Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 05750280 Dr Mohammed Hanif Mr Muhammad Aflak Suleman Mr Taruq Hussain Dr Mohammed Shafiq Mr Taruq Hussain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05750280 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 05750280 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 05750280 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 05750280 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 05750280 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 05750280 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 05750280 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 05750280 2022-07-31 05750280 2023-07-31 05750280 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 2023-07-31 05750280 frs-core:AfterOneYear 2022-08-01 2023-07-31 05750280 frs-core:BetweenOneFiveYears 2022-08-01 2023-07-31 05750280 frs-core:BetweenOneFiveYears 2023-07-31 05750280 frs-core:ComputerEquipment 2023-07-31 05750280 frs-core:ComputerEquipment 2022-08-01 2023-07-31 05750280 frs-core:ComputerEquipment 2022-07-31 05750280 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-07-31 05750280 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-07-31 05750280 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 05750280 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 05750280 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-07-31 05750280 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 05750280 frs-core:FurnitureFittings 2023-07-31 05750280 frs-core:FurnitureFittings 2022-08-01 2023-07-31 05750280 frs-core:FurnitureFittings 2022-07-31 05750280 frs-core:NetGoodwill 2023-07-31 05750280 frs-core:NetGoodwill 2022-08-01 2023-07-31 05750280 frs-core:NetGoodwill 2022-07-31 05750280 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 05750280 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-07-31 05750280 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 05750280 frs-core:LandBuildings 2023-07-31 05750280 frs-core:LandBuildings 2022-08-01 2023-07-31 05750280 frs-core:LandBuildings 2022-07-31 05750280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 05750280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 05750280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 05750280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 05750280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 05750280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 05750280 frs-core:MoreThanFiveYears 2022-08-01 2023-07-31 05750280 frs-core:MoreThanFiveYears 2023-07-31 05750280 frs-core:MotorVehicles 2023-07-31 05750280 frs-core:MotorVehicles 2022-08-01 2023-07-31 05750280 frs-core:MotorVehicles 2022-07-31 05750280 frs-core:OtherResidualIntangibleAssets 2023-07-31 05750280 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-07-31 05750280 frs-core:OtherResidualIntangibleAssets 2022-07-31 05750280 frs-core:PlantMachinery 2023-07-31 05750280 frs-core:PlantMachinery 2022-08-01 2023-07-31 05750280 frs-core:PlantMachinery 2022-07-31 05750280 frs-core:Secured 2023-07-31 05750280 frs-core:Unsecured 2023-07-31 05750280 frs-core:WithinOneYear 2022-08-01 2023-07-31 05750280 frs-core:WithinOneYear 2023-07-31 05750280 frs-core:CapitalRedemptionReserve 2022-08-01 2023-07-31 05750280 frs-core:CapitalRedemptionReserve 2022-07-31 05750280 frs-core:CapitalRedemptionReserve 2023-07-31 05750280 frs-core:OtherReservesSubtotal 2022-08-01 2023-07-31 05750280 frs-core:OtherReservesSubtotal 2022-07-31 05750280 frs-core:OtherReservesSubtotal 2023-07-31 05750280 frs-core:RevaluationReserve 2022-08-01 2023-07-31 05750280 frs-core:RevaluationReserve 2022-07-31 05750280 frs-core:RevaluationReserve 2023-07-31 05750280 frs-core:SharePremium 2022-08-01 2023-07-31 05750280 frs-core:SharePremium 2022-07-31 05750280 frs-core:SharePremium 2023-07-31 05750280 frs-core:ShareCapital 2022-08-01 2023-07-31 05750280 frs-core:ShareCapital 2022-07-31 05750280 frs-core:ShareCapital 2023-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 05750280 frs-countries:UnitedKingdom 2022-08-01 2023-07-31 05750280 frs-countries:Europe 2022-08-01 2023-07-31 05750280 frs-countries:NorthAmerica 2022-08-01 2023-07-31 05750280 frs-countries:SouthAmerica 2022-08-01 2023-07-31 05750280 frs-countries:Asia 2022-08-01 2023-07-31 05750280 frs-countries:RestWorldOutsideUK 2022-08-01 2023-07-31 05750280 frs-bus:HighestPaidDirector 2022-08-01 2023-07-31 05750280 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 05750280 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 05750280 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-07-31 05750280 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-07-31 05750280 frs-bus:FullAccounts 2022-08-01 2023-07-31 05750280 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 05750280 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 05750280 frs-bus:FRS102 2022-08-01 2023-07-31 05750280 frs-bus:MediumEntities 2022-08-01 2023-07-31 05750280 frs-bus:SmallEntities 2022-08-01 2023-07-31 05750280 frs-bus:EntityHasNeverTraded 2022-08-01 2023-07-31 05750280 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-07-31 05750280 frs-bus:Audited 2022-08-01 2023-07-31 05750280 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 05750280 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 05750280 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 05750280 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-07-31 05750280 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-07-31 05750280 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 05750280 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 05750280 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 05750280 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-07-31 05750280 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 05750280 frs-bus:OrdinaryShareClass1 2022-07-31 05750280 frs-bus:OrdinaryShareClass1 2023-07-31 05750280 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 05750280 frs-bus:OrdinaryShareClass2 2022-07-31 05750280 frs-bus:OrdinaryShareClass2 2023-07-31 05750280 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 05750280 frs-bus:OrdinaryShareClass3 2022-07-31 05750280 frs-bus:OrdinaryShareClass3 2023-07-31 05750280 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 05750280 frs-bus:OrdinaryShareClass4 2022-07-31 05750280 frs-bus:OrdinaryShareClass4 2023-07-31 05750280 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31 05750280 frs-bus:OrdinaryShareClass5 2022-07-31 05750280 frs-bus:OrdinaryShareClass5 2023-07-31 05750280 frs-bus:PreferenceShareClass1 2022-08-01 2023-07-31 05750280 frs-bus:PreferenceShareClass1 2022-07-31 05750280 frs-bus:PreferenceShareClass1 2023-07-31 05750280 frs-bus:PreferenceShareClass2 2022-08-01 2023-07-31 05750280 frs-bus:PreferenceShareClass2 2022-07-31 05750280 frs-bus:PreferenceShareClass2 2023-07-31 05750280 frs-bus:PreferenceShareClass3 2022-08-01 2023-07-31 05750280 frs-bus:PreferenceShareClass3 2022-07-31 05750280 frs-bus:PreferenceShareClass3 2023-07-31 05750280 frs-bus:PreferenceShareClass4 2022-08-01 2023-07-31 05750280 frs-bus:PreferenceShareClass4 2022-07-31 05750280 frs-bus:PreferenceShareClass4 2023-07-31 05750280 frs-bus:PreferenceShareClass5 2022-08-01 2023-07-31 05750280 frs-bus:PreferenceShareClass5 2022-07-31 05750280 frs-bus:PreferenceShareClass5 2023-07-31 05750280 1 2022-08-01 2023-07-31 05750280 1 2023-07-31 05750280 1 2022-08-01 2023-07-31 05750280 frs-core:LeasedAssets 2022-08-01 2023-07-31 05750280 frs-core:OwnedAssets 2022-08-01 2023-07-31 05750280 frs-core:CurrencyRisk 2022-08-01 2023-07-31 05750280 frs-core:MarketRisk 2022-08-01 2023-07-31 05750280 frs-core:InterestRateRisk 2022-08-01 2023-07-31 05750280 frs-core:DeferredTaxation 2022-08-01 2023-07-31 05750280 frs-core:DeferredTaxation 2022-07-31 05750280 frs-core:DeferredTaxation 2023-07-31 05750280 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-07-31 05750280 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 05750280 frs-core:OtherProvisionsContingentLiabilities 2023-07-31 05750280 frs-core:ProvisionsDeferredTax 2023-07-31 05750280 frs-core:OtherDeferredTax 2023-07-31 05750280 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-07-31 05750280 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-07-31 05750280 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-07-31 05750280 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-07-31 05750280 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 05750280 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-07-31 05750280 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-07-31 05750280 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-07-31 05750280 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-07-31 05750280 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-07-31 05750280 frs-core:Share-basedPaymentsDeferredTax 2023-07-31 05750280 frs-core:TaxCreditsDeferredTax 2023-07-31 05750280 frs-core:CostValuation 2022-07-31 05750280 frs-core:AdditionsToInvestments 2023-07-31 05750280 frs-core:DisposalsRepaymentsInvestments 2023-07-31 05750280 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-07-31 05750280 frs-core:OtherIncreaseDecreaseInInvestments 2023-07-31 05750280 frs-core:CostValuation 2023-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 05750280 frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-07-31 05750280 frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 05750280 dpl-frs:CostSales 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales 2022-07-31 05750280 dpl-frs:CostSales 2023-07-31 05750280 dpl-frs:DistributionCosts 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses 2022-08-01 2023-07-31 05750280 frs-bus:Director1 2022-08-01 2023-07-31 05750280 frs-bus:Director1 2022-07-31 05750280 frs-bus:Director1 2023-07-31 05750280 frs-bus:Director2 2022-08-01 2023-07-31 05750280 frs-bus:Director2 2022-07-31 05750280 frs-bus:Director2 2023-07-31 05750280 frs-bus:Director3 2022-08-01 2023-07-31 05750280 frs-bus:Director3 2022-07-31 05750280 frs-bus:Director3 2023-07-31 05750280 frs-bus:Director4 2022-08-01 2023-07-31 05750280 frs-bus:Director4 2022-07-31 05750280 frs-bus:Director4 2023-07-31 05750280 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 05750280 1 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 1 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 1 2023-07-31 05750280 2 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 2 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 2 2023-07-31 05750280 3 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 3 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 3 2023-07-31 05750280 4 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 4 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 4 2023-07-31 05750280 5 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 5 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 5 2023-07-31 05750280 6 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 6 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 6 2023-07-31 05750280 7 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 7 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 7 2023-07-31 05750280 8 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 8 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 8 2023-07-31 05750280 9 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 9 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 9 2023-07-31 05750280 10 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 10 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 10 2023-07-31 05750280 11 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 11 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 11 2023-07-31 05750280 12 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 12 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 12 2023-07-31 05750280 13 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 13 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 13 2023-07-31 05750280 14 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 14 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 14 2023-07-31 05750280 15 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 15 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 15 2023-07-31 05750280 16 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 16 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 16 2023-07-31 05750280 17 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 17 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 17 2023-07-31 05750280 18 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 18 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 18 2023-07-31 05750280 19 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 19 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 19 2023-07-31 05750280 20 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments 20 2023-07-31 05750280 frs-core:Non-currentFinancialInstruments 20 2023-07-31 05750280 dpl-frs:Item1 2022-08-01 2023-07-31 05750280 dpl-frs:Item1 2022-07-31 05750280 dpl-frs:Item1 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item1 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-07-31 05750280 dpl-frs:Item2 2022-08-01 2023-07-31 05750280 dpl-frs:Item2 2022-07-31 05750280 dpl-frs:Item2 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item2 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-07-31 05750280 dpl-frs:Item3 2022-08-01 2023-07-31 05750280 dpl-frs:Item3 2022-07-31 05750280 dpl-frs:Item3 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item3 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-07-31 05750280 dpl-frs:Item4 2022-08-01 2023-07-31 05750280 dpl-frs:Item4 2022-07-31 05750280 dpl-frs:Item4 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item4 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-07-31 05750280 dpl-frs:Item5 2022-08-01 2023-07-31 05750280 dpl-frs:Item5 2022-07-31 05750280 dpl-frs:Item5 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 05750280 dpl-frs:Item6 2022-08-01 2023-07-31 05750280 dpl-frs:Item6 2022-07-31 05750280 dpl-frs:Item6 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 05750280 dpl-frs:Item7 2022-08-01 2023-07-31 05750280 dpl-frs:Item7 2022-07-31 05750280 dpl-frs:Item7 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 05750280 dpl-frs:Item8 2022-08-01 2023-07-31 05750280 dpl-frs:Item8 2022-07-31 05750280 dpl-frs:Item8 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 05750280 dpl-frs:Item9 2022-08-01 2023-07-31 05750280 dpl-frs:Item9 2022-07-31 05750280 dpl-frs:Item9 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 05750280 dpl-frs:Item10 2022-08-01 2023-07-31 05750280 dpl-frs:Item10 2022-07-31 05750280 dpl-frs:Item10 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 05750280 dpl-frs:Item11 2022-08-01 2023-07-31 05750280 dpl-frs:Item11 2022-07-31 05750280 dpl-frs:Item11 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 05750280 dpl-frs:Item12 2022-08-01 2023-07-31 05750280 dpl-frs:Item12 2022-07-31 05750280 dpl-frs:Item12 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 05750280 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 05750280 1 2022-08-01 2023-07-31 05750280 frs-countries:EnglandWales 2022-08-01 2023-07-31 05750280 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 05750280 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 05750280 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 05750280 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 05750280 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 05750280 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 05750280 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 05750280 2021-07-31 05750280 2022-07-31 05750280 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 2022-07-31 05750280 frs-core:AfterOneYear 2021-08-01 2022-07-31 05750280 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 05750280 frs-core:BetweenOneFiveYears 2022-07-31 05750280 frs-core:ComputerEquipment 2022-07-31 05750280 frs-core:ComputerEquipment 2021-08-01 2022-07-31 05750280 frs-core:ComputerEquipment 2021-07-31 05750280 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 05750280 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 05750280 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 05750280 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 05750280 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 05750280 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 05750280 frs-core:FurnitureFittings 2022-07-31 05750280 frs-core:FurnitureFittings 2021-08-01 2022-07-31 05750280 frs-core:FurnitureFittings 2021-07-31 05750280 frs-core:NetGoodwill 2022-07-31 05750280 frs-core:NetGoodwill 2021-08-01 2022-07-31 05750280 frs-core:NetGoodwill 2021-07-31 05750280 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 05750280 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 05750280 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 05750280 frs-core:LandBuildings 2022-07-31 05750280 frs-core:LandBuildings 2021-08-01 2022-07-31 05750280 frs-core:LandBuildings 2021-07-31 05750280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 05750280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 05750280 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 05750280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 05750280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 05750280 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 05750280 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 05750280 frs-core:MoreThanFiveYears 2022-07-31 05750280 frs-core:MotorVehicles 2022-07-31 05750280 frs-core:MotorVehicles 2021-08-01 2022-07-31 05750280 frs-core:MotorVehicles 2021-07-31 05750280 frs-core:OtherResidualIntangibleAssets 2022-07-31 05750280 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 05750280 frs-core:OtherResidualIntangibleAssets 2021-07-31 05750280 frs-core:PlantMachinery 2022-07-31 05750280 frs-core:PlantMachinery 2021-08-01 2022-07-31 05750280 frs-core:PlantMachinery 2021-07-31 05750280 frs-core:Secured 2022-07-31 05750280 frs-core:Unsecured 2022-07-31 05750280 frs-core:WithinOneYear 2021-08-01 2022-07-31 05750280 frs-core:WithinOneYear 2022-07-31 05750280 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 05750280 frs-core:CapitalRedemptionReserve 2021-07-31 05750280 frs-core:CapitalRedemptionReserve 2022-07-31 05750280 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 05750280 frs-core:OtherReservesSubtotal 2021-07-31 05750280 frs-core:OtherReservesSubtotal 2022-07-31 05750280 frs-core:RevaluationReserve 2021-08-01 2022-07-31 05750280 frs-core:RevaluationReserve 2021-07-31 05750280 frs-core:RevaluationReserve 2022-07-31 05750280 frs-core:SharePremium 2021-08-01 2022-07-31 05750280 frs-core:SharePremium 2021-07-31 05750280 frs-core:SharePremium 2022-07-31 05750280 frs-core:ShareCapital 2021-08-01 2022-07-31 05750280 frs-core:ShareCapital 2021-07-31 05750280 frs-core:ShareCapital 2022-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 05750280 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 05750280 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 05750280 frs-countries:Europe 2021-08-01 2022-07-31 05750280 frs-countries:NorthAmerica 2021-08-01 2022-07-31 05750280 frs-countries:SouthAmerica 2021-08-01 2022-07-31 05750280 frs-countries:Asia 2021-08-01 2022-07-31 05750280 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 05750280 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 05750280 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 05750280 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 05750280 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 05750280 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 05750280 frs-bus:FullAccounts 2021-08-01 2022-07-31 05750280 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 05750280 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 05750280 frs-bus:FRS102 2021-08-01 2022-07-31 05750280 frs-bus:MediumEntities 2021-08-01 2022-07-31 05750280 frs-bus:SmallEntities 2021-08-01 2022-07-31 05750280 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 05750280 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 05750280 frs-bus:Audited 2021-08-01 2022-07-31 05750280 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 05750280 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 05750280 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 05750280 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 05750280 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 05750280 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 05750280 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 05750280 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 05750280 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 05750280 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 05750280 frs-bus:OrdinaryShareClass1 2021-07-31 05750280 frs-bus:OrdinaryShareClass1 2022-07-31 05750280 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 05750280 frs-bus:OrdinaryShareClass2 2021-07-31 05750280 frs-bus:OrdinaryShareClass2 2022-07-31 05750280 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 05750280 frs-bus:OrdinaryShareClass3 2021-07-31 05750280 frs-bus:OrdinaryShareClass3 2022-07-31 05750280 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 05750280 frs-bus:OrdinaryShareClass4 2021-07-31 05750280 frs-bus:OrdinaryShareClass4 2022-07-31 05750280 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 05750280 frs-bus:OrdinaryShareClass5 2021-07-31 05750280 frs-bus:OrdinaryShareClass5 2022-07-31 05750280 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 05750280 frs-bus:PreferenceShareClass1 2021-07-31 05750280 frs-bus:PreferenceShareClass1 2022-07-31 05750280 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 05750280 frs-bus:PreferenceShareClass2 2021-07-31 05750280 frs-bus:PreferenceShareClass2 2022-07-31 05750280 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 05750280 frs-bus:PreferenceShareClass3 2021-07-31 05750280 frs-bus:PreferenceShareClass3 2022-07-31 05750280 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 05750280 frs-bus:PreferenceShareClass4 2021-07-31 05750280 frs-bus:PreferenceShareClass4 2022-07-31 05750280 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 05750280 frs-bus:PreferenceShareClass5 2021-07-31 05750280 frs-bus:PreferenceShareClass5 2022-07-31 05750280 1 2021-08-01 2022-07-31 05750280 1 2022-07-31 05750280 1 2021-08-01 2022-07-31 05750280 frs-core:LeasedAssets 2021-08-01 2022-07-31 05750280 frs-core:OwnedAssets 2021-08-01 2022-07-31 05750280 frs-core:CurrencyRisk 2021-08-01 2022-07-31 05750280 frs-core:MarketRisk 2021-08-01 2022-07-31 05750280 frs-core:InterestRateRisk 2021-08-01 2022-07-31 05750280 frs-core:DeferredTaxation 2021-08-01 2022-07-31 05750280 frs-core:DeferredTaxation 2021-07-31 05750280 frs-core:DeferredTaxation 2022-07-31 05750280 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 05750280 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 05750280 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 05750280 frs-core:ProvisionsDeferredTax 2022-07-31 05750280 frs-core:OtherDeferredTax 2022-07-31 05750280 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 05750280 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 05750280 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 05750280 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 05750280 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 05750280 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 05750280 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 05750280 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 05750280 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 05750280 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 05750280 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 05750280 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 05750280 frs-core:TaxCreditsDeferredTax 2022-07-31 05750280 frs-core:CostValuation 2021-07-31 05750280 frs-core:AdditionsToInvestments 2022-07-31 05750280 frs-core:DisposalsRepaymentsInvestments 2022-07-31 05750280 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 05750280 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 05750280 frs-core:CostValuation 2022-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 05750280 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 05750280 frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:ListedExchangeTraded 2021-07-31 05750280 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 05750280 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 05750280 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 05750280 frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:UnlistedNon-exchangeTraded 2021-07-31 05750280 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 05750280 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 05750280 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 05750280 dpl-frs:CostSales 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales 2021-07-31 05750280 dpl-frs:CostSales 2022-07-31 05750280 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 05750280 frs-bus:Director1 2021-08-01 2022-07-31 05750280 frs-bus:Director1 2021-07-31 05750280 frs-bus:Director1 2022-07-31 05750280 frs-bus:Director2 2021-08-01 2022-07-31 05750280 frs-bus:Director2 2021-07-31 05750280 frs-bus:Director2 2022-07-31 05750280 frs-bus:Director3 2021-08-01 2022-07-31 05750280 frs-bus:Director3 2021-07-31 05750280 frs-bus:Director3 2022-07-31 05750280 frs-bus:Director4 2021-08-01 2022-07-31 05750280 frs-bus:Director4 2021-07-31 05750280 frs-bus:Director4 2022-07-31 05750280 frs-bus:CompanySecretary1 2021-08-01 2022-07-31 05750280 1 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 1 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 1 2022-07-31 05750280 2 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 2 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 2 2022-07-31 05750280 3 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 3 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 3 2022-07-31 05750280 4 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 4 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 4 2022-07-31 05750280 5 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 5 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 5 2022-07-31 05750280 6 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 6 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 6 2022-07-31 05750280 7 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 7 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 7 2022-07-31 05750280 8 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 8 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 8 2022-07-31 05750280 9 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 9 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 9 2022-07-31 05750280 10 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 10 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 10 2022-07-31 05750280 11 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 11 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 11 2022-07-31 05750280 12 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 12 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 12 2022-07-31 05750280 13 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 13 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 13 2022-07-31 05750280 14 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 14 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 14 2022-07-31 05750280 15 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 15 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 15 2022-07-31 05750280 16 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 16 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 16 2022-07-31 05750280 17 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 17 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 17 2022-07-31 05750280 18 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 18 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 18 2022-07-31 05750280 19 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 19 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 19 2022-07-31 05750280 20 2021-08-01 2022-07-31 05750280 frs-core:CurrentFinancialInstruments 20 2022-07-31 05750280 frs-core:Non-currentFinancialInstruments 20 2022-07-31 05750280 dpl-frs:Item1 2021-08-01 2022-07-31 05750280 dpl-frs:Item1 2021-07-31 05750280 dpl-frs:Item1 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 05750280 dpl-frs:Item2 2021-08-01 2022-07-31 05750280 dpl-frs:Item2 2021-07-31 05750280 dpl-frs:Item2 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 05750280 dpl-frs:Item3 2021-08-01 2022-07-31 05750280 dpl-frs:Item3 2021-07-31 05750280 dpl-frs:Item3 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 05750280 dpl-frs:Item4 2021-08-01 2022-07-31 05750280 dpl-frs:Item4 2021-07-31 05750280 dpl-frs:Item4 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 05750280 dpl-frs:Item5 2021-08-01 2022-07-31 05750280 dpl-frs:Item5 2021-07-31 05750280 dpl-frs:Item5 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 05750280 dpl-frs:Item6 2021-08-01 2022-07-31 05750280 dpl-frs:Item6 2021-07-31 05750280 dpl-frs:Item6 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 05750280 dpl-frs:Item7 2021-08-01 2022-07-31 05750280 dpl-frs:Item7 2021-07-31 05750280 dpl-frs:Item7 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 05750280 dpl-frs:Item8 2021-08-01 2022-07-31 05750280 dpl-frs:Item8 2021-07-31 05750280 dpl-frs:Item8 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 05750280 dpl-frs:Item9 2021-08-01 2022-07-31 05750280 dpl-frs:Item9 2021-07-31 05750280 dpl-frs:Item9 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 05750280 dpl-frs:Item10 2021-08-01 2022-07-31 05750280 dpl-frs:Item10 2021-07-31 05750280 dpl-frs:Item10 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 05750280 dpl-frs:Item11 2021-08-01 2022-07-31 05750280 dpl-frs:Item11 2021-07-31 05750280 dpl-frs:Item11 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 05750280 dpl-frs:Item12 2021-08-01 2022-07-31 05750280 dpl-frs:Item12 2021-07-31 05750280 dpl-frs:Item12 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 05750280 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 05750280 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 05750280 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 05750280 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 05750280 1 2021-08-01 2022-07-31 05750280 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 05750280
Birmingham Cedars Limited
ABRIDGED Financial Statements
For The Year Ended 31 July 2023
Mibsons Limited
Chartered Certified Accountants
180 Birmingham Road
West Bromwich
B70 6QG
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05750280
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,418 3,924
6,418 3,924
CURRENT ASSETS
Debtors 112,031 115,849
Cash at bank and in hand 422,759 424,031
534,790 539,880
Creditors: Amounts Falling Due Within One Year (19,610 ) (39,989 )
NET CURRENT ASSETS (LIABILITIES) 515,180 499,891
TOTAL ASSETS LESS CURRENT LIABILITIES 521,598 503,815
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,152 ) (663 )
NET ASSETS 520,446 503,152
Income and Expenditure Account 520,446 503,152
MEMBERS' FUNDS 520,446 503,152
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr Mohammed Shafiq
Director
22nd February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Birmingham Cedars Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05750280 . The registered office is 41 Broadway North, Walsall, West Midlands, WS1 2QG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 33% reducing balance
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit, 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 3
2 3
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 50,739
Additions 4,770
As at 31 July 2023 55,509
Depreciation
As at 1 August 2022 46,815
Provided during the period 2,276
As at 31 July 2023 49,091
Net Book Value
As at 31 July 2023 6,418
As at 1 August 2022 3,924
5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4