Acorah Software Products - Accounts Production14.3.260falsetrue31 August 20221 September 2021false1 September 202231 August 202331 August 202312823795Mr Neal Craveniso4217:GBPiso4217:EURiso4217:USDxbrli:sharesxbrli:purexbrli:pure12823795frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2022-08-3112823795frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2023-08-3112823795frs-core:Non-currentFinancialInstrumentsfrs-core:BetweenOneFiveYears2023-08-3112823795frs-core:Non-currentFinancialInstrumentsfrs-core:MoreThanFiveYears2023-08-3112823795frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2022-09-012023-08-3112823795frs-core:AllSubsidiaries2022-09-012023-08-3112823795frs-core:KeyManagementPersonnel2022-09-012023-08-3112823795frs-core:EntitiesControlledByKeyManagementPersonnel2022-09-012023-08-3112823795frs-core:OtherRelatedParties2022-09-012023-08-31128237952022-08-31128237952023-08-31128237952022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments2023-08-3112823795frs-core:CurrentFinancialInstruments2022-09-012023-08-3112823795frs-core:Non-currentFinancialInstruments2023-08-3112823795frs-core:Non-currentFinancialInstruments2022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments2022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments2023-08-3112823795frs-core:AfterOneYear2022-09-012023-08-3112823795frs-core:BetweenOneFiveYears2022-09-012023-08-3112823795frs-core:BetweenOneFiveYears2023-08-3112823795frs-core:ComputerEquipment2023-08-3112823795frs-core:ComputerEquipment2022-09-012023-08-3112823795frs-core:ComputerEquipment2022-08-3112823795frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2023-08-3112823795frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-09-012023-08-3112823795frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-08-3112823795frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-08-3112823795frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-09-012023-08-3112823795frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-08-3112823795frs-core:FurnitureFittings2023-08-3112823795frs-core:FurnitureFittings2022-09-012023-08-3112823795frs-core:FurnitureFittings2022-08-3112823795frs-core:NetGoodwill2023-08-3112823795frs-core:NetGoodwill2022-09-012023-08-3112823795frs-core:NetGoodwill2022-08-3112823795frs-core:InvestmentPropertyIncludedWithinPPE2023-08-3112823795frs-core:InvestmentPropertyIncludedWithinPPE2022-09-012023-08-3112823795frs-core:InvestmentPropertyIncludedWithinPPE2022-08-3112823795frs-core:LandBuildings2023-08-3112823795frs-core:LandBuildings2022-09-012023-08-3112823795frs-core:LandBuildings2022-08-3112823795frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2023-08-3112823795frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-09-012023-08-3112823795frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-08-3112823795frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2023-08-3112823795frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-09-012023-08-3112823795frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-08-3112823795frs-core:MoreThanFiveYears2022-09-012023-08-3112823795frs-core:MoreThanFiveYears2023-08-3112823795frs-core:MotorVehicles2023-08-3112823795frs-core:MotorVehicles2022-09-012023-08-3112823795frs-core:MotorVehicles2022-08-3112823795frs-core:OtherResidualIntangibleAssets2023-08-3112823795frs-core:OtherResidualIntangibleAssets2022-09-012023-08-3112823795frs-core:OtherResidualIntangibleAssets2022-08-3112823795frs-core:PlantMachinery2023-08-3112823795frs-core:PlantMachinery2022-09-012023-08-3112823795frs-core:PlantMachinery2022-08-3112823795frs-core:Secured2023-08-3112823795frs-core:Unsecured2023-08-3112823795frs-core:WithinOneYear2022-09-012023-08-3112823795frs-core:WithinOneYear2023-08-3112823795frs-core:CapitalRedemptionReserve2022-09-012023-08-3112823795frs-core:CapitalRedemptionReserve2022-08-3112823795frs-core:CapitalRedemptionReserve2023-08-3112823795frs-core:OtherReservesSubtotal2022-09-012023-08-3112823795frs-core:OtherReservesSubtotal2022-08-3112823795frs-core:OtherReservesSubtotal2023-08-3112823795frs-core:RevaluationReserve2022-09-012023-08-3112823795frs-core:RevaluationReserve2022-08-3112823795frs-core:RevaluationReserve2023-08-3112823795frs-core:SharePremium2022-09-012023-08-3112823795frs-core:SharePremium2022-08-3112823795frs-core:SharePremium2023-08-3112823795frs-core:ShareCapital2022-09-012023-08-3112823795frs-core:ShareCapital2022-08-3112823795frs-core:ShareCapital2023-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2022-09-012023-08-3112823795frs-core:RetainedEarningsAccumulatedLossesfrs-core:PreviouslyStatedAmount2022-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2023-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2022-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2023-08-3112823795frs-core:RetainedEarningsAccumulatedLossesfrs-core:PriorPeriodErrorIncreaseDecrease2022-08-3112823795frs-countries:UnitedKingdom2022-09-012023-08-3112823795frs-countries:Europe2022-09-012023-08-3112823795frs-countries:NorthAmerica2022-09-012023-08-3112823795frs-countries:SouthAmerica2022-09-012023-08-3112823795frs-countries:Asia2022-09-012023-08-3112823795frs-countries:RestWorldOutsideUK2022-09-012023-08-3112823795frs-bus:HighestPaidDirector2022-09-012023-08-3112823795frs-bus:PrivateLimitedCompanyLtd2022-09-012023-08-3112823795frs-bus:CompanyLimitedByGuarantee2022-09-012023-08-3112823795frs-bus:LimitedLiabilityPartnershipLLP2022-09-012023-08-3112823795frs-bus:LimitedLiabilityPartnershipsSORP2022-09-012023-08-3112823795frs-bus:FullAccounts2022-09-012023-08-3112823795frs-bus:FilletedAccounts2022-09-012023-08-3112823795frs-bus:AbridgedAccounts2022-09-012023-08-3112823795frs-bus:FRS1022022-09-012023-08-3112823795frs-bus:MediumEntities2022-09-012023-08-3112823795frs-bus:SmallEntities2022-09-012023-08-3112823795frs-bus:EntityHasNeverTraded2022-09-012023-08-3112823795frs-bus:EntityNoLongerTradingButTradedInPast2022-09-012023-08-3112823795frs-bus:Audited2022-09-012023-08-3112823795frs-bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3112823795frs-bus:AuditExemptWithAccountantsReport2022-09-012023-08-3112823795frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts2022-09-012023-08-3112823795frs-bus:LargeCompaniesRegimeForAccounts2022-09-012023-08-3112823795frs-bus:Medium-sizedCompaniesRegimeForAccounts2022-09-012023-08-3112823795frs-bus:SmallCompaniesRegimeForAccounts2022-09-012023-08-3112823795frs-bus:LargeCompaniesRegimeForDirectorsReport2022-09-012023-08-3112823795frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport2022-09-012023-08-3112823795frs-bus:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3112823795frs-bus:OrdinaryShareClass12022-09-012023-08-3112823795frs-bus:OrdinaryShareClass12022-08-3112823795frs-bus:OrdinaryShareClass12023-08-3112823795frs-bus:OrdinaryShareClass22022-09-012023-08-3112823795frs-bus:OrdinaryShareClass22022-08-3112823795frs-bus:OrdinaryShareClass22023-08-3112823795frs-bus:OrdinaryShareClass32022-09-012023-08-3112823795frs-bus:OrdinaryShareClass32022-08-3112823795frs-bus:OrdinaryShareClass32023-08-3112823795frs-bus:OrdinaryShareClass42022-09-012023-08-3112823795frs-bus:OrdinaryShareClass42022-08-3112823795frs-bus:OrdinaryShareClass42023-08-3112823795frs-bus:OrdinaryShareClass52022-09-012023-08-3112823795frs-bus:OrdinaryShareClass52022-08-3112823795frs-bus:OrdinaryShareClass52023-08-3112823795frs-bus:PreferenceShareClass12022-09-012023-08-3112823795frs-bus:PreferenceShareClass12022-08-3112823795frs-bus:PreferenceShareClass12023-08-3112823795frs-bus:PreferenceShareClass22022-09-012023-08-3112823795frs-bus:PreferenceShareClass22022-08-3112823795frs-bus:PreferenceShareClass22023-08-3112823795frs-bus:PreferenceShareClass32022-09-012023-08-3112823795frs-bus:PreferenceShareClass32022-08-3112823795frs-bus:PreferenceShareClass32023-08-3112823795frs-bus:PreferenceShareClass42022-09-012023-08-3112823795frs-bus:PreferenceShareClass42022-08-3112823795frs-bus:PreferenceShareClass42023-08-3112823795frs-bus:PreferenceShareClass52022-09-012023-08-3112823795frs-bus:PreferenceShareClass52022-08-3112823795frs-bus:PreferenceShareClass52023-08-311282379512022-09-012023-08-311282379512023-08-311282379512022-09-012023-08-3112823795frs-core:LeasedAssets2022-09-012023-08-3112823795frs-core:OwnedAssets2022-09-012023-08-3112823795frs-core:CurrencyRisk2022-09-012023-08-3112823795frs-core:MarketRisk2022-09-012023-08-3112823795frs-core:InterestRateRisk2022-09-012023-08-3112823795frs-core:DeferredTaxation2022-09-012023-08-3112823795frs-core:DeferredTaxation2022-08-3112823795frs-core:DeferredTaxation2023-08-3112823795frs-core:OtherProvisionsContingentLiabilities2022-09-012023-08-3112823795frs-core:OtherProvisionsContingentLiabilities2022-08-3112823795frs-core:OtherProvisionsContingentLiabilities2023-08-3112823795frs-core:ProvisionsDeferredTax2023-08-3112823795frs-core:OtherDeferredTax2023-08-3112823795frs-core:AcceleratedTaxDepreciationDeferredTax2023-08-3112823795frs-core:TaxLossesCarry-forwardsDeferredTax2023-08-3112823795frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax2023-08-3112823795frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-09-012023-08-3112823795frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-08-3112823795frs-core:FurtherSpecificReserve1ComponentTotalEquity2023-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2022-09-012023-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2022-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2023-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2022-09-012023-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2022-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2023-08-3112823795frs-core:RevaluationPropertyPlantEquipmentDeferredTax2023-08-3112823795frs-core:RevaluationInvestmentPropertyDeferredTax2023-08-3112823795frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax2023-08-3112823795frs-core:OtherPost-employmentBenefitsDeferredTax2023-08-3112823795frs-core:Share-basedPaymentsDeferredTax2023-08-3112823795frs-core:TaxCreditsDeferredTax2023-08-3112823795frs-core:CostValuation2022-08-3112823795frs-core:AdditionsToInvestments2023-08-3112823795frs-core:DisposalsRepaymentsInvestments2023-08-3112823795frs-core:RevaluationsIncreaseDecreaseInInvestments2023-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments2023-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2023-08-3112823795frs-core:OtherIncreaseDecreaseInInvestments2023-08-3112823795frs-core:CostValuation2023-08-3112823795frs-core:ProvisionsForImpairmentInvestments2022-08-3112823795frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3112823795frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3112823795frs-core:ImpairmentLossProvisionsForImpairmentInvestments2023-08-3112823795frs-core:ImpairmentReversalProvisionsForImpairmentInvestments2023-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2023-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3112823795frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3112823795frs-core:ProvisionsForImpairmentInvestments2023-08-3112823795frs-core:ListedExchangeTraded2023-08-3112823795frs-core:ListedExchangeTraded2022-08-3112823795frs-core:CostValuationfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:AdditionsToInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:DisposalsRepaymentsInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:CostValuationfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-08-3112823795frs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:AdditionsToInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:DisposalsRepaymentsInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-08-3112823795dpl-frs:CostSales2022-09-012023-08-3112823795dpl-frs:CostSales2022-08-3112823795dpl-frs:CostSales2023-08-3112823795dpl-frs:DistributionCosts2022-09-012023-08-3112823795dpl-frs:AdministrativeExpenses2022-09-012023-08-3112823795frs-bus:Director12022-09-012023-08-3112823795frs-bus:Director12022-08-3112823795frs-bus:Director12023-08-3112823795frs-bus:Director22022-09-012023-08-3112823795frs-bus:Director22022-08-3112823795frs-bus:Director22023-08-3112823795frs-bus:Director32022-09-012023-08-3112823795frs-bus:Director32022-08-3112823795frs-bus:Director32023-08-311282379512022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments12023-08-3112823795frs-core:Non-currentFinancialInstruments12023-08-311282379522022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments22023-08-3112823795frs-core:Non-currentFinancialInstruments22023-08-311282379532022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments32023-08-3112823795frs-core:Non-currentFinancialInstruments32023-08-311282379542022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments42023-08-3112823795frs-core:Non-currentFinancialInstruments42023-08-311282379552022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments52023-08-3112823795frs-core:Non-currentFinancialInstruments52023-08-311282379562022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments62023-08-3112823795frs-core:Non-currentFinancialInstruments62023-08-311282379572022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments72023-08-3112823795frs-core:Non-currentFinancialInstruments72023-08-311282379582022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments82023-08-3112823795frs-core:Non-currentFinancialInstruments82023-08-311282379592022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments92023-08-3112823795frs-core:Non-currentFinancialInstruments92023-08-3112823795102022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments102023-08-3112823795frs-core:Non-currentFinancialInstruments102023-08-3112823795112022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments112023-08-3112823795frs-core:Non-currentFinancialInstruments112023-08-3112823795122022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments122023-08-3112823795frs-core:Non-currentFinancialInstruments122023-08-3112823795132022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments132023-08-3112823795frs-core:Non-currentFinancialInstruments132023-08-3112823795142022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments142023-08-3112823795frs-core:Non-currentFinancialInstruments142023-08-3112823795152022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments152023-08-3112823795frs-core:Non-currentFinancialInstruments152023-08-3112823795162022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments162023-08-3112823795frs-core:Non-currentFinancialInstruments162023-08-3112823795172022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments172023-08-3112823795frs-core:Non-currentFinancialInstruments172023-08-3112823795182022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments182023-08-3112823795frs-core:Non-currentFinancialInstruments182023-08-3112823795192022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments192023-08-3112823795frs-core:Non-currentFinancialInstruments192023-08-3112823795202022-09-012023-08-3112823795frs-core:CurrentFinancialInstruments202023-08-3112823795frs-core:Non-currentFinancialInstruments202023-08-3112823795dpl-frs:Item12022-09-012023-08-3112823795dpl-frs:Item12022-08-3112823795dpl-frs:Item12023-08-3112823795dpl-frs:CostSalesdpl-frs:Item12022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item12022-08-3112823795dpl-frs:CostSalesdpl-frs:Item12023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item12022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item12022-09-012023-08-3112823795dpl-frs:Item22022-09-012023-08-3112823795dpl-frs:Item22022-08-3112823795dpl-frs:Item22023-08-3112823795dpl-frs:CostSalesdpl-frs:Item22022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item22022-08-3112823795dpl-frs:CostSalesdpl-frs:Item22023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item22022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item22022-09-012023-08-3112823795dpl-frs:Item32022-09-012023-08-3112823795dpl-frs:Item32022-08-3112823795dpl-frs:Item32023-08-3112823795dpl-frs:CostSalesdpl-frs:Item32022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item32022-08-3112823795dpl-frs:CostSalesdpl-frs:Item32023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item32022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item32022-09-012023-08-3112823795dpl-frs:Item42022-09-012023-08-3112823795dpl-frs:Item42022-08-3112823795dpl-frs:Item42023-08-3112823795dpl-frs:CostSalesdpl-frs:Item42022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item42022-08-3112823795dpl-frs:CostSalesdpl-frs:Item42023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item42022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item42022-09-012023-08-3112823795dpl-frs:Item52022-09-012023-08-3112823795dpl-frs:Item52022-08-3112823795dpl-frs:Item52023-08-3112823795dpl-frs:CostSalesdpl-frs:Item52022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item52022-08-3112823795dpl-frs:CostSalesdpl-frs:Item52023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item52022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item52022-09-012023-08-3112823795dpl-frs:Item62022-09-012023-08-3112823795dpl-frs:Item62022-08-3112823795dpl-frs:Item62023-08-3112823795dpl-frs:CostSalesdpl-frs:Item62022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item62022-08-3112823795dpl-frs:CostSalesdpl-frs:Item62023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item62022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item62022-09-012023-08-3112823795dpl-frs:Item72022-09-012023-08-3112823795dpl-frs:Item72022-08-3112823795dpl-frs:Item72023-08-3112823795dpl-frs:CostSalesdpl-frs:Item72022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item72022-08-3112823795dpl-frs:CostSalesdpl-frs:Item72023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item72022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item72022-09-012023-08-3112823795dpl-frs:Item82022-09-012023-08-3112823795dpl-frs:Item82022-08-3112823795dpl-frs:Item82023-08-3112823795dpl-frs:CostSalesdpl-frs:Item82022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item82022-08-3112823795dpl-frs:CostSalesdpl-frs:Item82023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item82022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item82022-09-012023-08-3112823795dpl-frs:Item92022-09-012023-08-3112823795dpl-frs:Item92022-08-3112823795dpl-frs:Item92023-08-3112823795dpl-frs:CostSalesdpl-frs:Item92022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item92022-08-3112823795dpl-frs:CostSalesdpl-frs:Item92023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item92022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item92022-09-012023-08-3112823795dpl-frs:Item102022-09-012023-08-3112823795dpl-frs:Item102022-08-3112823795dpl-frs:Item102023-08-3112823795dpl-frs:CostSalesdpl-frs:Item102022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item102022-08-3112823795dpl-frs:CostSalesdpl-frs:Item102023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item102022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item102022-09-012023-08-3112823795dpl-frs:Item112022-09-012023-08-3112823795dpl-frs:Item112022-08-3112823795dpl-frs:Item112023-08-3112823795dpl-frs:CostSalesdpl-frs:Item112022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item112022-08-3112823795dpl-frs:CostSalesdpl-frs:Item112023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item112022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item112022-09-012023-08-3112823795dpl-frs:Item122022-09-012023-08-3112823795dpl-frs:Item122022-08-3112823795dpl-frs:Item122023-08-3112823795dpl-frs:CostSalesdpl-frs:Item122022-09-012023-08-3112823795dpl-frs:CostSalesdpl-frs:Item122022-08-3112823795dpl-frs:CostSalesdpl-frs:Item122023-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item122022-09-012023-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item122022-09-012023-08-311282379512022-09-012023-08-3112823795frs-countries:EnglandWales2022-09-012023-08-3112823795frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2021-08-3112823795frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2022-08-3112823795frs-core:Non-currentFinancialInstrumentsfrs-core:BetweenOneFiveYears2022-08-3112823795frs-core:Non-currentFinancialInstrumentsfrs-core:MoreThanFiveYears2022-08-3112823795frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2021-09-012022-08-3112823795frs-core:AllSubsidiaries2021-09-012022-08-3112823795frs-core:KeyManagementPersonnel2021-09-012022-08-3112823795frs-core:EntitiesControlledByKeyManagementPersonnel2021-09-012022-08-3112823795frs-core:OtherRelatedParties2021-09-012022-08-31128237952021-08-31128237952022-08-31128237952021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments2022-08-3112823795frs-core:CurrentFinancialInstruments2021-09-012022-08-3112823795frs-core:Non-currentFinancialInstruments2022-08-3112823795frs-core:Non-currentFinancialInstruments2021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments2021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments2022-08-3112823795frs-core:AfterOneYear2021-09-012022-08-3112823795frs-core:BetweenOneFiveYears2021-09-012022-08-3112823795frs-core:BetweenOneFiveYears2022-08-3112823795frs-core:ComputerEquipment2022-08-3112823795frs-core:ComputerEquipment2021-09-012022-08-3112823795frs-core:ComputerEquipment2021-08-3112823795frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-08-3112823795frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2021-09-012022-08-3112823795frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2021-08-3112823795frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-08-3112823795frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2021-09-012022-08-3112823795frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2021-08-3112823795frs-core:FurnitureFittings2022-08-3112823795frs-core:FurnitureFittings2021-09-012022-08-3112823795frs-core:FurnitureFittings2021-08-3112823795frs-core:NetGoodwill2022-08-3112823795frs-core:NetGoodwill2021-09-012022-08-3112823795frs-core:NetGoodwill2021-08-3112823795frs-core:InvestmentPropertyIncludedWithinPPE2022-08-3112823795frs-core:InvestmentPropertyIncludedWithinPPE2021-09-012022-08-3112823795frs-core:InvestmentPropertyIncludedWithinPPE2021-08-3112823795frs-core:LandBuildings2022-08-3112823795frs-core:LandBuildings2021-09-012022-08-3112823795frs-core:LandBuildings2021-08-3112823795frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-08-3112823795frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2021-09-012022-08-3112823795frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2021-08-3112823795frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-08-3112823795frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2021-09-012022-08-3112823795frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2021-08-3112823795frs-core:MoreThanFiveYears2021-09-012022-08-3112823795frs-core:MoreThanFiveYears2022-08-3112823795frs-core:MotorVehicles2022-08-3112823795frs-core:MotorVehicles2021-09-012022-08-3112823795frs-core:MotorVehicles2021-08-3112823795frs-core:OtherResidualIntangibleAssets2022-08-3112823795frs-core:OtherResidualIntangibleAssets2021-09-012022-08-3112823795frs-core:OtherResidualIntangibleAssets2021-08-3112823795frs-core:PlantMachinery2022-08-3112823795frs-core:PlantMachinery2021-09-012022-08-3112823795frs-core:PlantMachinery2021-08-3112823795frs-core:Secured2022-08-3112823795frs-core:Unsecured2022-08-3112823795frs-core:WithinOneYear2021-09-012022-08-3112823795frs-core:WithinOneYear2022-08-3112823795frs-core:CapitalRedemptionReserve2021-09-012022-08-3112823795frs-core:CapitalRedemptionReserve2021-08-3112823795frs-core:CapitalRedemptionReserve2022-08-3112823795frs-core:OtherReservesSubtotal2021-09-012022-08-3112823795frs-core:OtherReservesSubtotal2021-08-3112823795frs-core:OtherReservesSubtotal2022-08-3112823795frs-core:RevaluationReserve2021-09-012022-08-3112823795frs-core:RevaluationReserve2021-08-3112823795frs-core:RevaluationReserve2022-08-3112823795frs-core:SharePremium2021-09-012022-08-3112823795frs-core:SharePremium2021-08-3112823795frs-core:SharePremium2022-08-3112823795frs-core:ShareCapital2021-09-012022-08-3112823795frs-core:ShareCapital2021-08-3112823795frs-core:ShareCapital2022-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2021-09-012022-08-3112823795frs-core:RetainedEarningsAccumulatedLossesfrs-core:PreviouslyStatedAmount2021-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2022-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2021-08-3112823795frs-core:RetainedEarningsAccumulatedLosses2022-08-3112823795frs-core:RetainedEarningsAccumulatedLossesfrs-core:PriorPeriodErrorIncreaseDecrease2021-08-3112823795frs-countries:UnitedKingdom2021-09-012022-08-3112823795frs-countries:Europe2021-09-012022-08-3112823795frs-countries:NorthAmerica2021-09-012022-08-3112823795frs-countries:SouthAmerica2021-09-012022-08-3112823795frs-countries:Asia2021-09-012022-08-3112823795frs-countries:RestWorldOutsideUK2021-09-012022-08-3112823795frs-bus:HighestPaidDirector2021-09-012022-08-3112823795frs-bus:PrivateLimitedCompanyLtd2021-09-012022-08-3112823795frs-bus:CompanyLimitedByGuarantee2021-09-012022-08-3112823795frs-bus:LimitedLiabilityPartnershipLLP2021-09-012022-08-3112823795frs-bus:LimitedLiabilityPartnershipsSORP2021-09-012022-08-3112823795frs-bus:FullAccounts2021-09-012022-08-3112823795frs-bus:FilletedAccounts2021-09-012022-08-3112823795frs-bus:AbridgedAccounts2021-09-012022-08-3112823795frs-bus:FRS1022021-09-012022-08-3112823795frs-bus:MediumEntities2021-09-012022-08-3112823795frs-bus:SmallEntities2021-09-012022-08-3112823795frs-bus:EntityHasNeverTraded2021-09-012022-08-3112823795frs-bus:EntityNoLongerTradingButTradedInPast2021-09-012022-08-3112823795frs-bus:Audited2021-09-012022-08-3112823795frs-bus:AuditExempt-NoAccountantsReport2021-09-012022-08-3112823795frs-bus:AuditExemptWithAccountantsReport2021-09-012022-08-3112823795frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts2021-09-012022-08-3112823795frs-bus:LargeCompaniesRegimeForAccounts2021-09-012022-08-3112823795frs-bus:Medium-sizedCompaniesRegimeForAccounts2021-09-012022-08-3112823795frs-bus:SmallCompaniesRegimeForAccounts2021-09-012022-08-3112823795frs-bus:LargeCompaniesRegimeForDirectorsReport2021-09-012022-08-3112823795frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport2021-09-012022-08-3112823795frs-bus:SmallCompaniesRegimeForDirectorsReport2021-09-012022-08-3112823795frs-bus:OrdinaryShareClass12021-09-012022-08-3112823795frs-bus:OrdinaryShareClass12021-08-3112823795frs-bus:OrdinaryShareClass12022-08-3112823795frs-bus:OrdinaryShareClass22021-09-012022-08-3112823795frs-bus:OrdinaryShareClass22021-08-3112823795frs-bus:OrdinaryShareClass22022-08-3112823795frs-bus:OrdinaryShareClass32021-09-012022-08-3112823795frs-bus:OrdinaryShareClass32021-08-3112823795frs-bus:OrdinaryShareClass32022-08-3112823795frs-bus:OrdinaryShareClass42021-09-012022-08-3112823795frs-bus:OrdinaryShareClass42021-08-3112823795frs-bus:OrdinaryShareClass42022-08-3112823795frs-bus:OrdinaryShareClass52021-09-012022-08-3112823795frs-bus:OrdinaryShareClass52021-08-3112823795frs-bus:OrdinaryShareClass52022-08-3112823795frs-bus:PreferenceShareClass12021-09-012022-08-3112823795frs-bus:PreferenceShareClass12021-08-3112823795frs-bus:PreferenceShareClass12022-08-3112823795frs-bus:PreferenceShareClass22021-09-012022-08-3112823795frs-bus:PreferenceShareClass22021-08-3112823795frs-bus:PreferenceShareClass22022-08-3112823795frs-bus:PreferenceShareClass32021-09-012022-08-3112823795frs-bus:PreferenceShareClass32021-08-3112823795frs-bus:PreferenceShareClass32022-08-3112823795frs-bus:PreferenceShareClass42021-09-012022-08-3112823795frs-bus:PreferenceShareClass42021-08-3112823795frs-bus:PreferenceShareClass42022-08-3112823795frs-bus:PreferenceShareClass52021-09-012022-08-3112823795frs-bus:PreferenceShareClass52021-08-3112823795frs-bus:PreferenceShareClass52022-08-311282379512021-09-012022-08-311282379512022-08-311282379512021-09-012022-08-3112823795frs-core:LeasedAssets2021-09-012022-08-3112823795frs-core:OwnedAssets2021-09-012022-08-3112823795frs-core:CurrencyRisk2021-09-012022-08-3112823795frs-core:MarketRisk2021-09-012022-08-3112823795frs-core:InterestRateRisk2021-09-012022-08-3112823795frs-core:DeferredTaxation2021-09-012022-08-3112823795frs-core:DeferredTaxation2021-08-3112823795frs-core:DeferredTaxation2022-08-3112823795frs-core:OtherProvisionsContingentLiabilities2021-09-012022-08-3112823795frs-core:OtherProvisionsContingentLiabilities2021-08-3112823795frs-core:OtherProvisionsContingentLiabilities2022-08-3112823795frs-core:ProvisionsDeferredTax2022-08-3112823795frs-core:OtherDeferredTax2022-08-3112823795frs-core:AcceleratedTaxDepreciationDeferredTax2022-08-3112823795frs-core:TaxLossesCarry-forwardsDeferredTax2022-08-3112823795frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax2022-08-3112823795frs-core:FurtherSpecificReserve1ComponentTotalEquity2021-09-012022-08-3112823795frs-core:FurtherSpecificReserve1ComponentTotalEquity2021-08-3112823795frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2021-09-012022-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2021-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities2022-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2021-09-012022-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2021-08-3112823795frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities2022-08-3112823795frs-core:RevaluationPropertyPlantEquipmentDeferredTax2022-08-3112823795frs-core:RevaluationInvestmentPropertyDeferredTax2022-08-3112823795frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax2022-08-3112823795frs-core:OtherPost-employmentBenefitsDeferredTax2022-08-3112823795frs-core:Share-basedPaymentsDeferredTax2022-08-3112823795frs-core:TaxCreditsDeferredTax2022-08-3112823795frs-core:CostValuation2021-08-3112823795frs-core:AdditionsToInvestments2022-08-3112823795frs-core:DisposalsRepaymentsInvestments2022-08-3112823795frs-core:RevaluationsIncreaseDecreaseInInvestments2022-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments2022-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2022-08-3112823795frs-core:OtherIncreaseDecreaseInInvestments2022-08-3112823795frs-core:CostValuation2022-08-3112823795frs-core:ProvisionsForImpairmentInvestments2021-08-3112823795frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3112823795frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3112823795frs-core:ImpairmentLossProvisionsForImpairmentInvestments2022-08-3112823795frs-core:ImpairmentReversalProvisionsForImpairmentInvestments2022-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2022-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3112823795frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3112823795frs-core:ProvisionsForImpairmentInvestments2022-08-3112823795frs-core:ListedExchangeTraded2022-08-3112823795frs-core:ListedExchangeTraded2021-08-3112823795frs-core:CostValuationfrs-core:ListedExchangeTraded2021-08-3112823795frs-core:AdditionsToInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:DisposalsRepaymentsInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:CostValuationfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2021-08-3112823795frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-08-3112823795frs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:UnlistedNon-exchangeTraded2021-08-3112823795frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2021-08-3112823795frs-core:AdditionsToInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:DisposalsRepaymentsInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2021-08-3112823795frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-08-3112823795dpl-frs:CostSales2021-09-012022-08-3112823795dpl-frs:CostSales2021-08-3112823795dpl-frs:CostSales2022-08-3112823795dpl-frs:DistributionCosts2021-09-012022-08-3112823795dpl-frs:AdministrativeExpenses2021-09-012022-08-3112823795frs-bus:Director12021-09-012022-08-3112823795frs-bus:Director12021-08-3112823795frs-bus:Director12022-08-3112823795frs-bus:Director22021-09-012022-08-3112823795frs-bus:Director22021-08-3112823795frs-bus:Director22022-08-3112823795frs-bus:Director32021-09-012022-08-3112823795frs-bus:Director32021-08-3112823795frs-bus:Director32022-08-311282379512021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments12022-08-3112823795frs-core:Non-currentFinancialInstruments12022-08-311282379522021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments22022-08-3112823795frs-core:Non-currentFinancialInstruments22022-08-311282379532021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments32022-08-3112823795frs-core:Non-currentFinancialInstruments32022-08-311282379542021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments42022-08-3112823795frs-core:Non-currentFinancialInstruments42022-08-311282379552021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments52022-08-3112823795frs-core:Non-currentFinancialInstruments52022-08-311282379562021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments62022-08-3112823795frs-core:Non-currentFinancialInstruments62022-08-311282379572021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments72022-08-3112823795frs-core:Non-currentFinancialInstruments72022-08-311282379582021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments82022-08-3112823795frs-core:Non-currentFinancialInstruments82022-08-311282379592021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments92022-08-3112823795frs-core:Non-currentFinancialInstruments92022-08-3112823795102021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments102022-08-3112823795frs-core:Non-currentFinancialInstruments102022-08-3112823795112021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments112022-08-3112823795frs-core:Non-currentFinancialInstruments112022-08-3112823795122021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments122022-08-3112823795frs-core:Non-currentFinancialInstruments122022-08-3112823795132021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments132022-08-3112823795frs-core:Non-currentFinancialInstruments132022-08-3112823795142021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments142022-08-3112823795frs-core:Non-currentFinancialInstruments142022-08-3112823795152021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments152022-08-3112823795frs-core:Non-currentFinancialInstruments152022-08-3112823795162021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments162022-08-3112823795frs-core:Non-currentFinancialInstruments162022-08-3112823795172021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments172022-08-3112823795frs-core:Non-currentFinancialInstruments172022-08-3112823795182021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments182022-08-3112823795frs-core:Non-currentFinancialInstruments182022-08-3112823795192021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments192022-08-3112823795frs-core:Non-currentFinancialInstruments192022-08-3112823795202021-09-012022-08-3112823795frs-core:CurrentFinancialInstruments202022-08-3112823795frs-core:Non-currentFinancialInstruments202022-08-3112823795dpl-frs:Item12021-09-012022-08-3112823795dpl-frs:Item12021-08-3112823795dpl-frs:Item12022-08-3112823795dpl-frs:CostSalesdpl-frs:Item12021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item12021-08-3112823795dpl-frs:CostSalesdpl-frs:Item12022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item12021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item12021-09-012022-08-3112823795dpl-frs:Item22021-09-012022-08-3112823795dpl-frs:Item22021-08-3112823795dpl-frs:Item22022-08-3112823795dpl-frs:CostSalesdpl-frs:Item22021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item22021-08-3112823795dpl-frs:CostSalesdpl-frs:Item22022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item22021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item22021-09-012022-08-3112823795dpl-frs:Item32021-09-012022-08-3112823795dpl-frs:Item32021-08-3112823795dpl-frs:Item32022-08-3112823795dpl-frs:CostSalesdpl-frs:Item32021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item32021-08-3112823795dpl-frs:CostSalesdpl-frs:Item32022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item32021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item32021-09-012022-08-3112823795dpl-frs:Item42021-09-012022-08-3112823795dpl-frs:Item42021-08-3112823795dpl-frs:Item42022-08-3112823795dpl-frs:CostSalesdpl-frs:Item42021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item42021-08-3112823795dpl-frs:CostSalesdpl-frs:Item42022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item42021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item42021-09-012022-08-3112823795dpl-frs:Item52021-09-012022-08-3112823795dpl-frs:Item52021-08-3112823795dpl-frs:Item52022-08-3112823795dpl-frs:CostSalesdpl-frs:Item52021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item52021-08-3112823795dpl-frs:CostSalesdpl-frs:Item52022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item52021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item52021-09-012022-08-3112823795dpl-frs:Item62021-09-012022-08-3112823795dpl-frs:Item62021-08-3112823795dpl-frs:Item62022-08-3112823795dpl-frs:CostSalesdpl-frs:Item62021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item62021-08-3112823795dpl-frs:CostSalesdpl-frs:Item62022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item62021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item62021-09-012022-08-3112823795dpl-frs:Item72021-09-012022-08-3112823795dpl-frs:Item72021-08-3112823795dpl-frs:Item72022-08-3112823795dpl-frs:CostSalesdpl-frs:Item72021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item72021-08-3112823795dpl-frs:CostSalesdpl-frs:Item72022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item72021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item72021-09-012022-08-3112823795dpl-frs:Item82021-09-012022-08-3112823795dpl-frs:Item82021-08-3112823795dpl-frs:Item82022-08-3112823795dpl-frs:CostSalesdpl-frs:Item82021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item82021-08-3112823795dpl-frs:CostSalesdpl-frs:Item82022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item82021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item82021-09-012022-08-3112823795dpl-frs:Item92021-09-012022-08-3112823795dpl-frs:Item92021-08-3112823795dpl-frs:Item92022-08-3112823795dpl-frs:CostSalesdpl-frs:Item92021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item92021-08-3112823795dpl-frs:CostSalesdpl-frs:Item92022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item92021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item92021-09-012022-08-3112823795dpl-frs:Item102021-09-012022-08-3112823795dpl-frs:Item102021-08-3112823795dpl-frs:Item102022-08-3112823795dpl-frs:CostSalesdpl-frs:Item102021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item102021-08-3112823795dpl-frs:CostSalesdpl-frs:Item102022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item102021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item102021-09-012022-08-3112823795dpl-frs:Item112021-09-012022-08-3112823795dpl-frs:Item112021-08-3112823795dpl-frs:Item112022-08-3112823795dpl-frs:CostSalesdpl-frs:Item112021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item112021-08-3112823795dpl-frs:CostSalesdpl-frs:Item112022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item112021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item112021-09-012022-08-3112823795dpl-frs:Item122021-09-012022-08-3112823795dpl-frs:Item122021-08-3112823795dpl-frs:Item122022-08-3112823795dpl-frs:CostSalesdpl-frs:Item122021-09-012022-08-3112823795dpl-frs:CostSalesdpl-frs:Item122021-08-3112823795dpl-frs:CostSalesdpl-frs:Item122022-08-3112823795dpl-frs:DistributionCostsdpl-frs:Item122021-09-012022-08-3112823795dpl-frs:AdministrativeExpensesdpl-frs:Item122021-09-012022-08-311282379512021-09-012022-08-3112823795frs-countries:EnglandWales2021-09-012022-08-31
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Neal Craven
Director
09/01/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Beech Road Flats Management Company Limited
Notes to the Financial Statements
For The Year Ended 31 August 2023
Notes to the Financial Statements
1.General Information
Beech Road Flats Management Company Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 12823795. The registered office is 33 Northgate, Tickhill, Doncaster, DN11 9HZ.
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.
3.Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
--
4.Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.