Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 09786386 Mr Dennis Yentumi Dennis Yentumi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09786386 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 09786386 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 09786386 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 09786386 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 09786386 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 09786386 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 09786386 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 09786386 2022-09-30 09786386 2023-09-30 09786386 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 2023-09-30 09786386 frs-core:AfterOneYear 2022-10-01 2023-09-30 09786386 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 09786386 frs-core:BetweenOneFiveYears 2023-09-30 09786386 frs-core:ComputerEquipment 2023-09-30 09786386 frs-core:ComputerEquipment 2022-10-01 2023-09-30 09786386 frs-core:ComputerEquipment 2022-09-30 09786386 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 09786386 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 09786386 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 09786386 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 09786386 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 09786386 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 09786386 frs-core:FurnitureFittings 2023-09-30 09786386 frs-core:FurnitureFittings 2022-10-01 2023-09-30 09786386 frs-core:FurnitureFittings 2022-09-30 09786386 frs-core:NetGoodwill 2023-09-30 09786386 frs-core:NetGoodwill 2022-10-01 2023-09-30 09786386 frs-core:NetGoodwill 2022-09-30 09786386 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 09786386 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 09786386 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 09786386 frs-core:LandBuildings 2023-09-30 09786386 frs-core:LandBuildings 2022-10-01 2023-09-30 09786386 frs-core:LandBuildings 2022-09-30 09786386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 09786386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 09786386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 09786386 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 09786386 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 09786386 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 09786386 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 09786386 frs-core:MoreThanFiveYears 2023-09-30 09786386 frs-core:MotorVehicles 2023-09-30 09786386 frs-core:MotorVehicles 2022-10-01 2023-09-30 09786386 frs-core:MotorVehicles 2022-09-30 09786386 frs-core:OtherResidualIntangibleAssets 2023-09-30 09786386 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 09786386 frs-core:OtherResidualIntangibleAssets 2022-09-30 09786386 frs-core:PlantMachinery 2023-09-30 09786386 frs-core:PlantMachinery 2022-10-01 2023-09-30 09786386 frs-core:PlantMachinery 2022-09-30 09786386 frs-core:Secured 2023-09-30 09786386 frs-core:Unsecured 2023-09-30 09786386 frs-core:WithinOneYear 2022-10-01 2023-09-30 09786386 frs-core:WithinOneYear 2023-09-30 09786386 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 09786386 frs-core:CapitalRedemptionReserve 2022-09-30 09786386 frs-core:CapitalRedemptionReserve 2023-09-30 09786386 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 09786386 frs-core:OtherReservesSubtotal 2022-09-30 09786386 frs-core:OtherReservesSubtotal 2023-09-30 09786386 frs-core:RevaluationReserve 2022-10-01 2023-09-30 09786386 frs-core:RevaluationReserve 2022-09-30 09786386 frs-core:RevaluationReserve 2023-09-30 09786386 frs-core:SharePremium 2022-10-01 2023-09-30 09786386 frs-core:SharePremium 2022-09-30 09786386 frs-core:SharePremium 2023-09-30 09786386 frs-core:ShareCapital 2022-10-01 2023-09-30 09786386 frs-core:ShareCapital 2022-09-30 09786386 frs-core:ShareCapital 2023-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 09786386 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 09786386 frs-countries:Europe 2022-10-01 2023-09-30 09786386 frs-countries:NorthAmerica 2022-10-01 2023-09-30 09786386 frs-countries:SouthAmerica 2022-10-01 2023-09-30 09786386 frs-countries:Asia 2022-10-01 2023-09-30 09786386 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 09786386 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 09786386 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 09786386 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 09786386 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 09786386 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 09786386 frs-bus:FullAccounts 2022-10-01 2023-09-30 09786386 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 09786386 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 09786386 frs-bus:FRS102 2022-10-01 2023-09-30 09786386 frs-bus:MediumEntities 2022-10-01 2023-09-30 09786386 frs-bus:SmallEntities 2022-10-01 2023-09-30 09786386 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 09786386 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 09786386 frs-bus:Audited 2022-10-01 2023-09-30 09786386 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 09786386 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 09786386 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 09786386 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 09786386 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 09786386 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 09786386 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 09786386 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 09786386 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 09786386 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 09786386 frs-bus:OrdinaryShareClass1 2022-09-30 09786386 frs-bus:OrdinaryShareClass1 2023-09-30 09786386 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 09786386 frs-bus:OrdinaryShareClass2 2022-09-30 09786386 frs-bus:OrdinaryShareClass2 2023-09-30 09786386 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 09786386 frs-bus:OrdinaryShareClass3 2022-09-30 09786386 frs-bus:OrdinaryShareClass3 2023-09-30 09786386 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 09786386 frs-bus:OrdinaryShareClass4 2022-09-30 09786386 frs-bus:OrdinaryShareClass4 2023-09-30 09786386 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 09786386 frs-bus:OrdinaryShareClass5 2022-09-30 09786386 frs-bus:OrdinaryShareClass5 2023-09-30 09786386 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 09786386 frs-bus:PreferenceShareClass1 2022-09-30 09786386 frs-bus:PreferenceShareClass1 2023-09-30 09786386 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 09786386 frs-bus:PreferenceShareClass2 2022-09-30 09786386 frs-bus:PreferenceShareClass2 2023-09-30 09786386 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 09786386 frs-bus:PreferenceShareClass3 2022-09-30 09786386 frs-bus:PreferenceShareClass3 2023-09-30 09786386 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 09786386 frs-bus:PreferenceShareClass4 2022-09-30 09786386 frs-bus:PreferenceShareClass4 2023-09-30 09786386 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 09786386 frs-bus:PreferenceShareClass5 2022-09-30 09786386 frs-bus:PreferenceShareClass5 2023-09-30 09786386 1 2022-10-01 2023-09-30 09786386 1 2023-09-30 09786386 1 2022-10-01 2023-09-30 09786386 frs-core:LeasedAssets 2022-10-01 2023-09-30 09786386 frs-core:OwnedAssets 2022-10-01 2023-09-30 09786386 frs-core:CurrencyRisk 2022-10-01 2023-09-30 09786386 frs-core:MarketRisk 2022-10-01 2023-09-30 09786386 frs-core:InterestRateRisk 2022-10-01 2023-09-30 09786386 frs-core:DeferredTaxation 2022-10-01 2023-09-30 09786386 frs-core:DeferredTaxation 2022-09-30 09786386 frs-core:DeferredTaxation 2023-09-30 09786386 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 09786386 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 09786386 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 09786386 frs-core:ProvisionsDeferredTax 2023-09-30 09786386 frs-core:OtherDeferredTax 2023-09-30 09786386 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 09786386 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 09786386 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 09786386 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 09786386 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 09786386 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 09786386 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 09786386 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 09786386 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 09786386 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 09786386 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 09786386 frs-core:TaxCreditsDeferredTax 2023-09-30 09786386 frs-core:CostValuation 2022-09-30 09786386 frs-core:AdditionsToInvestments 2023-09-30 09786386 frs-core:DisposalsRepaymentsInvestments 2023-09-30 09786386 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 09786386 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 09786386 frs-core:CostValuation 2023-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 09786386 frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09786386 frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 09786386 dpl-frs:CostSales 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales 2022-09-30 09786386 dpl-frs:CostSales 2023-09-30 09786386 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 09786386 frs-bus:Director1 2022-10-01 2023-09-30 09786386 frs-bus:Director1 2022-09-30 09786386 frs-bus:Director1 2023-09-30 09786386 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 09786386 1 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 1 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 1 2023-09-30 09786386 2 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 2 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 2 2023-09-30 09786386 3 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 3 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 3 2023-09-30 09786386 4 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 4 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 4 2023-09-30 09786386 5 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 5 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 5 2023-09-30 09786386 6 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 6 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 6 2023-09-30 09786386 7 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 7 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 7 2023-09-30 09786386 8 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 8 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 8 2023-09-30 09786386 9 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 9 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 9 2023-09-30 09786386 10 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 10 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 10 2023-09-30 09786386 11 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 11 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 11 2023-09-30 09786386 12 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 12 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 12 2023-09-30 09786386 13 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 13 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 13 2023-09-30 09786386 14 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 14 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 14 2023-09-30 09786386 15 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 15 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 15 2023-09-30 09786386 16 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 16 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 16 2023-09-30 09786386 17 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 17 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 17 2023-09-30 09786386 18 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 18 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 18 2023-09-30 09786386 19 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 19 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 19 2023-09-30 09786386 20 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments 20 2023-09-30 09786386 frs-core:Non-currentFinancialInstruments 20 2023-09-30 09786386 dpl-frs:Item1 2022-10-01 2023-09-30 09786386 dpl-frs:Item1 2022-09-30 09786386 dpl-frs:Item1 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 09786386 dpl-frs:Item2 2022-10-01 2023-09-30 09786386 dpl-frs:Item2 2022-09-30 09786386 dpl-frs:Item2 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 09786386 dpl-frs:Item3 2022-10-01 2023-09-30 09786386 dpl-frs:Item3 2022-09-30 09786386 dpl-frs:Item3 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 09786386 dpl-frs:Item4 2022-10-01 2023-09-30 09786386 dpl-frs:Item4 2022-09-30 09786386 dpl-frs:Item4 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 09786386 dpl-frs:Item5 2022-10-01 2023-09-30 09786386 dpl-frs:Item5 2022-09-30 09786386 dpl-frs:Item5 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 09786386 dpl-frs:Item6 2022-10-01 2023-09-30 09786386 dpl-frs:Item6 2022-09-30 09786386 dpl-frs:Item6 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 09786386 dpl-frs:Item7 2022-10-01 2023-09-30 09786386 dpl-frs:Item7 2022-09-30 09786386 dpl-frs:Item7 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 09786386 dpl-frs:Item8 2022-10-01 2023-09-30 09786386 dpl-frs:Item8 2022-09-30 09786386 dpl-frs:Item8 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 09786386 dpl-frs:Item9 2022-10-01 2023-09-30 09786386 dpl-frs:Item9 2022-09-30 09786386 dpl-frs:Item9 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 09786386 dpl-frs:Item10 2022-10-01 2023-09-30 09786386 dpl-frs:Item10 2022-09-30 09786386 dpl-frs:Item10 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 09786386 dpl-frs:Item11 2022-10-01 2023-09-30 09786386 dpl-frs:Item11 2022-09-30 09786386 dpl-frs:Item11 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 09786386 dpl-frs:Item12 2022-10-01 2023-09-30 09786386 dpl-frs:Item12 2022-09-30 09786386 dpl-frs:Item12 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 09786386 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 09786386 1 2022-10-01 2023-09-30 09786386 frs-countries:EnglandWales 2022-10-01 2023-09-30 09786386 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 09786386 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 09786386 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 09786386 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 09786386 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 09786386 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 09786386 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 09786386 2021-09-30 09786386 2022-09-30 09786386 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 2022-09-30 09786386 frs-core:AfterOneYear 2021-10-01 2022-09-30 09786386 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 09786386 frs-core:BetweenOneFiveYears 2022-09-30 09786386 frs-core:ComputerEquipment 2022-09-30 09786386 frs-core:ComputerEquipment 2021-10-01 2022-09-30 09786386 frs-core:ComputerEquipment 2021-09-30 09786386 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 09786386 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 09786386 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 09786386 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 09786386 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 09786386 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 09786386 frs-core:FurnitureFittings 2022-09-30 09786386 frs-core:FurnitureFittings 2021-10-01 2022-09-30 09786386 frs-core:FurnitureFittings 2021-09-30 09786386 frs-core:NetGoodwill 2022-09-30 09786386 frs-core:NetGoodwill 2021-10-01 2022-09-30 09786386 frs-core:NetGoodwill 2021-09-30 09786386 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 09786386 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 09786386 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 09786386 frs-core:LandBuildings 2022-09-30 09786386 frs-core:LandBuildings 2021-10-01 2022-09-30 09786386 frs-core:LandBuildings 2021-09-30 09786386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 09786386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 09786386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 09786386 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 09786386 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 09786386 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 09786386 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 09786386 frs-core:MoreThanFiveYears 2022-09-30 09786386 frs-core:MotorVehicles 2022-09-30 09786386 frs-core:MotorVehicles 2021-10-01 2022-09-30 09786386 frs-core:MotorVehicles 2021-09-30 09786386 frs-core:OtherResidualIntangibleAssets 2022-09-30 09786386 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 09786386 frs-core:OtherResidualIntangibleAssets 2021-09-30 09786386 frs-core:PlantMachinery 2022-09-30 09786386 frs-core:PlantMachinery 2021-10-01 2022-09-30 09786386 frs-core:PlantMachinery 2021-09-30 09786386 frs-core:Secured 2022-09-30 09786386 frs-core:Unsecured 2022-09-30 09786386 frs-core:WithinOneYear 2021-10-01 2022-09-30 09786386 frs-core:WithinOneYear 2022-09-30 09786386 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 09786386 frs-core:CapitalRedemptionReserve 2021-09-30 09786386 frs-core:CapitalRedemptionReserve 2022-09-30 09786386 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 09786386 frs-core:OtherReservesSubtotal 2021-09-30 09786386 frs-core:OtherReservesSubtotal 2022-09-30 09786386 frs-core:RevaluationReserve 2021-10-01 2022-09-30 09786386 frs-core:RevaluationReserve 2021-09-30 09786386 frs-core:RevaluationReserve 2022-09-30 09786386 frs-core:SharePremium 2021-10-01 2022-09-30 09786386 frs-core:SharePremium 2021-09-30 09786386 frs-core:SharePremium 2022-09-30 09786386 frs-core:ShareCapital 2021-10-01 2022-09-30 09786386 frs-core:ShareCapital 2021-09-30 09786386 frs-core:ShareCapital 2022-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 09786386 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 09786386 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 09786386 frs-countries:Europe 2021-10-01 2022-09-30 09786386 frs-countries:NorthAmerica 2021-10-01 2022-09-30 09786386 frs-countries:SouthAmerica 2021-10-01 2022-09-30 09786386 frs-countries:Asia 2021-10-01 2022-09-30 09786386 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 09786386 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 09786386 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 09786386 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 09786386 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 09786386 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 09786386 frs-bus:FullAccounts 2021-10-01 2022-09-30 09786386 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 09786386 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 09786386 frs-bus:FRS102 2021-10-01 2022-09-30 09786386 frs-bus:MediumEntities 2021-10-01 2022-09-30 09786386 frs-bus:SmallEntities 2021-10-01 2022-09-30 09786386 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 09786386 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 09786386 frs-bus:Audited 2021-10-01 2022-09-30 09786386 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 09786386 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 09786386 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 09786386 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 09786386 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 09786386 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 09786386 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 09786386 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 09786386 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 09786386 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 09786386 frs-bus:OrdinaryShareClass1 2021-09-30 09786386 frs-bus:OrdinaryShareClass1 2022-09-30 09786386 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 09786386 frs-bus:OrdinaryShareClass2 2021-09-30 09786386 frs-bus:OrdinaryShareClass2 2022-09-30 09786386 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 09786386 frs-bus:OrdinaryShareClass3 2021-09-30 09786386 frs-bus:OrdinaryShareClass3 2022-09-30 09786386 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 09786386 frs-bus:OrdinaryShareClass4 2021-09-30 09786386 frs-bus:OrdinaryShareClass4 2022-09-30 09786386 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 09786386 frs-bus:OrdinaryShareClass5 2021-09-30 09786386 frs-bus:OrdinaryShareClass5 2022-09-30 09786386 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 09786386 frs-bus:PreferenceShareClass1 2021-09-30 09786386 frs-bus:PreferenceShareClass1 2022-09-30 09786386 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 09786386 frs-bus:PreferenceShareClass2 2021-09-30 09786386 frs-bus:PreferenceShareClass2 2022-09-30 09786386 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 09786386 frs-bus:PreferenceShareClass3 2021-09-30 09786386 frs-bus:PreferenceShareClass3 2022-09-30 09786386 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 09786386 frs-bus:PreferenceShareClass4 2021-09-30 09786386 frs-bus:PreferenceShareClass4 2022-09-30 09786386 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 09786386 frs-bus:PreferenceShareClass5 2021-09-30 09786386 frs-bus:PreferenceShareClass5 2022-09-30 09786386 1 2021-10-01 2022-09-30 09786386 1 2022-09-30 09786386 1 2021-10-01 2022-09-30 09786386 frs-core:LeasedAssets 2021-10-01 2022-09-30 09786386 frs-core:OwnedAssets 2021-10-01 2022-09-30 09786386 frs-core:CurrencyRisk 2021-10-01 2022-09-30 09786386 frs-core:MarketRisk 2021-10-01 2022-09-30 09786386 frs-core:InterestRateRisk 2021-10-01 2022-09-30 09786386 frs-core:DeferredTaxation 2021-10-01 2022-09-30 09786386 frs-core:DeferredTaxation 2021-09-30 09786386 frs-core:DeferredTaxation 2022-09-30 09786386 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 09786386 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 09786386 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 09786386 frs-core:ProvisionsDeferredTax 2022-09-30 09786386 frs-core:OtherDeferredTax 2022-09-30 09786386 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 09786386 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 09786386 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 09786386 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 09786386 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 09786386 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 09786386 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 09786386 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 09786386 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 09786386 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 09786386 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 09786386 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 09786386 frs-core:TaxCreditsDeferredTax 2022-09-30 09786386 frs-core:CostValuation 2021-09-30 09786386 frs-core:AdditionsToInvestments 2022-09-30 09786386 frs-core:DisposalsRepaymentsInvestments 2022-09-30 09786386 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 09786386 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 09786386 frs-core:CostValuation 2022-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 09786386 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 09786386 frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:ListedExchangeTraded 2021-09-30 09786386 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 09786386 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 09786386 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 09786386 frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:UnlistedNon-exchangeTraded 2021-09-30 09786386 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 09786386 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 09786386 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 09786386 dpl-frs:CostSales 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales 2021-09-30 09786386 dpl-frs:CostSales 2022-09-30 09786386 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 09786386 frs-bus:Director1 2021-10-01 2022-09-30 09786386 frs-bus:Director1 2021-09-30 09786386 frs-bus:Director1 2022-09-30 09786386 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 09786386 1 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 1 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 1 2022-09-30 09786386 2 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 2 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 2 2022-09-30 09786386 3 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 3 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 3 2022-09-30 09786386 4 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 4 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 4 2022-09-30 09786386 5 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 5 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 5 2022-09-30 09786386 6 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 6 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 6 2022-09-30 09786386 7 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 7 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 7 2022-09-30 09786386 8 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 8 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 8 2022-09-30 09786386 9 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 9 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 9 2022-09-30 09786386 10 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 10 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 10 2022-09-30 09786386 11 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 11 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 11 2022-09-30 09786386 12 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 12 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 12 2022-09-30 09786386 13 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 13 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 13 2022-09-30 09786386 14 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 14 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 14 2022-09-30 09786386 15 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 15 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 15 2022-09-30 09786386 16 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 16 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 16 2022-09-30 09786386 17 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 17 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 17 2022-09-30 09786386 18 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 18 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 18 2022-09-30 09786386 19 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 19 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 19 2022-09-30 09786386 20 2021-10-01 2022-09-30 09786386 frs-core:CurrentFinancialInstruments 20 2022-09-30 09786386 frs-core:Non-currentFinancialInstruments 20 2022-09-30 09786386 dpl-frs:Item1 2021-10-01 2022-09-30 09786386 dpl-frs:Item1 2021-09-30 09786386 dpl-frs:Item1 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 09786386 dpl-frs:Item2 2021-10-01 2022-09-30 09786386 dpl-frs:Item2 2021-09-30 09786386 dpl-frs:Item2 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 09786386 dpl-frs:Item3 2021-10-01 2022-09-30 09786386 dpl-frs:Item3 2021-09-30 09786386 dpl-frs:Item3 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 09786386 dpl-frs:Item4 2021-10-01 2022-09-30 09786386 dpl-frs:Item4 2021-09-30 09786386 dpl-frs:Item4 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 09786386 dpl-frs:Item5 2021-10-01 2022-09-30 09786386 dpl-frs:Item5 2021-09-30 09786386 dpl-frs:Item5 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 09786386 dpl-frs:Item6 2021-10-01 2022-09-30 09786386 dpl-frs:Item6 2021-09-30 09786386 dpl-frs:Item6 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 09786386 dpl-frs:Item7 2021-10-01 2022-09-30 09786386 dpl-frs:Item7 2021-09-30 09786386 dpl-frs:Item7 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 09786386 dpl-frs:Item8 2021-10-01 2022-09-30 09786386 dpl-frs:Item8 2021-09-30 09786386 dpl-frs:Item8 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 09786386 dpl-frs:Item9 2021-10-01 2022-09-30 09786386 dpl-frs:Item9 2021-09-30 09786386 dpl-frs:Item9 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 09786386 dpl-frs:Item10 2021-10-01 2022-09-30 09786386 dpl-frs:Item10 2021-09-30 09786386 dpl-frs:Item10 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 09786386 dpl-frs:Item11 2021-10-01 2022-09-30 09786386 dpl-frs:Item11 2021-09-30 09786386 dpl-frs:Item11 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 09786386 dpl-frs:Item12 2021-10-01 2022-09-30 09786386 dpl-frs:Item12 2021-09-30 09786386 dpl-frs:Item12 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 09786386 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 09786386 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 09786386 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 09786386 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 09786386 1 2021-10-01 2022-09-30 09786386 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 09786386
Stone & Steel Limited
Financial Statements
For The Year Ended 30 September 2023
YBSM Partners Ltd
FCCA
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 09786386
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1 1
1 1
Creditors: Amounts Falling Due Within One Year 5 (750 ) (500 )
NET CURRENT ASSETS (LIABILITIES) (749 ) (499 )
TOTAL ASSETS LESS CURRENT LIABILITIES (749 ) (499 )
NET LIABILITIES (749 ) (499 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (750 ) (500 )
SHAREHOLDERS' FUNDS (749) (499)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Dennis Yentumi
Director
08/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Stone & Steel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09786386 . The registered office is 6 Woodley Road, Orpington, BR6 9BN.
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. Debtors
2023 2022
£ £
Due within one year
Called up share capital not paid 1 1
1 1
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 250 500
Director's loan account 500 -
750 500
6. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
Page 2