Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 April 2022 false 1 September 2022 30 April 2023 30 April 2023 12454349 Mrs Amanda Burch Amanda Burch true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12454349 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12454349 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-04-30 12454349 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-04-30 12454349 frs-core:AllSubsidiaries 2022-09-01 2023-04-30 12454349 frs-core:KeyManagementPersonnel 2022-09-01 2023-04-30 12454349 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-04-30 12454349 frs-core:OtherRelatedParties 2022-09-01 2023-04-30 12454349 2022-08-31 12454349 2023-04-30 12454349 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 2022-09-01 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 2023-04-30 12454349 frs-core:AfterOneYear 2022-09-01 2023-04-30 12454349 frs-core:BetweenOneFiveYears 2022-09-01 2023-04-30 12454349 frs-core:BetweenOneFiveYears 2023-04-30 12454349 frs-core:ComputerEquipment 2023-04-30 12454349 frs-core:ComputerEquipment 2022-09-01 2023-04-30 12454349 frs-core:ComputerEquipment 2022-08-31 12454349 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-30 12454349 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-04-30 12454349 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12454349 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 12454349 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-04-30 12454349 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12454349 frs-core:FurnitureFittings 2023-04-30 12454349 frs-core:FurnitureFittings 2022-09-01 2023-04-30 12454349 frs-core:FurnitureFittings 2022-08-31 12454349 frs-core:NetGoodwill 2023-04-30 12454349 frs-core:NetGoodwill 2022-09-01 2023-04-30 12454349 frs-core:NetGoodwill 2022-08-31 12454349 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 12454349 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-04-30 12454349 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12454349 frs-core:LandBuildings 2023-04-30 12454349 frs-core:LandBuildings 2022-09-01 2023-04-30 12454349 frs-core:LandBuildings 2022-08-31 12454349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 12454349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-04-30 12454349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12454349 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 12454349 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-04-30 12454349 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12454349 frs-core:MoreThanFiveYears 2022-09-01 2023-04-30 12454349 frs-core:MoreThanFiveYears 2023-04-30 12454349 frs-core:MotorVehicles 2023-04-30 12454349 frs-core:MotorVehicles 2022-09-01 2023-04-30 12454349 frs-core:MotorVehicles 2022-08-31 12454349 frs-core:OtherResidualIntangibleAssets 2023-04-30 12454349 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-04-30 12454349 frs-core:OtherResidualIntangibleAssets 2022-08-31 12454349 frs-core:PlantMachinery 2023-04-30 12454349 frs-core:PlantMachinery 2022-09-01 2023-04-30 12454349 frs-core:PlantMachinery 2022-08-31 12454349 frs-core:Secured 2023-04-30 12454349 frs-core:Unsecured 2023-04-30 12454349 frs-core:WithinOneYear 2022-09-01 2023-04-30 12454349 frs-core:WithinOneYear 2023-04-30 12454349 frs-core:CapitalRedemptionReserve 2022-09-01 2023-04-30 12454349 frs-core:CapitalRedemptionReserve 2022-08-31 12454349 frs-core:CapitalRedemptionReserve 2023-04-30 12454349 frs-core:OtherReservesSubtotal 2022-09-01 2023-04-30 12454349 frs-core:OtherReservesSubtotal 2022-08-31 12454349 frs-core:OtherReservesSubtotal 2023-04-30 12454349 frs-core:RevaluationReserve 2022-09-01 2023-04-30 12454349 frs-core:RevaluationReserve 2022-08-31 12454349 frs-core:RevaluationReserve 2023-04-30 12454349 frs-core:SharePremium 2022-09-01 2023-04-30 12454349 frs-core:SharePremium 2022-08-31 12454349 frs-core:SharePremium 2023-04-30 12454349 frs-core:ShareCapital 2022-09-01 2023-04-30 12454349 frs-core:ShareCapital 2022-08-31 12454349 frs-core:ShareCapital 2023-04-30 12454349 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-04-30 12454349 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 12454349 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 12454349 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12454349 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 12454349 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 12454349 frs-countries:UnitedKingdom 2022-09-01 2023-04-30 12454349 frs-countries:Europe 2022-09-01 2023-04-30 12454349 frs-countries:NorthAmerica 2022-09-01 2023-04-30 12454349 frs-countries:SouthAmerica 2022-09-01 2023-04-30 12454349 frs-countries:Asia 2022-09-01 2023-04-30 12454349 frs-countries:RestWorldOutsideUK 2022-09-01 2023-04-30 12454349 frs-bus:HighestPaidDirector 2022-09-01 2023-04-30 12454349 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-04-30 12454349 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-04-30 12454349 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-04-30 12454349 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-04-30 12454349 frs-bus:FullAccounts 2022-09-01 2023-04-30 12454349 frs-bus:FilletedAccounts 2022-09-01 2023-04-30 12454349 frs-bus:AbridgedAccounts 2022-09-01 2023-04-30 12454349 frs-bus:FRS102 2022-09-01 2023-04-30 12454349 frs-bus:MediumEntities 2022-09-01 2023-04-30 12454349 frs-bus:SmallEntities 2022-09-01 2023-04-30 12454349 frs-bus:EntityHasNeverTraded 2022-09-01 2023-04-30 12454349 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-04-30 12454349 frs-bus:Audited 2022-09-01 2023-04-30 12454349 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-04-30 12454349 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-04-30 12454349 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-04-30 12454349 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-04-30 12454349 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-04-30 12454349 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-04-30 12454349 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-04-30 12454349 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-04-30 12454349 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-04-30 12454349 frs-bus:OrdinaryShareClass1 2022-09-01 2023-04-30 12454349 frs-bus:OrdinaryShareClass1 2022-08-31 12454349 frs-bus:OrdinaryShareClass1 2023-04-30 12454349 frs-bus:OrdinaryShareClass2 2022-09-01 2023-04-30 12454349 frs-bus:OrdinaryShareClass2 2022-08-31 12454349 frs-bus:OrdinaryShareClass2 2023-04-30 12454349 frs-bus:OrdinaryShareClass3 2022-09-01 2023-04-30 12454349 frs-bus:OrdinaryShareClass3 2022-08-31 12454349 frs-bus:OrdinaryShareClass3 2023-04-30 12454349 frs-bus:OrdinaryShareClass4 2022-09-01 2023-04-30 12454349 frs-bus:OrdinaryShareClass4 2022-08-31 12454349 frs-bus:OrdinaryShareClass4 2023-04-30 12454349 frs-bus:OrdinaryShareClass5 2022-09-01 2023-04-30 12454349 frs-bus:OrdinaryShareClass5 2022-08-31 12454349 frs-bus:OrdinaryShareClass5 2023-04-30 12454349 frs-bus:PreferenceShareClass1 2022-09-01 2023-04-30 12454349 frs-bus:PreferenceShareClass1 2022-08-31 12454349 frs-bus:PreferenceShareClass1 2023-04-30 12454349 frs-bus:PreferenceShareClass2 2022-09-01 2023-04-30 12454349 frs-bus:PreferenceShareClass2 2022-08-31 12454349 frs-bus:PreferenceShareClass2 2023-04-30 12454349 frs-bus:PreferenceShareClass3 2022-09-01 2023-04-30 12454349 frs-bus:PreferenceShareClass3 2022-08-31 12454349 frs-bus:PreferenceShareClass3 2023-04-30 12454349 frs-bus:PreferenceShareClass4 2022-09-01 2023-04-30 12454349 frs-bus:PreferenceShareClass4 2022-08-31 12454349 frs-bus:PreferenceShareClass4 2023-04-30 12454349 frs-bus:PreferenceShareClass5 2022-09-01 2023-04-30 12454349 frs-bus:PreferenceShareClass5 2022-08-31 12454349 frs-bus:PreferenceShareClass5 2023-04-30 12454349 1 2022-09-01 2023-04-30 12454349 1 2023-04-30 12454349 1 2022-09-01 2023-04-30 12454349 frs-core:LeasedAssets 2022-09-01 2023-04-30 12454349 frs-core:OwnedAssets 2022-09-01 2023-04-30 12454349 frs-core:CurrencyRisk 2022-09-01 2023-04-30 12454349 frs-core:MarketRisk 2022-09-01 2023-04-30 12454349 frs-core:InterestRateRisk 2022-09-01 2023-04-30 12454349 frs-core:DeferredTaxation 2022-09-01 2023-04-30 12454349 frs-core:DeferredTaxation 2022-08-31 12454349 frs-core:DeferredTaxation 2023-04-30 12454349 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-04-30 12454349 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12454349 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 12454349 frs-core:ProvisionsDeferredTax 2023-04-30 12454349 frs-core:OtherDeferredTax 2023-04-30 12454349 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 12454349 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-04-30 12454349 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-04-30 12454349 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-04-30 12454349 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12454349 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-04-30 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-04-30 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-04-30 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-04-30 12454349 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-04-30 12454349 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-04-30 12454349 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-04-30 12454349 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-04-30 12454349 frs-core:Share-basedPaymentsDeferredTax 2023-04-30 12454349 frs-core:TaxCreditsDeferredTax 2023-04-30 12454349 frs-core:CostValuation 2022-08-31 12454349 frs-core:AdditionsToInvestments 2023-04-30 12454349 frs-core:DisposalsRepaymentsInvestments 2023-04-30 12454349 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-04-30 12454349 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-04-30 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-04-30 12454349 frs-core:OtherIncreaseDecreaseInInvestments 2023-04-30 12454349 frs-core:CostValuation 2023-04-30 12454349 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-04-30 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 12454349 frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12454349 frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 12454349 dpl-frs:CostSales 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales 2022-08-31 12454349 dpl-frs:CostSales 2023-04-30 12454349 dpl-frs:DistributionCosts 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses 2022-09-01 2023-04-30 12454349 frs-bus:Director1 2022-09-01 2023-04-30 12454349 frs-bus:Director1 2022-08-31 12454349 frs-bus:Director1 2023-04-30 12454349 frs-bus:Director2 2022-09-01 2023-04-30 12454349 frs-bus:Director2 2022-08-31 12454349 frs-bus:Director2 2023-04-30 12454349 frs-bus:Director3 2022-09-01 2023-04-30 12454349 frs-bus:Director3 2022-08-31 12454349 frs-bus:Director3 2023-04-30 12454349 1 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 1 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 1 2023-04-30 12454349 2 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 2 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 2 2023-04-30 12454349 3 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 3 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 3 2023-04-30 12454349 4 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 4 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 4 2023-04-30 12454349 5 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 5 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 5 2023-04-30 12454349 6 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 6 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 6 2023-04-30 12454349 7 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 7 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 7 2023-04-30 12454349 8 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 8 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 8 2023-04-30 12454349 9 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 9 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 9 2023-04-30 12454349 10 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 10 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 10 2023-04-30 12454349 11 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 11 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 11 2023-04-30 12454349 12 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 12 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 12 2023-04-30 12454349 13 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 13 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 13 2023-04-30 12454349 14 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 14 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 14 2023-04-30 12454349 15 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 15 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 15 2023-04-30 12454349 16 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 16 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 16 2023-04-30 12454349 17 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 17 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 17 2023-04-30 12454349 18 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 18 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 18 2023-04-30 12454349 19 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 19 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 19 2023-04-30 12454349 20 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments 20 2023-04-30 12454349 frs-core:Non-currentFinancialInstruments 20 2023-04-30 12454349 dpl-frs:Item1 2022-09-01 2023-04-30 12454349 dpl-frs:Item1 2022-08-31 12454349 dpl-frs:Item1 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item1 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-04-30 12454349 dpl-frs:Item2 2022-09-01 2023-04-30 12454349 dpl-frs:Item2 2022-08-31 12454349 dpl-frs:Item2 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item2 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-04-30 12454349 dpl-frs:Item3 2022-09-01 2023-04-30 12454349 dpl-frs:Item3 2022-08-31 12454349 dpl-frs:Item3 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item3 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-04-30 12454349 dpl-frs:Item4 2022-09-01 2023-04-30 12454349 dpl-frs:Item4 2022-08-31 12454349 dpl-frs:Item4 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-04-30 12454349 dpl-frs:Item5 2022-09-01 2023-04-30 12454349 dpl-frs:Item5 2022-08-31 12454349 dpl-frs:Item5 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-04-30 12454349 dpl-frs:Item6 2022-09-01 2023-04-30 12454349 dpl-frs:Item6 2022-08-31 12454349 dpl-frs:Item6 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-04-30 12454349 dpl-frs:Item7 2022-09-01 2023-04-30 12454349 dpl-frs:Item7 2022-08-31 12454349 dpl-frs:Item7 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-04-30 12454349 dpl-frs:Item8 2022-09-01 2023-04-30 12454349 dpl-frs:Item8 2022-08-31 12454349 dpl-frs:Item8 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-04-30 12454349 dpl-frs:Item9 2022-09-01 2023-04-30 12454349 dpl-frs:Item9 2022-08-31 12454349 dpl-frs:Item9 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-04-30 12454349 dpl-frs:Item10 2022-09-01 2023-04-30 12454349 dpl-frs:Item10 2022-08-31 12454349 dpl-frs:Item10 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-04-30 12454349 dpl-frs:Item11 2022-09-01 2023-04-30 12454349 dpl-frs:Item11 2022-08-31 12454349 dpl-frs:Item11 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-04-30 12454349 dpl-frs:Item12 2022-09-01 2023-04-30 12454349 dpl-frs:Item12 2022-08-31 12454349 dpl-frs:Item12 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-04-30 12454349 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 12454349 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-04-30 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-04-30 12454349 1 2022-09-01 2023-04-30 12454349 frs-countries:EnglandWales 2022-09-01 2023-04-30 12454349 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 12454349 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12454349 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2022-08-31 12454349 frs-core:AllSubsidiaries 2022-04-01 2022-08-31 12454349 frs-core:KeyManagementPersonnel 2022-04-01 2022-08-31 12454349 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2022-08-31 12454349 frs-core:OtherRelatedParties 2022-04-01 2022-08-31 12454349 2022-03-31 12454349 2022-08-31 12454349 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 2022-04-01 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 2022-08-31 12454349 frs-core:AfterOneYear 2022-04-01 2022-08-31 12454349 frs-core:BetweenOneFiveYears 2022-04-01 2022-08-31 12454349 frs-core:BetweenOneFiveYears 2022-08-31 12454349 frs-core:ComputerEquipment 2022-08-31 12454349 frs-core:ComputerEquipment 2022-04-01 2022-08-31 12454349 frs-core:ComputerEquipment 2022-03-31 12454349 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12454349 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2022-08-31 12454349 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 12454349 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12454349 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2022-08-31 12454349 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 12454349 frs-core:FurnitureFittings 2022-08-31 12454349 frs-core:FurnitureFittings 2022-04-01 2022-08-31 12454349 frs-core:FurnitureFittings 2022-03-31 12454349 frs-core:NetGoodwill 2022-08-31 12454349 frs-core:NetGoodwill 2022-04-01 2022-08-31 12454349 frs-core:NetGoodwill 2022-03-31 12454349 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12454349 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2022-08-31 12454349 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 12454349 frs-core:LandBuildings 2022-08-31 12454349 frs-core:LandBuildings 2022-04-01 2022-08-31 12454349 frs-core:LandBuildings 2022-03-31 12454349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12454349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2022-08-31 12454349 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 12454349 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12454349 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2022-08-31 12454349 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 12454349 frs-core:MoreThanFiveYears 2022-04-01 2022-08-31 12454349 frs-core:MoreThanFiveYears 2022-08-31 12454349 frs-core:MotorVehicles 2022-08-31 12454349 frs-core:MotorVehicles 2022-04-01 2022-08-31 12454349 frs-core:MotorVehicles 2022-03-31 12454349 frs-core:OtherResidualIntangibleAssets 2022-08-31 12454349 frs-core:OtherResidualIntangibleAssets 2022-04-01 2022-08-31 12454349 frs-core:OtherResidualIntangibleAssets 2022-03-31 12454349 frs-core:PlantMachinery 2022-08-31 12454349 frs-core:PlantMachinery 2022-04-01 2022-08-31 12454349 frs-core:PlantMachinery 2022-03-31 12454349 frs-core:Secured 2022-08-31 12454349 frs-core:Unsecured 2022-08-31 12454349 frs-core:WithinOneYear 2022-04-01 2022-08-31 12454349 frs-core:WithinOneYear 2022-08-31 12454349 frs-core:CapitalRedemptionReserve 2022-04-01 2022-08-31 12454349 frs-core:CapitalRedemptionReserve 2022-03-31 12454349 frs-core:CapitalRedemptionReserve 2022-08-31 12454349 frs-core:OtherReservesSubtotal 2022-04-01 2022-08-31 12454349 frs-core:OtherReservesSubtotal 2022-03-31 12454349 frs-core:OtherReservesSubtotal 2022-08-31 12454349 frs-core:RevaluationReserve 2022-04-01 2022-08-31 12454349 frs-core:RevaluationReserve 2022-03-31 12454349 frs-core:RevaluationReserve 2022-08-31 12454349 frs-core:SharePremium 2022-04-01 2022-08-31 12454349 frs-core:SharePremium 2022-03-31 12454349 frs-core:SharePremium 2022-08-31 12454349 frs-core:ShareCapital 2022-04-01 2022-08-31 12454349 frs-core:ShareCapital 2022-03-31 12454349 frs-core:ShareCapital 2022-08-31 12454349 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2022-08-31 12454349 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 12454349 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12454349 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 12454349 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12454349 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 12454349 frs-countries:UnitedKingdom 2022-04-01 2022-08-31 12454349 frs-countries:Europe 2022-04-01 2022-08-31 12454349 frs-countries:NorthAmerica 2022-04-01 2022-08-31 12454349 frs-countries:SouthAmerica 2022-04-01 2022-08-31 12454349 frs-countries:Asia 2022-04-01 2022-08-31 12454349 frs-countries:RestWorldOutsideUK 2022-04-01 2022-08-31 12454349 frs-bus:HighestPaidDirector 2022-04-01 2022-08-31 12454349 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2022-08-31 12454349 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2022-08-31 12454349 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2022-08-31 12454349 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2022-08-31 12454349 frs-bus:FullAccounts 2022-04-01 2022-08-31 12454349 frs-bus:FilletedAccounts 2022-04-01 2022-08-31 12454349 frs-bus:AbridgedAccounts 2022-04-01 2022-08-31 12454349 frs-bus:FRS102 2022-04-01 2022-08-31 12454349 frs-bus:MediumEntities 2022-04-01 2022-08-31 12454349 frs-bus:SmallEntities 2022-04-01 2022-08-31 12454349 frs-bus:EntityHasNeverTraded 2022-04-01 2022-08-31 12454349 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2022-08-31 12454349 frs-bus:Audited 2022-04-01 2022-08-31 12454349 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2022-08-31 12454349 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2022-08-31 12454349 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-04-01 2022-08-31 12454349 frs-bus:LargeCompaniesRegimeForAccounts 2022-04-01 2022-08-31 12454349 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-04-01 2022-08-31 12454349 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2022-08-31 12454349 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-04-01 2022-08-31 12454349 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-04-01 2022-08-31 12454349 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-04-01 2022-08-31 12454349 frs-bus:OrdinaryShareClass1 2022-04-01 2022-08-31 12454349 frs-bus:OrdinaryShareClass1 2022-03-31 12454349 frs-bus:OrdinaryShareClass1 2022-08-31 12454349 frs-bus:OrdinaryShareClass2 2022-04-01 2022-08-31 12454349 frs-bus:OrdinaryShareClass2 2022-03-31 12454349 frs-bus:OrdinaryShareClass2 2022-08-31 12454349 frs-bus:OrdinaryShareClass3 2022-04-01 2022-08-31 12454349 frs-bus:OrdinaryShareClass3 2022-03-31 12454349 frs-bus:OrdinaryShareClass3 2022-08-31 12454349 frs-bus:OrdinaryShareClass4 2022-04-01 2022-08-31 12454349 frs-bus:OrdinaryShareClass4 2022-03-31 12454349 frs-bus:OrdinaryShareClass4 2022-08-31 12454349 frs-bus:OrdinaryShareClass5 2022-04-01 2022-08-31 12454349 frs-bus:OrdinaryShareClass5 2022-03-31 12454349 frs-bus:OrdinaryShareClass5 2022-08-31 12454349 frs-bus:PreferenceShareClass1 2022-04-01 2022-08-31 12454349 frs-bus:PreferenceShareClass1 2022-03-31 12454349 frs-bus:PreferenceShareClass1 2022-08-31 12454349 frs-bus:PreferenceShareClass2 2022-04-01 2022-08-31 12454349 frs-bus:PreferenceShareClass2 2022-03-31 12454349 frs-bus:PreferenceShareClass2 2022-08-31 12454349 frs-bus:PreferenceShareClass3 2022-04-01 2022-08-31 12454349 frs-bus:PreferenceShareClass3 2022-03-31 12454349 frs-bus:PreferenceShareClass3 2022-08-31 12454349 frs-bus:PreferenceShareClass4 2022-04-01 2022-08-31 12454349 frs-bus:PreferenceShareClass4 2022-03-31 12454349 frs-bus:PreferenceShareClass4 2022-08-31 12454349 frs-bus:PreferenceShareClass5 2022-04-01 2022-08-31 12454349 frs-bus:PreferenceShareClass5 2022-03-31 12454349 frs-bus:PreferenceShareClass5 2022-08-31 12454349 1 2022-04-01 2022-08-31 12454349 1 2022-08-31 12454349 1 2022-04-01 2022-08-31 12454349 frs-core:LeasedAssets 2022-04-01 2022-08-31 12454349 frs-core:OwnedAssets 2022-04-01 2022-08-31 12454349 frs-core:CurrencyRisk 2022-04-01 2022-08-31 12454349 frs-core:MarketRisk 2022-04-01 2022-08-31 12454349 frs-core:InterestRateRisk 2022-04-01 2022-08-31 12454349 frs-core:DeferredTaxation 2022-04-01 2022-08-31 12454349 frs-core:DeferredTaxation 2022-03-31 12454349 frs-core:DeferredTaxation 2022-08-31 12454349 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2022-08-31 12454349 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 12454349 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12454349 frs-core:ProvisionsDeferredTax 2022-08-31 12454349 frs-core:OtherDeferredTax 2022-08-31 12454349 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12454349 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12454349 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12454349 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2022-08-31 12454349 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 12454349 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2022-08-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2022-08-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 12454349 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12454349 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12454349 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12454349 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12454349 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12454349 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12454349 frs-core:TaxCreditsDeferredTax 2022-08-31 12454349 frs-core:CostValuation 2022-03-31 12454349 frs-core:AdditionsToInvestments 2022-08-31 12454349 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12454349 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12454349 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12454349 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12454349 frs-core:CostValuation 2022-08-31 12454349 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 12454349 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12454349 frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:ListedExchangeTraded 2022-03-31 12454349 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 12454349 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 12454349 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12454349 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:UnlistedNon-exchangeTraded 2022-03-31 12454349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 12454349 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 12454349 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12454349 dpl-frs:CostSales 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales 2022-03-31 12454349 dpl-frs:CostSales 2022-08-31 12454349 dpl-frs:DistributionCosts 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses 2022-04-01 2022-08-31 12454349 frs-bus:Director1 2022-04-01 2022-08-31 12454349 frs-bus:Director1 2022-03-31 12454349 frs-bus:Director1 2022-08-31 12454349 frs-bus:Director2 2022-04-01 2022-08-31 12454349 frs-bus:Director2 2022-03-31 12454349 frs-bus:Director2 2022-08-31 12454349 frs-bus:Director3 2022-04-01 2022-08-31 12454349 frs-bus:Director3 2022-03-31 12454349 frs-bus:Director3 2022-08-31 12454349 1 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 1 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12454349 2 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 2 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12454349 3 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 3 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12454349 4 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 4 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12454349 5 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 5 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12454349 6 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 6 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12454349 7 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 7 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12454349 8 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 8 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12454349 9 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 9 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12454349 10 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 10 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12454349 11 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 11 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12454349 12 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 12 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12454349 13 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 13 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12454349 14 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 14 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12454349 15 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 15 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12454349 16 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 16 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12454349 17 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 17 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12454349 18 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 18 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12454349 19 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 19 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12454349 20 2022-04-01 2022-08-31 12454349 frs-core:CurrentFinancialInstruments 20 2022-08-31 12454349 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12454349 dpl-frs:Item1 2022-04-01 2022-08-31 12454349 dpl-frs:Item1 2022-03-31 12454349 dpl-frs:Item1 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item1 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item1 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-04-01 2022-08-31 12454349 dpl-frs:Item2 2022-04-01 2022-08-31 12454349 dpl-frs:Item2 2022-03-31 12454349 dpl-frs:Item2 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item2 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item2 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-04-01 2022-08-31 12454349 dpl-frs:Item3 2022-04-01 2022-08-31 12454349 dpl-frs:Item3 2022-03-31 12454349 dpl-frs:Item3 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item3 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item3 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-04-01 2022-08-31 12454349 dpl-frs:Item4 2022-04-01 2022-08-31 12454349 dpl-frs:Item4 2022-03-31 12454349 dpl-frs:Item4 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item4 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item4 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-04-01 2022-08-31 12454349 dpl-frs:Item5 2022-04-01 2022-08-31 12454349 dpl-frs:Item5 2022-03-31 12454349 dpl-frs:Item5 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2022-08-31 12454349 dpl-frs:Item6 2022-04-01 2022-08-31 12454349 dpl-frs:Item6 2022-03-31 12454349 dpl-frs:Item6 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2022-08-31 12454349 dpl-frs:Item7 2022-04-01 2022-08-31 12454349 dpl-frs:Item7 2022-03-31 12454349 dpl-frs:Item7 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2022-08-31 12454349 dpl-frs:Item8 2022-04-01 2022-08-31 12454349 dpl-frs:Item8 2022-03-31 12454349 dpl-frs:Item8 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2022-08-31 12454349 dpl-frs:Item9 2022-04-01 2022-08-31 12454349 dpl-frs:Item9 2022-03-31 12454349 dpl-frs:Item9 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2022-08-31 12454349 dpl-frs:Item10 2022-04-01 2022-08-31 12454349 dpl-frs:Item10 2022-03-31 12454349 dpl-frs:Item10 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2022-08-31 12454349 dpl-frs:Item11 2022-04-01 2022-08-31 12454349 dpl-frs:Item11 2022-03-31 12454349 dpl-frs:Item11 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2022-08-31 12454349 dpl-frs:Item12 2022-04-01 2022-08-31 12454349 dpl-frs:Item12 2022-03-31 12454349 dpl-frs:Item12 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2022-08-31 12454349 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 12454349 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12454349 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2022-08-31 12454349 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2022-08-31 12454349 1 2022-04-01 2022-08-31 12454349 frs-countries:EnglandWales 2022-04-01 2022-08-31
Registered number: 12454349
Didcot Hire Ltd
Unaudited Financial Statements
For the Period 1 September 2022 to 30 April 2023
Athena Accountants & Business Advisors Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12454349
30 April 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,653,449 2,551,038
2,653,449 2,551,038
CURRENT ASSETS
Debtors 5 2,620,500 2,786,929
Cash at bank and in hand 263,166 91,924
2,883,666 2,878,853
Creditors: Amounts Falling Due Within One Year 6 (1,720,553 ) (1,291,670 )
NET CURRENT ASSETS (LIABILITIES) 1,163,113 1,587,183
TOTAL ASSETS LESS CURRENT LIABILITIES 3,816,562 4,138,221
Creditors: Amounts Falling Due After More Than One Year 7 (1,473,947 ) (2,553,846 )
NET ASSETS 2,342,615 1,584,375
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 2,342,614 1,584,374
SHAREHOLDERS' FUNDS 2,342,615 1,584,375
Page 1
Page 2
For the period ending 30 April 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
Mrs Amanda Burch
Director
16/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Didcot Hire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12454349 . The registered office is 5 The Cobden Centre, Didcot, Oxon, OX11 7HL.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Refinanced tangible fixed assets are revalued based upon the market value at the date of finance. Depreciation is provided at rates calculated to write off the cost or valuation of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other 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 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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 assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: NIL)
1 -
4. Tangible Assets
Motor Vehicles
£
Cost or Valuation
As at 1 September 2022 4,021,571
Disposals (764,464 )
Revaluation 686,498
As at 30 April 2023 3,943,605
Depreciation
As at 1 September 2022 1,470,533
Provided during the period 533,268
Disposals (203,862 )
On revaluations (509,783 )
As at 30 April 2023 1,290,156
Net Book Value
As at 30 April 2023 2,653,449
As at 1 September 2022 2,551,038
The net book value of Motor Vehicles includes £2,595,536 in respect of assets held under finance leases. The amount of depreciation in respect of these assets was £516,651. 
During the period, motor vehicles with a net book value of £1,436,731 were refinanced, giving rise to a revaluation gain of £1,196,280. The gain has been recognised in the profit and loss account. 
Page 4
Page 5
5. Debtors
30 April 2023 31 August 2022
£ £
Due within one year
Prepayments and accrued income 7,500 -
Other debtors - 2,726,815
VAT - 60,113
Called up share capital not paid - 1
Amounts owed by Parent Undertaking 2,613,000 -
2,620,500 2,786,929
Amounts owed by Parent Undertakings is an amount due from ITB Holdings Limited of £2,613,000 (2022: £nil), the 100% shareholder of the Company. This loan was assumed by ITB Holdings Limited on the transfer of 100% of the Share Capital from Amanda Burch on 14 November 2022. The outstanding debtor from Amanda Burch, included in Other Debtors in 2022, was settled on 14 November 2022. All amounts are unsecured, interest free and repayable after 1 year. 
6. Creditors: Amounts Falling Due Within One Year
30 April 2023 31 August 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,253,560 1,254,286
Trade creditors 22,254 -
Corporation tax 86,506 13,404
VAT 67,111 -
Other creditors 40,010 16,822
Accruals and deferred income 13,530 7,158
Amounts owed to related parties 237,582 -
1,720,553 1,291,670
Amounts due to related parties includes a balances due from ATA Logistics Limited of £233,382 (2022: £nil) and ATA Sameday Limited of £4,200 (2022: £nil). The balances are unsecured, interest free and repayable as cashflow permits.
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2023 31 August 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,473,947 2,553,846
1,473,947 2,553,846
8. Obligations Under Finance Leases and Hire Purchase
30 April 2023 31 August 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,253,560 1,254,286
Later than one year and not later than five years 1,473,947 2,553,846
2,727,507 3,808,132
2,727,507 3,808,132
Page 5
Page 6
9. Share Capital
30 April 2023 31 August 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is ITB Holdings Limited . ITB Holdings Limited was incorporated in England & Wales. The ultimate controlling party is Amanda Burch who controls 90% of the shares of Didcot Hire Ltd .
Page 6