Acorah Software Products - Accounts Production 14.2.200 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12178415 Alun Roderick Sunni Holtman Alun Roderick true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12178415 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12178415 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 12178415 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 12178415 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 12178415 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 12178415 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 12178415 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 12178415 2022-08-31 12178415 2023-08-31 12178415 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 2023-08-31 12178415 frs-core:AfterOneYear 2022-09-01 2023-08-31 12178415 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 12178415 frs-core:BetweenOneFiveYears 2023-08-31 12178415 frs-core:ComputerEquipment 2023-08-31 12178415 frs-core:ComputerEquipment 2022-09-01 2023-08-31 12178415 frs-core:ComputerEquipment 2022-08-31 12178415 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 12178415 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 12178415 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12178415 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 12178415 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 12178415 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12178415 frs-core:FurnitureFittings 2023-08-31 12178415 frs-core:FurnitureFittings 2022-09-01 2023-08-31 12178415 frs-core:FurnitureFittings 2022-08-31 12178415 frs-core:NetGoodwill 2023-08-31 12178415 frs-core:NetGoodwill 2022-09-01 2023-08-31 12178415 frs-core:NetGoodwill 2022-08-31 12178415 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 12178415 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 12178415 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12178415 frs-core:LandBuildings 2023-08-31 12178415 frs-core:LandBuildings 2022-09-01 2023-08-31 12178415 frs-core:LandBuildings 2022-08-31 12178415 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 12178415 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 12178415 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12178415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 12178415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 12178415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12178415 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 12178415 frs-core:MoreThanFiveYears 2023-08-31 12178415 frs-core:MotorVehicles 2023-08-31 12178415 frs-core:MotorVehicles 2022-09-01 2023-08-31 12178415 frs-core:MotorVehicles 2022-08-31 12178415 frs-core:OtherResidualIntangibleAssets 2023-08-31 12178415 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 12178415 frs-core:OtherResidualIntangibleAssets 2022-08-31 12178415 frs-core:PlantMachinery 2023-08-31 12178415 frs-core:PlantMachinery 2022-09-01 2023-08-31 12178415 frs-core:PlantMachinery 2022-08-31 12178415 frs-core:Secured 2023-08-31 12178415 frs-core:Unsecured 2023-08-31 12178415 frs-core:WithinOneYear 2022-09-01 2023-08-31 12178415 frs-core:WithinOneYear 2023-08-31 12178415 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 12178415 frs-core:CapitalRedemptionReserve 2022-08-31 12178415 frs-core:CapitalRedemptionReserve 2023-08-31 12178415 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 12178415 frs-core:OtherReservesSubtotal 2022-08-31 12178415 frs-core:OtherReservesSubtotal 2023-08-31 12178415 frs-core:RevaluationReserve 2022-09-01 2023-08-31 12178415 frs-core:RevaluationReserve 2022-08-31 12178415 frs-core:RevaluationReserve 2023-08-31 12178415 frs-core:SharePremium 2022-09-01 2023-08-31 12178415 frs-core:SharePremium 2022-08-31 12178415 frs-core:SharePremium 2023-08-31 12178415 frs-core:ShareCapital 2022-09-01 2023-08-31 12178415 frs-core:ShareCapital 2022-08-31 12178415 frs-core:ShareCapital 2023-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 12178415 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 12178415 frs-countries:Europe 2022-09-01 2023-08-31 12178415 frs-countries:NorthAmerica 2022-09-01 2023-08-31 12178415 frs-countries:SouthAmerica 2022-09-01 2023-08-31 12178415 frs-countries:Asia 2022-09-01 2023-08-31 12178415 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 12178415 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 12178415 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12178415 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 12178415 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 12178415 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 12178415 frs-bus:FullAccounts 2022-09-01 2023-08-31 12178415 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12178415 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 12178415 frs-bus:FRS102 2022-09-01 2023-08-31 12178415 frs-bus:MediumEntities 2022-09-01 2023-08-31 12178415 frs-bus:SmallEntities 2022-09-01 2023-08-31 12178415 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 12178415 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 12178415 frs-bus:Audited 2022-09-01 2023-08-31 12178415 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12178415 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 12178415 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12178415 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12178415 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12178415 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12178415 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12178415 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12178415 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12178415 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 12178415 frs-bus:OrdinaryShareClass1 2022-08-31 12178415 frs-bus:OrdinaryShareClass1 2023-08-31 12178415 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 12178415 frs-bus:OrdinaryShareClass2 2022-08-31 12178415 frs-bus:OrdinaryShareClass2 2023-08-31 12178415 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 12178415 frs-bus:OrdinaryShareClass3 2022-08-31 12178415 frs-bus:OrdinaryShareClass3 2023-08-31 12178415 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 12178415 frs-bus:OrdinaryShareClass4 2022-08-31 12178415 frs-bus:OrdinaryShareClass4 2023-08-31 12178415 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 12178415 frs-bus:OrdinaryShareClass5 2022-08-31 12178415 frs-bus:OrdinaryShareClass5 2023-08-31 12178415 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 12178415 frs-bus:PreferenceShareClass1 2022-08-31 12178415 frs-bus:PreferenceShareClass1 2023-08-31 12178415 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 12178415 frs-bus:PreferenceShareClass2 2022-08-31 12178415 frs-bus:PreferenceShareClass2 2023-08-31 12178415 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 12178415 frs-bus:PreferenceShareClass3 2022-08-31 12178415 frs-bus:PreferenceShareClass3 2023-08-31 12178415 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 12178415 frs-bus:PreferenceShareClass4 2022-08-31 12178415 frs-bus:PreferenceShareClass4 2023-08-31 12178415 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 12178415 frs-bus:PreferenceShareClass5 2022-08-31 12178415 frs-bus:PreferenceShareClass5 2023-08-31 12178415 1 2022-09-01 2023-08-31 12178415 1 2023-08-31 12178415 1 2022-09-01 2023-08-31 12178415 frs-core:LeasedAssets 2022-09-01 2023-08-31 12178415 frs-core:OwnedAssets 2022-09-01 2023-08-31 12178415 frs-core:CurrencyRisk 2022-09-01 2023-08-31 12178415 frs-core:MarketRisk 2022-09-01 2023-08-31 12178415 frs-core:InterestRateRisk 2022-09-01 2023-08-31 12178415 frs-core:DeferredTaxation 2022-09-01 2023-08-31 12178415 frs-core:DeferredTaxation 2022-08-31 12178415 frs-core:DeferredTaxation 2023-08-31 12178415 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 12178415 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12178415 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 12178415 frs-core:ProvisionsDeferredTax 2023-08-31 12178415 frs-core:OtherDeferredTax 2023-08-31 12178415 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 12178415 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 12178415 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 12178415 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 12178415 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12178415 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 12178415 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 12178415 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 12178415 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 12178415 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 12178415 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 12178415 frs-core:TaxCreditsDeferredTax 2023-08-31 12178415 frs-core:CostValuation 2022-08-31 12178415 frs-core:AdditionsToInvestments 2023-08-31 12178415 frs-core:DisposalsRepaymentsInvestments 2023-08-31 12178415 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 12178415 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 12178415 frs-core:CostValuation 2023-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 12178415 frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12178415 frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12178415 dpl-frs:CostSales 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales 2022-08-31 12178415 dpl-frs:CostSales 2023-08-31 12178415 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 12178415 frs-bus:Director1 2022-09-01 2023-08-31 12178415 frs-bus:Director1 2022-08-31 12178415 frs-bus:Director1 2023-08-31 12178415 frs-bus:Director2 2022-09-01 2023-08-31 12178415 frs-bus:Director2 2022-08-31 12178415 frs-bus:Director2 2023-08-31 12178415 1 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 1 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 1 2023-08-31 12178415 2 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 2 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 2 2023-08-31 12178415 3 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 3 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 3 2023-08-31 12178415 4 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 4 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 4 2023-08-31 12178415 5 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 5 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 5 2023-08-31 12178415 6 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 6 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 6 2023-08-31 12178415 7 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 7 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 7 2023-08-31 12178415 8 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 8 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 8 2023-08-31 12178415 9 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 9 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 9 2023-08-31 12178415 10 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 10 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 10 2023-08-31 12178415 11 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 11 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 11 2023-08-31 12178415 12 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 12 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 12 2023-08-31 12178415 13 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 13 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 13 2023-08-31 12178415 14 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 14 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 14 2023-08-31 12178415 15 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 15 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 15 2023-08-31 12178415 16 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 16 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 16 2023-08-31 12178415 17 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 17 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 17 2023-08-31 12178415 18 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 18 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 18 2023-08-31 12178415 19 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 19 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 19 2023-08-31 12178415 20 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments 20 2023-08-31 12178415 frs-core:Non-currentFinancialInstruments 20 2023-08-31 12178415 dpl-frs:Item1 2022-09-01 2023-08-31 12178415 dpl-frs:Item1 2022-08-31 12178415 dpl-frs:Item1 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 12178415 dpl-frs:Item2 2022-09-01 2023-08-31 12178415 dpl-frs:Item2 2022-08-31 12178415 dpl-frs:Item2 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 12178415 dpl-frs:Item3 2022-09-01 2023-08-31 12178415 dpl-frs:Item3 2022-08-31 12178415 dpl-frs:Item3 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 12178415 dpl-frs:Item4 2022-09-01 2023-08-31 12178415 dpl-frs:Item4 2022-08-31 12178415 dpl-frs:Item4 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 12178415 dpl-frs:Item5 2022-09-01 2023-08-31 12178415 dpl-frs:Item5 2022-08-31 12178415 dpl-frs:Item5 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 12178415 dpl-frs:Item6 2022-09-01 2023-08-31 12178415 dpl-frs:Item6 2022-08-31 12178415 dpl-frs:Item6 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 12178415 dpl-frs:Item7 2022-09-01 2023-08-31 12178415 dpl-frs:Item7 2022-08-31 12178415 dpl-frs:Item7 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 12178415 dpl-frs:Item8 2022-09-01 2023-08-31 12178415 dpl-frs:Item8 2022-08-31 12178415 dpl-frs:Item8 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 12178415 dpl-frs:Item9 2022-09-01 2023-08-31 12178415 dpl-frs:Item9 2022-08-31 12178415 dpl-frs:Item9 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 12178415 dpl-frs:Item10 2022-09-01 2023-08-31 12178415 dpl-frs:Item10 2022-08-31 12178415 dpl-frs:Item10 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 12178415 dpl-frs:Item11 2022-09-01 2023-08-31 12178415 dpl-frs:Item11 2022-08-31 12178415 dpl-frs:Item11 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 12178415 dpl-frs:Item12 2022-09-01 2023-08-31 12178415 dpl-frs:Item12 2022-08-31 12178415 dpl-frs:Item12 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 12178415 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 12178415 1 2022-09-01 2023-08-31 12178415 frs-countries:EnglandWales 2022-09-01 2023-08-31 12178415 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12178415 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12178415 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12178415 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12178415 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12178415 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 12178415 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 12178415 2021-08-31 12178415 2022-08-31 12178415 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 2022-08-31 12178415 frs-core:AfterOneYear 2021-09-01 2022-08-31 12178415 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 12178415 frs-core:BetweenOneFiveYears 2022-08-31 12178415 frs-core:ComputerEquipment 2022-08-31 12178415 frs-core:ComputerEquipment 2021-09-01 2022-08-31 12178415 frs-core:ComputerEquipment 2021-08-31 12178415 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12178415 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 12178415 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12178415 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12178415 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 12178415 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12178415 frs-core:FurnitureFittings 2022-08-31 12178415 frs-core:FurnitureFittings 2021-09-01 2022-08-31 12178415 frs-core:FurnitureFittings 2021-08-31 12178415 frs-core:NetGoodwill 2022-08-31 12178415 frs-core:NetGoodwill 2021-09-01 2022-08-31 12178415 frs-core:NetGoodwill 2021-08-31 12178415 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12178415 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 12178415 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12178415 frs-core:LandBuildings 2022-08-31 12178415 frs-core:LandBuildings 2021-09-01 2022-08-31 12178415 frs-core:LandBuildings 2021-08-31 12178415 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12178415 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 12178415 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12178415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12178415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 12178415 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12178415 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 12178415 frs-core:MoreThanFiveYears 2022-08-31 12178415 frs-core:MotorVehicles 2022-08-31 12178415 frs-core:MotorVehicles 2021-09-01 2022-08-31 12178415 frs-core:MotorVehicles 2021-08-31 12178415 frs-core:OtherResidualIntangibleAssets 2022-08-31 12178415 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 12178415 frs-core:OtherResidualIntangibleAssets 2021-08-31 12178415 frs-core:PlantMachinery 2022-08-31 12178415 frs-core:PlantMachinery 2021-09-01 2022-08-31 12178415 frs-core:PlantMachinery 2021-08-31 12178415 frs-core:Secured 2022-08-31 12178415 frs-core:Unsecured 2022-08-31 12178415 frs-core:WithinOneYear 2021-09-01 2022-08-31 12178415 frs-core:WithinOneYear 2022-08-31 12178415 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 12178415 frs-core:CapitalRedemptionReserve 2021-08-31 12178415 frs-core:CapitalRedemptionReserve 2022-08-31 12178415 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 12178415 frs-core:OtherReservesSubtotal 2021-08-31 12178415 frs-core:OtherReservesSubtotal 2022-08-31 12178415 frs-core:RevaluationReserve 2021-09-01 2022-08-31 12178415 frs-core:RevaluationReserve 2021-08-31 12178415 frs-core:RevaluationReserve 2022-08-31 12178415 frs-core:SharePremium 2021-09-01 2022-08-31 12178415 frs-core:SharePremium 2021-08-31 12178415 frs-core:SharePremium 2022-08-31 12178415 frs-core:ShareCapital 2021-09-01 2022-08-31 12178415 frs-core:ShareCapital 2021-08-31 12178415 frs-core:ShareCapital 2022-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12178415 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 12178415 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 12178415 frs-countries:Europe 2021-09-01 2022-08-31 12178415 frs-countries:NorthAmerica 2021-09-01 2022-08-31 12178415 frs-countries:SouthAmerica 2021-09-01 2022-08-31 12178415 frs-countries:Asia 2021-09-01 2022-08-31 12178415 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 12178415 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 12178415 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12178415 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 12178415 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 12178415 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 12178415 frs-bus:FullAccounts 2021-09-01 2022-08-31 12178415 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12178415 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 12178415 frs-bus:FRS102 2021-09-01 2022-08-31 12178415 frs-bus:MediumEntities 2021-09-01 2022-08-31 12178415 frs-bus:SmallEntities 2021-09-01 2022-08-31 12178415 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 12178415 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 12178415 frs-bus:Audited 2021-09-01 2022-08-31 12178415 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12178415 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 12178415 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12178415 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12178415 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12178415 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12178415 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12178415 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12178415 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12178415 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 12178415 frs-bus:OrdinaryShareClass1 2021-08-31 12178415 frs-bus:OrdinaryShareClass1 2022-08-31 12178415 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 12178415 frs-bus:OrdinaryShareClass2 2021-08-31 12178415 frs-bus:OrdinaryShareClass2 2022-08-31 12178415 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 12178415 frs-bus:OrdinaryShareClass3 2021-08-31 12178415 frs-bus:OrdinaryShareClass3 2022-08-31 12178415 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 12178415 frs-bus:OrdinaryShareClass4 2021-08-31 12178415 frs-bus:OrdinaryShareClass4 2022-08-31 12178415 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 12178415 frs-bus:OrdinaryShareClass5 2021-08-31 12178415 frs-bus:OrdinaryShareClass5 2022-08-31 12178415 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 12178415 frs-bus:PreferenceShareClass1 2021-08-31 12178415 frs-bus:PreferenceShareClass1 2022-08-31 12178415 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 12178415 frs-bus:PreferenceShareClass2 2021-08-31 12178415 frs-bus:PreferenceShareClass2 2022-08-31 12178415 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 12178415 frs-bus:PreferenceShareClass3 2021-08-31 12178415 frs-bus:PreferenceShareClass3 2022-08-31 12178415 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 12178415 frs-bus:PreferenceShareClass4 2021-08-31 12178415 frs-bus:PreferenceShareClass4 2022-08-31 12178415 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 12178415 frs-bus:PreferenceShareClass5 2021-08-31 12178415 frs-bus:PreferenceShareClass5 2022-08-31 12178415 1 2021-09-01 2022-08-31 12178415 1 2022-08-31 12178415 1 2021-09-01 2022-08-31 12178415 frs-core:LeasedAssets 2021-09-01 2022-08-31 12178415 frs-core:OwnedAssets 2021-09-01 2022-08-31 12178415 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12178415 frs-core:MarketRisk 2021-09-01 2022-08-31 12178415 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12178415 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12178415 frs-core:DeferredTaxation 2021-08-31 12178415 frs-core:DeferredTaxation 2022-08-31 12178415 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12178415 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12178415 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12178415 frs-core:ProvisionsDeferredTax 2022-08-31 12178415 frs-core:OtherDeferredTax 2022-08-31 12178415 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12178415 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12178415 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12178415 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12178415 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12178415 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12178415 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12178415 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12178415 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12178415 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12178415 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12178415 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12178415 frs-core:TaxCreditsDeferredTax 2022-08-31 12178415 frs-core:CostValuation 2021-08-31 12178415 frs-core:AdditionsToInvestments 2022-08-31 12178415 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12178415 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12178415 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12178415 frs-core:CostValuation 2022-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12178415 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12178415 frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:ListedExchangeTraded 2021-08-31 12178415 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12178415 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12178415 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12178415 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12178415 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12178415 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12178415 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12178415 dpl-frs:CostSales 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales 2021-08-31 12178415 dpl-frs:CostSales 2022-08-31 12178415 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12178415 frs-bus:Director1 2021-09-01 2022-08-31 12178415 frs-bus:Director1 2021-08-31 12178415 frs-bus:Director1 2022-08-31 12178415 frs-bus:Director2 2021-09-01 2022-08-31 12178415 frs-bus:Director2 2021-08-31 12178415 frs-bus:Director2 2022-08-31 12178415 1 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 1 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12178415 2 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 2 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12178415 3 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 3 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12178415 4 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 4 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12178415 5 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 5 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12178415 6 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 6 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12178415 7 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 7 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12178415 8 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 8 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12178415 9 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 9 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12178415 10 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 10 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12178415 11 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 11 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12178415 12 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 12 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12178415 13 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 13 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12178415 14 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 14 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12178415 15 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 15 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12178415 16 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 16 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12178415 17 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 17 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12178415 18 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 18 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12178415 19 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 19 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12178415 20 2021-09-01 2022-08-31 12178415 frs-core:CurrentFinancialInstruments 20 2022-08-31 12178415 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12178415 dpl-frs:Item1 2021-09-01 2022-08-31 12178415 dpl-frs:Item1 2021-08-31 12178415 dpl-frs:Item1 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12178415 dpl-frs:Item2 2021-09-01 2022-08-31 12178415 dpl-frs:Item2 2021-08-31 12178415 dpl-frs:Item2 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12178415 dpl-frs:Item3 2021-09-01 2022-08-31 12178415 dpl-frs:Item3 2021-08-31 12178415 dpl-frs:Item3 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12178415 dpl-frs:Item4 2021-09-01 2022-08-31 12178415 dpl-frs:Item4 2021-08-31 12178415 dpl-frs:Item4 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12178415 dpl-frs:Item5 2021-09-01 2022-08-31 12178415 dpl-frs:Item5 2021-08-31 12178415 dpl-frs:Item5 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12178415 dpl-frs:Item6 2021-09-01 2022-08-31 12178415 dpl-frs:Item6 2021-08-31 12178415 dpl-frs:Item6 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12178415 dpl-frs:Item7 2021-09-01 2022-08-31 12178415 dpl-frs:Item7 2021-08-31 12178415 dpl-frs:Item7 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12178415 dpl-frs:Item8 2021-09-01 2022-08-31 12178415 dpl-frs:Item8 2021-08-31 12178415 dpl-frs:Item8 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12178415 dpl-frs:Item9 2021-09-01 2022-08-31 12178415 dpl-frs:Item9 2021-08-31 12178415 dpl-frs:Item9 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12178415 dpl-frs:Item10 2021-09-01 2022-08-31 12178415 dpl-frs:Item10 2021-08-31 12178415 dpl-frs:Item10 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12178415 dpl-frs:Item11 2021-09-01 2022-08-31 12178415 dpl-frs:Item11 2021-08-31 12178415 dpl-frs:Item11 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12178415 dpl-frs:Item12 2021-09-01 2022-08-31 12178415 dpl-frs:Item12 2021-08-31 12178415 dpl-frs:Item12 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12178415 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12178415 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12178415 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12178415 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12178415 1 2021-09-01 2022-08-31 12178415 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12178415
Treweren Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12178415
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 21,323 1,927
Cash at bank and in hand 59,117 62,587
80,440 64,514
Creditors: Amounts Falling Due Within One Year 5 (5,878 ) (2,653 )
NET CURRENT ASSETS (LIABILITIES) 74,562 61,861
TOTAL ASSETS LESS CURRENT LIABILITIES 74,562 61,861
NET ASSETS 74,562 61,861
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 74,462 61,761
SHAREHOLDERS' FUNDS 74,562 61,861
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 Profit and Loss Account.
On behalf of the board
Alun Roderick
Director
22/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Treweren Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12178415 . The registered office is The Bowler Barn, Bartletts Court, Bath Road, Littlewick Green, Maidenhead, Berks, SL6 3RX.
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. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. 
2.4. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.5. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.6. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees during the year was: NIL (2022: 1)
- 1
Page 2
Page 3
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,870 -
Other debtors 8,453 1,927
21,323 1,927
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 5,096 -
Other creditors 782 2,653
5,878 2,653
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Controlling Party
The company is controlled by its director, Alun Roderick, by way of his majority shareholding. 
Page 3