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2023-09-30 05282012 18 2022-10-01 2023-09-30 05282012 frs-core:CurrentFinancialInstruments 18 2023-09-30 05282012 frs-core:Non-currentFinancialInstruments 18 2023-09-30 05282012 19 2022-10-01 2023-09-30 05282012 frs-core:CurrentFinancialInstruments 19 2023-09-30 05282012 frs-core:Non-currentFinancialInstruments 19 2023-09-30 05282012 20 2022-10-01 2023-09-30 05282012 frs-core:CurrentFinancialInstruments 20 2023-09-30 05282012 frs-core:Non-currentFinancialInstruments 20 2023-09-30 05282012 dpl-frs:Item1 2022-10-01 2023-09-30 05282012 dpl-frs:Item1 2022-09-30 05282012 dpl-frs:Item1 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 05282012 dpl-frs:Item2 2022-10-01 2023-09-30 05282012 dpl-frs:Item2 2022-09-30 05282012 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05282012 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 05282012 dpl-frs:Item5 2022-10-01 2023-09-30 05282012 dpl-frs:Item5 2022-09-30 05282012 dpl-frs:Item5 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 05282012 dpl-frs:Item6 2022-10-01 2023-09-30 05282012 dpl-frs:Item6 2022-09-30 05282012 dpl-frs:Item6 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 05282012 dpl-frs:Item7 2022-10-01 2023-09-30 05282012 dpl-frs:Item7 2022-09-30 05282012 dpl-frs:Item7 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 05282012 dpl-frs:Item8 2022-10-01 2023-09-30 05282012 dpl-frs:Item8 2022-09-30 05282012 dpl-frs:Item8 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 05282012 dpl-frs:Item9 2022-10-01 2023-09-30 05282012 dpl-frs:Item9 2022-09-30 05282012 dpl-frs:Item9 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 05282012 dpl-frs:Item10 2022-10-01 2023-09-30 05282012 dpl-frs:Item10 2022-09-30 05282012 dpl-frs:Item10 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 05282012 dpl-frs:Item11 2022-10-01 2023-09-30 05282012 dpl-frs:Item11 2022-09-30 05282012 dpl-frs:Item11 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 05282012 dpl-frs:Item12 2022-10-01 2023-09-30 05282012 dpl-frs:Item12 2022-09-30 05282012 dpl-frs:Item12 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 05282012 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 05282012 1 2022-10-01 2023-09-30 05282012 frs-countries:EnglandWales 2022-10-01 2023-09-30 05282012 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 05282012 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 05282012 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 05282012 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 05282012 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 05282012 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 05282012 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 05282012 2021-09-30 05282012 2022-09-30 05282012 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 2022-09-30 05282012 frs-core:AfterOneYear 2021-10-01 2022-09-30 05282012 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 05282012 frs-core:BetweenOneFiveYears 2022-09-30 05282012 frs-core:ComputerEquipment 2022-09-30 05282012 frs-core:ComputerEquipment 2021-10-01 2022-09-30 05282012 frs-core:ComputerEquipment 2021-09-30 05282012 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 05282012 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 05282012 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 05282012 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 05282012 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 05282012 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 05282012 frs-core:FurnitureFittings 2022-09-30 05282012 frs-core:FurnitureFittings 2021-10-01 2022-09-30 05282012 frs-core:FurnitureFittings 2021-09-30 05282012 frs-core:NetGoodwill 2022-09-30 05282012 frs-core:NetGoodwill 2021-10-01 2022-09-30 05282012 frs-core:NetGoodwill 2021-09-30 05282012 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 05282012 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 05282012 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 05282012 frs-core:LandBuildings 2022-09-30 05282012 frs-core:LandBuildings 2021-10-01 2022-09-30 05282012 frs-core:LandBuildings 2021-09-30 05282012 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 05282012 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 05282012 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 05282012 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 05282012 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 05282012 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 05282012 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 05282012 frs-core:MoreThanFiveYears 2022-09-30 05282012 frs-core:MotorVehicles 2022-09-30 05282012 frs-core:MotorVehicles 2021-10-01 2022-09-30 05282012 frs-core:MotorVehicles 2021-09-30 05282012 frs-core:OtherResidualIntangibleAssets 2022-09-30 05282012 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 05282012 frs-core:OtherResidualIntangibleAssets 2021-09-30 05282012 frs-core:PlantMachinery 2022-09-30 05282012 frs-core:PlantMachinery 2021-10-01 2022-09-30 05282012 frs-core:PlantMachinery 2021-09-30 05282012 frs-core:Secured 2022-09-30 05282012 frs-core:Unsecured 2022-09-30 05282012 frs-core:WithinOneYear 2021-10-01 2022-09-30 05282012 frs-core:WithinOneYear 2022-09-30 05282012 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 05282012 frs-core:CapitalRedemptionReserve 2021-09-30 05282012 frs-core:CapitalRedemptionReserve 2022-09-30 05282012 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 05282012 frs-core:OtherReservesSubtotal 2021-09-30 05282012 frs-core:OtherReservesSubtotal 2022-09-30 05282012 frs-core:RevaluationReserve 2021-10-01 2022-09-30 05282012 frs-core:RevaluationReserve 2021-09-30 05282012 frs-core:RevaluationReserve 2022-09-30 05282012 frs-core:SharePremium 2021-10-01 2022-09-30 05282012 frs-core:SharePremium 2021-09-30 05282012 frs-core:SharePremium 2022-09-30 05282012 frs-core:ShareCapital 2021-10-01 2022-09-30 05282012 frs-core:ShareCapital 2021-09-30 05282012 frs-core:ShareCapital 2022-09-30 05282012 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 05282012 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 05282012 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05282012 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 05282012 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05282012 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 05282012 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 05282012 frs-countries:Europe 2021-10-01 2022-09-30 05282012 frs-countries:NorthAmerica 2021-10-01 2022-09-30 05282012 frs-countries:SouthAmerica 2021-10-01 2022-09-30 05282012 frs-countries:Asia 2021-10-01 2022-09-30 05282012 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 05282012 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 05282012 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 05282012 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 05282012 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 05282012 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 05282012 frs-bus:FullAccounts 2021-10-01 2022-09-30 05282012 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 05282012 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 05282012 frs-bus:FRS102 2021-10-01 2022-09-30 05282012 frs-bus:MediumEntities 2021-10-01 2022-09-30 05282012 frs-bus:SmallEntities 2021-10-01 2022-09-30 05282012 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 05282012 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 05282012 frs-bus:Audited 2021-10-01 2022-09-30 05282012 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 05282012 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 05282012 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05282012 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05282012 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05282012 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05282012 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05282012 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05282012 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05282012 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 05282012 frs-bus:OrdinaryShareClass1 2021-09-30 05282012 frs-bus:OrdinaryShareClass1 2022-09-30 05282012 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 05282012 frs-bus:OrdinaryShareClass2 2021-09-30 05282012 frs-bus:OrdinaryShareClass2 2022-09-30 05282012 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 05282012 frs-bus:OrdinaryShareClass3 2021-09-30 05282012 frs-bus:OrdinaryShareClass3 2022-09-30 05282012 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 05282012 frs-bus:OrdinaryShareClass4 2021-09-30 05282012 frs-bus:OrdinaryShareClass4 2022-09-30 05282012 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 05282012 frs-bus:OrdinaryShareClass5 2021-09-30 05282012 frs-bus:OrdinaryShareClass5 2022-09-30 05282012 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 05282012 frs-bus:PreferenceShareClass1 2021-09-30 05282012 frs-bus:PreferenceShareClass1 2022-09-30 05282012 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 05282012 frs-bus:PreferenceShareClass2 2021-09-30 05282012 frs-bus:PreferenceShareClass2 2022-09-30 05282012 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 05282012 frs-bus:PreferenceShareClass3 2021-09-30 05282012 frs-bus:PreferenceShareClass3 2022-09-30 05282012 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 05282012 frs-bus:PreferenceShareClass4 2021-09-30 05282012 frs-bus:PreferenceShareClass4 2022-09-30 05282012 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 05282012 frs-bus:PreferenceShareClass5 2021-09-30 05282012 frs-bus:PreferenceShareClass5 2022-09-30 05282012 1 2021-10-01 2022-09-30 05282012 1 2022-09-30 05282012 1 2021-10-01 2022-09-30 05282012 frs-core:LeasedAssets 2021-10-01 2022-09-30 05282012 frs-core:OwnedAssets 2021-10-01 2022-09-30 05282012 frs-core:CurrencyRisk 2021-10-01 2022-09-30 05282012 frs-core:MarketRisk 2021-10-01 2022-09-30 05282012 frs-core:InterestRateRisk 2021-10-01 2022-09-30 05282012 frs-core:DeferredTaxation 2021-10-01 2022-09-30 05282012 frs-core:DeferredTaxation 2021-09-30 05282012 frs-core:DeferredTaxation 2022-09-30 05282012 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 05282012 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 05282012 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 05282012 frs-core:ProvisionsDeferredTax 2022-09-30 05282012 frs-core:OtherDeferredTax 2022-09-30 05282012 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 05282012 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 05282012 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 05282012 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 05282012 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 05282012 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 05282012 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 05282012 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 05282012 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 05282012 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 05282012 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 05282012 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 05282012 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 05282012 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 05282012 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 05282012 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 05282012 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 05282012 frs-core:TaxCreditsDeferredTax 2022-09-30 05282012 frs-core:CostValuation 2021-09-30 05282012 frs-core:AdditionsToInvestments 2022-09-30 05282012 frs-core:DisposalsRepaymentsInvestments 2022-09-30 05282012 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 05282012 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 05282012 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 05282012 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 05282012 frs-core:CostValuation 2022-09-30 05282012 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 05282012 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 05282012 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 05282012 frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:ListedExchangeTraded 2021-09-30 05282012 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 05282012 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 05282012 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05282012 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:UnlistedNon-exchangeTraded 2021-09-30 05282012 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 05282012 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 05282012 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05282012 dpl-frs:CostSales 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales 2021-09-30 05282012 dpl-frs:CostSales 2022-09-30 05282012 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 05282012 frs-bus:Director1 2021-10-01 2022-09-30 05282012 frs-bus:Director1 2021-09-30 05282012 frs-bus:Director1 2022-09-30 05282012 frs-bus:Director2 2021-10-01 2022-09-30 05282012 frs-bus:Director2 2021-09-30 05282012 frs-bus:Director2 2022-09-30 05282012 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 05282012 1 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 1 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 1 2022-09-30 05282012 2 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 2 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 2 2022-09-30 05282012 3 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 3 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 3 2022-09-30 05282012 4 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 4 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 4 2022-09-30 05282012 5 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 5 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 5 2022-09-30 05282012 6 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 6 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 6 2022-09-30 05282012 7 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 7 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 7 2022-09-30 05282012 8 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 8 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 8 2022-09-30 05282012 9 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 9 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 9 2022-09-30 05282012 10 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 10 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 10 2022-09-30 05282012 11 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 11 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 11 2022-09-30 05282012 12 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 12 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 12 2022-09-30 05282012 13 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 13 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 13 2022-09-30 05282012 14 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 14 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 14 2022-09-30 05282012 15 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 15 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 15 2022-09-30 05282012 16 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 16 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 16 2022-09-30 05282012 17 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 17 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 17 2022-09-30 05282012 18 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 18 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 18 2022-09-30 05282012 19 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 19 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 19 2022-09-30 05282012 20 2021-10-01 2022-09-30 05282012 frs-core:CurrentFinancialInstruments 20 2022-09-30 05282012 frs-core:Non-currentFinancialInstruments 20 2022-09-30 05282012 dpl-frs:Item1 2021-10-01 2022-09-30 05282012 dpl-frs:Item1 2021-09-30 05282012 dpl-frs:Item1 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 05282012 dpl-frs:Item2 2021-10-01 2022-09-30 05282012 dpl-frs:Item2 2021-09-30 05282012 dpl-frs:Item2 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 05282012 dpl-frs:Item3 2021-10-01 2022-09-30 05282012 dpl-frs:Item3 2021-09-30 05282012 dpl-frs:Item3 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 05282012 dpl-frs:Item4 2021-10-01 2022-09-30 05282012 dpl-frs:Item4 2021-09-30 05282012 dpl-frs:Item4 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 05282012 dpl-frs:Item5 2021-10-01 2022-09-30 05282012 dpl-frs:Item5 2021-09-30 05282012 dpl-frs:Item5 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 05282012 dpl-frs:Item6 2021-10-01 2022-09-30 05282012 dpl-frs:Item6 2021-09-30 05282012 dpl-frs:Item6 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 05282012 dpl-frs:Item7 2021-10-01 2022-09-30 05282012 dpl-frs:Item7 2021-09-30 05282012 dpl-frs:Item7 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 05282012 dpl-frs:Item8 2021-10-01 2022-09-30 05282012 dpl-frs:Item8 2021-09-30 05282012 dpl-frs:Item8 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 05282012 dpl-frs:Item9 2021-10-01 2022-09-30 05282012 dpl-frs:Item9 2021-09-30 05282012 dpl-frs:Item9 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 05282012 dpl-frs:Item10 2021-10-01 2022-09-30 05282012 dpl-frs:Item10 2021-09-30 05282012 dpl-frs:Item10 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 05282012 dpl-frs:Item11 2021-10-01 2022-09-30 05282012 dpl-frs:Item11 2021-09-30 05282012 dpl-frs:Item11 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 05282012 dpl-frs:Item12 2021-10-01 2022-09-30 05282012 dpl-frs:Item12 2021-09-30 05282012 dpl-frs:Item12 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 05282012 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 05282012 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05282012 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 05282012 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 05282012 1 2021-10-01 2022-09-30 05282012 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 05282012
Studio Republic Agency Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05282012
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,100 2,188
Investments 5 1 1
3,101 2,189
CURRENT ASSETS
Debtors 6 56,650 110,144
Cash at bank and in hand 216,110 129,303
272,760 239,447
Creditors: Amounts Falling Due Within One Year 7 (74,989 ) (88,272 )
NET CURRENT ASSETS (LIABILITIES) 197,771 151,175
TOTAL ASSETS LESS CURRENT LIABILITIES 200,872 153,364
Creditors: Amounts Falling Due After More Than One Year 8 - (44,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (909 ) (909 )
NET ASSETS 199,963 108,455
CAPITAL AND RESERVES
Called up share capital 600 600
Profit and Loss Account 199,363 107,855
SHAREHOLDERS' FUNDS 199,963 108,455
Page 1
Page 2
For the year ending 30 September 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 Jack De Wolf
Director
Mr Christian Todhunter
Director
2 February 2024
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
Studio Republic Agency Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 05282012 . The registered office is 86-90 Paul Street, London, England, EC2A 4NE.
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:
Plant and machinery 25% Reducing Balance and 25% Straight Line
Fixtures and fittings 25% Straight Line
Computer equipment 33% Striaght 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.
Deferred tax is only adjusted if the change in the timing difference is material.
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 12 12
12 12
4. Tangible Assets
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 October 2022 2,564 - 22,194 24,758
Additions 161 - 2,618 2,779
As at 30 September 2023 2,725 - 24,812 27,537
Depreciation
As at 1 October 2022 1,174 - 21,396 22,570
Provided during the period 571 - 1,296 1,867
As at 30 September 2023 1,745 - 22,692 24,437
Net Book Value
As at 30 September 2023 980 - 2,120 3,100
As at 1 October 2022 1,390 - 798 2,188
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 October 2022 1
As at 30 September 2023 1
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 1
As at 1 October 2022 1
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 50,509 102,372
Amounts owed by group undertakings - 1,535
Other debtors 6,141 6,237
56,650 110,144
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 593 2,674
Bank loans and overdrafts - 16,000
Other creditors 9,871 16,452
Taxation and social security 64,525 53,146
74,989 88,272
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 44,000
- 44,000
9. Related Party Transactions
The amount due from the related party at the year end was Nil (2022 : £1,535)
Page 5