Acorah Software Products - Accounts Production 14.4.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 SC666684 Mr William Gilmour iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC666684 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 SC666684 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 SC666684 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 SC666684 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 SC666684 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 SC666684 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 SC666684 2022-07-31 SC666684 2023-07-31 SC666684 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 2023-07-31 SC666684 frs-core:AfterOneYear 2022-08-01 2023-07-31 SC666684 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 SC666684 frs-core:BetweenOneFiveYears 2023-07-31 SC666684 frs-core:ComputerEquipment 2023-07-31 SC666684 frs-core:ComputerEquipment 2022-08-01 2023-07-31 SC666684 frs-core:ComputerEquipment 2022-07-31 SC666684 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 SC666684 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 SC666684 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 SC666684 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 SC666684 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 SC666684 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 SC666684 frs-core:FurnitureFittings 2023-07-31 SC666684 frs-core:FurnitureFittings 2022-08-01 2023-07-31 SC666684 frs-core:FurnitureFittings 2022-07-31 SC666684 frs-core:NetGoodwill 2023-07-31 SC666684 frs-core:NetGoodwill 2022-08-01 2023-07-31 SC666684 frs-core:NetGoodwill 2022-07-31 SC666684 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 SC666684 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 SC666684 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 SC666684 frs-core:LandBuildings 2023-07-31 SC666684 frs-core:LandBuildings 2022-08-01 2023-07-31 SC666684 frs-core:LandBuildings 2022-07-31 SC666684 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 SC666684 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 SC666684 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 SC666684 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 SC666684 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 SC666684 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 SC666684 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 SC666684 frs-core:MoreThanFiveYears 2023-07-31 SC666684 frs-core:MotorVehicles 2023-07-31 SC666684 frs-core:MotorVehicles 2022-08-01 2023-07-31 SC666684 frs-core:MotorVehicles 2022-07-31 SC666684 frs-core:OtherResidualIntangibleAssets 2023-07-31 SC666684 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 SC666684 frs-core:OtherResidualIntangibleAssets 2022-07-31 SC666684 frs-core:PlantMachinery 2023-07-31 SC666684 frs-core:PlantMachinery 2022-08-01 2023-07-31 SC666684 frs-core:PlantMachinery 2022-07-31 SC666684 frs-core:Secured 2023-07-31 SC666684 frs-core:Unsecured 2023-07-31 SC666684 frs-core:WithinOneYear 2022-08-01 2023-07-31 SC666684 frs-core:WithinOneYear 2023-07-31 SC666684 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 SC666684 frs-core:CapitalRedemptionReserve 2022-07-31 SC666684 frs-core:CapitalRedemptionReserve 2023-07-31 SC666684 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 SC666684 frs-core:OtherReservesSubtotal 2022-07-31 SC666684 frs-core:OtherReservesSubtotal 2023-07-31 SC666684 frs-core:RevaluationReserve 2022-08-01 2023-07-31 SC666684 frs-core:RevaluationReserve 2022-07-31 SC666684 frs-core:RevaluationReserve 2023-07-31 SC666684 frs-core:SharePremium 2022-08-01 2023-07-31 SC666684 frs-core:SharePremium 2022-07-31 SC666684 frs-core:SharePremium 2023-07-31 SC666684 frs-core:ShareCapital 2022-08-01 2023-07-31 SC666684 frs-core:ShareCapital 2022-07-31 SC666684 frs-core:ShareCapital 2023-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 SC666684 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 SC666684 frs-countries:Europe 2022-08-01 2023-07-31 SC666684 frs-countries:NorthAmerica 2022-08-01 2023-07-31 SC666684 frs-countries:SouthAmerica 2022-08-01 2023-07-31 SC666684 frs-countries:Asia 2022-08-01 2023-07-31 SC666684 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 SC666684 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 SC666684 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 SC666684 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 SC666684 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 SC666684 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 SC666684 frs-bus:FullAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:FRS102 2022-08-01 2023-07-31 SC666684 frs-bus:MediumEntities 2022-08-01 2023-07-31 SC666684 frs-bus:SmallEntities 2022-08-01 2023-07-31 SC666684 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 SC666684 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 SC666684 frs-bus:Audited 2022-08-01 2023-07-31 SC666684 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 SC666684 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 SC666684 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 SC666684 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 SC666684 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 SC666684 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 SC666684 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 SC666684 frs-bus:OrdinaryShareClass1 2022-07-31 SC666684 frs-bus:OrdinaryShareClass1 2023-07-31 SC666684 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 SC666684 frs-bus:OrdinaryShareClass2 2022-07-31 SC666684 frs-bus:OrdinaryShareClass2 2023-07-31 SC666684 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 SC666684 frs-bus:OrdinaryShareClass3 2022-07-31 SC666684 frs-bus:OrdinaryShareClass3 2023-07-31 SC666684 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 SC666684 frs-bus:OrdinaryShareClass4 2022-07-31 SC666684 frs-bus:OrdinaryShareClass4 2023-07-31 SC666684 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 SC666684 frs-bus:OrdinaryShareClass5 2022-07-31 SC666684 frs-bus:OrdinaryShareClass5 2023-07-31 SC666684 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 SC666684 frs-bus:PreferenceShareClass1 2022-07-31 SC666684 frs-bus:PreferenceShareClass1 2023-07-31 SC666684 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 SC666684 frs-bus:PreferenceShareClass2 2022-07-31 SC666684 frs-bus:PreferenceShareClass2 2023-07-31 SC666684 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 SC666684 frs-bus:PreferenceShareClass3 2022-07-31 SC666684 frs-bus:PreferenceShareClass3 2023-07-31 SC666684 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 SC666684 frs-bus:PreferenceShareClass4 2022-07-31 SC666684 frs-bus:PreferenceShareClass4 2023-07-31 SC666684 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 SC666684 frs-bus:PreferenceShareClass5 2022-07-31 SC666684 frs-bus:PreferenceShareClass5 2023-07-31 SC666684 1 2022-08-01 2023-07-31 SC666684 1 2023-07-31 SC666684 1 2022-08-01 2023-07-31 SC666684 frs-core:LeasedAssets 2022-08-01 2023-07-31 SC666684 frs-core:OwnedAssets 2022-08-01 2023-07-31 SC666684 frs-core:CurrencyRisk 2022-08-01 2023-07-31 SC666684 frs-core:MarketRisk 2022-08-01 2023-07-31 SC666684 frs-core:InterestRateRisk 2022-08-01 2023-07-31 SC666684 frs-core:DeferredTaxation 2022-08-01 2023-07-31 SC666684 frs-core:DeferredTaxation 2022-07-31 SC666684 frs-core:DeferredTaxation 2023-07-31 SC666684 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 SC666684 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 SC666684 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 SC666684 frs-core:ProvisionsDeferredTax 2023-07-31 SC666684 frs-core:OtherDeferredTax 2023-07-31 SC666684 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 SC666684 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 SC666684 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 SC666684 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 SC666684 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 SC666684 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 SC666684 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 SC666684 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 SC666684 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 SC666684 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 SC666684 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 SC666684 frs-core:TaxCreditsDeferredTax 2023-07-31 SC666684 frs-core:CostValuation 2022-07-31 SC666684 frs-core:AdditionsToInvestments 2023-07-31 SC666684 frs-core:DisposalsRepaymentsInvestments 2023-07-31 SC666684 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 SC666684 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 SC666684 frs-core:CostValuation 2023-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 SC666684 frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 SC666684 frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 SC666684 dpl-frs:CostSales 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales 2022-07-31 SC666684 dpl-frs:CostSales 2023-07-31 SC666684 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 SC666684 frs-bus:Director1 2022-08-01 2023-07-31 SC666684 frs-bus:Director1 2022-07-31 SC666684 frs-bus:Director1 2023-07-31 SC666684 1 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 1 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 1 2023-07-31 SC666684 2 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 2 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 2 2023-07-31 SC666684 3 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 3 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 3 2023-07-31 SC666684 4 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 4 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 4 2023-07-31 SC666684 5 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 5 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 5 2023-07-31 SC666684 6 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 6 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 6 2023-07-31 SC666684 7 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 7 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 7 2023-07-31 SC666684 8 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 8 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 8 2023-07-31 SC666684 9 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 9 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 9 2023-07-31 SC666684 10 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 10 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 10 2023-07-31 SC666684 11 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 11 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 11 2023-07-31 SC666684 12 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 12 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 12 2023-07-31 SC666684 13 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 13 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 13 2023-07-31 SC666684 14 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 14 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 14 2023-07-31 SC666684 15 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 15 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 15 2023-07-31 SC666684 16 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 16 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 16 2023-07-31 SC666684 17 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 17 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 17 2023-07-31 SC666684 18 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 18 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 18 2023-07-31 SC666684 19 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 19 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 19 2023-07-31 SC666684 20 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments 20 2023-07-31 SC666684 frs-core:Non-currentFinancialInstruments 20 2023-07-31 SC666684 dpl-frs:Item1 2022-08-01 2023-07-31 SC666684 dpl-frs:Item1 2022-07-31 SC666684 dpl-frs:Item1 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 SC666684 dpl-frs:Item2 2022-08-01 2023-07-31 SC666684 dpl-frs:Item2 2022-07-31 SC666684 dpl-frs:Item2 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 SC666684 dpl-frs:Item3 2022-08-01 2023-07-31 SC666684 dpl-frs:Item3 2022-07-31 SC666684 dpl-frs:Item3 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 SC666684 dpl-frs:Item4 2022-08-01 2023-07-31 SC666684 dpl-frs:Item4 2022-07-31 SC666684 dpl-frs:Item4 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 SC666684 dpl-frs:Item5 2022-08-01 2023-07-31 SC666684 dpl-frs:Item5 2022-07-31 SC666684 dpl-frs:Item5 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 SC666684 dpl-frs:Item6 2022-08-01 2023-07-31 SC666684 dpl-frs:Item6 2022-07-31 SC666684 dpl-frs:Item6 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 SC666684 dpl-frs:Item7 2022-08-01 2023-07-31 SC666684 dpl-frs:Item7 2022-07-31 SC666684 dpl-frs:Item7 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 SC666684 dpl-frs:Item8 2022-08-01 2023-07-31 SC666684 dpl-frs:Item8 2022-07-31 SC666684 dpl-frs:Item8 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 SC666684 dpl-frs:Item9 2022-08-01 2023-07-31 SC666684 dpl-frs:Item9 2022-07-31 SC666684 dpl-frs:Item9 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 SC666684 dpl-frs:Item10 2022-08-01 2023-07-31 SC666684 dpl-frs:Item10 2022-07-31 SC666684 dpl-frs:Item10 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 SC666684 dpl-frs:Item11 2022-08-01 2023-07-31 SC666684 dpl-frs:Item11 2022-07-31 SC666684 dpl-frs:Item11 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 SC666684 dpl-frs:Item12 2022-08-01 2023-07-31 SC666684 dpl-frs:Item12 2022-07-31 SC666684 dpl-frs:Item12 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 SC666684 1 2022-08-01 2023-07-31 SC666684 frs-countries:Scotland 2022-08-01 2023-07-31 SC666684 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 SC666684 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 SC666684 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 SC666684 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 SC666684 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 SC666684 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 SC666684 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 SC666684 2021-07-31 SC666684 2022-07-31 SC666684 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 2022-07-31 SC666684 frs-core:AfterOneYear 2021-08-01 2022-07-31 SC666684 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 SC666684 frs-core:BetweenOneFiveYears 2022-07-31 SC666684 frs-core:ComputerEquipment 2022-07-31 SC666684 frs-core:ComputerEquipment 2021-08-01 2022-07-31 SC666684 frs-core:ComputerEquipment 2021-07-31 SC666684 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 SC666684 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 SC666684 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 SC666684 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 SC666684 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 SC666684 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 SC666684 frs-core:FurnitureFittings 2022-07-31 SC666684 frs-core:FurnitureFittings 2021-08-01 2022-07-31 SC666684 frs-core:FurnitureFittings 2021-07-31 SC666684 frs-core:NetGoodwill 2022-07-31 SC666684 frs-core:NetGoodwill 2021-08-01 2022-07-31 SC666684 frs-core:NetGoodwill 2021-07-31 SC666684 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 SC666684 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 SC666684 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 SC666684 frs-core:LandBuildings 2022-07-31 SC666684 frs-core:LandBuildings 2021-08-01 2022-07-31 SC666684 frs-core:LandBuildings 2021-07-31 SC666684 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 SC666684 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 SC666684 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 SC666684 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 SC666684 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 SC666684 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 SC666684 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 SC666684 frs-core:MoreThanFiveYears 2022-07-31 SC666684 frs-core:MotorVehicles 2022-07-31 SC666684 frs-core:MotorVehicles 2021-08-01 2022-07-31 SC666684 frs-core:MotorVehicles 2021-07-31 SC666684 frs-core:OtherResidualIntangibleAssets 2022-07-31 SC666684 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 SC666684 frs-core:OtherResidualIntangibleAssets 2021-07-31 SC666684 frs-core:PlantMachinery 2022-07-31 SC666684 frs-core:PlantMachinery 2021-08-01 2022-07-31 SC666684 frs-core:PlantMachinery 2021-07-31 SC666684 frs-core:Secured 2022-07-31 SC666684 frs-core:Unsecured 2022-07-31 SC666684 frs-core:WithinOneYear 2021-08-01 2022-07-31 SC666684 frs-core:WithinOneYear 2022-07-31 SC666684 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 SC666684 frs-core:CapitalRedemptionReserve 2021-07-31 SC666684 frs-core:CapitalRedemptionReserve 2022-07-31 SC666684 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 SC666684 frs-core:OtherReservesSubtotal 2021-07-31 SC666684 frs-core:OtherReservesSubtotal 2022-07-31 SC666684 frs-core:RevaluationReserve 2021-08-01 2022-07-31 SC666684 frs-core:RevaluationReserve 2021-07-31 SC666684 frs-core:RevaluationReserve 2022-07-31 SC666684 frs-core:SharePremium 2021-08-01 2022-07-31 SC666684 frs-core:SharePremium 2021-07-31 SC666684 frs-core:SharePremium 2022-07-31 SC666684 frs-core:ShareCapital 2021-08-01 2022-07-31 SC666684 frs-core:ShareCapital 2021-07-31 SC666684 frs-core:ShareCapital 2022-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 SC666684 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 SC666684 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 SC666684 frs-countries:Europe 2021-08-01 2022-07-31 SC666684 frs-countries:NorthAmerica 2021-08-01 2022-07-31 SC666684 frs-countries:SouthAmerica 2021-08-01 2022-07-31 SC666684 frs-countries:Asia 2021-08-01 2022-07-31 SC666684 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 SC666684 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 SC666684 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 SC666684 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 SC666684 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 SC666684 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 SC666684 frs-bus:FullAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:FRS102 2021-08-01 2022-07-31 SC666684 frs-bus:MediumEntities 2021-08-01 2022-07-31 SC666684 frs-bus:SmallEntities 2021-08-01 2022-07-31 SC666684 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 SC666684 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 SC666684 frs-bus:Audited 2021-08-01 2022-07-31 SC666684 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 SC666684 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 SC666684 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 SC666684 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 SC666684 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 SC666684 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 SC666684 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 SC666684 frs-bus:OrdinaryShareClass1 2021-07-31 SC666684 frs-bus:OrdinaryShareClass1 2022-07-31 SC666684 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 SC666684 frs-bus:OrdinaryShareClass2 2021-07-31 SC666684 frs-bus:OrdinaryShareClass2 2022-07-31 SC666684 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 SC666684 frs-bus:OrdinaryShareClass3 2021-07-31 SC666684 frs-bus:OrdinaryShareClass3 2022-07-31 SC666684 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 SC666684 frs-bus:OrdinaryShareClass4 2021-07-31 SC666684 frs-bus:OrdinaryShareClass4 2022-07-31 SC666684 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 SC666684 frs-bus:OrdinaryShareClass5 2021-07-31 SC666684 frs-bus:OrdinaryShareClass5 2022-07-31 SC666684 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 SC666684 frs-bus:PreferenceShareClass1 2021-07-31 SC666684 frs-bus:PreferenceShareClass1 2022-07-31 SC666684 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 SC666684 frs-bus:PreferenceShareClass2 2021-07-31 SC666684 frs-bus:PreferenceShareClass2 2022-07-31 SC666684 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 SC666684 frs-bus:PreferenceShareClass3 2021-07-31 SC666684 frs-bus:PreferenceShareClass3 2022-07-31 SC666684 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 SC666684 frs-bus:PreferenceShareClass4 2021-07-31 SC666684 frs-bus:PreferenceShareClass4 2022-07-31 SC666684 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 SC666684 frs-bus:PreferenceShareClass5 2021-07-31 SC666684 frs-bus:PreferenceShareClass5 2022-07-31 SC666684 1 2021-08-01 2022-07-31 SC666684 1 2022-07-31 SC666684 1 2021-08-01 2022-07-31 SC666684 frs-core:LeasedAssets 2021-08-01 2022-07-31 SC666684 frs-core:OwnedAssets 2021-08-01 2022-07-31 SC666684 frs-core:CurrencyRisk 2021-08-01 2022-07-31 SC666684 frs-core:MarketRisk 2021-08-01 2022-07-31 SC666684 frs-core:InterestRateRisk 2021-08-01 2022-07-31 SC666684 frs-core:DeferredTaxation 2021-08-01 2022-07-31 SC666684 frs-core:DeferredTaxation 2021-07-31 SC666684 frs-core:DeferredTaxation 2022-07-31 SC666684 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 SC666684 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 SC666684 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 SC666684 frs-core:ProvisionsDeferredTax 2022-07-31 SC666684 frs-core:OtherDeferredTax 2022-07-31 SC666684 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 SC666684 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 SC666684 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 SC666684 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 SC666684 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 SC666684 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 SC666684 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 SC666684 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 SC666684 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 SC666684 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 SC666684 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 SC666684 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 SC666684 frs-core:TaxCreditsDeferredTax 2022-07-31 SC666684 frs-core:CostValuation 2021-07-31 SC666684 frs-core:AdditionsToInvestments 2022-07-31 SC666684 frs-core:DisposalsRepaymentsInvestments 2022-07-31 SC666684 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 SC666684 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 SC666684 frs-core:CostValuation 2022-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 SC666684 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 SC666684 frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:ListedExchangeTraded 2021-07-31 SC666684 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 SC666684 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 SC666684 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 SC666684 frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:UnlistedNon-exchangeTraded 2021-07-31 SC666684 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 SC666684 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 SC666684 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 SC666684 dpl-frs:CostSales 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales 2021-07-31 SC666684 dpl-frs:CostSales 2022-07-31 SC666684 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 SC666684 frs-bus:Director1 2021-08-01 2022-07-31 SC666684 frs-bus:Director1 2021-07-31 SC666684 frs-bus:Director1 2022-07-31 SC666684 1 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 1 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 1 2022-07-31 SC666684 2 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 2 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 2 2022-07-31 SC666684 3 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 3 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 3 2022-07-31 SC666684 4 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 4 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 4 2022-07-31 SC666684 5 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 5 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 5 2022-07-31 SC666684 6 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 6 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 6 2022-07-31 SC666684 7 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 7 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 7 2022-07-31 SC666684 8 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 8 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 8 2022-07-31 SC666684 9 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 9 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 9 2022-07-31 SC666684 10 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 10 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 10 2022-07-31 SC666684 11 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 11 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 11 2022-07-31 SC666684 12 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 12 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 12 2022-07-31 SC666684 13 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 13 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 13 2022-07-31 SC666684 14 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 14 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 14 2022-07-31 SC666684 15 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 15 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 15 2022-07-31 SC666684 16 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 16 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 16 2022-07-31 SC666684 17 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 17 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 17 2022-07-31 SC666684 18 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 18 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 18 2022-07-31 SC666684 19 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 19 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 19 2022-07-31 SC666684 20 2021-08-01 2022-07-31 SC666684 frs-core:CurrentFinancialInstruments 20 2022-07-31 SC666684 frs-core:Non-currentFinancialInstruments 20 2022-07-31 SC666684 dpl-frs:Item1 2021-08-01 2022-07-31 SC666684 dpl-frs:Item1 2021-07-31 SC666684 dpl-frs:Item1 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 SC666684 dpl-frs:Item2 2021-08-01 2022-07-31 SC666684 dpl-frs:Item2 2021-07-31 SC666684 dpl-frs:Item2 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 SC666684 dpl-frs:Item3 2021-08-01 2022-07-31 SC666684 dpl-frs:Item3 2021-07-31 SC666684 dpl-frs:Item3 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 SC666684 dpl-frs:Item4 2021-08-01 2022-07-31 SC666684 dpl-frs:Item4 2021-07-31 SC666684 dpl-frs:Item4 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 SC666684 dpl-frs:Item5 2021-08-01 2022-07-31 SC666684 dpl-frs:Item5 2021-07-31 SC666684 dpl-frs:Item5 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 SC666684 dpl-frs:Item6 2021-08-01 2022-07-31 SC666684 dpl-frs:Item6 2021-07-31 SC666684 dpl-frs:Item6 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 SC666684 dpl-frs:Item7 2021-08-01 2022-07-31 SC666684 dpl-frs:Item7 2021-07-31 SC666684 dpl-frs:Item7 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 SC666684 dpl-frs:Item8 2021-08-01 2022-07-31 SC666684 dpl-frs:Item8 2021-07-31 SC666684 dpl-frs:Item8 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 SC666684 dpl-frs:Item9 2021-08-01 2022-07-31 SC666684 dpl-frs:Item9 2021-07-31 SC666684 dpl-frs:Item9 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 SC666684 dpl-frs:Item10 2021-08-01 2022-07-31 SC666684 dpl-frs:Item10 2021-07-31 SC666684 dpl-frs:Item10 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 SC666684 dpl-frs:Item11 2021-08-01 2022-07-31 SC666684 dpl-frs:Item11 2021-07-31 SC666684 dpl-frs:Item11 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 SC666684 dpl-frs:Item12 2021-08-01 2022-07-31 SC666684 dpl-frs:Item12 2021-07-31 SC666684 dpl-frs:Item12 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 SC666684 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 SC666684 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 SC666684 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 SC666684 1 2021-08-01 2022-07-31 SC666684 frs-countries:Scotland 2021-08-01 2022-07-31
Registered number: SC666684
Auto Gates Scot Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC666684
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,246 61,383
69,246 61,383
CURRENT ASSETS
Debtors 25,168 14,629
Cash at bank and in hand 18,789 17,623
43,957 32,252
Creditors: Amounts Falling Due Within One Year (20,538 ) (10,513 )
NET CURRENT ASSETS (LIABILITIES) 23,419 21,739
TOTAL ASSETS LESS CURRENT LIABILITIES 92,665 83,122
Creditors: Amounts Falling Due After More Than One Year (19,069 ) (11,202 )
NET ASSETS 73,596 71,920
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account 73,595 71,919
SHAREHOLDERS' FUNDS 73,596 71,920
Page 1
Page 2
For the year ending 31 July 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr William Gilmour
Director
2 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Auto Gates Scot Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC666684 . The registered office is Unit 4 5 Murray Street, Paisley, PA3 1QG.
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.
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:
Freehold -
Leasehold -
Plant & Machinery 20% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings -
Computer Equipment -
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 4)
3 4
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 86,064
Additions 26,150
Disposals (3,850 )
As at 31 July 2023 108,364
Depreciation
As at 1 August 2022 24,681
Provided during the period 15,505
Disposals (1,068 )
As at 31 July 2023 39,118
Net Book Value
As at 31 July 2023 69,246
As at 1 August 2022 61,383
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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 4