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 09110482 Ms Claire Cornford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09110482 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 09110482 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 09110482 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 09110482 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 09110482 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 09110482 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 09110482 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 09110482 2022-07-31 09110482 2023-07-31 09110482 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 2023-07-31 09110482 frs-core:AfterOneYear 2022-08-01 2023-07-31 09110482 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 09110482 frs-core:BetweenOneFiveYears 2023-07-31 09110482 frs-core:ComputerEquipment 2023-07-31 09110482 frs-core:ComputerEquipment 2022-08-01 2023-07-31 09110482 frs-core:ComputerEquipment 2022-07-31 09110482 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 09110482 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 09110482 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 09110482 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 09110482 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 09110482 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 09110482 frs-core:FurnitureFittings 2023-07-31 09110482 frs-core:FurnitureFittings 2022-08-01 2023-07-31 09110482 frs-core:FurnitureFittings 2022-07-31 09110482 frs-core:NetGoodwill 2023-07-31 09110482 frs-core:NetGoodwill 2022-08-01 2023-07-31 09110482 frs-core:NetGoodwill 2022-07-31 09110482 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 09110482 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 09110482 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 09110482 frs-core:LandBuildings 2023-07-31 09110482 frs-core:LandBuildings 2022-08-01 2023-07-31 09110482 frs-core:LandBuildings 2022-07-31 09110482 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 09110482 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 09110482 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 09110482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 09110482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 09110482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 09110482 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 09110482 frs-core:MoreThanFiveYears 2023-07-31 09110482 frs-core:MotorVehicles 2023-07-31 09110482 frs-core:MotorVehicles 2022-08-01 2023-07-31 09110482 frs-core:MotorVehicles 2022-07-31 09110482 frs-core:OtherResidualIntangibleAssets 2023-07-31 09110482 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 09110482 frs-core:OtherResidualIntangibleAssets 2022-07-31 09110482 frs-core:PlantMachinery 2023-07-31 09110482 frs-core:PlantMachinery 2022-08-01 2023-07-31 09110482 frs-core:PlantMachinery 2022-07-31 09110482 frs-core:Secured 2023-07-31 09110482 frs-core:Unsecured 2023-07-31 09110482 frs-core:WithinOneYear 2022-08-01 2023-07-31 09110482 frs-core:WithinOneYear 2023-07-31 09110482 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 09110482 frs-core:CapitalRedemptionReserve 2022-07-31 09110482 frs-core:CapitalRedemptionReserve 2023-07-31 09110482 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 09110482 frs-core:OtherReservesSubtotal 2022-07-31 09110482 frs-core:OtherReservesSubtotal 2023-07-31 09110482 frs-core:RevaluationReserve 2022-08-01 2023-07-31 09110482 frs-core:RevaluationReserve 2022-07-31 09110482 frs-core:RevaluationReserve 2023-07-31 09110482 frs-core:SharePremium 2022-08-01 2023-07-31 09110482 frs-core:SharePremium 2022-07-31 09110482 frs-core:SharePremium 2023-07-31 09110482 frs-core:ShareCapital 2022-08-01 2023-07-31 09110482 frs-core:ShareCapital 2022-07-31 09110482 frs-core:ShareCapital 2023-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 09110482 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 09110482 frs-countries:Europe 2022-08-01 2023-07-31 09110482 frs-countries:NorthAmerica 2022-08-01 2023-07-31 09110482 frs-countries:SouthAmerica 2022-08-01 2023-07-31 09110482 frs-countries:Asia 2022-08-01 2023-07-31 09110482 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 09110482 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 09110482 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09110482 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 09110482 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 09110482 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 09110482 frs-bus:FullAccounts 2022-08-01 2023-07-31 09110482 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 09110482 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 09110482 frs-bus:FRS102 2022-08-01 2023-07-31 09110482 frs-bus:MediumEntities 2022-08-01 2023-07-31 09110482 frs-bus:SmallEntities 2022-08-01 2023-07-31 09110482 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 09110482 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 09110482 frs-bus:Audited 2022-08-01 2023-07-31 09110482 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09110482 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 09110482 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09110482 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09110482 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09110482 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09110482 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 09110482 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 09110482 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 09110482 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 09110482 frs-bus:OrdinaryShareClass1 2022-07-31 09110482 frs-bus:OrdinaryShareClass1 2023-07-31 09110482 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 09110482 frs-bus:OrdinaryShareClass2 2022-07-31 09110482 frs-bus:OrdinaryShareClass2 2023-07-31 09110482 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 09110482 frs-bus:OrdinaryShareClass3 2022-07-31 09110482 frs-bus:OrdinaryShareClass3 2023-07-31 09110482 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 09110482 frs-bus:OrdinaryShareClass4 2022-07-31 09110482 frs-bus:OrdinaryShareClass4 2023-07-31 09110482 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 09110482 frs-bus:OrdinaryShareClass5 2022-07-31 09110482 frs-bus:OrdinaryShareClass5 2023-07-31 09110482 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 09110482 frs-bus:PreferenceShareClass1 2022-07-31 09110482 frs-bus:PreferenceShareClass1 2023-07-31 09110482 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 09110482 frs-bus:PreferenceShareClass2 2022-07-31 09110482 frs-bus:PreferenceShareClass2 2023-07-31 09110482 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 09110482 frs-bus:PreferenceShareClass3 2022-07-31 09110482 frs-bus:PreferenceShareClass3 2023-07-31 09110482 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 09110482 frs-bus:PreferenceShareClass4 2022-07-31 09110482 frs-bus:PreferenceShareClass4 2023-07-31 09110482 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 09110482 frs-bus:PreferenceShareClass5 2022-07-31 09110482 frs-bus:PreferenceShareClass5 2023-07-31 09110482 1 2022-08-01 2023-07-31 09110482 1 2023-07-31 09110482 1 2022-08-01 2023-07-31 09110482 frs-core:LeasedAssets 2022-08-01 2023-07-31 09110482 frs-core:OwnedAssets 2022-08-01 2023-07-31 09110482 frs-core:CurrencyRisk 2022-08-01 2023-07-31 09110482 frs-core:MarketRisk 2022-08-01 2023-07-31 09110482 frs-core:InterestRateRisk 2022-08-01 2023-07-31 09110482 frs-core:DeferredTaxation 2022-08-01 2023-07-31 09110482 frs-core:DeferredTaxation 2022-07-31 09110482 frs-core:DeferredTaxation 2023-07-31 09110482 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 09110482 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 09110482 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 09110482 frs-core:ProvisionsDeferredTax 2023-07-31 09110482 frs-core:OtherDeferredTax 2023-07-31 09110482 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 09110482 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 09110482 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 09110482 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 09110482 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 09110482 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 09110482 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 09110482 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 09110482 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 09110482 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 09110482 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 09110482 frs-core:TaxCreditsDeferredTax 2023-07-31 09110482 frs-core:CostValuation 2022-07-31 09110482 frs-core:AdditionsToInvestments 2023-07-31 09110482 frs-core:DisposalsRepaymentsInvestments 2023-07-31 09110482 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 09110482 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 09110482 frs-core:CostValuation 2023-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 09110482 frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 09110482 frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09110482 dpl-frs:CostSales 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales 2022-07-31 09110482 dpl-frs:CostSales 2023-07-31 09110482 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 09110482 frs-bus:Director1 2022-08-01 2023-07-31 09110482 frs-bus:Director1 2022-07-31 09110482 frs-bus:Director1 2023-07-31 09110482 1 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 1 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 1 2023-07-31 09110482 2 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 2 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 2 2023-07-31 09110482 3 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 3 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 3 2023-07-31 09110482 4 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 4 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 4 2023-07-31 09110482 5 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 5 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 5 2023-07-31 09110482 6 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 6 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 6 2023-07-31 09110482 7 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 7 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 7 2023-07-31 09110482 8 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 8 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 8 2023-07-31 09110482 9 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 9 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 9 2023-07-31 09110482 10 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 10 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 10 2023-07-31 09110482 11 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 11 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 11 2023-07-31 09110482 12 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 12 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 12 2023-07-31 09110482 13 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 13 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 13 2023-07-31 09110482 14 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 14 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 14 2023-07-31 09110482 15 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 15 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 15 2023-07-31 09110482 16 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 16 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 16 2023-07-31 09110482 17 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 17 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 17 2023-07-31 09110482 18 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 18 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 18 2023-07-31 09110482 19 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 19 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 19 2023-07-31 09110482 20 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments 20 2023-07-31 09110482 frs-core:Non-currentFinancialInstruments 20 2023-07-31 09110482 dpl-frs:Item1 2022-08-01 2023-07-31 09110482 dpl-frs:Item1 2022-07-31 09110482 dpl-frs:Item1 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 09110482 dpl-frs:Item2 2022-08-01 2023-07-31 09110482 dpl-frs:Item2 2022-07-31 09110482 dpl-frs:Item2 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 09110482 dpl-frs:Item3 2022-08-01 2023-07-31 09110482 dpl-frs:Item3 2022-07-31 09110482 dpl-frs:Item3 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 09110482 dpl-frs:Item4 2022-08-01 2023-07-31 09110482 dpl-frs:Item4 2022-07-31 09110482 dpl-frs:Item4 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 09110482 dpl-frs:Item5 2022-08-01 2023-07-31 09110482 dpl-frs:Item5 2022-07-31 09110482 dpl-frs:Item5 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 09110482 dpl-frs:Item6 2022-08-01 2023-07-31 09110482 dpl-frs:Item6 2022-07-31 09110482 dpl-frs:Item6 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 09110482 dpl-frs:Item7 2022-08-01 2023-07-31 09110482 dpl-frs:Item7 2022-07-31 09110482 dpl-frs:Item7 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 09110482 dpl-frs:Item8 2022-08-01 2023-07-31 09110482 dpl-frs:Item8 2022-07-31 09110482 dpl-frs:Item8 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 09110482 dpl-frs:Item9 2022-08-01 2023-07-31 09110482 dpl-frs:Item9 2022-07-31 09110482 dpl-frs:Item9 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 09110482 dpl-frs:Item10 2022-08-01 2023-07-31 09110482 dpl-frs:Item10 2022-07-31 09110482 dpl-frs:Item10 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 09110482 dpl-frs:Item11 2022-08-01 2023-07-31 09110482 dpl-frs:Item11 2022-07-31 09110482 dpl-frs:Item11 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 09110482 dpl-frs:Item12 2022-08-01 2023-07-31 09110482 dpl-frs:Item12 2022-07-31 09110482 dpl-frs:Item12 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 09110482 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 09110482 1 2022-08-01 2023-07-31 09110482 frs-countries:EnglandWales 2022-08-01 2023-07-31 09110482 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 09110482 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 09110482 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 09110482 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 09110482 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 09110482 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 09110482 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 09110482 2021-07-31 09110482 2022-07-31 09110482 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 2022-07-31 09110482 frs-core:AfterOneYear 2021-08-01 2022-07-31 09110482 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 09110482 frs-core:BetweenOneFiveYears 2022-07-31 09110482 frs-core:ComputerEquipment 2022-07-31 09110482 frs-core:ComputerEquipment 2021-08-01 2022-07-31 09110482 frs-core:ComputerEquipment 2021-07-31 09110482 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 09110482 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 09110482 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 09110482 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 09110482 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 09110482 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 09110482 frs-core:FurnitureFittings 2022-07-31 09110482 frs-core:FurnitureFittings 2021-08-01 2022-07-31 09110482 frs-core:FurnitureFittings 2021-07-31 09110482 frs-core:NetGoodwill 2022-07-31 09110482 frs-core:NetGoodwill 2021-08-01 2022-07-31 09110482 frs-core:NetGoodwill 2021-07-31 09110482 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 09110482 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 09110482 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 09110482 frs-core:LandBuildings 2022-07-31 09110482 frs-core:LandBuildings 2021-08-01 2022-07-31 09110482 frs-core:LandBuildings 2021-07-31 09110482 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 09110482 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 09110482 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 09110482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 09110482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 09110482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 09110482 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 09110482 frs-core:MoreThanFiveYears 2022-07-31 09110482 frs-core:MotorVehicles 2022-07-31 09110482 frs-core:MotorVehicles 2021-08-01 2022-07-31 09110482 frs-core:MotorVehicles 2021-07-31 09110482 frs-core:OtherResidualIntangibleAssets 2022-07-31 09110482 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 09110482 frs-core:OtherResidualIntangibleAssets 2021-07-31 09110482 frs-core:PlantMachinery 2022-07-31 09110482 frs-core:PlantMachinery 2021-08-01 2022-07-31 09110482 frs-core:PlantMachinery 2021-07-31 09110482 frs-core:Secured 2022-07-31 09110482 frs-core:Unsecured 2022-07-31 09110482 frs-core:WithinOneYear 2021-08-01 2022-07-31 09110482 frs-core:WithinOneYear 2022-07-31 09110482 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 09110482 frs-core:CapitalRedemptionReserve 2021-07-31 09110482 frs-core:CapitalRedemptionReserve 2022-07-31 09110482 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 09110482 frs-core:OtherReservesSubtotal 2021-07-31 09110482 frs-core:OtherReservesSubtotal 2022-07-31 09110482 frs-core:RevaluationReserve 2021-08-01 2022-07-31 09110482 frs-core:RevaluationReserve 2021-07-31 09110482 frs-core:RevaluationReserve 2022-07-31 09110482 frs-core:SharePremium 2021-08-01 2022-07-31 09110482 frs-core:SharePremium 2021-07-31 09110482 frs-core:SharePremium 2022-07-31 09110482 frs-core:ShareCapital 2021-08-01 2022-07-31 09110482 frs-core:ShareCapital 2021-07-31 09110482 frs-core:ShareCapital 2022-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09110482 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 09110482 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 09110482 frs-countries:Europe 2021-08-01 2022-07-31 09110482 frs-countries:NorthAmerica 2021-08-01 2022-07-31 09110482 frs-countries:SouthAmerica 2021-08-01 2022-07-31 09110482 frs-countries:Asia 2021-08-01 2022-07-31 09110482 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 09110482 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 09110482 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 09110482 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 09110482 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 09110482 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 09110482 frs-bus:FullAccounts 2021-08-01 2022-07-31 09110482 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 09110482 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 09110482 frs-bus:FRS102 2021-08-01 2022-07-31 09110482 frs-bus:MediumEntities 2021-08-01 2022-07-31 09110482 frs-bus:SmallEntities 2021-08-01 2022-07-31 09110482 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 09110482 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 09110482 frs-bus:Audited 2021-08-01 2022-07-31 09110482 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 09110482 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 09110482 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09110482 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09110482 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09110482 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 09110482 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 09110482 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 09110482 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 09110482 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 09110482 frs-bus:OrdinaryShareClass1 2021-07-31 09110482 frs-bus:OrdinaryShareClass1 2022-07-31 09110482 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 09110482 frs-bus:OrdinaryShareClass2 2021-07-31 09110482 frs-bus:OrdinaryShareClass2 2022-07-31 09110482 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 09110482 frs-bus:OrdinaryShareClass3 2021-07-31 09110482 frs-bus:OrdinaryShareClass3 2022-07-31 09110482 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 09110482 frs-bus:OrdinaryShareClass4 2021-07-31 09110482 frs-bus:OrdinaryShareClass4 2022-07-31 09110482 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 09110482 frs-bus:OrdinaryShareClass5 2021-07-31 09110482 frs-bus:OrdinaryShareClass5 2022-07-31 09110482 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 09110482 frs-bus:PreferenceShareClass1 2021-07-31 09110482 frs-bus:PreferenceShareClass1 2022-07-31 09110482 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 09110482 frs-bus:PreferenceShareClass2 2021-07-31 09110482 frs-bus:PreferenceShareClass2 2022-07-31 09110482 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 09110482 frs-bus:PreferenceShareClass3 2021-07-31 09110482 frs-bus:PreferenceShareClass3 2022-07-31 09110482 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 09110482 frs-bus:PreferenceShareClass4 2021-07-31 09110482 frs-bus:PreferenceShareClass4 2022-07-31 09110482 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 09110482 frs-bus:PreferenceShareClass5 2021-07-31 09110482 frs-bus:PreferenceShareClass5 2022-07-31 09110482 1 2021-08-01 2022-07-31 09110482 1 2022-07-31 09110482 1 2021-08-01 2022-07-31 09110482 frs-core:LeasedAssets 2021-08-01 2022-07-31 09110482 frs-core:OwnedAssets 2021-08-01 2022-07-31 09110482 frs-core:CurrencyRisk 2021-08-01 2022-07-31 09110482 frs-core:MarketRisk 2021-08-01 2022-07-31 09110482 frs-core:InterestRateRisk 2021-08-01 2022-07-31 09110482 frs-core:DeferredTaxation 2021-08-01 2022-07-31 09110482 frs-core:DeferredTaxation 2021-07-31 09110482 frs-core:DeferredTaxation 2022-07-31 09110482 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 09110482 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 09110482 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 09110482 frs-core:ProvisionsDeferredTax 2022-07-31 09110482 frs-core:OtherDeferredTax 2022-07-31 09110482 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 09110482 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 09110482 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 09110482 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 09110482 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 09110482 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 09110482 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 09110482 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 09110482 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 09110482 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 09110482 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 09110482 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 09110482 frs-core:TaxCreditsDeferredTax 2022-07-31 09110482 frs-core:CostValuation 2021-07-31 09110482 frs-core:AdditionsToInvestments 2022-07-31 09110482 frs-core:DisposalsRepaymentsInvestments 2022-07-31 09110482 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 09110482 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 09110482 frs-core:CostValuation 2022-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 09110482 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 09110482 frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:ListedExchangeTraded 2021-07-31 09110482 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 09110482 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 09110482 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 09110482 frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:UnlistedNon-exchangeTraded 2021-07-31 09110482 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 09110482 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 09110482 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09110482 dpl-frs:CostSales 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales 2021-07-31 09110482 dpl-frs:CostSales 2022-07-31 09110482 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 09110482 frs-bus:Director1 2021-08-01 2022-07-31 09110482 frs-bus:Director1 2021-07-31 09110482 frs-bus:Director1 2022-07-31 09110482 1 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 1 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 1 2022-07-31 09110482 2 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 2 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 2 2022-07-31 09110482 3 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 3 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 3 2022-07-31 09110482 4 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 4 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 4 2022-07-31 09110482 5 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 5 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 5 2022-07-31 09110482 6 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 6 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 6 2022-07-31 09110482 7 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 7 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 7 2022-07-31 09110482 8 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 8 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 8 2022-07-31 09110482 9 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 9 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 9 2022-07-31 09110482 10 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 10 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 10 2022-07-31 09110482 11 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 11 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 11 2022-07-31 09110482 12 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 12 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 12 2022-07-31 09110482 13 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 13 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 13 2022-07-31 09110482 14 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 14 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 14 2022-07-31 09110482 15 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 15 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 15 2022-07-31 09110482 16 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 16 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 16 2022-07-31 09110482 17 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 17 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 17 2022-07-31 09110482 18 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 18 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 18 2022-07-31 09110482 19 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 19 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 19 2022-07-31 09110482 20 2021-08-01 2022-07-31 09110482 frs-core:CurrentFinancialInstruments 20 2022-07-31 09110482 frs-core:Non-currentFinancialInstruments 20 2022-07-31 09110482 dpl-frs:Item1 2021-08-01 2022-07-31 09110482 dpl-frs:Item1 2021-07-31 09110482 dpl-frs:Item1 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 09110482 dpl-frs:Item2 2021-08-01 2022-07-31 09110482 dpl-frs:Item2 2021-07-31 09110482 dpl-frs:Item2 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 09110482 dpl-frs:Item3 2021-08-01 2022-07-31 09110482 dpl-frs:Item3 2021-07-31 09110482 dpl-frs:Item3 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 09110482 dpl-frs:Item4 2021-08-01 2022-07-31 09110482 dpl-frs:Item4 2021-07-31 09110482 dpl-frs:Item4 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 09110482 dpl-frs:Item5 2021-08-01 2022-07-31 09110482 dpl-frs:Item5 2021-07-31 09110482 dpl-frs:Item5 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 09110482 dpl-frs:Item6 2021-08-01 2022-07-31 09110482 dpl-frs:Item6 2021-07-31 09110482 dpl-frs:Item6 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 09110482 dpl-frs:Item7 2021-08-01 2022-07-31 09110482 dpl-frs:Item7 2021-07-31 09110482 dpl-frs:Item7 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 09110482 dpl-frs:Item8 2021-08-01 2022-07-31 09110482 dpl-frs:Item8 2021-07-31 09110482 dpl-frs:Item8 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 09110482 dpl-frs:Item9 2021-08-01 2022-07-31 09110482 dpl-frs:Item9 2021-07-31 09110482 dpl-frs:Item9 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 09110482 dpl-frs:Item10 2021-08-01 2022-07-31 09110482 dpl-frs:Item10 2021-07-31 09110482 dpl-frs:Item10 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 09110482 dpl-frs:Item11 2021-08-01 2022-07-31 09110482 dpl-frs:Item11 2021-07-31 09110482 dpl-frs:Item11 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 09110482 dpl-frs:Item12 2021-08-01 2022-07-31 09110482 dpl-frs:Item12 2021-07-31 09110482 dpl-frs:Item12 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 09110482 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 09110482 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 09110482 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 09110482 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 09110482 1 2021-08-01 2022-07-31 09110482 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 09110482
Kent Horsebox Hire Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Steve Pye & Co.
Chartered Certified Accountants
Unit 8 Home Farm
Norwich Road
Marsham, Norwich
Norfolk
NR10 5PQ
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09110482
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,361 5,625
4,361 5,625
CURRENT ASSETS
Stocks 5 6,500 -
Debtors 6 1,948 8,088
Cash at bank and in hand 11,767 827
20,215 8,915
Creditors: Amounts Falling Due Within One Year 7 (44,856 ) (29,222 )
NET CURRENT ASSETS (LIABILITIES) (24,641 ) (20,307 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,280 ) (14,682 )
Creditors: Amounts Falling Due After More Than One Year 8 (17,349 ) (15,852 )
NET LIABILITIES (37,629 ) (30,534 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Income Statement (37,631 ) (30,536 )
SHAREHOLDERS' FUNDS (37,629) (30,534)
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 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 Income Statement.
On behalf of the board
Ms Claire Cornford
Director
29 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kent Horsebox Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09110482 . The registered office is 42 Vicarage Road, Sittingbourne, Kent, ME10 2BL. 
The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the copmany's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources.  The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant.  Actual results may differ from these estimates.  The estimates and underliyng assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods.  The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. 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.
2.4. 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:
Plant & Machinery 25% Reducing Balance
Computer Equipment 25% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 7,500 - 7,500
Additions - 189 189
As at 31 July 2023 7,500 189 7,689
Depreciation
As at 1 August 2022 1,875 - 1,875
Provided during the period 1,406 47 1,453
As at 31 July 2023 3,281 47 3,328
Net Book Value
As at 31 July 2023 4,219 142 4,361
As at 1 August 2022 5,625 - 5,625
5. Stocks
2023 2022
£ £
Stock 6,500 -
6,500 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 260 -
Other debtors 1,688 8,088
1,948 8,088
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,531 2,215
Accruals and deferred income 1,020 540
Director's loan account 41,305 26,467
44,856 29,222
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 4,849 6,852
Other loans 12,500 9,000
17,349 15,852
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5