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 12821763 Dr Ebere Nze iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12821763 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12821763 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 12821763 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 12821763 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 12821763 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 12821763 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 12821763 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 12821763 2022-08-31 12821763 2023-08-31 12821763 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 2023-08-31 12821763 frs-core:AfterOneYear 2022-09-01 2023-08-31 12821763 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 12821763 frs-core:BetweenOneFiveYears 2023-08-31 12821763 frs-core:ComputerEquipment 2023-08-31 12821763 frs-core:ComputerEquipment 2022-09-01 2023-08-31 12821763 frs-core:ComputerEquipment 2022-08-31 12821763 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 12821763 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 12821763 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12821763 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 12821763 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 12821763 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12821763 frs-core:FurnitureFittings 2023-08-31 12821763 frs-core:FurnitureFittings 2022-09-01 2023-08-31 12821763 frs-core:FurnitureFittings 2022-08-31 12821763 frs-core:NetGoodwill 2023-08-31 12821763 frs-core:NetGoodwill 2022-09-01 2023-08-31 12821763 frs-core:NetGoodwill 2022-08-31 12821763 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 12821763 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 12821763 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12821763 frs-core:LandBuildings 2023-08-31 12821763 frs-core:LandBuildings 2022-09-01 2023-08-31 12821763 frs-core:LandBuildings 2022-08-31 12821763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 12821763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 12821763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12821763 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 12821763 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 12821763 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12821763 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 12821763 frs-core:MoreThanFiveYears 2023-08-31 12821763 frs-core:MotorVehicles 2023-08-31 12821763 frs-core:MotorVehicles 2022-09-01 2023-08-31 12821763 frs-core:MotorVehicles 2022-08-31 12821763 frs-core:OtherResidualIntangibleAssets 2023-08-31 12821763 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 12821763 frs-core:OtherResidualIntangibleAssets 2022-08-31 12821763 frs-core:PlantMachinery 2023-08-31 12821763 frs-core:PlantMachinery 2022-09-01 2023-08-31 12821763 frs-core:PlantMachinery 2022-08-31 12821763 frs-core:Secured 2023-08-31 12821763 frs-core:Unsecured 2023-08-31 12821763 frs-core:WithinOneYear 2022-09-01 2023-08-31 12821763 frs-core:WithinOneYear 2023-08-31 12821763 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 12821763 frs-core:CapitalRedemptionReserve 2022-08-31 12821763 frs-core:CapitalRedemptionReserve 2023-08-31 12821763 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 12821763 frs-core:OtherReservesSubtotal 2022-08-31 12821763 frs-core:OtherReservesSubtotal 2023-08-31 12821763 frs-core:RevaluationReserve 2022-09-01 2023-08-31 12821763 frs-core:RevaluationReserve 2022-08-31 12821763 frs-core:RevaluationReserve 2023-08-31 12821763 frs-core:SharePremium 2022-09-01 2023-08-31 12821763 frs-core:SharePremium 2022-08-31 12821763 frs-core:SharePremium 2023-08-31 12821763 frs-core:ShareCapital 2022-09-01 2023-08-31 12821763 frs-core:ShareCapital 2022-08-31 12821763 frs-core:ShareCapital 2023-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 12821763 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 12821763 frs-countries:Europe 2022-09-01 2023-08-31 12821763 frs-countries:NorthAmerica 2022-09-01 2023-08-31 12821763 frs-countries:SouthAmerica 2022-09-01 2023-08-31 12821763 frs-countries:Asia 2022-09-01 2023-08-31 12821763 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 12821763 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 12821763 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12821763 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 12821763 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 12821763 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 12821763 frs-bus:FullAccounts 2022-09-01 2023-08-31 12821763 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12821763 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 12821763 frs-bus:FRS102 2022-09-01 2023-08-31 12821763 frs-bus:MediumEntities 2022-09-01 2023-08-31 12821763 frs-bus:SmallEntities 2022-09-01 2023-08-31 12821763 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 12821763 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 12821763 frs-bus:Audited 2022-09-01 2023-08-31 12821763 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12821763 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 12821763 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12821763 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12821763 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12821763 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12821763 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12821763 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12821763 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12821763 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 12821763 frs-bus:OrdinaryShareClass1 2022-08-31 12821763 frs-bus:OrdinaryShareClass1 2023-08-31 12821763 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 12821763 frs-bus:OrdinaryShareClass2 2022-08-31 12821763 frs-bus:OrdinaryShareClass2 2023-08-31 12821763 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 12821763 frs-bus:OrdinaryShareClass3 2022-08-31 12821763 frs-bus:OrdinaryShareClass3 2023-08-31 12821763 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 12821763 frs-bus:OrdinaryShareClass4 2022-08-31 12821763 frs-bus:OrdinaryShareClass4 2023-08-31 12821763 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 12821763 frs-bus:OrdinaryShareClass5 2022-08-31 12821763 frs-bus:OrdinaryShareClass5 2023-08-31 12821763 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 12821763 frs-bus:PreferenceShareClass1 2022-08-31 12821763 frs-bus:PreferenceShareClass1 2023-08-31 12821763 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 12821763 frs-bus:PreferenceShareClass2 2022-08-31 12821763 frs-bus:PreferenceShareClass2 2023-08-31 12821763 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 12821763 frs-bus:PreferenceShareClass3 2022-08-31 12821763 frs-bus:PreferenceShareClass3 2023-08-31 12821763 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 12821763 frs-bus:PreferenceShareClass4 2022-08-31 12821763 frs-bus:PreferenceShareClass4 2023-08-31 12821763 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 12821763 frs-bus:PreferenceShareClass5 2022-08-31 12821763 frs-bus:PreferenceShareClass5 2023-08-31 12821763 1 2022-09-01 2023-08-31 12821763 1 2023-08-31 12821763 1 2022-09-01 2023-08-31 12821763 frs-core:LeasedAssets 2022-09-01 2023-08-31 12821763 frs-core:OwnedAssets 2022-09-01 2023-08-31 12821763 frs-core:CurrencyRisk 2022-09-01 2023-08-31 12821763 frs-core:MarketRisk 2022-09-01 2023-08-31 12821763 frs-core:InterestRateRisk 2022-09-01 2023-08-31 12821763 frs-core:DeferredTaxation 2022-09-01 2023-08-31 12821763 frs-core:DeferredTaxation 2022-08-31 12821763 frs-core:DeferredTaxation 2023-08-31 12821763 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 12821763 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12821763 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 12821763 frs-core:ProvisionsDeferredTax 2023-08-31 12821763 frs-core:OtherDeferredTax 2023-08-31 12821763 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 12821763 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 12821763 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 12821763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 12821763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12821763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 12821763 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 12821763 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 12821763 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 12821763 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 12821763 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 12821763 frs-core:TaxCreditsDeferredTax 2023-08-31 12821763 frs-core:CostValuation 2022-08-31 12821763 frs-core:AdditionsToInvestments 2023-08-31 12821763 frs-core:DisposalsRepaymentsInvestments 2023-08-31 12821763 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 12821763 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 12821763 frs-core:CostValuation 2023-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 12821763 frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12821763 frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12821763 dpl-frs:CostSales 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales 2022-08-31 12821763 dpl-frs:CostSales 2023-08-31 12821763 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 12821763 frs-bus:Director1 2022-09-01 2023-08-31 12821763 frs-bus:Director1 2022-08-31 12821763 frs-bus:Director1 2023-08-31 12821763 1 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 1 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 1 2023-08-31 12821763 2 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 2 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 2 2023-08-31 12821763 3 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 3 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 3 2023-08-31 12821763 4 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 4 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 4 2023-08-31 12821763 5 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 5 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 5 2023-08-31 12821763 6 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 6 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 6 2023-08-31 12821763 7 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 7 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 7 2023-08-31 12821763 8 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 8 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 8 2023-08-31 12821763 9 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 9 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 9 2023-08-31 12821763 10 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 10 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 10 2023-08-31 12821763 11 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 11 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 11 2023-08-31 12821763 12 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 12 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 12 2023-08-31 12821763 13 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 13 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 13 2023-08-31 12821763 14 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 14 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 14 2023-08-31 12821763 15 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 15 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 15 2023-08-31 12821763 16 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 16 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 16 2023-08-31 12821763 17 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 17 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 17 2023-08-31 12821763 18 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 18 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 18 2023-08-31 12821763 19 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 19 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 19 2023-08-31 12821763 20 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments 20 2023-08-31 12821763 frs-core:Non-currentFinancialInstruments 20 2023-08-31 12821763 dpl-frs:Item1 2022-09-01 2023-08-31 12821763 dpl-frs:Item1 2022-08-31 12821763 dpl-frs:Item1 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 12821763 dpl-frs:Item2 2022-09-01 2023-08-31 12821763 dpl-frs:Item2 2022-08-31 12821763 dpl-frs:Item2 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 12821763 dpl-frs:Item3 2022-09-01 2023-08-31 12821763 dpl-frs:Item3 2022-08-31 12821763 dpl-frs:Item3 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 12821763 dpl-frs:Item4 2022-09-01 2023-08-31 12821763 dpl-frs:Item4 2022-08-31 12821763 dpl-frs:Item4 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 12821763 dpl-frs:Item5 2022-09-01 2023-08-31 12821763 dpl-frs:Item5 2022-08-31 12821763 dpl-frs:Item5 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 12821763 dpl-frs:Item6 2022-09-01 2023-08-31 12821763 dpl-frs:Item6 2022-08-31 12821763 dpl-frs:Item6 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 12821763 dpl-frs:Item7 2022-09-01 2023-08-31 12821763 dpl-frs:Item7 2022-08-31 12821763 dpl-frs:Item7 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 12821763 dpl-frs:Item8 2022-09-01 2023-08-31 12821763 dpl-frs:Item8 2022-08-31 12821763 dpl-frs:Item8 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 12821763 dpl-frs:Item9 2022-09-01 2023-08-31 12821763 dpl-frs:Item9 2022-08-31 12821763 dpl-frs:Item9 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 12821763 dpl-frs:Item10 2022-09-01 2023-08-31 12821763 dpl-frs:Item10 2022-08-31 12821763 dpl-frs:Item10 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 12821763 dpl-frs:Item11 2022-09-01 2023-08-31 12821763 dpl-frs:Item11 2022-08-31 12821763 dpl-frs:Item11 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 12821763 dpl-frs:Item12 2022-09-01 2023-08-31 12821763 dpl-frs:Item12 2022-08-31 12821763 dpl-frs:Item12 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 12821763 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 12821763 1 2022-09-01 2023-08-31 12821763 frs-countries:EnglandWales 2022-09-01 2023-08-31 12821763 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12821763 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12821763 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12821763 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12821763 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12821763 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 12821763 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 12821763 2021-08-31 12821763 2022-08-31 12821763 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 2022-08-31 12821763 frs-core:AfterOneYear 2021-09-01 2022-08-31 12821763 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 12821763 frs-core:BetweenOneFiveYears 2022-08-31 12821763 frs-core:ComputerEquipment 2022-08-31 12821763 frs-core:ComputerEquipment 2021-09-01 2022-08-31 12821763 frs-core:ComputerEquipment 2021-08-31 12821763 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12821763 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 12821763 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12821763 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12821763 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 12821763 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12821763 frs-core:FurnitureFittings 2022-08-31 12821763 frs-core:FurnitureFittings 2021-09-01 2022-08-31 12821763 frs-core:FurnitureFittings 2021-08-31 12821763 frs-core:NetGoodwill 2022-08-31 12821763 frs-core:NetGoodwill 2021-09-01 2022-08-31 12821763 frs-core:NetGoodwill 2021-08-31 12821763 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12821763 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 12821763 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12821763 frs-core:LandBuildings 2022-08-31 12821763 frs-core:LandBuildings 2021-09-01 2022-08-31 12821763 frs-core:LandBuildings 2021-08-31 12821763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12821763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 12821763 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12821763 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12821763 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 12821763 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12821763 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 12821763 frs-core:MoreThanFiveYears 2022-08-31 12821763 frs-core:MotorVehicles 2022-08-31 12821763 frs-core:MotorVehicles 2021-09-01 2022-08-31 12821763 frs-core:MotorVehicles 2021-08-31 12821763 frs-core:OtherResidualIntangibleAssets 2022-08-31 12821763 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 12821763 frs-core:OtherResidualIntangibleAssets 2021-08-31 12821763 frs-core:PlantMachinery 2022-08-31 12821763 frs-core:PlantMachinery 2021-09-01 2022-08-31 12821763 frs-core:PlantMachinery 2021-08-31 12821763 frs-core:Secured 2022-08-31 12821763 frs-core:Unsecured 2022-08-31 12821763 frs-core:WithinOneYear 2021-09-01 2022-08-31 12821763 frs-core:WithinOneYear 2022-08-31 12821763 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 12821763 frs-core:CapitalRedemptionReserve 2021-08-31 12821763 frs-core:CapitalRedemptionReserve 2022-08-31 12821763 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 12821763 frs-core:OtherReservesSubtotal 2021-08-31 12821763 frs-core:OtherReservesSubtotal 2022-08-31 12821763 frs-core:RevaluationReserve 2021-09-01 2022-08-31 12821763 frs-core:RevaluationReserve 2021-08-31 12821763 frs-core:RevaluationReserve 2022-08-31 12821763 frs-core:SharePremium 2021-09-01 2022-08-31 12821763 frs-core:SharePremium 2021-08-31 12821763 frs-core:SharePremium 2022-08-31 12821763 frs-core:ShareCapital 2021-09-01 2022-08-31 12821763 frs-core:ShareCapital 2021-08-31 12821763 frs-core:ShareCapital 2022-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12821763 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 12821763 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 12821763 frs-countries:Europe 2021-09-01 2022-08-31 12821763 frs-countries:NorthAmerica 2021-09-01 2022-08-31 12821763 frs-countries:SouthAmerica 2021-09-01 2022-08-31 12821763 frs-countries:Asia 2021-09-01 2022-08-31 12821763 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 12821763 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 12821763 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12821763 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 12821763 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 12821763 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 12821763 frs-bus:FullAccounts 2021-09-01 2022-08-31 12821763 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12821763 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 12821763 frs-bus:FRS102 2021-09-01 2022-08-31 12821763 frs-bus:MediumEntities 2021-09-01 2022-08-31 12821763 frs-bus:SmallEntities 2021-09-01 2022-08-31 12821763 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 12821763 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 12821763 frs-bus:Audited 2021-09-01 2022-08-31 12821763 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12821763 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 12821763 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12821763 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12821763 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12821763 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12821763 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12821763 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12821763 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12821763 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 12821763 frs-bus:OrdinaryShareClass1 2021-08-31 12821763 frs-bus:OrdinaryShareClass1 2022-08-31 12821763 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 12821763 frs-bus:OrdinaryShareClass2 2021-08-31 12821763 frs-bus:OrdinaryShareClass2 2022-08-31 12821763 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 12821763 frs-bus:OrdinaryShareClass3 2021-08-31 12821763 frs-bus:OrdinaryShareClass3 2022-08-31 12821763 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 12821763 frs-bus:OrdinaryShareClass4 2021-08-31 12821763 frs-bus:OrdinaryShareClass4 2022-08-31 12821763 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 12821763 frs-bus:OrdinaryShareClass5 2021-08-31 12821763 frs-bus:OrdinaryShareClass5 2022-08-31 12821763 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 12821763 frs-bus:PreferenceShareClass1 2021-08-31 12821763 frs-bus:PreferenceShareClass1 2022-08-31 12821763 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 12821763 frs-bus:PreferenceShareClass2 2021-08-31 12821763 frs-bus:PreferenceShareClass2 2022-08-31 12821763 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 12821763 frs-bus:PreferenceShareClass3 2021-08-31 12821763 frs-bus:PreferenceShareClass3 2022-08-31 12821763 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 12821763 frs-bus:PreferenceShareClass4 2021-08-31 12821763 frs-bus:PreferenceShareClass4 2022-08-31 12821763 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 12821763 frs-bus:PreferenceShareClass5 2021-08-31 12821763 frs-bus:PreferenceShareClass5 2022-08-31 12821763 1 2021-09-01 2022-08-31 12821763 1 2022-08-31 12821763 1 2021-09-01 2022-08-31 12821763 frs-core:LeasedAssets 2021-09-01 2022-08-31 12821763 frs-core:OwnedAssets 2021-09-01 2022-08-31 12821763 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12821763 frs-core:MarketRisk 2021-09-01 2022-08-31 12821763 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12821763 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12821763 frs-core:DeferredTaxation 2021-08-31 12821763 frs-core:DeferredTaxation 2022-08-31 12821763 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12821763 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12821763 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12821763 frs-core:ProvisionsDeferredTax 2022-08-31 12821763 frs-core:OtherDeferredTax 2022-08-31 12821763 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12821763 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12821763 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12821763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12821763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12821763 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12821763 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12821763 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12821763 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12821763 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12821763 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12821763 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12821763 frs-core:TaxCreditsDeferredTax 2022-08-31 12821763 frs-core:CostValuation 2021-08-31 12821763 frs-core:AdditionsToInvestments 2022-08-31 12821763 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12821763 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12821763 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12821763 frs-core:CostValuation 2022-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12821763 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12821763 frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:ListedExchangeTraded 2021-08-31 12821763 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12821763 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12821763 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12821763 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12821763 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12821763 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12821763 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12821763 dpl-frs:CostSales 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales 2021-08-31 12821763 dpl-frs:CostSales 2022-08-31 12821763 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12821763 frs-bus:Director1 2021-09-01 2022-08-31 12821763 frs-bus:Director1 2021-08-31 12821763 frs-bus:Director1 2022-08-31 12821763 1 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 1 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12821763 2 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 2 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12821763 3 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 3 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12821763 4 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 4 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12821763 5 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 5 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12821763 6 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 6 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12821763 7 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 7 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12821763 8 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 8 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12821763 9 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 9 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12821763 10 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 10 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12821763 11 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 11 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12821763 12 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 12 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12821763 13 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 13 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12821763 14 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 14 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12821763 15 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 15 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12821763 16 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 16 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12821763 17 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 17 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12821763 18 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 18 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12821763 19 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 19 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12821763 20 2021-09-01 2022-08-31 12821763 frs-core:CurrentFinancialInstruments 20 2022-08-31 12821763 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12821763 dpl-frs:Item1 2021-09-01 2022-08-31 12821763 dpl-frs:Item1 2021-08-31 12821763 dpl-frs:Item1 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12821763 dpl-frs:Item2 2021-09-01 2022-08-31 12821763 dpl-frs:Item2 2021-08-31 12821763 dpl-frs:Item2 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12821763 dpl-frs:Item3 2021-09-01 2022-08-31 12821763 dpl-frs:Item3 2021-08-31 12821763 dpl-frs:Item3 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12821763 dpl-frs:Item4 2021-09-01 2022-08-31 12821763 dpl-frs:Item4 2021-08-31 12821763 dpl-frs:Item4 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12821763 dpl-frs:Item5 2021-09-01 2022-08-31 12821763 dpl-frs:Item5 2021-08-31 12821763 dpl-frs:Item5 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12821763 dpl-frs:Item6 2021-09-01 2022-08-31 12821763 dpl-frs:Item6 2021-08-31 12821763 dpl-frs:Item6 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12821763 dpl-frs:Item7 2021-09-01 2022-08-31 12821763 dpl-frs:Item7 2021-08-31 12821763 dpl-frs:Item7 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12821763 dpl-frs:Item8 2021-09-01 2022-08-31 12821763 dpl-frs:Item8 2021-08-31 12821763 dpl-frs:Item8 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12821763 dpl-frs:Item9 2021-09-01 2022-08-31 12821763 dpl-frs:Item9 2021-08-31 12821763 dpl-frs:Item9 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12821763 dpl-frs:Item10 2021-09-01 2022-08-31 12821763 dpl-frs:Item10 2021-08-31 12821763 dpl-frs:Item10 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12821763 dpl-frs:Item11 2021-09-01 2022-08-31 12821763 dpl-frs:Item11 2021-08-31 12821763 dpl-frs:Item11 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12821763 dpl-frs:Item12 2021-09-01 2022-08-31 12821763 dpl-frs:Item12 2021-08-31 12821763 dpl-frs:Item12 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12821763 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12821763 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12821763 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12821763 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12821763 1 2021-09-01 2022-08-31 12821763 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12821763
Place Homes Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
patjoe and co
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 12821763
2023 2022
as restated
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 52,308 82,531
Cash at bank and in hand 4,166 4,167
56,474 86,698
Creditors: Amounts Falling Due Within One Year (8,350 ) (8,350 )
NET CURRENT ASSETS (LIABILITIES) 48,124 78,348
TOTAL ASSETS LESS CURRENT LIABILITIES 48,124 78,348
Creditors: Amounts Falling Due After More Than One Year (53,107 ) (83,330 )
NET LIABILITIES (4,983 ) (4,982 )
CAPITAL AND RESERVES
Other reserves (3,569 ) -
Profit and Loss Account (1,414 ) (4,982 )
SHAREHOLDERS' FUNDS (4,983) (4,982)
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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr Ebere Nze
Director
05/03/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Place Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12821763 . The registered office is 16 Haileybury Road, Orpinton, Kent, BR6 9EY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
as restated
£ £
Due after more than one year
Other debtors 52,308 -
52,308 -
5. Share Capital
2023 2022
as restated
£ £
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 3