Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 October 2023 31 October 2023 06342390 Mrs Karin Embleton Mr Oliver Embleton Mr Daniel Embleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06342390 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 06342390 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 06342390 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-10-31 06342390 frs-core:AllSubsidiaries 2022-09-01 2023-10-31 06342390 frs-core:KeyManagementPersonnel 2022-09-01 2023-10-31 06342390 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-10-31 06342390 frs-core:OtherRelatedParties 2022-09-01 2023-10-31 06342390 2022-08-31 06342390 2023-10-31 06342390 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 2022-09-01 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 2023-10-31 06342390 frs-core:AfterOneYear 2022-09-01 2023-10-31 06342390 frs-core:BetweenOneFiveYears 2022-09-01 2023-10-31 06342390 frs-core:BetweenOneFiveYears 2023-10-31 06342390 frs-core:ComputerEquipment 2023-10-31 06342390 frs-core:ComputerEquipment 2022-09-01 2023-10-31 06342390 frs-core:ComputerEquipment 2022-08-31 06342390 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 06342390 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-10-31 06342390 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 06342390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 06342390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-10-31 06342390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 06342390 frs-core:FurnitureFittings 2023-10-31 06342390 frs-core:FurnitureFittings 2022-09-01 2023-10-31 06342390 frs-core:FurnitureFittings 2022-08-31 06342390 frs-core:NetGoodwill 2023-10-31 06342390 frs-core:NetGoodwill 2022-09-01 2023-10-31 06342390 frs-core:NetGoodwill 2022-08-31 06342390 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 06342390 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-10-31 06342390 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 06342390 frs-core:LandBuildings 2023-10-31 06342390 frs-core:LandBuildings 2022-09-01 2023-10-31 06342390 frs-core:LandBuildings 2022-08-31 06342390 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 06342390 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-10-31 06342390 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 06342390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 06342390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-10-31 06342390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 06342390 frs-core:MoreThanFiveYears 2022-09-01 2023-10-31 06342390 frs-core:MoreThanFiveYears 2023-10-31 06342390 frs-core:MotorVehicles 2023-10-31 06342390 frs-core:MotorVehicles 2022-09-01 2023-10-31 06342390 frs-core:MotorVehicles 2022-08-31 06342390 frs-core:OtherResidualIntangibleAssets 2023-10-31 06342390 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-10-31 06342390 frs-core:OtherResidualIntangibleAssets 2022-08-31 06342390 frs-core:PlantMachinery 2023-10-31 06342390 frs-core:PlantMachinery 2022-09-01 2023-10-31 06342390 frs-core:PlantMachinery 2022-08-31 06342390 frs-core:Secured 2023-10-31 06342390 frs-core:Unsecured 2023-10-31 06342390 frs-core:WithinOneYear 2022-09-01 2023-10-31 06342390 frs-core:WithinOneYear 2023-10-31 06342390 frs-core:CapitalRedemptionReserve 2022-09-01 2023-10-31 06342390 frs-core:CapitalRedemptionReserve 2022-08-31 06342390 frs-core:CapitalRedemptionReserve 2023-10-31 06342390 frs-core:OtherReservesSubtotal 2022-09-01 2023-10-31 06342390 frs-core:OtherReservesSubtotal 2022-08-31 06342390 frs-core:OtherReservesSubtotal 2023-10-31 06342390 frs-core:RevaluationReserve 2022-09-01 2023-10-31 06342390 frs-core:RevaluationReserve 2022-08-31 06342390 frs-core:RevaluationReserve 2023-10-31 06342390 frs-core:SharePremium 2022-09-01 2023-10-31 06342390 frs-core:SharePremium 2022-08-31 06342390 frs-core:SharePremium 2023-10-31 06342390 frs-core:ShareCapital 2022-09-01 2023-10-31 06342390 frs-core:ShareCapital 2022-08-31 06342390 frs-core:ShareCapital 2023-10-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-10-31 06342390 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 06342390 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 06342390 frs-countries:UnitedKingdom 2022-09-01 2023-10-31 06342390 frs-countries:Europe 2022-09-01 2023-10-31 06342390 frs-countries:NorthAmerica 2022-09-01 2023-10-31 06342390 frs-countries:SouthAmerica 2022-09-01 2023-10-31 06342390 frs-countries:Asia 2022-09-01 2023-10-31 06342390 frs-countries:RestWorldOutsideUK 2022-09-01 2023-10-31 06342390 frs-bus:HighestPaidDirector 2022-09-01 2023-10-31 06342390 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-10-31 06342390 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-10-31 06342390 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-10-31 06342390 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-10-31 06342390 frs-bus:FullAccounts 2022-09-01 2023-10-31 06342390 frs-bus:FilletedAccounts 2022-09-01 2023-10-31 06342390 frs-bus:AbridgedAccounts 2022-09-01 2023-10-31 06342390 frs-bus:FRS102 2022-09-01 2023-10-31 06342390 frs-bus:MediumEntities 2022-09-01 2023-10-31 06342390 frs-bus:SmallEntities 2022-09-01 2023-10-31 06342390 frs-bus:EntityHasNeverTraded 2022-09-01 2023-10-31 06342390 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-10-31 06342390 frs-bus:Audited 2022-09-01 2023-10-31 06342390 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-10-31 06342390 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-10-31 06342390 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-10-31 06342390 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-10-31 06342390 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-10-31 06342390 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-10-31 06342390 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-10-31 06342390 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-10-31 06342390 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-10-31 06342390 frs-bus:OrdinaryShareClass1 2022-09-01 2023-10-31 06342390 frs-bus:OrdinaryShareClass1 2022-08-31 06342390 frs-bus:OrdinaryShareClass1 2023-10-31 06342390 frs-bus:OrdinaryShareClass2 2022-09-01 2023-10-31 06342390 frs-bus:OrdinaryShareClass2 2022-08-31 06342390 frs-bus:OrdinaryShareClass2 2023-10-31 06342390 frs-bus:OrdinaryShareClass3 2022-09-01 2023-10-31 06342390 frs-bus:OrdinaryShareClass3 2022-08-31 06342390 frs-bus:OrdinaryShareClass3 2023-10-31 06342390 frs-bus:OrdinaryShareClass4 2022-09-01 2023-10-31 06342390 frs-bus:OrdinaryShareClass4 2022-08-31 06342390 frs-bus:OrdinaryShareClass4 2023-10-31 06342390 frs-bus:OrdinaryShareClass5 2022-09-01 2023-10-31 06342390 frs-bus:OrdinaryShareClass5 2022-08-31 06342390 frs-bus:OrdinaryShareClass5 2023-10-31 06342390 frs-bus:PreferenceShareClass1 2022-09-01 2023-10-31 06342390 frs-bus:PreferenceShareClass1 2022-08-31 06342390 frs-bus:PreferenceShareClass1 2023-10-31 06342390 frs-bus:PreferenceShareClass2 2022-09-01 2023-10-31 06342390 frs-bus:PreferenceShareClass2 2022-08-31 06342390 frs-bus:PreferenceShareClass2 2023-10-31 06342390 frs-bus:PreferenceShareClass3 2022-09-01 2023-10-31 06342390 frs-bus:PreferenceShareClass3 2022-08-31 06342390 frs-bus:PreferenceShareClass3 2023-10-31 06342390 frs-bus:PreferenceShareClass4 2022-09-01 2023-10-31 06342390 frs-bus:PreferenceShareClass4 2022-08-31 06342390 frs-bus:PreferenceShareClass4 2023-10-31 06342390 frs-bus:PreferenceShareClass5 2022-09-01 2023-10-31 06342390 frs-bus:PreferenceShareClass5 2022-08-31 06342390 frs-bus:PreferenceShareClass5 2023-10-31 06342390 1 2022-09-01 2023-10-31 06342390 1 2023-10-31 06342390 1 2022-09-01 2023-10-31 06342390 frs-core:LeasedAssets 2022-09-01 2023-10-31 06342390 frs-core:OwnedAssets 2022-09-01 2023-10-31 06342390 frs-core:CurrencyRisk 2022-09-01 2023-10-31 06342390 frs-core:MarketRisk 2022-09-01 2023-10-31 06342390 frs-core:InterestRateRisk 2022-09-01 2023-10-31 06342390 frs-core:DeferredTaxation 2022-09-01 2023-10-31 06342390 frs-core:DeferredTaxation 2022-08-31 06342390 frs-core:DeferredTaxation 2023-10-31 06342390 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-10-31 06342390 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 06342390 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 06342390 frs-core:ProvisionsDeferredTax 2023-10-31 06342390 frs-core:OtherDeferredTax 2023-10-31 06342390 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 06342390 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 06342390 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 06342390 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-10-31 06342390 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 06342390 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-10-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-10-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 06342390 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 06342390 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 06342390 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 06342390 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 06342390 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 06342390 frs-core:TaxCreditsDeferredTax 2023-10-31 06342390 frs-core:CostValuation 2022-08-31 06342390 frs-core:AdditionsToInvestments 2023-10-31 06342390 frs-core:DisposalsRepaymentsInvestments 2023-10-31 06342390 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 06342390 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 06342390 frs-core:CostValuation 2023-10-31 06342390 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 06342390 frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06342390 frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06342390 dpl-frs:CostSales 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales 2022-08-31 06342390 dpl-frs:CostSales 2023-10-31 06342390 dpl-frs:DistributionCosts 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses 2022-09-01 2023-10-31 06342390 frs-bus:Director1 2022-09-01 2023-10-31 06342390 frs-bus:Director1 2022-08-31 06342390 frs-bus:Director1 2023-10-31 06342390 frs-bus:Director2 2022-09-01 2023-10-31 06342390 frs-bus:Director2 2022-08-31 06342390 frs-bus:Director2 2023-10-31 06342390 frs-bus:Director3 2022-09-01 2023-10-31 06342390 frs-bus:Director3 2022-08-31 06342390 frs-bus:Director3 2023-10-31 06342390 1 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 1 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 1 2023-10-31 06342390 2 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 2 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 2 2023-10-31 06342390 3 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 3 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 3 2023-10-31 06342390 4 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 4 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 4 2023-10-31 06342390 5 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 5 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 5 2023-10-31 06342390 6 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 6 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 6 2023-10-31 06342390 7 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 7 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 7 2023-10-31 06342390 8 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 8 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 8 2023-10-31 06342390 9 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 9 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 9 2023-10-31 06342390 10 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 10 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 10 2023-10-31 06342390 11 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 11 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 11 2023-10-31 06342390 12 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 12 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 12 2023-10-31 06342390 13 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 13 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 13 2023-10-31 06342390 14 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 14 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 14 2023-10-31 06342390 15 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 15 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 15 2023-10-31 06342390 16 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 16 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 16 2023-10-31 06342390 17 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 17 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 17 2023-10-31 06342390 18 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 18 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 18 2023-10-31 06342390 19 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 19 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 19 2023-10-31 06342390 20 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments 20 2023-10-31 06342390 frs-core:Non-currentFinancialInstruments 20 2023-10-31 06342390 dpl-frs:Item1 2022-09-01 2023-10-31 06342390 dpl-frs:Item1 2022-08-31 06342390 dpl-frs:Item1 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-10-31 06342390 dpl-frs:Item2 2022-09-01 2023-10-31 06342390 dpl-frs:Item2 2022-08-31 06342390 dpl-frs:Item2 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-10-31 06342390 dpl-frs:Item3 2022-09-01 2023-10-31 06342390 dpl-frs:Item3 2022-08-31 06342390 dpl-frs:Item3 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-10-31 06342390 dpl-frs:Item4 2022-09-01 2023-10-31 06342390 dpl-frs:Item4 2022-08-31 06342390 dpl-frs:Item4 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-10-31 06342390 dpl-frs:Item5 2022-09-01 2023-10-31 06342390 dpl-frs:Item5 2022-08-31 06342390 dpl-frs:Item5 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-10-31 06342390 dpl-frs:Item6 2022-09-01 2023-10-31 06342390 dpl-frs:Item6 2022-08-31 06342390 dpl-frs:Item6 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-10-31 06342390 dpl-frs:Item7 2022-09-01 2023-10-31 06342390 dpl-frs:Item7 2022-08-31 06342390 dpl-frs:Item7 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-10-31 06342390 dpl-frs:Item8 2022-09-01 2023-10-31 06342390 dpl-frs:Item8 2022-08-31 06342390 dpl-frs:Item8 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-10-31 06342390 dpl-frs:Item9 2022-09-01 2023-10-31 06342390 dpl-frs:Item9 2022-08-31 06342390 dpl-frs:Item9 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-10-31 06342390 dpl-frs:Item10 2022-09-01 2023-10-31 06342390 dpl-frs:Item10 2022-08-31 06342390 dpl-frs:Item10 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-10-31 06342390 dpl-frs:Item11 2022-09-01 2023-10-31 06342390 dpl-frs:Item11 2022-08-31 06342390 dpl-frs:Item11 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-10-31 06342390 dpl-frs:Item12 2022-09-01 2023-10-31 06342390 dpl-frs:Item12 2022-08-31 06342390 dpl-frs:Item12 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-10-31 06342390 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-10-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-10-31 06342390 1 2022-09-01 2023-10-31 06342390 frs-countries:EnglandWales 2022-09-01 2023-10-31 06342390 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 06342390 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 06342390 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 06342390 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 06342390 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 06342390 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 06342390 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 06342390 2021-08-31 06342390 2022-08-31 06342390 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 2022-08-31 06342390 frs-core:AfterOneYear 2021-09-01 2022-08-31 06342390 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 06342390 frs-core:BetweenOneFiveYears 2022-08-31 06342390 frs-core:ComputerEquipment 2022-08-31 06342390 frs-core:ComputerEquipment 2021-09-01 2022-08-31 06342390 frs-core:ComputerEquipment 2021-08-31 06342390 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 06342390 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 06342390 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 06342390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 06342390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 06342390 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 06342390 frs-core:FurnitureFittings 2022-08-31 06342390 frs-core:FurnitureFittings 2021-09-01 2022-08-31 06342390 frs-core:FurnitureFittings 2021-08-31 06342390 frs-core:NetGoodwill 2022-08-31 06342390 frs-core:NetGoodwill 2021-09-01 2022-08-31 06342390 frs-core:NetGoodwill 2021-08-31 06342390 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 06342390 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 06342390 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 06342390 frs-core:LandBuildings 2022-08-31 06342390 frs-core:LandBuildings 2021-09-01 2022-08-31 06342390 frs-core:LandBuildings 2021-08-31 06342390 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 06342390 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 06342390 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 06342390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 06342390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 06342390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 06342390 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 06342390 frs-core:MoreThanFiveYears 2022-08-31 06342390 frs-core:MotorVehicles 2022-08-31 06342390 frs-core:MotorVehicles 2021-09-01 2022-08-31 06342390 frs-core:MotorVehicles 2021-08-31 06342390 frs-core:OtherResidualIntangibleAssets 2022-08-31 06342390 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 06342390 frs-core:OtherResidualIntangibleAssets 2021-08-31 06342390 frs-core:PlantMachinery 2022-08-31 06342390 frs-core:PlantMachinery 2021-09-01 2022-08-31 06342390 frs-core:PlantMachinery 2021-08-31 06342390 frs-core:Secured 2022-08-31 06342390 frs-core:Unsecured 2022-08-31 06342390 frs-core:WithinOneYear 2021-09-01 2022-08-31 06342390 frs-core:WithinOneYear 2022-08-31 06342390 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 06342390 frs-core:CapitalRedemptionReserve 2021-08-31 06342390 frs-core:CapitalRedemptionReserve 2022-08-31 06342390 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 06342390 frs-core:OtherReservesSubtotal 2021-08-31 06342390 frs-core:OtherReservesSubtotal 2022-08-31 06342390 frs-core:RevaluationReserve 2021-09-01 2022-08-31 06342390 frs-core:RevaluationReserve 2021-08-31 06342390 frs-core:RevaluationReserve 2022-08-31 06342390 frs-core:SharePremium 2021-09-01 2022-08-31 06342390 frs-core:SharePremium 2021-08-31 06342390 frs-core:SharePremium 2022-08-31 06342390 frs-core:ShareCapital 2021-09-01 2022-08-31 06342390 frs-core:ShareCapital 2021-08-31 06342390 frs-core:ShareCapital 2022-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 06342390 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 06342390 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 06342390 frs-countries:Europe 2021-09-01 2022-08-31 06342390 frs-countries:NorthAmerica 2021-09-01 2022-08-31 06342390 frs-countries:SouthAmerica 2021-09-01 2022-08-31 06342390 frs-countries:Asia 2021-09-01 2022-08-31 06342390 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 06342390 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 06342390 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 06342390 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 06342390 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 06342390 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 06342390 frs-bus:FullAccounts 2021-09-01 2022-08-31 06342390 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 06342390 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 06342390 frs-bus:FRS102 2021-09-01 2022-08-31 06342390 frs-bus:MediumEntities 2021-09-01 2022-08-31 06342390 frs-bus:SmallEntities 2021-09-01 2022-08-31 06342390 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 06342390 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 06342390 frs-bus:Audited 2021-09-01 2022-08-31 06342390 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 06342390 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 06342390 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 06342390 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 06342390 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 06342390 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 06342390 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 06342390 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 06342390 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 06342390 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 06342390 frs-bus:OrdinaryShareClass1 2021-08-31 06342390 frs-bus:OrdinaryShareClass1 2022-08-31 06342390 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 06342390 frs-bus:OrdinaryShareClass2 2021-08-31 06342390 frs-bus:OrdinaryShareClass2 2022-08-31 06342390 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 06342390 frs-bus:OrdinaryShareClass3 2021-08-31 06342390 frs-bus:OrdinaryShareClass3 2022-08-31 06342390 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 06342390 frs-bus:OrdinaryShareClass4 2021-08-31 06342390 frs-bus:OrdinaryShareClass4 2022-08-31 06342390 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 06342390 frs-bus:OrdinaryShareClass5 2021-08-31 06342390 frs-bus:OrdinaryShareClass5 2022-08-31 06342390 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 06342390 frs-bus:PreferenceShareClass1 2021-08-31 06342390 frs-bus:PreferenceShareClass1 2022-08-31 06342390 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 06342390 frs-bus:PreferenceShareClass2 2021-08-31 06342390 frs-bus:PreferenceShareClass2 2022-08-31 06342390 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 06342390 frs-bus:PreferenceShareClass3 2021-08-31 06342390 frs-bus:PreferenceShareClass3 2022-08-31 06342390 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 06342390 frs-bus:PreferenceShareClass4 2021-08-31 06342390 frs-bus:PreferenceShareClass4 2022-08-31 06342390 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 06342390 frs-bus:PreferenceShareClass5 2021-08-31 06342390 frs-bus:PreferenceShareClass5 2022-08-31 06342390 1 2021-09-01 2022-08-31 06342390 1 2022-08-31 06342390 1 2021-09-01 2022-08-31 06342390 frs-core:LeasedAssets 2021-09-01 2022-08-31 06342390 frs-core:OwnedAssets 2021-09-01 2022-08-31 06342390 frs-core:CurrencyRisk 2021-09-01 2022-08-31 06342390 frs-core:MarketRisk 2021-09-01 2022-08-31 06342390 frs-core:InterestRateRisk 2021-09-01 2022-08-31 06342390 frs-core:DeferredTaxation 2021-09-01 2022-08-31 06342390 frs-core:DeferredTaxation 2021-08-31 06342390 frs-core:DeferredTaxation 2022-08-31 06342390 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 06342390 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 06342390 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 06342390 frs-core:ProvisionsDeferredTax 2022-08-31 06342390 frs-core:OtherDeferredTax 2022-08-31 06342390 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 06342390 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 06342390 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 06342390 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 06342390 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 06342390 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 06342390 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 06342390 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 06342390 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 06342390 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 06342390 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 06342390 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 06342390 frs-core:TaxCreditsDeferredTax 2022-08-31 06342390 frs-core:CostValuation 2021-08-31 06342390 frs-core:AdditionsToInvestments 2022-08-31 06342390 frs-core:DisposalsRepaymentsInvestments 2022-08-31 06342390 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 06342390 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 06342390 frs-core:CostValuation 2022-08-31 06342390 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 06342390 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 06342390 frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:ListedExchangeTraded 2021-08-31 06342390 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 06342390 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 06342390 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06342390 frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:UnlistedNon-exchangeTraded 2021-08-31 06342390 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 06342390 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 06342390 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06342390 dpl-frs:CostSales 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales 2021-08-31 06342390 dpl-frs:CostSales 2022-08-31 06342390 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 06342390 frs-bus:Director1 2021-09-01 2022-08-31 06342390 frs-bus:Director1 2021-08-31 06342390 frs-bus:Director1 2022-08-31 06342390 frs-bus:Director2 2021-09-01 2022-08-31 06342390 frs-bus:Director2 2021-08-31 06342390 frs-bus:Director2 2022-08-31 06342390 frs-bus:Director3 2021-09-01 2022-08-31 06342390 frs-bus:Director3 2021-08-31 06342390 frs-bus:Director3 2022-08-31 06342390 1 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 1 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 1 2022-08-31 06342390 2 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 2 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 2 2022-08-31 06342390 3 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 3 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 3 2022-08-31 06342390 4 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 4 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 4 2022-08-31 06342390 5 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 5 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 5 2022-08-31 06342390 6 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 6 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 6 2022-08-31 06342390 7 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 7 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 7 2022-08-31 06342390 8 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 8 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 8 2022-08-31 06342390 9 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 9 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 9 2022-08-31 06342390 10 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 10 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 10 2022-08-31 06342390 11 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 11 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 11 2022-08-31 06342390 12 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 12 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 12 2022-08-31 06342390 13 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 13 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 13 2022-08-31 06342390 14 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 14 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 14 2022-08-31 06342390 15 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 15 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 15 2022-08-31 06342390 16 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 16 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 16 2022-08-31 06342390 17 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 17 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 17 2022-08-31 06342390 18 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 18 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 18 2022-08-31 06342390 19 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 19 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 19 2022-08-31 06342390 20 2021-09-01 2022-08-31 06342390 frs-core:CurrentFinancialInstruments 20 2022-08-31 06342390 frs-core:Non-currentFinancialInstruments 20 2022-08-31 06342390 dpl-frs:Item1 2021-09-01 2022-08-31 06342390 dpl-frs:Item1 2021-08-31 06342390 dpl-frs:Item1 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 06342390 dpl-frs:Item2 2021-09-01 2022-08-31 06342390 dpl-frs:Item2 2021-08-31 06342390 dpl-frs:Item2 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 06342390 dpl-frs:Item3 2021-09-01 2022-08-31 06342390 dpl-frs:Item3 2021-08-31 06342390 dpl-frs:Item3 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 06342390 dpl-frs:Item4 2021-09-01 2022-08-31 06342390 dpl-frs:Item4 2021-08-31 06342390 dpl-frs:Item4 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 06342390 dpl-frs:Item5 2021-09-01 2022-08-31 06342390 dpl-frs:Item5 2021-08-31 06342390 dpl-frs:Item5 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 06342390 dpl-frs:Item6 2021-09-01 2022-08-31 06342390 dpl-frs:Item6 2021-08-31 06342390 dpl-frs:Item6 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 06342390 dpl-frs:Item7 2021-09-01 2022-08-31 06342390 dpl-frs:Item7 2021-08-31 06342390 dpl-frs:Item7 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 06342390 dpl-frs:Item8 2021-09-01 2022-08-31 06342390 dpl-frs:Item8 2021-08-31 06342390 dpl-frs:Item8 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 06342390 dpl-frs:Item9 2021-09-01 2022-08-31 06342390 dpl-frs:Item9 2021-08-31 06342390 dpl-frs:Item9 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 06342390 dpl-frs:Item10 2021-09-01 2022-08-31 06342390 dpl-frs:Item10 2021-08-31 06342390 dpl-frs:Item10 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 06342390 dpl-frs:Item11 2021-09-01 2022-08-31 06342390 dpl-frs:Item11 2021-08-31 06342390 dpl-frs:Item11 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 06342390 dpl-frs:Item12 2021-09-01 2022-08-31 06342390 dpl-frs:Item12 2021-08-31 06342390 dpl-frs:Item12 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 06342390 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 06342390 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 06342390 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 06342390 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 06342390 1 2021-09-01 2022-08-31 06342390 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 06342390
Fairstowe Property Ltd
Unaudited Financial Statements
For the Period 1 September 2022 to 31 October 2023
Tyler Redmore Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06342390
31 October 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 700,000
- 700,000
CURRENT ASSETS
Debtors 5 - 435
Cash at bank and in hand 270,623 76,945
270,623 77,380
Creditors: Amounts Falling Due Within One Year 6 (59,155 ) (564,190 )
NET CURRENT ASSETS (LIABILITIES) 211,468 (486,810 )
TOTAL ASSETS LESS CURRENT LIABILITIES 211,468 213,190
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 - (6,572 )
NET ASSETS 211,468 206,618
CAPITAL AND RESERVES
Called up share capital 8 910 910
Profit and Loss Account 210,558 205,708
SHAREHOLDERS' FUNDS 211,468 206,618
Page 1
Page 2
For the period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Oliver Embleton
Director
05/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fairstowe Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06342390 . The registered office is Tyler Redmore, 157 Redland Road, Bristol, Avon, BS6 6YE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rents receivable.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance basis
Computer Equipment 20% reducing balance basis
2.4. Investment Properties
All investment properties are carried at fair value as estimated annually by the director. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred tax is provided against these movements where a potential tax charge may arise.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Investment Properties Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 700,000 7,660 4,654 712,314
Disposals (700,000 ) (7,660 ) (4,654 ) (712,314 )
Depreciation
As at 1 September 2022 - 7,660 4,654 12,314
Disposals - (7,660 ) (4,654 ) (12,314 )
As at 31 October 2023 - - - -
Net Book Value
As at 31 October 2023 - - - -
As at 1 September 2022 700,000 - - 700,000
5. Debtors
31 October 2023 31 August 2022
£ £
Due within one year
Prepayments and accrued income - 435
- 435
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 August 2022
£ £
Trade creditors - 85
Corporation tax 4,579 -
Other creditors - 2,030
Accruals and deferred income 3,108 2,108
Directors' loan accounts 51,468 559,967
59,155 564,190
7. Deferred Taxation
The provision for deferred tax is made up as follows:
31 October 2023 31 August 2022
£ £
Other timing differences - 6,572
8. Share Capital
31 October 2023 31 August 2022
£ £
Allotted, Called up and fully paid 910 910
9. Related Party Transactions
The director's loan in note 5 has been provided by Mr D T Embleton,the spouse of the director. This loan is interest free and repayable on demand.
Page 4