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 05942510 Mr Paul Kelly Mrs Emma Kelly Mr Paul Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05942510 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 05942510 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 05942510 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 05942510 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 05942510 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 05942510 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 05942510 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 05942510 2022-09-30 05942510 2023-09-30 05942510 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 2023-09-30 05942510 frs-core:AfterOneYear 2022-10-01 2023-09-30 05942510 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 05942510 frs-core:BetweenOneFiveYears 2023-09-30 05942510 frs-core:ComputerEquipment 2023-09-30 05942510 frs-core:ComputerEquipment 2022-10-01 2023-09-30 05942510 frs-core:ComputerEquipment 2022-09-30 05942510 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 05942510 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 05942510 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 05942510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 05942510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 05942510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 05942510 frs-core:FurnitureFittings 2023-09-30 05942510 frs-core:FurnitureFittings 2022-10-01 2023-09-30 05942510 frs-core:FurnitureFittings 2022-09-30 05942510 frs-core:NetGoodwill 2023-09-30 05942510 frs-core:NetGoodwill 2022-10-01 2023-09-30 05942510 frs-core:NetGoodwill 2022-09-30 05942510 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 05942510 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 05942510 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 05942510 frs-core:LandBuildings 2023-09-30 05942510 frs-core:LandBuildings 2022-10-01 2023-09-30 05942510 frs-core:LandBuildings 2022-09-30 05942510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 05942510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 05942510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 05942510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 05942510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 05942510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 05942510 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 05942510 frs-core:MoreThanFiveYears 2023-09-30 05942510 frs-core:MotorVehicles 2023-09-30 05942510 frs-core:MotorVehicles 2022-10-01 2023-09-30 05942510 frs-core:MotorVehicles 2022-09-30 05942510 frs-core:OtherResidualIntangibleAssets 2023-09-30 05942510 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 05942510 frs-core:OtherResidualIntangibleAssets 2022-09-30 05942510 frs-core:PlantMachinery 2023-09-30 05942510 frs-core:PlantMachinery 2022-10-01 2023-09-30 05942510 frs-core:PlantMachinery 2022-09-30 05942510 frs-core:Secured 2023-09-30 05942510 frs-core:Unsecured 2023-09-30 05942510 frs-core:WithinOneYear 2022-10-01 2023-09-30 05942510 frs-core:WithinOneYear 2023-09-30 05942510 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 05942510 frs-core:CapitalRedemptionReserve 2022-09-30 05942510 frs-core:CapitalRedemptionReserve 2023-09-30 05942510 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 05942510 frs-core:OtherReservesSubtotal 2022-09-30 05942510 frs-core:OtherReservesSubtotal 2023-09-30 05942510 frs-core:RevaluationReserve 2022-10-01 2023-09-30 05942510 frs-core:RevaluationReserve 2022-09-30 05942510 frs-core:RevaluationReserve 2023-09-30 05942510 frs-core:SharePremium 2022-10-01 2023-09-30 05942510 frs-core:SharePremium 2022-09-30 05942510 frs-core:SharePremium 2023-09-30 05942510 frs-core:ShareCapital 2022-10-01 2023-09-30 05942510 frs-core:ShareCapital 2022-09-30 05942510 frs-core:ShareCapital 2023-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 05942510 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 05942510 frs-countries:Europe 2022-10-01 2023-09-30 05942510 frs-countries:NorthAmerica 2022-10-01 2023-09-30 05942510 frs-countries:SouthAmerica 2022-10-01 2023-09-30 05942510 frs-countries:Asia 2022-10-01 2023-09-30 05942510 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 05942510 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 05942510 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 05942510 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 05942510 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 05942510 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 05942510 frs-bus:FullAccounts 2022-10-01 2023-09-30 05942510 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 05942510 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 05942510 frs-bus:FRS102 2022-10-01 2023-09-30 05942510 frs-bus:MediumEntities 2022-10-01 2023-09-30 05942510 frs-bus:SmallEntities 2022-10-01 2023-09-30 05942510 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 05942510 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 05942510 frs-bus:Audited 2022-10-01 2023-09-30 05942510 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 05942510 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 05942510 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05942510 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05942510 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05942510 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05942510 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 05942510 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 05942510 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 05942510 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 05942510 frs-bus:OrdinaryShareClass1 2022-09-30 05942510 frs-bus:OrdinaryShareClass1 2023-09-30 05942510 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 05942510 frs-bus:OrdinaryShareClass2 2022-09-30 05942510 frs-bus:OrdinaryShareClass2 2023-09-30 05942510 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 05942510 frs-bus:OrdinaryShareClass3 2022-09-30 05942510 frs-bus:OrdinaryShareClass3 2023-09-30 05942510 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 05942510 frs-bus:OrdinaryShareClass4 2022-09-30 05942510 frs-bus:OrdinaryShareClass4 2023-09-30 05942510 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 05942510 frs-bus:OrdinaryShareClass5 2022-09-30 05942510 frs-bus:OrdinaryShareClass5 2023-09-30 05942510 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 05942510 frs-bus:PreferenceShareClass1 2022-09-30 05942510 frs-bus:PreferenceShareClass1 2023-09-30 05942510 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 05942510 frs-bus:PreferenceShareClass2 2022-09-30 05942510 frs-bus:PreferenceShareClass2 2023-09-30 05942510 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 05942510 frs-bus:PreferenceShareClass3 2022-09-30 05942510 frs-bus:PreferenceShareClass3 2023-09-30 05942510 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 05942510 frs-bus:PreferenceShareClass4 2022-09-30 05942510 frs-bus:PreferenceShareClass4 2023-09-30 05942510 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 05942510 frs-bus:PreferenceShareClass5 2022-09-30 05942510 frs-bus:PreferenceShareClass5 2023-09-30 05942510 1 2022-10-01 2023-09-30 05942510 1 2023-09-30 05942510 1 2022-10-01 2023-09-30 05942510 frs-core:LeasedAssets 2022-10-01 2023-09-30 05942510 frs-core:OwnedAssets 2022-10-01 2023-09-30 05942510 frs-core:CurrencyRisk 2022-10-01 2023-09-30 05942510 frs-core:MarketRisk 2022-10-01 2023-09-30 05942510 frs-core:InterestRateRisk 2022-10-01 2023-09-30 05942510 frs-core:DeferredTaxation 2022-10-01 2023-09-30 05942510 frs-core:DeferredTaxation 2022-09-30 05942510 frs-core:DeferredTaxation 2023-09-30 05942510 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 05942510 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 05942510 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 05942510 frs-core:ProvisionsDeferredTax 2023-09-30 05942510 frs-core:OtherDeferredTax 2023-09-30 05942510 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 05942510 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 05942510 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 05942510 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 05942510 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 05942510 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 05942510 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 05942510 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 05942510 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 05942510 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 05942510 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 05942510 frs-core:TaxCreditsDeferredTax 2023-09-30 05942510 frs-core:CostValuation 2022-09-30 05942510 frs-core:AdditionsToInvestments 2023-09-30 05942510 frs-core:DisposalsRepaymentsInvestments 2023-09-30 05942510 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 05942510 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 05942510 frs-core:CostValuation 2023-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 05942510 frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 05942510 frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 05942510 dpl-frs:CostSales 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales 2022-09-30 05942510 dpl-frs:CostSales 2023-09-30 05942510 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 05942510 frs-bus:Director1 2022-10-01 2023-09-30 05942510 frs-bus:Director1 2022-09-30 05942510 frs-bus:Director1 2023-09-30 05942510 frs-bus:Director2 2022-10-01 2023-09-30 05942510 frs-bus:Director2 2022-09-30 05942510 frs-bus:Director2 2023-09-30 05942510 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 05942510 1 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 1 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 1 2023-09-30 05942510 2 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 2 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 2 2023-09-30 05942510 3 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 3 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 3 2023-09-30 05942510 4 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 4 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 4 2023-09-30 05942510 5 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 5 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 5 2023-09-30 05942510 6 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 6 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 6 2023-09-30 05942510 7 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 7 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 7 2023-09-30 05942510 8 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 8 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 8 2023-09-30 05942510 9 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 9 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 9 2023-09-30 05942510 10 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 10 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 10 2023-09-30 05942510 11 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 11 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 11 2023-09-30 05942510 12 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 12 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 12 2023-09-30 05942510 13 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 13 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 13 2023-09-30 05942510 14 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 14 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 14 2023-09-30 05942510 15 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 15 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 15 2023-09-30 05942510 16 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 16 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 16 2023-09-30 05942510 17 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 17 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 17 2023-09-30 05942510 18 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 18 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 18 2023-09-30 05942510 19 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 19 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 19 2023-09-30 05942510 20 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments 20 2023-09-30 05942510 frs-core:Non-currentFinancialInstruments 20 2023-09-30 05942510 dpl-frs:Item1 2022-10-01 2023-09-30 05942510 dpl-frs:Item1 2022-09-30 05942510 dpl-frs:Item1 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 05942510 dpl-frs:Item2 2022-10-01 2023-09-30 05942510 dpl-frs:Item2 2022-09-30 05942510 dpl-frs:Item2 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 05942510 dpl-frs:Item3 2022-10-01 2023-09-30 05942510 dpl-frs:Item3 2022-09-30 05942510 dpl-frs:Item3 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 05942510 dpl-frs:Item4 2022-10-01 2023-09-30 05942510 dpl-frs:Item4 2022-09-30 05942510 dpl-frs:Item4 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 05942510 dpl-frs:Item5 2022-10-01 2023-09-30 05942510 dpl-frs:Item5 2022-09-30 05942510 dpl-frs:Item5 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 05942510 dpl-frs:Item6 2022-10-01 2023-09-30 05942510 dpl-frs:Item6 2022-09-30 05942510 dpl-frs:Item6 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 05942510 dpl-frs:Item7 2022-10-01 2023-09-30 05942510 dpl-frs:Item7 2022-09-30 05942510 dpl-frs:Item7 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 05942510 dpl-frs:Item8 2022-10-01 2023-09-30 05942510 dpl-frs:Item8 2022-09-30 05942510 dpl-frs:Item8 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 05942510 dpl-frs:Item9 2022-10-01 2023-09-30 05942510 dpl-frs:Item9 2022-09-30 05942510 dpl-frs:Item9 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 05942510 dpl-frs:Item10 2022-10-01 2023-09-30 05942510 dpl-frs:Item10 2022-09-30 05942510 dpl-frs:Item10 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 05942510 dpl-frs:Item11 2022-10-01 2023-09-30 05942510 dpl-frs:Item11 2022-09-30 05942510 dpl-frs:Item11 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 05942510 dpl-frs:Item12 2022-10-01 2023-09-30 05942510 dpl-frs:Item12 2022-09-30 05942510 dpl-frs:Item12 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 05942510 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 05942510 1 2022-10-01 2023-09-30 05942510 frs-countries:EnglandWales 2022-10-01 2023-09-30 05942510 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 05942510 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 05942510 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 05942510 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 05942510 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 05942510 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 05942510 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 05942510 2021-09-30 05942510 2022-09-30 05942510 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 2022-09-30 05942510 frs-core:AfterOneYear 2021-10-01 2022-09-30 05942510 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 05942510 frs-core:BetweenOneFiveYears 2022-09-30 05942510 frs-core:ComputerEquipment 2022-09-30 05942510 frs-core:ComputerEquipment 2021-10-01 2022-09-30 05942510 frs-core:ComputerEquipment 2021-09-30 05942510 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 05942510 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 05942510 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 05942510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 05942510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 05942510 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 05942510 frs-core:FurnitureFittings 2022-09-30 05942510 frs-core:FurnitureFittings 2021-10-01 2022-09-30 05942510 frs-core:FurnitureFittings 2021-09-30 05942510 frs-core:NetGoodwill 2022-09-30 05942510 frs-core:NetGoodwill 2021-10-01 2022-09-30 05942510 frs-core:NetGoodwill 2021-09-30 05942510 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 05942510 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 05942510 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 05942510 frs-core:LandBuildings 2022-09-30 05942510 frs-core:LandBuildings 2021-10-01 2022-09-30 05942510 frs-core:LandBuildings 2021-09-30 05942510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 05942510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 05942510 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 05942510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 05942510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 05942510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 05942510 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 05942510 frs-core:MoreThanFiveYears 2022-09-30 05942510 frs-core:MotorVehicles 2022-09-30 05942510 frs-core:MotorVehicles 2021-10-01 2022-09-30 05942510 frs-core:MotorVehicles 2021-09-30 05942510 frs-core:OtherResidualIntangibleAssets 2022-09-30 05942510 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 05942510 frs-core:OtherResidualIntangibleAssets 2021-09-30 05942510 frs-core:PlantMachinery 2022-09-30 05942510 frs-core:PlantMachinery 2021-10-01 2022-09-30 05942510 frs-core:PlantMachinery 2021-09-30 05942510 frs-core:Secured 2022-09-30 05942510 frs-core:Unsecured 2022-09-30 05942510 frs-core:WithinOneYear 2021-10-01 2022-09-30 05942510 frs-core:WithinOneYear 2022-09-30 05942510 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 05942510 frs-core:CapitalRedemptionReserve 2021-09-30 05942510 frs-core:CapitalRedemptionReserve 2022-09-30 05942510 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 05942510 frs-core:OtherReservesSubtotal 2021-09-30 05942510 frs-core:OtherReservesSubtotal 2022-09-30 05942510 frs-core:RevaluationReserve 2021-10-01 2022-09-30 05942510 frs-core:RevaluationReserve 2021-09-30 05942510 frs-core:RevaluationReserve 2022-09-30 05942510 frs-core:SharePremium 2021-10-01 2022-09-30 05942510 frs-core:SharePremium 2021-09-30 05942510 frs-core:SharePremium 2022-09-30 05942510 frs-core:ShareCapital 2021-10-01 2022-09-30 05942510 frs-core:ShareCapital 2021-09-30 05942510 frs-core:ShareCapital 2022-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 05942510 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 05942510 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 05942510 frs-countries:Europe 2021-10-01 2022-09-30 05942510 frs-countries:NorthAmerica 2021-10-01 2022-09-30 05942510 frs-countries:SouthAmerica 2021-10-01 2022-09-30 05942510 frs-countries:Asia 2021-10-01 2022-09-30 05942510 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 05942510 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 05942510 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 05942510 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 05942510 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 05942510 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 05942510 frs-bus:FullAccounts 2021-10-01 2022-09-30 05942510 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 05942510 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 05942510 frs-bus:FRS102 2021-10-01 2022-09-30 05942510 frs-bus:MediumEntities 2021-10-01 2022-09-30 05942510 frs-bus:SmallEntities 2021-10-01 2022-09-30 05942510 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 05942510 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 05942510 frs-bus:Audited 2021-10-01 2022-09-30 05942510 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 05942510 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 05942510 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05942510 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05942510 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05942510 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 05942510 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05942510 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05942510 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 05942510 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 05942510 frs-bus:OrdinaryShareClass1 2021-09-30 05942510 frs-bus:OrdinaryShareClass1 2022-09-30 05942510 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 05942510 frs-bus:OrdinaryShareClass2 2021-09-30 05942510 frs-bus:OrdinaryShareClass2 2022-09-30 05942510 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 05942510 frs-bus:OrdinaryShareClass3 2021-09-30 05942510 frs-bus:OrdinaryShareClass3 2022-09-30 05942510 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 05942510 frs-bus:OrdinaryShareClass4 2021-09-30 05942510 frs-bus:OrdinaryShareClass4 2022-09-30 05942510 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 05942510 frs-bus:OrdinaryShareClass5 2021-09-30 05942510 frs-bus:OrdinaryShareClass5 2022-09-30 05942510 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 05942510 frs-bus:PreferenceShareClass1 2021-09-30 05942510 frs-bus:PreferenceShareClass1 2022-09-30 05942510 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 05942510 frs-bus:PreferenceShareClass2 2021-09-30 05942510 frs-bus:PreferenceShareClass2 2022-09-30 05942510 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 05942510 frs-bus:PreferenceShareClass3 2021-09-30 05942510 frs-bus:PreferenceShareClass3 2022-09-30 05942510 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 05942510 frs-bus:PreferenceShareClass4 2021-09-30 05942510 frs-bus:PreferenceShareClass4 2022-09-30 05942510 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 05942510 frs-bus:PreferenceShareClass5 2021-09-30 05942510 frs-bus:PreferenceShareClass5 2022-09-30 05942510 1 2021-10-01 2022-09-30 05942510 1 2022-09-30 05942510 1 2021-10-01 2022-09-30 05942510 frs-core:LeasedAssets 2021-10-01 2022-09-30 05942510 frs-core:OwnedAssets 2021-10-01 2022-09-30 05942510 frs-core:CurrencyRisk 2021-10-01 2022-09-30 05942510 frs-core:MarketRisk 2021-10-01 2022-09-30 05942510 frs-core:InterestRateRisk 2021-10-01 2022-09-30 05942510 frs-core:DeferredTaxation 2021-10-01 2022-09-30 05942510 frs-core:DeferredTaxation 2021-09-30 05942510 frs-core:DeferredTaxation 2022-09-30 05942510 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 05942510 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 05942510 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 05942510 frs-core:ProvisionsDeferredTax 2022-09-30 05942510 frs-core:OtherDeferredTax 2022-09-30 05942510 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 05942510 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 05942510 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 05942510 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 05942510 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 05942510 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 05942510 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 05942510 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 05942510 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 05942510 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 05942510 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 05942510 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 05942510 frs-core:TaxCreditsDeferredTax 2022-09-30 05942510 frs-core:CostValuation 2021-09-30 05942510 frs-core:AdditionsToInvestments 2022-09-30 05942510 frs-core:DisposalsRepaymentsInvestments 2022-09-30 05942510 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 05942510 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 05942510 frs-core:CostValuation 2022-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 05942510 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 05942510 frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:ListedExchangeTraded 2021-09-30 05942510 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 05942510 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 05942510 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 05942510 frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:UnlistedNon-exchangeTraded 2021-09-30 05942510 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 05942510 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 05942510 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 05942510 dpl-frs:CostSales 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales 2021-09-30 05942510 dpl-frs:CostSales 2022-09-30 05942510 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 05942510 frs-bus:Director1 2021-10-01 2022-09-30 05942510 frs-bus:Director1 2021-09-30 05942510 frs-bus:Director1 2022-09-30 05942510 frs-bus:Director2 2021-10-01 2022-09-30 05942510 frs-bus:Director2 2021-09-30 05942510 frs-bus:Director2 2022-09-30 05942510 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 05942510 1 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 1 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 1 2022-09-30 05942510 2 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 2 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 2 2022-09-30 05942510 3 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 3 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 3 2022-09-30 05942510 4 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 4 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 4 2022-09-30 05942510 5 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 5 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 5 2022-09-30 05942510 6 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 6 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 6 2022-09-30 05942510 7 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 7 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 7 2022-09-30 05942510 8 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 8 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 8 2022-09-30 05942510 9 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 9 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 9 2022-09-30 05942510 10 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 10 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 10 2022-09-30 05942510 11 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 11 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 11 2022-09-30 05942510 12 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 12 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 12 2022-09-30 05942510 13 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 13 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 13 2022-09-30 05942510 14 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 14 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 14 2022-09-30 05942510 15 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 15 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 15 2022-09-30 05942510 16 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 16 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 16 2022-09-30 05942510 17 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 17 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 17 2022-09-30 05942510 18 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 18 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 18 2022-09-30 05942510 19 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 19 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 19 2022-09-30 05942510 20 2021-10-01 2022-09-30 05942510 frs-core:CurrentFinancialInstruments 20 2022-09-30 05942510 frs-core:Non-currentFinancialInstruments 20 2022-09-30 05942510 dpl-frs:Item1 2021-10-01 2022-09-30 05942510 dpl-frs:Item1 2021-09-30 05942510 dpl-frs:Item1 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 05942510 dpl-frs:Item2 2021-10-01 2022-09-30 05942510 dpl-frs:Item2 2021-09-30 05942510 dpl-frs:Item2 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 05942510 dpl-frs:Item3 2021-10-01 2022-09-30 05942510 dpl-frs:Item3 2021-09-30 05942510 dpl-frs:Item3 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 05942510 dpl-frs:Item4 2021-10-01 2022-09-30 05942510 dpl-frs:Item4 2021-09-30 05942510 dpl-frs:Item4 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 05942510 dpl-frs:Item5 2021-10-01 2022-09-30 05942510 dpl-frs:Item5 2021-09-30 05942510 dpl-frs:Item5 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 05942510 dpl-frs:Item6 2021-10-01 2022-09-30 05942510 dpl-frs:Item6 2021-09-30 05942510 dpl-frs:Item6 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 05942510 dpl-frs:Item7 2021-10-01 2022-09-30 05942510 dpl-frs:Item7 2021-09-30 05942510 dpl-frs:Item7 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 05942510 dpl-frs:Item8 2021-10-01 2022-09-30 05942510 dpl-frs:Item8 2021-09-30 05942510 dpl-frs:Item8 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 05942510 dpl-frs:Item9 2021-10-01 2022-09-30 05942510 dpl-frs:Item9 2021-09-30 05942510 dpl-frs:Item9 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 05942510 dpl-frs:Item10 2021-10-01 2022-09-30 05942510 dpl-frs:Item10 2021-09-30 05942510 dpl-frs:Item10 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 05942510 dpl-frs:Item11 2021-10-01 2022-09-30 05942510 dpl-frs:Item11 2021-09-30 05942510 dpl-frs:Item11 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 05942510 dpl-frs:Item12 2021-10-01 2022-09-30 05942510 dpl-frs:Item12 2021-09-30 05942510 dpl-frs:Item12 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 05942510 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 05942510 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 05942510 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 05942510 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 05942510 1 2021-10-01 2022-09-30 05942510 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 05942510
PK Mortgage Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05942510
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,053 18,407
19,053 18,407
CURRENT ASSETS
Debtors 5 990 990
Cash at bank and in hand 121,530 93,744
122,520 94,734
Creditors: Amounts Falling Due Within One Year 6 (41,507 ) (28,721 )
NET CURRENT ASSETS (LIABILITIES) 81,013 66,013
TOTAL ASSETS LESS CURRENT LIABILITIES 100,066 84,420
Creditors: Amounts Falling Due After More Than One Year 7 (18,333 ) (28,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,620 ) (3,497 )
NET ASSETS 78,113 52,590
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 78,013 52,490
SHAREHOLDERS' FUNDS 78,113 52,590
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Kelly
Director
08/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PK Mortgage Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05942510 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold 0% WDV
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 8,000 8,186 13,239 8,004 37,429
Additions - - - 2,598 2,598
As at 30 September 2023 8,000 8,186 13,239 10,602 40,027
Depreciation
As at 1 October 2022 - 8,061 7,150 3,811 19,022
Provided during the period - 19 914 1,019 1,952
As at 30 September 2023 - 8,080 8,064 4,830 20,974
Net Book Value
As at 30 September 2023 8,000 106 5,175 5,772 19,053
As at 1 October 2022 8,000 125 6,089 4,193 18,407
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 990 990
990 990
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,590 337
Bank loans and overdrafts 10,000 10,000
Corporation tax 26,978 17,352
Other taxes and social security 2,502 784
Directors' loan accounts 437 248
41,507 28,721
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 18,333 28,333
18,333 28,333
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in Other Creditors is an amount owed to the compan director Mr Paul Kelly totalling £437 (2022 - £248), no interest is to be charged. 
The policy used for government grants is the accrual model.
Page 5