Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 04333169 Mr Joseph Yeomans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04333169 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 04333169 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 04333169 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 04333169 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 04333169 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 04333169 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 04333169 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 04333169 2022-08-31 04333169 2023-08-31 04333169 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 2023-08-31 04333169 frs-core:AfterOneYear 2022-09-01 2023-08-31 04333169 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 04333169 frs-core:BetweenOneFiveYears 2023-08-31 04333169 frs-core:ComputerEquipment 2023-08-31 04333169 frs-core:ComputerEquipment 2022-09-01 2023-08-31 04333169 frs-core:ComputerEquipment 2022-08-31 04333169 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 04333169 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 04333169 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 04333169 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 04333169 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 04333169 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 04333169 frs-core:FurnitureFittings 2023-08-31 04333169 frs-core:FurnitureFittings 2022-09-01 2023-08-31 04333169 frs-core:FurnitureFittings 2022-08-31 04333169 frs-core:NetGoodwill 2023-08-31 04333169 frs-core:NetGoodwill 2022-09-01 2023-08-31 04333169 frs-core:NetGoodwill 2022-08-31 04333169 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 04333169 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 04333169 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 04333169 frs-core:LandBuildings 2023-08-31 04333169 frs-core:LandBuildings 2022-09-01 2023-08-31 04333169 frs-core:LandBuildings 2022-08-31 04333169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 04333169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 04333169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 04333169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 04333169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 04333169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 04333169 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 04333169 frs-core:MoreThanFiveYears 2023-08-31 04333169 frs-core:MotorVehicles 2023-08-31 04333169 frs-core:MotorVehicles 2022-09-01 2023-08-31 04333169 frs-core:MotorVehicles 2022-08-31 04333169 frs-core:OtherResidualIntangibleAssets 2023-08-31 04333169 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 04333169 frs-core:OtherResidualIntangibleAssets 2022-08-31 04333169 frs-core:PlantMachinery 2023-08-31 04333169 frs-core:PlantMachinery 2022-09-01 2023-08-31 04333169 frs-core:PlantMachinery 2022-08-31 04333169 frs-core:Secured 2023-08-31 04333169 frs-core:Unsecured 2023-08-31 04333169 frs-core:WithinOneYear 2022-09-01 2023-08-31 04333169 frs-core:WithinOneYear 2023-08-31 04333169 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 04333169 frs-core:CapitalRedemptionReserve 2022-08-31 04333169 frs-core:CapitalRedemptionReserve 2023-08-31 04333169 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 04333169 frs-core:OtherReservesSubtotal 2022-08-31 04333169 frs-core:OtherReservesSubtotal 2023-08-31 04333169 frs-core:RevaluationReserve 2022-09-01 2023-08-31 04333169 frs-core:RevaluationReserve 2022-08-31 04333169 frs-core:RevaluationReserve 2023-08-31 04333169 frs-core:SharePremium 2022-09-01 2023-08-31 04333169 frs-core:SharePremium 2022-08-31 04333169 frs-core:SharePremium 2023-08-31 04333169 frs-core:ShareCapital 2022-09-01 2023-08-31 04333169 frs-core:ShareCapital 2022-08-31 04333169 frs-core:ShareCapital 2023-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 04333169 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 04333169 frs-countries:Europe 2022-09-01 2023-08-31 04333169 frs-countries:NorthAmerica 2022-09-01 2023-08-31 04333169 frs-countries:SouthAmerica 2022-09-01 2023-08-31 04333169 frs-countries:Asia 2022-09-01 2023-08-31 04333169 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 04333169 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 04333169 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 04333169 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 04333169 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 04333169 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 04333169 frs-bus:FullAccounts 2022-09-01 2023-08-31 04333169 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 04333169 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 04333169 frs-bus:FRS102 2022-09-01 2023-08-31 04333169 frs-bus:MediumEntities 2022-09-01 2023-08-31 04333169 frs-bus:SmallEntities 2022-09-01 2023-08-31 04333169 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 04333169 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 04333169 frs-bus:Audited 2022-09-01 2023-08-31 04333169 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 04333169 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 04333169 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04333169 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04333169 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04333169 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04333169 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 04333169 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 04333169 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 04333169 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 04333169 frs-bus:OrdinaryShareClass1 2022-08-31 04333169 frs-bus:OrdinaryShareClass1 2023-08-31 04333169 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 04333169 frs-bus:OrdinaryShareClass2 2022-08-31 04333169 frs-bus:OrdinaryShareClass2 2023-08-31 04333169 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 04333169 frs-bus:OrdinaryShareClass3 2022-08-31 04333169 frs-bus:OrdinaryShareClass3 2023-08-31 04333169 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 04333169 frs-bus:OrdinaryShareClass4 2022-08-31 04333169 frs-bus:OrdinaryShareClass4 2023-08-31 04333169 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 04333169 frs-bus:OrdinaryShareClass5 2022-08-31 04333169 frs-bus:OrdinaryShareClass5 2023-08-31 04333169 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 04333169 frs-bus:PreferenceShareClass1 2022-08-31 04333169 frs-bus:PreferenceShareClass1 2023-08-31 04333169 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 04333169 frs-bus:PreferenceShareClass2 2022-08-31 04333169 frs-bus:PreferenceShareClass2 2023-08-31 04333169 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 04333169 frs-bus:PreferenceShareClass3 2022-08-31 04333169 frs-bus:PreferenceShareClass3 2023-08-31 04333169 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 04333169 frs-bus:PreferenceShareClass4 2022-08-31 04333169 frs-bus:PreferenceShareClass4 2023-08-31 04333169 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 04333169 frs-bus:PreferenceShareClass5 2022-08-31 04333169 frs-bus:PreferenceShareClass5 2023-08-31 04333169 1 2022-09-01 2023-08-31 04333169 1 2023-08-31 04333169 1 2022-09-01 2023-08-31 04333169 frs-core:LeasedAssets 2022-09-01 2023-08-31 04333169 frs-core:OwnedAssets 2022-09-01 2023-08-31 04333169 frs-core:CurrencyRisk 2022-09-01 2023-08-31 04333169 frs-core:MarketRisk 2022-09-01 2023-08-31 04333169 frs-core:InterestRateRisk 2022-09-01 2023-08-31 04333169 frs-core:DeferredTaxation 2022-09-01 2023-08-31 04333169 frs-core:DeferredTaxation 2022-08-31 04333169 frs-core:DeferredTaxation 2023-08-31 04333169 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 04333169 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 04333169 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 04333169 frs-core:ProvisionsDeferredTax 2023-08-31 04333169 frs-core:OtherDeferredTax 2023-08-31 04333169 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 04333169 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 04333169 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 04333169 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 04333169 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 04333169 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 04333169 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 04333169 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 04333169 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 04333169 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 04333169 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 04333169 frs-core:TaxCreditsDeferredTax 2023-08-31 04333169 frs-core:CostValuation 2022-08-31 04333169 frs-core:AdditionsToInvestments 2023-08-31 04333169 frs-core:DisposalsRepaymentsInvestments 2023-08-31 04333169 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 04333169 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 04333169 frs-core:CostValuation 2023-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 04333169 frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 04333169 frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 04333169 dpl-frs:CostSales 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales 2022-08-31 04333169 dpl-frs:CostSales 2023-08-31 04333169 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 04333169 frs-bus:Director1 2022-09-01 2023-08-31 04333169 frs-bus:Director1 2022-08-31 04333169 frs-bus:Director1 2023-08-31 04333169 frs-bus:Director2 2022-09-01 2023-08-31 04333169 frs-bus:Director2 2022-08-31 04333169 frs-bus:Director2 2023-08-31 04333169 1 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 1 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 1 2023-08-31 04333169 2 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 2 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 2 2023-08-31 04333169 3 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 3 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 3 2023-08-31 04333169 4 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 4 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 4 2023-08-31 04333169 5 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 5 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 5 2023-08-31 04333169 6 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 6 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 6 2023-08-31 04333169 7 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 7 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 7 2023-08-31 04333169 8 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 8 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 8 2023-08-31 04333169 9 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 9 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 9 2023-08-31 04333169 10 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 10 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 10 2023-08-31 04333169 11 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 11 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 11 2023-08-31 04333169 12 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 12 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 12 2023-08-31 04333169 13 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 13 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 13 2023-08-31 04333169 14 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 14 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 14 2023-08-31 04333169 15 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 15 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 15 2023-08-31 04333169 16 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 16 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 16 2023-08-31 04333169 17 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 17 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 17 2023-08-31 04333169 18 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 18 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 18 2023-08-31 04333169 19 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 19 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 19 2023-08-31 04333169 20 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments 20 2023-08-31 04333169 frs-core:Non-currentFinancialInstruments 20 2023-08-31 04333169 dpl-frs:Item1 2022-09-01 2023-08-31 04333169 dpl-frs:Item1 2022-08-31 04333169 dpl-frs:Item1 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 04333169 dpl-frs:Item2 2022-09-01 2023-08-31 04333169 dpl-frs:Item2 2022-08-31 04333169 dpl-frs:Item2 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 04333169 dpl-frs:Item3 2022-09-01 2023-08-31 04333169 dpl-frs:Item3 2022-08-31 04333169 dpl-frs:Item3 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 04333169 dpl-frs:Item4 2022-09-01 2023-08-31 04333169 dpl-frs:Item4 2022-08-31 04333169 dpl-frs:Item4 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 04333169 dpl-frs:Item5 2022-09-01 2023-08-31 04333169 dpl-frs:Item5 2022-08-31 04333169 dpl-frs:Item5 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 04333169 dpl-frs:Item6 2022-09-01 2023-08-31 04333169 dpl-frs:Item6 2022-08-31 04333169 dpl-frs:Item6 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 04333169 dpl-frs:Item7 2022-09-01 2023-08-31 04333169 dpl-frs:Item7 2022-08-31 04333169 dpl-frs:Item7 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 04333169 dpl-frs:Item8 2022-09-01 2023-08-31 04333169 dpl-frs:Item8 2022-08-31 04333169 dpl-frs:Item8 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 04333169 dpl-frs:Item9 2022-09-01 2023-08-31 04333169 dpl-frs:Item9 2022-08-31 04333169 dpl-frs:Item9 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 04333169 dpl-frs:Item10 2022-09-01 2023-08-31 04333169 dpl-frs:Item10 2022-08-31 04333169 dpl-frs:Item10 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 04333169 dpl-frs:Item11 2022-09-01 2023-08-31 04333169 dpl-frs:Item11 2022-08-31 04333169 dpl-frs:Item11 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 04333169 dpl-frs:Item12 2022-09-01 2023-08-31 04333169 dpl-frs:Item12 2022-08-31 04333169 dpl-frs:Item12 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 04333169 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 04333169 1 2022-09-01 2023-08-31 04333169 frs-countries:EnglandWales 2022-09-01 2023-08-31 04333169 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 04333169 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 04333169 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 04333169 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 04333169 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 04333169 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 04333169 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 04333169 2021-08-31 04333169 2022-08-31 04333169 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 2022-08-31 04333169 frs-core:AfterOneYear 2021-09-01 2022-08-31 04333169 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 04333169 frs-core:BetweenOneFiveYears 2022-08-31 04333169 frs-core:ComputerEquipment 2022-08-31 04333169 frs-core:ComputerEquipment 2021-09-01 2022-08-31 04333169 frs-core:ComputerEquipment 2021-08-31 04333169 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 04333169 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 04333169 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 04333169 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 04333169 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 04333169 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 04333169 frs-core:FurnitureFittings 2022-08-31 04333169 frs-core:FurnitureFittings 2021-09-01 2022-08-31 04333169 frs-core:FurnitureFittings 2021-08-31 04333169 frs-core:NetGoodwill 2022-08-31 04333169 frs-core:NetGoodwill 2021-09-01 2022-08-31 04333169 frs-core:NetGoodwill 2021-08-31 04333169 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 04333169 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 04333169 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 04333169 frs-core:LandBuildings 2022-08-31 04333169 frs-core:LandBuildings 2021-09-01 2022-08-31 04333169 frs-core:LandBuildings 2021-08-31 04333169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 04333169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 04333169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 04333169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 04333169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 04333169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 04333169 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 04333169 frs-core:MoreThanFiveYears 2022-08-31 04333169 frs-core:MotorVehicles 2022-08-31 04333169 frs-core:MotorVehicles 2021-09-01 2022-08-31 04333169 frs-core:MotorVehicles 2021-08-31 04333169 frs-core:OtherResidualIntangibleAssets 2022-08-31 04333169 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 04333169 frs-core:OtherResidualIntangibleAssets 2021-08-31 04333169 frs-core:PlantMachinery 2022-08-31 04333169 frs-core:PlantMachinery 2021-09-01 2022-08-31 04333169 frs-core:PlantMachinery 2021-08-31 04333169 frs-core:Secured 2022-08-31 04333169 frs-core:Unsecured 2022-08-31 04333169 frs-core:WithinOneYear 2021-09-01 2022-08-31 04333169 frs-core:WithinOneYear 2022-08-31 04333169 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 04333169 frs-core:CapitalRedemptionReserve 2021-08-31 04333169 frs-core:CapitalRedemptionReserve 2022-08-31 04333169 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 04333169 frs-core:OtherReservesSubtotal 2021-08-31 04333169 frs-core:OtherReservesSubtotal 2022-08-31 04333169 frs-core:RevaluationReserve 2021-09-01 2022-08-31 04333169 frs-core:RevaluationReserve 2021-08-31 04333169 frs-core:RevaluationReserve 2022-08-31 04333169 frs-core:SharePremium 2021-09-01 2022-08-31 04333169 frs-core:SharePremium 2021-08-31 04333169 frs-core:SharePremium 2022-08-31 04333169 frs-core:ShareCapital 2021-09-01 2022-08-31 04333169 frs-core:ShareCapital 2021-08-31 04333169 frs-core:ShareCapital 2022-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 04333169 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 04333169 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 04333169 frs-countries:Europe 2021-09-01 2022-08-31 04333169 frs-countries:NorthAmerica 2021-09-01 2022-08-31 04333169 frs-countries:SouthAmerica 2021-09-01 2022-08-31 04333169 frs-countries:Asia 2021-09-01 2022-08-31 04333169 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 04333169 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 04333169 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 04333169 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 04333169 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 04333169 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 04333169 frs-bus:FullAccounts 2021-09-01 2022-08-31 04333169 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 04333169 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 04333169 frs-bus:FRS102 2021-09-01 2022-08-31 04333169 frs-bus:MediumEntities 2021-09-01 2022-08-31 04333169 frs-bus:SmallEntities 2021-09-01 2022-08-31 04333169 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 04333169 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 04333169 frs-bus:Audited 2021-09-01 2022-08-31 04333169 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 04333169 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 04333169 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04333169 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04333169 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04333169 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 04333169 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 04333169 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 04333169 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 04333169 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 04333169 frs-bus:OrdinaryShareClass1 2021-08-31 04333169 frs-bus:OrdinaryShareClass1 2022-08-31 04333169 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 04333169 frs-bus:OrdinaryShareClass2 2021-08-31 04333169 frs-bus:OrdinaryShareClass2 2022-08-31 04333169 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 04333169 frs-bus:OrdinaryShareClass3 2021-08-31 04333169 frs-bus:OrdinaryShareClass3 2022-08-31 04333169 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 04333169 frs-bus:OrdinaryShareClass4 2021-08-31 04333169 frs-bus:OrdinaryShareClass4 2022-08-31 04333169 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 04333169 frs-bus:OrdinaryShareClass5 2021-08-31 04333169 frs-bus:OrdinaryShareClass5 2022-08-31 04333169 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 04333169 frs-bus:PreferenceShareClass1 2021-08-31 04333169 frs-bus:PreferenceShareClass1 2022-08-31 04333169 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 04333169 frs-bus:PreferenceShareClass2 2021-08-31 04333169 frs-bus:PreferenceShareClass2 2022-08-31 04333169 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 04333169 frs-bus:PreferenceShareClass3 2021-08-31 04333169 frs-bus:PreferenceShareClass3 2022-08-31 04333169 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 04333169 frs-bus:PreferenceShareClass4 2021-08-31 04333169 frs-bus:PreferenceShareClass4 2022-08-31 04333169 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 04333169 frs-bus:PreferenceShareClass5 2021-08-31 04333169 frs-bus:PreferenceShareClass5 2022-08-31 04333169 1 2021-09-01 2022-08-31 04333169 1 2022-08-31 04333169 1 2021-09-01 2022-08-31 04333169 frs-core:LeasedAssets 2021-09-01 2022-08-31 04333169 frs-core:OwnedAssets 2021-09-01 2022-08-31 04333169 frs-core:CurrencyRisk 2021-09-01 2022-08-31 04333169 frs-core:MarketRisk 2021-09-01 2022-08-31 04333169 frs-core:InterestRateRisk 2021-09-01 2022-08-31 04333169 frs-core:DeferredTaxation 2021-09-01 2022-08-31 04333169 frs-core:DeferredTaxation 2021-08-31 04333169 frs-core:DeferredTaxation 2022-08-31 04333169 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 04333169 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 04333169 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 04333169 frs-core:ProvisionsDeferredTax 2022-08-31 04333169 frs-core:OtherDeferredTax 2022-08-31 04333169 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 04333169 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 04333169 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 04333169 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 04333169 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 04333169 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 04333169 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 04333169 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 04333169 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 04333169 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 04333169 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 04333169 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 04333169 frs-core:TaxCreditsDeferredTax 2022-08-31 04333169 frs-core:CostValuation 2021-08-31 04333169 frs-core:AdditionsToInvestments 2022-08-31 04333169 frs-core:DisposalsRepaymentsInvestments 2022-08-31 04333169 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 04333169 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 04333169 frs-core:CostValuation 2022-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 04333169 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 04333169 frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:ListedExchangeTraded 2021-08-31 04333169 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 04333169 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 04333169 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 04333169 frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:UnlistedNon-exchangeTraded 2021-08-31 04333169 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 04333169 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 04333169 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 04333169 dpl-frs:CostSales 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales 2021-08-31 04333169 dpl-frs:CostSales 2022-08-31 04333169 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 04333169 frs-bus:Director1 2021-09-01 2022-08-31 04333169 frs-bus:Director1 2021-08-31 04333169 frs-bus:Director1 2022-08-31 04333169 frs-bus:Director2 2021-09-01 2022-08-31 04333169 frs-bus:Director2 2021-08-31 04333169 frs-bus:Director2 2022-08-31 04333169 1 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 1 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 1 2022-08-31 04333169 2 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 2 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 2 2022-08-31 04333169 3 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 3 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 3 2022-08-31 04333169 4 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 4 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 4 2022-08-31 04333169 5 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 5 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 5 2022-08-31 04333169 6 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 6 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 6 2022-08-31 04333169 7 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 7 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 7 2022-08-31 04333169 8 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 8 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 8 2022-08-31 04333169 9 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 9 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 9 2022-08-31 04333169 10 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 10 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 10 2022-08-31 04333169 11 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 11 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 11 2022-08-31 04333169 12 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 12 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 12 2022-08-31 04333169 13 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 13 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 13 2022-08-31 04333169 14 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 14 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 14 2022-08-31 04333169 15 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 15 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 15 2022-08-31 04333169 16 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 16 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 16 2022-08-31 04333169 17 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 17 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 17 2022-08-31 04333169 18 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 18 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 18 2022-08-31 04333169 19 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 19 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 19 2022-08-31 04333169 20 2021-09-01 2022-08-31 04333169 frs-core:CurrentFinancialInstruments 20 2022-08-31 04333169 frs-core:Non-currentFinancialInstruments 20 2022-08-31 04333169 dpl-frs:Item1 2021-09-01 2022-08-31 04333169 dpl-frs:Item1 2021-08-31 04333169 dpl-frs:Item1 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 04333169 dpl-frs:Item2 2021-09-01 2022-08-31 04333169 dpl-frs:Item2 2021-08-31 04333169 dpl-frs:Item2 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 04333169 dpl-frs:Item3 2021-09-01 2022-08-31 04333169 dpl-frs:Item3 2021-08-31 04333169 dpl-frs:Item3 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 04333169 dpl-frs:Item4 2021-09-01 2022-08-31 04333169 dpl-frs:Item4 2021-08-31 04333169 dpl-frs:Item4 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 04333169 dpl-frs:Item5 2021-09-01 2022-08-31 04333169 dpl-frs:Item5 2021-08-31 04333169 dpl-frs:Item5 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 04333169 dpl-frs:Item6 2021-09-01 2022-08-31 04333169 dpl-frs:Item6 2021-08-31 04333169 dpl-frs:Item6 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 04333169 dpl-frs:Item7 2021-09-01 2022-08-31 04333169 dpl-frs:Item7 2021-08-31 04333169 dpl-frs:Item7 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 04333169 dpl-frs:Item8 2021-09-01 2022-08-31 04333169 dpl-frs:Item8 2021-08-31 04333169 dpl-frs:Item8 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 04333169 dpl-frs:Item9 2021-09-01 2022-08-31 04333169 dpl-frs:Item9 2021-08-31 04333169 dpl-frs:Item9 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 04333169 dpl-frs:Item10 2021-09-01 2022-08-31 04333169 dpl-frs:Item10 2021-08-31 04333169 dpl-frs:Item10 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 04333169 dpl-frs:Item11 2021-09-01 2022-08-31 04333169 dpl-frs:Item11 2021-08-31 04333169 dpl-frs:Item11 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 04333169 dpl-frs:Item12 2021-09-01 2022-08-31 04333169 dpl-frs:Item12 2021-08-31 04333169 dpl-frs:Item12 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 04333169 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 04333169 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 04333169 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 04333169 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 04333169 1 2021-09-01 2022-08-31 04333169 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 04333169
South West Wallcoating Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
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: 04333169
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 27,418 36,556
27,418 36,556
CURRENT ASSETS
Stocks 4 78,968 110,047
Debtors 5 63,070 66,680
Cash at bank and in hand 7,786 500
149,824 177,227
Creditors: Amounts Falling Due Within One Year 6 (148,622 ) (173,876 )
NET CURRENT ASSETS (LIABILITIES) 1,202 3,351
TOTAL ASSETS LESS CURRENT LIABILITIES 28,620 39,907
Creditors: Amounts Falling Due After More Than One Year 7 (11,906 ) (17,000 )
NET ASSETS 16,714 22,907
CAPITAL AND RESERVES
Called up share capital 9 250 250
Income Statement 16,464 22,657
SHAREHOLDERS' FUNDS 16,714 22,907
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 Income Statement.
On behalf of the board
Mr Joseph Yeomans
Director
24 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. 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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
1.5. 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.
1.6. 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.
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.
Page 3
Page 4
2. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2022 52,813
As at 31 August 2023 52,813
Depreciation
As at 1 September 2022 16,257
Provided during the period 9,138
As at 31 August 2023 25,395
Net Book Value
As at 31 August 2023 27,418
As at 1 September 2022 36,556
4. Stocks
2023 2022
£ £
Work in progress 78,968 110,047
78,968 110,047
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 43,070 44,330
Other debtors 20,000 22,350
63,070 66,680
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,095 5,095
Trade creditors 30,856 33,870
Bank loans and overdrafts - 29,107
Other creditors 551 -
Taxation and social security 112,120 105,804
148,622 173,876
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 11,906 17,000
11,906 17,000
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,095 5,095
Later than one year and not later than five years 11,906 17,000
17,001 22,095
17,001 22,095
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 250 250
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Joseph Yeomans 10,000 10,000 10,000 - 10,000
Mrs Helen Wallace 10,000 - 10,000 - -
The above loan is unsecured, interest free and repayable on demand.
Page 5