Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 10394657 Mr Guy Shepherd Mr Stephen Gill Mr James Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10394657 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10394657 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 10394657 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 10394657 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 10394657 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 10394657 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 10394657 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 10394657 2022-09-30 10394657 2023-09-30 10394657 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 2023-09-30 10394657 frs-core:AfterOneYear 2022-10-01 2023-09-30 10394657 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 10394657 frs-core:BetweenOneFiveYears 2023-09-30 10394657 frs-core:ComputerEquipment 2023-09-30 10394657 frs-core:ComputerEquipment 2022-10-01 2023-09-30 10394657 frs-core:ComputerEquipment 2022-09-30 10394657 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 10394657 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 10394657 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10394657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 10394657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 10394657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10394657 frs-core:FurnitureFittings 2023-09-30 10394657 frs-core:FurnitureFittings 2022-10-01 2023-09-30 10394657 frs-core:FurnitureFittings 2022-09-30 10394657 frs-core:NetGoodwill 2023-09-30 10394657 frs-core:NetGoodwill 2022-10-01 2023-09-30 10394657 frs-core:NetGoodwill 2022-09-30 10394657 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 10394657 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 10394657 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10394657 frs-core:LandBuildings 2023-09-30 10394657 frs-core:LandBuildings 2022-10-01 2023-09-30 10394657 frs-core:LandBuildings 2022-09-30 10394657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 10394657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 10394657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10394657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 10394657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10394657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10394657 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 10394657 frs-core:MoreThanFiveYears 2023-09-30 10394657 frs-core:MotorVehicles 2023-09-30 10394657 frs-core:MotorVehicles 2022-10-01 2023-09-30 10394657 frs-core:MotorVehicles 2022-09-30 10394657 frs-core:OtherResidualIntangibleAssets 2023-09-30 10394657 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 10394657 frs-core:OtherResidualIntangibleAssets 2022-09-30 10394657 frs-core:PlantMachinery 2023-09-30 10394657 frs-core:PlantMachinery 2022-10-01 2023-09-30 10394657 frs-core:PlantMachinery 2022-09-30 10394657 frs-core:Secured 2023-09-30 10394657 frs-core:Unsecured 2023-09-30 10394657 frs-core:WithinOneYear 2022-10-01 2023-09-30 10394657 frs-core:WithinOneYear 2023-09-30 10394657 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 10394657 frs-core:CapitalRedemptionReserve 2022-09-30 10394657 frs-core:CapitalRedemptionReserve 2023-09-30 10394657 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 10394657 frs-core:OtherReservesSubtotal 2022-09-30 10394657 frs-core:OtherReservesSubtotal 2023-09-30 10394657 frs-core:RevaluationReserve 2022-10-01 2023-09-30 10394657 frs-core:RevaluationReserve 2022-09-30 10394657 frs-core:RevaluationReserve 2023-09-30 10394657 frs-core:SharePremium 2022-10-01 2023-09-30 10394657 frs-core:SharePremium 2022-09-30 10394657 frs-core:SharePremium 2023-09-30 10394657 frs-core:ShareCapital 2022-10-01 2023-09-30 10394657 frs-core:ShareCapital 2022-09-30 10394657 frs-core:ShareCapital 2023-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 10394657 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 10394657 frs-countries:Europe 2022-10-01 2023-09-30 10394657 frs-countries:NorthAmerica 2022-10-01 2023-09-30 10394657 frs-countries:SouthAmerica 2022-10-01 2023-09-30 10394657 frs-countries:Asia 2022-10-01 2023-09-30 10394657 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 10394657 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 10394657 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 10394657 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 10394657 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 10394657 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 10394657 frs-bus:FullAccounts 2022-10-01 2023-09-30 10394657 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 10394657 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 10394657 frs-bus:FRS102 2022-10-01 2023-09-30 10394657 frs-bus:MediumEntities 2022-10-01 2023-09-30 10394657 frs-bus:SmallEntities 2022-10-01 2023-09-30 10394657 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 10394657 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 10394657 frs-bus:Audited 2022-10-01 2023-09-30 10394657 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10394657 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 10394657 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10394657 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10394657 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10394657 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10394657 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10394657 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10394657 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 10394657 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 10394657 frs-bus:OrdinaryShareClass1 2022-09-30 10394657 frs-bus:OrdinaryShareClass1 2023-09-30 10394657 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 10394657 frs-bus:OrdinaryShareClass2 2022-09-30 10394657 frs-bus:OrdinaryShareClass2 2023-09-30 10394657 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 10394657 frs-bus:OrdinaryShareClass3 2022-09-30 10394657 frs-bus:OrdinaryShareClass3 2023-09-30 10394657 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 10394657 frs-bus:OrdinaryShareClass4 2022-09-30 10394657 frs-bus:OrdinaryShareClass4 2023-09-30 10394657 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 10394657 frs-bus:OrdinaryShareClass5 2022-09-30 10394657 frs-bus:OrdinaryShareClass5 2023-09-30 10394657 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 10394657 frs-bus:PreferenceShareClass1 2022-09-30 10394657 frs-bus:PreferenceShareClass1 2023-09-30 10394657 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 10394657 frs-bus:PreferenceShareClass2 2022-09-30 10394657 frs-bus:PreferenceShareClass2 2023-09-30 10394657 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 10394657 frs-bus:PreferenceShareClass3 2022-09-30 10394657 frs-bus:PreferenceShareClass3 2023-09-30 10394657 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 10394657 frs-bus:PreferenceShareClass4 2022-09-30 10394657 frs-bus:PreferenceShareClass4 2023-09-30 10394657 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 10394657 frs-bus:PreferenceShareClass5 2022-09-30 10394657 frs-bus:PreferenceShareClass5 2023-09-30 10394657 1 2022-10-01 2023-09-30 10394657 1 2023-09-30 10394657 1 2022-10-01 2023-09-30 10394657 frs-core:LeasedAssets 2022-10-01 2023-09-30 10394657 frs-core:OwnedAssets 2022-10-01 2023-09-30 10394657 frs-core:CurrencyRisk 2022-10-01 2023-09-30 10394657 frs-core:MarketRisk 2022-10-01 2023-09-30 10394657 frs-core:InterestRateRisk 2022-10-01 2023-09-30 10394657 frs-core:DeferredTaxation 2022-10-01 2023-09-30 10394657 frs-core:DeferredTaxation 2022-09-30 10394657 frs-core:DeferredTaxation 2023-09-30 10394657 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 10394657 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10394657 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 10394657 frs-core:ProvisionsDeferredTax 2023-09-30 10394657 frs-core:OtherDeferredTax 2023-09-30 10394657 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 10394657 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 10394657 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 10394657 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 10394657 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10394657 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 10394657 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 10394657 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 10394657 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 10394657 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 10394657 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 10394657 frs-core:TaxCreditsDeferredTax 2023-09-30 10394657 frs-core:CostValuation 2022-09-30 10394657 frs-core:AdditionsToInvestments 2023-09-30 10394657 frs-core:DisposalsRepaymentsInvestments 2023-09-30 10394657 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 10394657 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 10394657 frs-core:CostValuation 2023-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 10394657 frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 10394657 frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 10394657 dpl-frs:CostSales 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales 2022-09-30 10394657 dpl-frs:CostSales 2023-09-30 10394657 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 10394657 frs-bus:Director1 2022-10-01 2023-09-30 10394657 frs-bus:Director1 2022-09-30 10394657 frs-bus:Director1 2023-09-30 10394657 frs-bus:Director2 2022-10-01 2023-09-30 10394657 frs-bus:Director2 2022-09-30 10394657 frs-bus:Director2 2023-09-30 10394657 frs-bus:Director3 2022-10-01 2023-09-30 10394657 frs-bus:Director3 2022-09-30 10394657 frs-bus:Director3 2023-09-30 10394657 1 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 1 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 1 2023-09-30 10394657 2 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 2 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 2 2023-09-30 10394657 3 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 3 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 3 2023-09-30 10394657 4 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 4 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 4 2023-09-30 10394657 5 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 5 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 5 2023-09-30 10394657 6 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 6 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 6 2023-09-30 10394657 7 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 7 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 7 2023-09-30 10394657 8 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 8 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 8 2023-09-30 10394657 9 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 9 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 9 2023-09-30 10394657 10 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 10 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 10 2023-09-30 10394657 11 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 11 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 11 2023-09-30 10394657 12 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 12 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 12 2023-09-30 10394657 13 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 13 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 13 2023-09-30 10394657 14 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 14 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 14 2023-09-30 10394657 15 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 15 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 15 2023-09-30 10394657 16 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 16 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 16 2023-09-30 10394657 17 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 17 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 17 2023-09-30 10394657 18 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 18 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 18 2023-09-30 10394657 19 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 19 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 19 2023-09-30 10394657 20 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments 20 2023-09-30 10394657 frs-core:Non-currentFinancialInstruments 20 2023-09-30 10394657 dpl-frs:Item1 2022-10-01 2023-09-30 10394657 dpl-frs:Item1 2022-09-30 10394657 dpl-frs:Item1 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 10394657 dpl-frs:Item2 2022-10-01 2023-09-30 10394657 dpl-frs:Item2 2022-09-30 10394657 dpl-frs:Item2 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 10394657 dpl-frs:Item3 2022-10-01 2023-09-30 10394657 dpl-frs:Item3 2022-09-30 10394657 dpl-frs:Item3 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 10394657 dpl-frs:Item4 2022-10-01 2023-09-30 10394657 dpl-frs:Item4 2022-09-30 10394657 dpl-frs:Item4 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 10394657 dpl-frs:Item5 2022-10-01 2023-09-30 10394657 dpl-frs:Item5 2022-09-30 10394657 dpl-frs:Item5 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 10394657 dpl-frs:Item6 2022-10-01 2023-09-30 10394657 dpl-frs:Item6 2022-09-30 10394657 dpl-frs:Item6 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 10394657 dpl-frs:Item7 2022-10-01 2023-09-30 10394657 dpl-frs:Item7 2022-09-30 10394657 dpl-frs:Item7 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 10394657 dpl-frs:Item8 2022-10-01 2023-09-30 10394657 dpl-frs:Item8 2022-09-30 10394657 dpl-frs:Item8 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 10394657 dpl-frs:Item9 2022-10-01 2023-09-30 10394657 dpl-frs:Item9 2022-09-30 10394657 dpl-frs:Item9 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 10394657 dpl-frs:Item10 2022-10-01 2023-09-30 10394657 dpl-frs:Item10 2022-09-30 10394657 dpl-frs:Item10 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 10394657 dpl-frs:Item11 2022-10-01 2023-09-30 10394657 dpl-frs:Item11 2022-09-30 10394657 dpl-frs:Item11 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 10394657 dpl-frs:Item12 2022-10-01 2023-09-30 10394657 dpl-frs:Item12 2022-09-30 10394657 dpl-frs:Item12 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 10394657 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 10394657 1 2022-10-01 2023-09-30 10394657 frs-countries:EnglandWales 2022-10-01 2023-09-30 10394657 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 10394657 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 10394657 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 10394657 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 10394657 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 10394657 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 10394657 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 10394657 2021-09-30 10394657 2022-09-30 10394657 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 2022-09-30 10394657 frs-core:AfterOneYear 2021-10-01 2022-09-30 10394657 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 10394657 frs-core:BetweenOneFiveYears 2022-09-30 10394657 frs-core:ComputerEquipment 2022-09-30 10394657 frs-core:ComputerEquipment 2021-10-01 2022-09-30 10394657 frs-core:ComputerEquipment 2021-09-30 10394657 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 10394657 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 10394657 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 10394657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10394657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 10394657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 10394657 frs-core:FurnitureFittings 2022-09-30 10394657 frs-core:FurnitureFittings 2021-10-01 2022-09-30 10394657 frs-core:FurnitureFittings 2021-09-30 10394657 frs-core:NetGoodwill 2022-09-30 10394657 frs-core:NetGoodwill 2021-10-01 2022-09-30 10394657 frs-core:NetGoodwill 2021-09-30 10394657 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10394657 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 10394657 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 10394657 frs-core:LandBuildings 2022-09-30 10394657 frs-core:LandBuildings 2021-10-01 2022-09-30 10394657 frs-core:LandBuildings 2021-09-30 10394657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10394657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 10394657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 10394657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10394657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 10394657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 10394657 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 10394657 frs-core:MoreThanFiveYears 2022-09-30 10394657 frs-core:MotorVehicles 2022-09-30 10394657 frs-core:MotorVehicles 2021-10-01 2022-09-30 10394657 frs-core:MotorVehicles 2021-09-30 10394657 frs-core:OtherResidualIntangibleAssets 2022-09-30 10394657 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 10394657 frs-core:OtherResidualIntangibleAssets 2021-09-30 10394657 frs-core:PlantMachinery 2022-09-30 10394657 frs-core:PlantMachinery 2021-10-01 2022-09-30 10394657 frs-core:PlantMachinery 2021-09-30 10394657 frs-core:Secured 2022-09-30 10394657 frs-core:Unsecured 2022-09-30 10394657 frs-core:WithinOneYear 2021-10-01 2022-09-30 10394657 frs-core:WithinOneYear 2022-09-30 10394657 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 10394657 frs-core:CapitalRedemptionReserve 2021-09-30 10394657 frs-core:CapitalRedemptionReserve 2022-09-30 10394657 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 10394657 frs-core:OtherReservesSubtotal 2021-09-30 10394657 frs-core:OtherReservesSubtotal 2022-09-30 10394657 frs-core:RevaluationReserve 2021-10-01 2022-09-30 10394657 frs-core:RevaluationReserve 2021-09-30 10394657 frs-core:RevaluationReserve 2022-09-30 10394657 frs-core:SharePremium 2021-10-01 2022-09-30 10394657 frs-core:SharePremium 2021-09-30 10394657 frs-core:SharePremium 2022-09-30 10394657 frs-core:ShareCapital 2021-10-01 2022-09-30 10394657 frs-core:ShareCapital 2021-09-30 10394657 frs-core:ShareCapital 2022-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10394657 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 10394657 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 10394657 frs-countries:Europe 2021-10-01 2022-09-30 10394657 frs-countries:NorthAmerica 2021-10-01 2022-09-30 10394657 frs-countries:SouthAmerica 2021-10-01 2022-09-30 10394657 frs-countries:Asia 2021-10-01 2022-09-30 10394657 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 10394657 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 10394657 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 10394657 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 10394657 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 10394657 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 10394657 frs-bus:FullAccounts 2021-10-01 2022-09-30 10394657 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 10394657 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 10394657 frs-bus:FRS102 2021-10-01 2022-09-30 10394657 frs-bus:MediumEntities 2021-10-01 2022-09-30 10394657 frs-bus:SmallEntities 2021-10-01 2022-09-30 10394657 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 10394657 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 10394657 frs-bus:Audited 2021-10-01 2022-09-30 10394657 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 10394657 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 10394657 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10394657 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10394657 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10394657 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10394657 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10394657 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10394657 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10394657 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 10394657 frs-bus:OrdinaryShareClass1 2021-09-30 10394657 frs-bus:OrdinaryShareClass1 2022-09-30 10394657 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 10394657 frs-bus:OrdinaryShareClass2 2021-09-30 10394657 frs-bus:OrdinaryShareClass2 2022-09-30 10394657 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 10394657 frs-bus:OrdinaryShareClass3 2021-09-30 10394657 frs-bus:OrdinaryShareClass3 2022-09-30 10394657 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 10394657 frs-bus:OrdinaryShareClass4 2021-09-30 10394657 frs-bus:OrdinaryShareClass4 2022-09-30 10394657 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 10394657 frs-bus:OrdinaryShareClass5 2021-09-30 10394657 frs-bus:OrdinaryShareClass5 2022-09-30 10394657 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 10394657 frs-bus:PreferenceShareClass1 2021-09-30 10394657 frs-bus:PreferenceShareClass1 2022-09-30 10394657 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 10394657 frs-bus:PreferenceShareClass2 2021-09-30 10394657 frs-bus:PreferenceShareClass2 2022-09-30 10394657 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 10394657 frs-bus:PreferenceShareClass3 2021-09-30 10394657 frs-bus:PreferenceShareClass3 2022-09-30 10394657 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 10394657 frs-bus:PreferenceShareClass4 2021-09-30 10394657 frs-bus:PreferenceShareClass4 2022-09-30 10394657 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 10394657 frs-bus:PreferenceShareClass5 2021-09-30 10394657 frs-bus:PreferenceShareClass5 2022-09-30 10394657 1 2021-10-01 2022-09-30 10394657 1 2022-09-30 10394657 1 2021-10-01 2022-09-30 10394657 frs-core:LeasedAssets 2021-10-01 2022-09-30 10394657 frs-core:OwnedAssets 2021-10-01 2022-09-30 10394657 frs-core:CurrencyRisk 2021-10-01 2022-09-30 10394657 frs-core:MarketRisk 2021-10-01 2022-09-30 10394657 frs-core:InterestRateRisk 2021-10-01 2022-09-30 10394657 frs-core:DeferredTaxation 2021-10-01 2022-09-30 10394657 frs-core:DeferredTaxation 2021-09-30 10394657 frs-core:DeferredTaxation 2022-09-30 10394657 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 10394657 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10394657 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10394657 frs-core:ProvisionsDeferredTax 2022-09-30 10394657 frs-core:OtherDeferredTax 2022-09-30 10394657 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 10394657 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 10394657 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 10394657 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 10394657 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 10394657 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 10394657 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 10394657 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 10394657 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 10394657 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 10394657 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 10394657 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 10394657 frs-core:TaxCreditsDeferredTax 2022-09-30 10394657 frs-core:CostValuation 2021-09-30 10394657 frs-core:AdditionsToInvestments 2022-09-30 10394657 frs-core:DisposalsRepaymentsInvestments 2022-09-30 10394657 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 10394657 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 10394657 frs-core:CostValuation 2022-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 10394657 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10394657 frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:ListedExchangeTraded 2021-09-30 10394657 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 10394657 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10394657 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10394657 frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:UnlistedNon-exchangeTraded 2021-09-30 10394657 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 10394657 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 10394657 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10394657 dpl-frs:CostSales 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales 2021-09-30 10394657 dpl-frs:CostSales 2022-09-30 10394657 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 10394657 frs-bus:Director1 2021-10-01 2022-09-30 10394657 frs-bus:Director1 2021-09-30 10394657 frs-bus:Director1 2022-09-30 10394657 frs-bus:Director2 2021-10-01 2022-09-30 10394657 frs-bus:Director2 2021-09-30 10394657 frs-bus:Director2 2022-09-30 10394657 frs-bus:Director3 2021-10-01 2022-09-30 10394657 frs-bus:Director3 2021-09-30 10394657 frs-bus:Director3 2022-09-30 10394657 1 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 1 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 1 2022-09-30 10394657 2 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 2 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 2 2022-09-30 10394657 3 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 3 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 3 2022-09-30 10394657 4 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 4 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 4 2022-09-30 10394657 5 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 5 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 5 2022-09-30 10394657 6 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 6 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 6 2022-09-30 10394657 7 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 7 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 7 2022-09-30 10394657 8 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 8 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 8 2022-09-30 10394657 9 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 9 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 9 2022-09-30 10394657 10 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 10 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 10 2022-09-30 10394657 11 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 11 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 11 2022-09-30 10394657 12 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 12 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 12 2022-09-30 10394657 13 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 13 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 13 2022-09-30 10394657 14 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 14 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 14 2022-09-30 10394657 15 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 15 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 15 2022-09-30 10394657 16 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 16 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 16 2022-09-30 10394657 17 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 17 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 17 2022-09-30 10394657 18 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 18 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 18 2022-09-30 10394657 19 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 19 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 19 2022-09-30 10394657 20 2021-10-01 2022-09-30 10394657 frs-core:CurrentFinancialInstruments 20 2022-09-30 10394657 frs-core:Non-currentFinancialInstruments 20 2022-09-30 10394657 dpl-frs:Item1 2021-10-01 2022-09-30 10394657 dpl-frs:Item1 2021-09-30 10394657 dpl-frs:Item1 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 10394657 dpl-frs:Item2 2021-10-01 2022-09-30 10394657 dpl-frs:Item2 2021-09-30 10394657 dpl-frs:Item2 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 10394657 dpl-frs:Item3 2021-10-01 2022-09-30 10394657 dpl-frs:Item3 2021-09-30 10394657 dpl-frs:Item3 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 10394657 dpl-frs:Item4 2021-10-01 2022-09-30 10394657 dpl-frs:Item4 2021-09-30 10394657 dpl-frs:Item4 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 10394657 dpl-frs:Item5 2021-10-01 2022-09-30 10394657 dpl-frs:Item5 2021-09-30 10394657 dpl-frs:Item5 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 10394657 dpl-frs:Item6 2021-10-01 2022-09-30 10394657 dpl-frs:Item6 2021-09-30 10394657 dpl-frs:Item6 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 10394657 dpl-frs:Item7 2021-10-01 2022-09-30 10394657 dpl-frs:Item7 2021-09-30 10394657 dpl-frs:Item7 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 10394657 dpl-frs:Item8 2021-10-01 2022-09-30 10394657 dpl-frs:Item8 2021-09-30 10394657 dpl-frs:Item8 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 10394657 dpl-frs:Item9 2021-10-01 2022-09-30 10394657 dpl-frs:Item9 2021-09-30 10394657 dpl-frs:Item9 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 10394657 dpl-frs:Item10 2021-10-01 2022-09-30 10394657 dpl-frs:Item10 2021-09-30 10394657 dpl-frs:Item10 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 10394657 dpl-frs:Item11 2021-10-01 2022-09-30 10394657 dpl-frs:Item11 2021-09-30 10394657 dpl-frs:Item11 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 10394657 dpl-frs:Item12 2021-10-01 2022-09-30 10394657 dpl-frs:Item12 2021-09-30 10394657 dpl-frs:Item12 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 10394657 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 10394657 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10394657 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 10394657 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 10394657 1 2021-10-01 2022-09-30 10394657 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 10394657
Prism Measured Surveys Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10394657
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 137,908 132,308
137,908 132,308
CURRENT ASSETS
Debtors 5 42,543 65,383
Cash at bank and in hand 78,670 81,015
121,213 146,398
Creditors: Amounts Falling Due Within One Year 6 (87,194 ) (66,740 )
NET CURRENT ASSETS (LIABILITIES) 34,019 79,658
TOTAL ASSETS LESS CURRENT LIABILITIES 171,927 211,966
Creditors: Amounts Falling Due After More Than One Year 7 (46,667 ) (56,145 )
NET ASSETS 125,260 155,821
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Profit and Loss Account 123,260 153,821
SHAREHOLDERS' FUNDS 125,260 155,821
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Guy Shepherd
Director
Mr Stephen Gill
Director
08/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Prism Measured Surveys Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10394657 . The registered office is 40 Summer Meadow, Cranbrook, Exeter, EX5 7DF.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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:
Plant & Machinery 10% Straight Line
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Straight Line
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 year 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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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 asset reflects 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 13 (2022: 13)
13 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 134,875 44,908 2,209 21,293 203,285
Additions 22,706 - 558 12,077 35,341
As at 30 September 2023 157,581 44,908 2,767 33,370 238,626
Depreciation
As at 1 October 2022 34,772 18,618 1,235 16,352 70,977
Provided during the period 15,758 5,258 383 8,342 29,741
As at 30 September 2023 50,530 23,876 1,618 24,694 100,718
Net Book Value
As at 30 September 2023 107,051 21,032 1,149 8,676 137,908
As at 1 October 2022 100,103 26,290 974 4,941 132,308
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 38,598 59,615
Prepayments and accrued income 3,945 5,768
42,543 65,383
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,000 10,298
Corporation tax 18,627 18,917
Other taxes and social security 6,662 6,692
VAT 30,848 29,455
Other creditors - 136
Accruals and deferred income 575 1,100
Directors' loan accounts 20,482 142
87,194 66,740
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 16,667 26,145
Other creditors 30,000 30,000
46,667 56,145
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,000 2,000
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr James Fox 12,025 7,700
Mr Stephen Gill 47,106 28,231
Mr Guy Shepherd 47,106 28,231
Page 5
Page 6
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 106,237 64,162
106,237 64,162
Page 6