141 12 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 12 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 12 2022-08-31 10343141 13 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 13 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 13 2022-08-31 10343141 14 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 14 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 14 2022-08-31 10343141 15 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 15 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 15 2022-08-31 10343141 16 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 16 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 16 2022-08-31 10343141 17 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 17 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 17 2022-08-31 10343141 18 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 18 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 18 2022-08-31 10343141 19 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 19 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 19 2022-08-31 10343141 20 2021-09-01 2022-08-31 10343141 frs-core:CurrentFinancialInstruments 20 2022-08-31 10343141 frs-core:Non-currentFinancialInstruments 20 2022-08-31 10343141 dpl-frs:Item1 2021-09-01 2022-08-31 10343141 dpl-frs:Item1 2021-08-31 10343141 dpl-frs:Item1 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 10343141 dpl-frs:Item2 2021-09-01 2022-08-31 10343141 dpl-frs:Item2 2021-08-31 10343141 dpl-frs:Item2 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 10343141 dpl-frs:Item3 2021-09-01 2022-08-31 10343141 dpl-frs:Item3 2021-08-31 10343141 dpl-frs:Item3 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 10343141 dpl-frs:Item4 2021-09-01 2022-08-31 10343141 dpl-frs:Item4 2021-08-31 10343141 dpl-frs:Item4 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10343141 dpl-frs:Item5 2021-09-01 2022-08-31 10343141 dpl-frs:Item5 2021-08-31 10343141 dpl-frs:Item5 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10343141 dpl-frs:Item6 2021-09-01 2022-08-31 10343141 dpl-frs:Item6 2021-08-31 10343141 dpl-frs:Item6 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10343141 dpl-frs:Item7 2021-09-01 2022-08-31 10343141 dpl-frs:Item7 2021-08-31 10343141 dpl-frs:Item7 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10343141 dpl-frs:Item8 2021-09-01 2022-08-31 10343141 dpl-frs:Item8 2021-08-31 10343141 dpl-frs:Item8 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10343141 dpl-frs:Item9 2021-09-01 2022-08-31 10343141 dpl-frs:Item9 2021-08-31 10343141 dpl-frs:Item9 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10343141 dpl-frs:Item10 2021-09-01 2022-08-31 10343141 dpl-frs:Item10 2021-08-31 10343141 dpl-frs:Item10 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10343141 dpl-frs:Item11 2021-09-01 2022-08-31 10343141 dpl-frs:Item11 2021-08-31 10343141 dpl-frs:Item11 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10343141 dpl-frs:Item12 2021-09-01 2022-08-31 10343141 dpl-frs:Item12 2021-08-31 10343141 dpl-frs:Item12 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10343141 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10343141 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10343141 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10343141 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10343141 1 2021-09-01 2022-08-31 10343141 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10343141
Acorn Clinical Psychology Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10343141
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 523 780
523 780
CURRENT ASSETS
Debtors 5 10,083 11,563
Cash at bank and in hand 39,619 50,341
49,702 61,904
Creditors: Amounts Falling Due Within One Year 6 (6,901 ) (7,168 )
NET CURRENT ASSETS (LIABILITIES) 42,801 54,736
TOTAL ASSETS LESS CURRENT LIABILITIES 43,324 55,516
PROVISIONS FOR LIABILITIES
Deferred Taxation - (148 )
NET ASSETS 43,324 55,368
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 43,323 55,367
SHAREHOLDERS' FUNDS 43,324 55,368
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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
Dr. Claire Gittoes
Director
04/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acorn Clinical Psychology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10343141 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 253 780 1,033
As at 31 August 2023 253 780 1,033
Depreciation
As at 1 September 2022 253 - 253
Provided during the period - 257 257
As at 31 August 2023 253 257 510
Net Book Value
As at 31 August 2023 - 523 523
As at 1 September 2022 - 780 780
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30 2,390
Other debtors 10,053 9,173
10,083 11,563
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 6,651 6,340
Taxation and social security 250 828
6,901 7,168
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Dr Claire Gittoes by virtue of her ownership of 100% of the issued share capital in the company.
Page 4