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 08656379 Mr William Morris Mr Bobby Dennis Mrs Lauren Morris Mrs Brooke Dennis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08656379 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 08656379 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 08656379 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 08656379 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 08656379 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 08656379 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 08656379 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 08656379 2022-08-31 08656379 2023-08-31 08656379 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 2023-08-31 08656379 frs-core:AfterOneYear 2022-09-01 2023-08-31 08656379 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 08656379 frs-core:BetweenOneFiveYears 2023-08-31 08656379 frs-core:ComputerEquipment 2023-08-31 08656379 frs-core:ComputerEquipment 2022-09-01 2023-08-31 08656379 frs-core:ComputerEquipment 2022-08-31 08656379 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 08656379 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 08656379 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 08656379 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 08656379 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 08656379 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 08656379 frs-core:FurnitureFittings 2023-08-31 08656379 frs-core:FurnitureFittings 2022-09-01 2023-08-31 08656379 frs-core:FurnitureFittings 2022-08-31 08656379 frs-core:NetGoodwill 2023-08-31 08656379 frs-core:NetGoodwill 2022-09-01 2023-08-31 08656379 frs-core:NetGoodwill 2022-08-31 08656379 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 08656379 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 08656379 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 08656379 frs-core:LandBuildings 2023-08-31 08656379 frs-core:LandBuildings 2022-09-01 2023-08-31 08656379 frs-core:LandBuildings 2022-08-31 08656379 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 08656379 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 08656379 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 08656379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 08656379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 08656379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 08656379 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 08656379 frs-core:MoreThanFiveYears 2023-08-31 08656379 frs-core:MotorVehicles 2023-08-31 08656379 frs-core:MotorVehicles 2022-09-01 2023-08-31 08656379 frs-core:MotorVehicles 2022-08-31 08656379 frs-core:OtherResidualIntangibleAssets 2023-08-31 08656379 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 08656379 frs-core:OtherResidualIntangibleAssets 2022-08-31 08656379 frs-core:PlantMachinery 2023-08-31 08656379 frs-core:PlantMachinery 2022-09-01 2023-08-31 08656379 frs-core:PlantMachinery 2022-08-31 08656379 frs-core:Secured 2023-08-31 08656379 frs-core:Unsecured 2023-08-31 08656379 frs-core:WithinOneYear 2022-09-01 2023-08-31 08656379 frs-core:WithinOneYear 2023-08-31 08656379 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 08656379 frs-core:CapitalRedemptionReserve 2022-08-31 08656379 frs-core:CapitalRedemptionReserve 2023-08-31 08656379 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 08656379 frs-core:OtherReservesSubtotal 2022-08-31 08656379 frs-core:OtherReservesSubtotal 2023-08-31 08656379 frs-core:RevaluationReserve 2022-09-01 2023-08-31 08656379 frs-core:RevaluationReserve 2022-08-31 08656379 frs-core:RevaluationReserve 2023-08-31 08656379 frs-core:SharePremium 2022-09-01 2023-08-31 08656379 frs-core:SharePremium 2022-08-31 08656379 frs-core:SharePremium 2023-08-31 08656379 frs-core:ShareCapital 2022-09-01 2023-08-31 08656379 frs-core:ShareCapital 2022-08-31 08656379 frs-core:ShareCapital 2023-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 08656379 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 08656379 frs-countries:Europe 2022-09-01 2023-08-31 08656379 frs-countries:NorthAmerica 2022-09-01 2023-08-31 08656379 frs-countries:SouthAmerica 2022-09-01 2023-08-31 08656379 frs-countries:Asia 2022-09-01 2023-08-31 08656379 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 08656379 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 08656379 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 08656379 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 08656379 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 08656379 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 08656379 frs-bus:FullAccounts 2022-09-01 2023-08-31 08656379 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 08656379 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 08656379 frs-bus:FRS102 2022-09-01 2023-08-31 08656379 frs-bus:MediumEntities 2022-09-01 2023-08-31 08656379 frs-bus:SmallEntities 2022-09-01 2023-08-31 08656379 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 08656379 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 08656379 frs-bus:Audited 2022-09-01 2023-08-31 08656379 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 08656379 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 08656379 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08656379 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08656379 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08656379 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08656379 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 08656379 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 08656379 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 08656379 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 08656379 frs-bus:OrdinaryShareClass1 2022-08-31 08656379 frs-bus:OrdinaryShareClass1 2023-08-31 08656379 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 08656379 frs-bus:OrdinaryShareClass2 2022-08-31 08656379 frs-bus:OrdinaryShareClass2 2023-08-31 08656379 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 08656379 frs-bus:OrdinaryShareClass3 2022-08-31 08656379 frs-bus:OrdinaryShareClass3 2023-08-31 08656379 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 08656379 frs-bus:OrdinaryShareClass4 2022-08-31 08656379 frs-bus:OrdinaryShareClass4 2023-08-31 08656379 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 08656379 frs-bus:OrdinaryShareClass5 2022-08-31 08656379 frs-bus:OrdinaryShareClass5 2023-08-31 08656379 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 08656379 frs-bus:PreferenceShareClass1 2022-08-31 08656379 frs-bus:PreferenceShareClass1 2023-08-31 08656379 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 08656379 frs-bus:PreferenceShareClass2 2022-08-31 08656379 frs-bus:PreferenceShareClass2 2023-08-31 08656379 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 08656379 frs-bus:PreferenceShareClass3 2022-08-31 08656379 frs-bus:PreferenceShareClass3 2023-08-31 08656379 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 08656379 frs-bus:PreferenceShareClass4 2022-08-31 08656379 frs-bus:PreferenceShareClass4 2023-08-31 08656379 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 08656379 frs-bus:PreferenceShareClass5 2022-08-31 08656379 frs-bus:PreferenceShareClass5 2023-08-31 08656379 1 2022-09-01 2023-08-31 08656379 1 2023-08-31 08656379 1 2022-09-01 2023-08-31 08656379 frs-core:LeasedAssets 2022-09-01 2023-08-31 08656379 frs-core:OwnedAssets 2022-09-01 2023-08-31 08656379 frs-core:CurrencyRisk 2022-09-01 2023-08-31 08656379 frs-core:MarketRisk 2022-09-01 2023-08-31 08656379 frs-core:InterestRateRisk 2022-09-01 2023-08-31 08656379 frs-core:DeferredTaxation 2022-09-01 2023-08-31 08656379 frs-core:DeferredTaxation 2022-08-31 08656379 frs-core:DeferredTaxation 2023-08-31 08656379 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 08656379 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 08656379 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 08656379 frs-core:ProvisionsDeferredTax 2023-08-31 08656379 frs-core:OtherDeferredTax 2023-08-31 08656379 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 08656379 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 08656379 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 08656379 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 08656379 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 08656379 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 08656379 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 08656379 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 08656379 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 08656379 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 08656379 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 08656379 frs-core:TaxCreditsDeferredTax 2023-08-31 08656379 frs-core:CostValuation 2022-08-31 08656379 frs-core:AdditionsToInvestments 2023-08-31 08656379 frs-core:DisposalsRepaymentsInvestments 2023-08-31 08656379 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 08656379 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 08656379 frs-core:CostValuation 2023-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 08656379 frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 08656379 frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 08656379 dpl-frs:CostSales 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales 2022-08-31 08656379 dpl-frs:CostSales 2023-08-31 08656379 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 08656379 frs-bus:Director1 2022-09-01 2023-08-31 08656379 frs-bus:Director1 2022-08-31 08656379 frs-bus:Director1 2023-08-31 08656379 frs-bus:Director2 2022-09-01 2023-08-31 08656379 frs-bus:Director2 2022-08-31 08656379 frs-bus:Director2 2023-08-31 08656379 frs-bus:CompanySecretary1 2022-09-01 2023-08-31 08656379 frs-bus:CompanySecretary2 2022-09-01 2023-08-31 08656379 1 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 1 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 1 2023-08-31 08656379 2 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 2 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 2 2023-08-31 08656379 3 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 3 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 3 2023-08-31 08656379 4 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 4 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 4 2023-08-31 08656379 5 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 5 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 5 2023-08-31 08656379 6 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 6 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 6 2023-08-31 08656379 7 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 7 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 7 2023-08-31 08656379 8 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 8 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 8 2023-08-31 08656379 9 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 9 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 9 2023-08-31 08656379 10 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 10 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 10 2023-08-31 08656379 11 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 11 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 11 2023-08-31 08656379 12 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 12 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 12 2023-08-31 08656379 13 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 13 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 13 2023-08-31 08656379 14 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 14 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 14 2023-08-31 08656379 15 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 15 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 15 2023-08-31 08656379 16 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 16 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 16 2023-08-31 08656379 17 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 17 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 17 2023-08-31 08656379 18 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 18 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 18 2023-08-31 08656379 19 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 19 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 19 2023-08-31 08656379 20 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments 20 2023-08-31 08656379 frs-core:Non-currentFinancialInstruments 20 2023-08-31 08656379 dpl-frs:Item1 2022-09-01 2023-08-31 08656379 dpl-frs:Item1 2022-08-31 08656379 dpl-frs:Item1 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 08656379 dpl-frs:Item2 2022-09-01 2023-08-31 08656379 dpl-frs:Item2 2022-08-31 08656379 dpl-frs:Item2 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 08656379 dpl-frs:Item3 2022-09-01 2023-08-31 08656379 dpl-frs:Item3 2022-08-31 08656379 dpl-frs:Item3 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 08656379 dpl-frs:Item4 2022-09-01 2023-08-31 08656379 dpl-frs:Item4 2022-08-31 08656379 dpl-frs:Item4 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 08656379 dpl-frs:Item5 2022-09-01 2023-08-31 08656379 dpl-frs:Item5 2022-08-31 08656379 dpl-frs:Item5 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 08656379 dpl-frs:Item6 2022-09-01 2023-08-31 08656379 dpl-frs:Item6 2022-08-31 08656379 dpl-frs:Item6 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 08656379 dpl-frs:Item7 2022-09-01 2023-08-31 08656379 dpl-frs:Item7 2022-08-31 08656379 dpl-frs:Item7 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 08656379 dpl-frs:Item8 2022-09-01 2023-08-31 08656379 dpl-frs:Item8 2022-08-31 08656379 dpl-frs:Item8 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 08656379 dpl-frs:Item9 2022-09-01 2023-08-31 08656379 dpl-frs:Item9 2022-08-31 08656379 dpl-frs:Item9 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 08656379 dpl-frs:Item10 2022-09-01 2023-08-31 08656379 dpl-frs:Item10 2022-08-31 08656379 dpl-frs:Item10 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 08656379 dpl-frs:Item11 2022-09-01 2023-08-31 08656379 dpl-frs:Item11 2022-08-31 08656379 dpl-frs:Item11 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 08656379 dpl-frs:Item12 2022-09-01 2023-08-31 08656379 dpl-frs:Item12 2022-08-31 08656379 dpl-frs:Item12 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 08656379 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 08656379 1 2022-09-01 2023-08-31 08656379 frs-countries:EnglandWales 2022-09-01 2023-08-31 08656379 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 08656379 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 08656379 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 08656379 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 08656379 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 08656379 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 08656379 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 08656379 2021-08-31 08656379 2022-08-31 08656379 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 2022-08-31 08656379 frs-core:AfterOneYear 2021-09-01 2022-08-31 08656379 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 08656379 frs-core:BetweenOneFiveYears 2022-08-31 08656379 frs-core:ComputerEquipment 2022-08-31 08656379 frs-core:ComputerEquipment 2021-09-01 2022-08-31 08656379 frs-core:ComputerEquipment 2021-08-31 08656379 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 08656379 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 08656379 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 08656379 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 08656379 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 08656379 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 08656379 frs-core:FurnitureFittings 2022-08-31 08656379 frs-core:FurnitureFittings 2021-09-01 2022-08-31 08656379 frs-core:FurnitureFittings 2021-08-31 08656379 frs-core:NetGoodwill 2022-08-31 08656379 frs-core:NetGoodwill 2021-09-01 2022-08-31 08656379 frs-core:NetGoodwill 2021-08-31 08656379 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 08656379 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 08656379 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 08656379 frs-core:LandBuildings 2022-08-31 08656379 frs-core:LandBuildings 2021-09-01 2022-08-31 08656379 frs-core:LandBuildings 2021-08-31 08656379 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 08656379 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 08656379 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 08656379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 08656379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 08656379 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 08656379 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 08656379 frs-core:MoreThanFiveYears 2022-08-31 08656379 frs-core:MotorVehicles 2022-08-31 08656379 frs-core:MotorVehicles 2021-09-01 2022-08-31 08656379 frs-core:MotorVehicles 2021-08-31 08656379 frs-core:OtherResidualIntangibleAssets 2022-08-31 08656379 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 08656379 frs-core:OtherResidualIntangibleAssets 2021-08-31 08656379 frs-core:PlantMachinery 2022-08-31 08656379 frs-core:PlantMachinery 2021-09-01 2022-08-31 08656379 frs-core:PlantMachinery 2021-08-31 08656379 frs-core:Secured 2022-08-31 08656379 frs-core:Unsecured 2022-08-31 08656379 frs-core:WithinOneYear 2021-09-01 2022-08-31 08656379 frs-core:WithinOneYear 2022-08-31 08656379 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 08656379 frs-core:CapitalRedemptionReserve 2021-08-31 08656379 frs-core:CapitalRedemptionReserve 2022-08-31 08656379 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 08656379 frs-core:OtherReservesSubtotal 2021-08-31 08656379 frs-core:OtherReservesSubtotal 2022-08-31 08656379 frs-core:RevaluationReserve 2021-09-01 2022-08-31 08656379 frs-core:RevaluationReserve 2021-08-31 08656379 frs-core:RevaluationReserve 2022-08-31 08656379 frs-core:SharePremium 2021-09-01 2022-08-31 08656379 frs-core:SharePremium 2021-08-31 08656379 frs-core:SharePremium 2022-08-31 08656379 frs-core:ShareCapital 2021-09-01 2022-08-31 08656379 frs-core:ShareCapital 2021-08-31 08656379 frs-core:ShareCapital 2022-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 08656379 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 08656379 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 08656379 frs-countries:Europe 2021-09-01 2022-08-31 08656379 frs-countries:NorthAmerica 2021-09-01 2022-08-31 08656379 frs-countries:SouthAmerica 2021-09-01 2022-08-31 08656379 frs-countries:Asia 2021-09-01 2022-08-31 08656379 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 08656379 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 08656379 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 08656379 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 08656379 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 08656379 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 08656379 frs-bus:FullAccounts 2021-09-01 2022-08-31 08656379 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 08656379 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 08656379 frs-bus:FRS102 2021-09-01 2022-08-31 08656379 frs-bus:MediumEntities 2021-09-01 2022-08-31 08656379 frs-bus:SmallEntities 2021-09-01 2022-08-31 08656379 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 08656379 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 08656379 frs-bus:Audited 2021-09-01 2022-08-31 08656379 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 08656379 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 08656379 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 08656379 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 08656379 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 08656379 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 08656379 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 08656379 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 08656379 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 08656379 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 08656379 frs-bus:OrdinaryShareClass1 2021-08-31 08656379 frs-bus:OrdinaryShareClass1 2022-08-31 08656379 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 08656379 frs-bus:OrdinaryShareClass2 2021-08-31 08656379 frs-bus:OrdinaryShareClass2 2022-08-31 08656379 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 08656379 frs-bus:OrdinaryShareClass3 2021-08-31 08656379 frs-bus:OrdinaryShareClass3 2022-08-31 08656379 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 08656379 frs-bus:OrdinaryShareClass4 2021-08-31 08656379 frs-bus:OrdinaryShareClass4 2022-08-31 08656379 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 08656379 frs-bus:OrdinaryShareClass5 2021-08-31 08656379 frs-bus:OrdinaryShareClass5 2022-08-31 08656379 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 08656379 frs-bus:PreferenceShareClass1 2021-08-31 08656379 frs-bus:PreferenceShareClass1 2022-08-31 08656379 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 08656379 frs-bus:PreferenceShareClass2 2021-08-31 08656379 frs-bus:PreferenceShareClass2 2022-08-31 08656379 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 08656379 frs-bus:PreferenceShareClass3 2021-08-31 08656379 frs-bus:PreferenceShareClass3 2022-08-31 08656379 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 08656379 frs-bus:PreferenceShareClass4 2021-08-31 08656379 frs-bus:PreferenceShareClass4 2022-08-31 08656379 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 08656379 frs-bus:PreferenceShareClass5 2021-08-31 08656379 frs-bus:PreferenceShareClass5 2022-08-31 08656379 1 2021-09-01 2022-08-31 08656379 1 2022-08-31 08656379 1 2021-09-01 2022-08-31 08656379 frs-core:LeasedAssets 2021-09-01 2022-08-31 08656379 frs-core:OwnedAssets 2021-09-01 2022-08-31 08656379 frs-core:CurrencyRisk 2021-09-01 2022-08-31 08656379 frs-core:MarketRisk 2021-09-01 2022-08-31 08656379 frs-core:InterestRateRisk 2021-09-01 2022-08-31 08656379 frs-core:DeferredTaxation 2021-09-01 2022-08-31 08656379 frs-core:DeferredTaxation 2021-08-31 08656379 frs-core:DeferredTaxation 2022-08-31 08656379 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 08656379 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 08656379 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 08656379 frs-core:ProvisionsDeferredTax 2022-08-31 08656379 frs-core:OtherDeferredTax 2022-08-31 08656379 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 08656379 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 08656379 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 08656379 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 08656379 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 08656379 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 08656379 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 08656379 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 08656379 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 08656379 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 08656379 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 08656379 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 08656379 frs-core:TaxCreditsDeferredTax 2022-08-31 08656379 frs-core:CostValuation 2021-08-31 08656379 frs-core:AdditionsToInvestments 2022-08-31 08656379 frs-core:DisposalsRepaymentsInvestments 2022-08-31 08656379 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 08656379 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 08656379 frs-core:CostValuation 2022-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 08656379 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 08656379 frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:ListedExchangeTraded 2021-08-31 08656379 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 08656379 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 08656379 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 08656379 frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:UnlistedNon-exchangeTraded 2021-08-31 08656379 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 08656379 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 08656379 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 08656379 dpl-frs:CostSales 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales 2021-08-31 08656379 dpl-frs:CostSales 2022-08-31 08656379 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 08656379 frs-bus:Director1 2021-09-01 2022-08-31 08656379 frs-bus:Director1 2021-08-31 08656379 frs-bus:Director1 2022-08-31 08656379 frs-bus:Director2 2021-09-01 2022-08-31 08656379 frs-bus:Director2 2021-08-31 08656379 frs-bus:Director2 2022-08-31 08656379 frs-bus:CompanySecretary1 2021-09-01 2022-08-31 08656379 frs-bus:CompanySecretary2 2021-09-01 2022-08-31 08656379 1 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 1 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 1 2022-08-31 08656379 2 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 2 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 2 2022-08-31 08656379 3 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 3 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 3 2022-08-31 08656379 4 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 4 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 4 2022-08-31 08656379 5 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 5 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 5 2022-08-31 08656379 6 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 6 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 6 2022-08-31 08656379 7 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 7 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 7 2022-08-31 08656379 8 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 8 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 8 2022-08-31 08656379 9 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 9 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 9 2022-08-31 08656379 10 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 10 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 10 2022-08-31 08656379 11 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 11 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 11 2022-08-31 08656379 12 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 12 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 12 2022-08-31 08656379 13 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 13 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 13 2022-08-31 08656379 14 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 14 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 14 2022-08-31 08656379 15 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 15 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 15 2022-08-31 08656379 16 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 16 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 16 2022-08-31 08656379 17 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 17 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 17 2022-08-31 08656379 18 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 18 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 18 2022-08-31 08656379 19 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 19 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 19 2022-08-31 08656379 20 2021-09-01 2022-08-31 08656379 frs-core:CurrentFinancialInstruments 20 2022-08-31 08656379 frs-core:Non-currentFinancialInstruments 20 2022-08-31 08656379 dpl-frs:Item1 2021-09-01 2022-08-31 08656379 dpl-frs:Item1 2021-08-31 08656379 dpl-frs:Item1 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 08656379 dpl-frs:Item2 2021-09-01 2022-08-31 08656379 dpl-frs:Item2 2021-08-31 08656379 dpl-frs:Item2 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 08656379 dpl-frs:Item3 2021-09-01 2022-08-31 08656379 dpl-frs:Item3 2021-08-31 08656379 dpl-frs:Item3 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 08656379 dpl-frs:Item4 2021-09-01 2022-08-31 08656379 dpl-frs:Item4 2021-08-31 08656379 dpl-frs:Item4 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 08656379 dpl-frs:Item5 2021-09-01 2022-08-31 08656379 dpl-frs:Item5 2021-08-31 08656379 dpl-frs:Item5 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 08656379 dpl-frs:Item6 2021-09-01 2022-08-31 08656379 dpl-frs:Item6 2021-08-31 08656379 dpl-frs:Item6 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 08656379 dpl-frs:Item7 2021-09-01 2022-08-31 08656379 dpl-frs:Item7 2021-08-31 08656379 dpl-frs:Item7 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 08656379 dpl-frs:Item8 2021-09-01 2022-08-31 08656379 dpl-frs:Item8 2021-08-31 08656379 dpl-frs:Item8 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 08656379 dpl-frs:Item9 2021-09-01 2022-08-31 08656379 dpl-frs:Item9 2021-08-31 08656379 dpl-frs:Item9 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 08656379 dpl-frs:Item10 2021-09-01 2022-08-31 08656379 dpl-frs:Item10 2021-08-31 08656379 dpl-frs:Item10 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 08656379 dpl-frs:Item11 2021-09-01 2022-08-31 08656379 dpl-frs:Item11 2021-08-31 08656379 dpl-frs:Item11 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 08656379 dpl-frs:Item12 2021-09-01 2022-08-31 08656379 dpl-frs:Item12 2021-08-31 08656379 dpl-frs:Item12 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 08656379 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 08656379 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 08656379 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 08656379 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 08656379 1 2021-09-01 2022-08-31 08656379 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 08656379
Alchemy Marketing Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08656379
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,399 20,613
15,399 20,613
CURRENT ASSETS
Debtors 5 105,226 257,404
Cash at bank and in hand 102,345 100,180
207,571 357,584
Creditors: Amounts Falling Due Within One Year 6 (74,032 ) (89,193 )
NET CURRENT ASSETS (LIABILITIES) 133,539 268,391
TOTAL ASSETS LESS CURRENT LIABILITIES 148,938 289,004
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,369 ) (4,369 )
NET ASSETS 145,569 284,635
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 145,369 284,435
SHAREHOLDERS' FUNDS 145,569 284,635
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Morris
Director
23 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alchemy Marketing Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 08656379 . The registered office is Hikenield House East Anton Court, Icknield Way, Andover, Hampshire, England, SP10 5RG.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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 and fittings 25% Straight line
Computer equipment 33.33% Straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years 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
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 13 11
13 11
4. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 September 2022 6,207 40,822 47,029
Additions 832 7,471 8,303
Disposals (3,002 ) - (3,002 )
As at 31 August 2023 4,037 48,293 52,330
Depreciation
As at 1 September 2022 2,126 24,290 26,416
Provided during the period 847 10,291 11,138
Disposals (623 ) - (623 )
As at 31 August 2023 2,350 34,581 36,931
Net Book Value
As at 31 August 2023 1,687 13,712 15,399
As at 1 September 2022 4,081 16,532 20,613
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90,616 235,444
Other debtors 14,610 21,960
105,226 257,404
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,824 1,638
Other creditors 4,252 14,337
Taxation and social security 65,956 73,218
74,032 89,193
7. Related Party Transactions
The total amount owed by an associated company is £2,400 (2022: £2,400) at the balance sheet date. 
Page 5