Acorah Software Products - Accounts Production 14.3.260 false true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12467530 Mrs Nicola Mackenzie Mrs Nicola Mackenzie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12467530 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12467530 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 12467530 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 12467530 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 12467530 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 12467530 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 12467530 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 12467530 2022-08-31 12467530 2023-08-31 12467530 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 2023-08-31 12467530 frs-core:AfterOneYear 2022-09-01 2023-08-31 12467530 frs-core:BetweenOneFiveYears 2022-09-01 2023-08-31 12467530 frs-core:BetweenOneFiveYears 2023-08-31 12467530 frs-core:ComputerEquipment 2023-08-31 12467530 frs-core:ComputerEquipment 2022-09-01 2023-08-31 12467530 frs-core:ComputerEquipment 2022-08-31 12467530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-08-31 12467530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-01 2023-08-31 12467530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12467530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 12467530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-01 2023-08-31 12467530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12467530 frs-core:FurnitureFittings 2023-08-31 12467530 frs-core:FurnitureFittings 2022-09-01 2023-08-31 12467530 frs-core:FurnitureFittings 2022-08-31 12467530 frs-core:NetGoodwill 2023-08-31 12467530 frs-core:NetGoodwill 2022-09-01 2023-08-31 12467530 frs-core:NetGoodwill 2022-08-31 12467530 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-31 12467530 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-01 2023-08-31 12467530 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12467530 frs-core:LandBuildings 2023-08-31 12467530 frs-core:LandBuildings 2022-09-01 2023-08-31 12467530 frs-core:LandBuildings 2022-08-31 12467530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 12467530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 12467530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12467530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 12467530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 12467530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12467530 frs-core:MoreThanFiveYears 2022-09-01 2023-08-31 12467530 frs-core:MoreThanFiveYears 2023-08-31 12467530 frs-core:MotorVehicles 2023-08-31 12467530 frs-core:MotorVehicles 2022-09-01 2023-08-31 12467530 frs-core:MotorVehicles 2022-08-31 12467530 frs-core:OtherResidualIntangibleAssets 2023-08-31 12467530 frs-core:OtherResidualIntangibleAssets 2022-09-01 2023-08-31 12467530 frs-core:OtherResidualIntangibleAssets 2022-08-31 12467530 frs-core:PlantMachinery 2023-08-31 12467530 frs-core:PlantMachinery 2022-09-01 2023-08-31 12467530 frs-core:PlantMachinery 2022-08-31 12467530 frs-core:Secured 2023-08-31 12467530 frs-core:Unsecured 2023-08-31 12467530 frs-core:WithinOneYear 2022-09-01 2023-08-31 12467530 frs-core:WithinOneYear 2023-08-31 12467530 frs-core:CapitalRedemptionReserve 2022-09-01 2023-08-31 12467530 frs-core:CapitalRedemptionReserve 2022-08-31 12467530 frs-core:CapitalRedemptionReserve 2023-08-31 12467530 frs-core:OtherReservesSubtotal 2022-09-01 2023-08-31 12467530 frs-core:OtherReservesSubtotal 2022-08-31 12467530 frs-core:OtherReservesSubtotal 2023-08-31 12467530 frs-core:RevaluationReserve 2022-09-01 2023-08-31 12467530 frs-core:RevaluationReserve 2022-08-31 12467530 frs-core:RevaluationReserve 2023-08-31 12467530 frs-core:SharePremium 2022-09-01 2023-08-31 12467530 frs-core:SharePremium 2022-08-31 12467530 frs-core:SharePremium 2023-08-31 12467530 frs-core:ShareCapital 2022-09-01 2023-08-31 12467530 frs-core:ShareCapital 2022-08-31 12467530 frs-core:ShareCapital 2023-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-08-31 12467530 frs-countries:UnitedKingdom 2022-09-01 2023-08-31 12467530 frs-countries:Europe 2022-09-01 2023-08-31 12467530 frs-countries:NorthAmerica 2022-09-01 2023-08-31 12467530 frs-countries:SouthAmerica 2022-09-01 2023-08-31 12467530 frs-countries:Asia 2022-09-01 2023-08-31 12467530 frs-countries:RestWorldOutsideUK 2022-09-01 2023-08-31 12467530 frs-bus:HighestPaidDirector 2022-09-01 2023-08-31 12467530 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12467530 frs-bus:CompanyLimitedByGuarantee 2022-09-01 2023-08-31 12467530 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 12467530 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 12467530 frs-bus:FullAccounts 2022-09-01 2023-08-31 12467530 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12467530 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 12467530 frs-bus:FRS102 2022-09-01 2023-08-31 12467530 frs-bus:MediumEntities 2022-09-01 2023-08-31 12467530 frs-bus:SmallEntities 2022-09-01 2023-08-31 12467530 frs-bus:EntityHasNeverTraded 2022-09-01 2023-08-31 12467530 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 12467530 frs-bus:Audited 2022-09-01 2023-08-31 12467530 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12467530 frs-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 12467530 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12467530 frs-bus:LargeCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12467530 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12467530 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12467530 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12467530 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12467530 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-09-01 2023-08-31 12467530 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 12467530 frs-bus:OrdinaryShareClass1 2022-08-31 12467530 frs-bus:OrdinaryShareClass1 2023-08-31 12467530 frs-bus:OrdinaryShareClass2 2022-09-01 2023-08-31 12467530 frs-bus:OrdinaryShareClass2 2022-08-31 12467530 frs-bus:OrdinaryShareClass2 2023-08-31 12467530 frs-bus:OrdinaryShareClass3 2022-09-01 2023-08-31 12467530 frs-bus:OrdinaryShareClass3 2022-08-31 12467530 frs-bus:OrdinaryShareClass3 2023-08-31 12467530 frs-bus:OrdinaryShareClass4 2022-09-01 2023-08-31 12467530 frs-bus:OrdinaryShareClass4 2022-08-31 12467530 frs-bus:OrdinaryShareClass4 2023-08-31 12467530 frs-bus:OrdinaryShareClass5 2022-09-01 2023-08-31 12467530 frs-bus:OrdinaryShareClass5 2022-08-31 12467530 frs-bus:OrdinaryShareClass5 2023-08-31 12467530 frs-bus:PreferenceShareClass1 2022-09-01 2023-08-31 12467530 frs-bus:PreferenceShareClass1 2022-08-31 12467530 frs-bus:PreferenceShareClass1 2023-08-31 12467530 frs-bus:PreferenceShareClass2 2022-09-01 2023-08-31 12467530 frs-bus:PreferenceShareClass2 2022-08-31 12467530 frs-bus:PreferenceShareClass2 2023-08-31 12467530 frs-bus:PreferenceShareClass3 2022-09-01 2023-08-31 12467530 frs-bus:PreferenceShareClass3 2022-08-31 12467530 frs-bus:PreferenceShareClass3 2023-08-31 12467530 frs-bus:PreferenceShareClass4 2022-09-01 2023-08-31 12467530 frs-bus:PreferenceShareClass4 2022-08-31 12467530 frs-bus:PreferenceShareClass4 2023-08-31 12467530 frs-bus:PreferenceShareClass5 2022-09-01 2023-08-31 12467530 frs-bus:PreferenceShareClass5 2022-08-31 12467530 frs-bus:PreferenceShareClass5 2023-08-31 12467530 1 2022-09-01 2023-08-31 12467530 1 2023-08-31 12467530 1 2022-09-01 2023-08-31 12467530 frs-core:LeasedAssets 2022-09-01 2023-08-31 12467530 frs-core:OwnedAssets 2022-09-01 2023-08-31 12467530 frs-core:CurrencyRisk 2022-09-01 2023-08-31 12467530 frs-core:MarketRisk 2022-09-01 2023-08-31 12467530 frs-core:InterestRateRisk 2022-09-01 2023-08-31 12467530 frs-core:DeferredTaxation 2022-09-01 2023-08-31 12467530 frs-core:DeferredTaxation 2022-08-31 12467530 frs-core:DeferredTaxation 2023-08-31 12467530 frs-core:OtherProvisionsContingentLiabilities 2022-09-01 2023-08-31 12467530 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12467530 frs-core:OtherProvisionsContingentLiabilities 2023-08-31 12467530 frs-core:ProvisionsDeferredTax 2023-08-31 12467530 frs-core:OtherDeferredTax 2023-08-31 12467530 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-08-31 12467530 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-08-31 12467530 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-08-31 12467530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-01 2023-08-31 12467530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12467530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-01 2023-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-08-31 12467530 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-08-31 12467530 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-08-31 12467530 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-08-31 12467530 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-08-31 12467530 frs-core:Share-basedPaymentsDeferredTax 2023-08-31 12467530 frs-core:TaxCreditsDeferredTax 2023-08-31 12467530 frs-core:CostValuation 2022-08-31 12467530 frs-core:AdditionsToInvestments 2023-08-31 12467530 frs-core:DisposalsRepaymentsInvestments 2023-08-31 12467530 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-08-31 12467530 frs-core:OtherIncreaseDecreaseInInvestments 2023-08-31 12467530 frs-core:CostValuation 2023-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 12467530 frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-08-31 12467530 frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 12467530 dpl-frs:CostSales 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales 2022-08-31 12467530 dpl-frs:CostSales 2023-08-31 12467530 dpl-frs:DistributionCosts 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses 2022-09-01 2023-08-31 12467530 frs-bus:Director1 2022-09-01 2023-08-31 12467530 frs-bus:Director1 2022-08-31 12467530 frs-bus:Director1 2023-08-31 12467530 1 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 1 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 1 2023-08-31 12467530 2 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 2 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 2 2023-08-31 12467530 3 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 3 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 3 2023-08-31 12467530 4 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 4 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 4 2023-08-31 12467530 5 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 5 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 5 2023-08-31 12467530 6 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 6 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 6 2023-08-31 12467530 7 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 7 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 7 2023-08-31 12467530 8 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 8 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 8 2023-08-31 12467530 9 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 9 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 9 2023-08-31 12467530 10 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 10 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 10 2023-08-31 12467530 11 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 11 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 11 2023-08-31 12467530 12 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 12 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 12 2023-08-31 12467530 13 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 13 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 13 2023-08-31 12467530 14 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 14 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 14 2023-08-31 12467530 15 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 15 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 15 2023-08-31 12467530 16 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 16 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 16 2023-08-31 12467530 17 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 17 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 17 2023-08-31 12467530 18 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 18 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 18 2023-08-31 12467530 19 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 19 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 19 2023-08-31 12467530 20 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments 20 2023-08-31 12467530 frs-core:Non-currentFinancialInstruments 20 2023-08-31 12467530 dpl-frs:Item1 2022-09-01 2023-08-31 12467530 dpl-frs:Item1 2022-08-31 12467530 dpl-frs:Item1 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item1 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item1 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item1 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-09-01 2023-08-31 12467530 dpl-frs:Item2 2022-09-01 2023-08-31 12467530 dpl-frs:Item2 2022-08-31 12467530 dpl-frs:Item2 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item2 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item2 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item2 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-09-01 2023-08-31 12467530 dpl-frs:Item3 2022-09-01 2023-08-31 12467530 dpl-frs:Item3 2022-08-31 12467530 dpl-frs:Item3 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item3 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item3 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item3 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-09-01 2023-08-31 12467530 dpl-frs:Item4 2022-09-01 2023-08-31 12467530 dpl-frs:Item4 2022-08-31 12467530 dpl-frs:Item4 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item4 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item4 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item4 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-09-01 2023-08-31 12467530 dpl-frs:Item5 2022-09-01 2023-08-31 12467530 dpl-frs:Item5 2022-08-31 12467530 dpl-frs:Item5 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 12467530 dpl-frs:Item6 2022-09-01 2023-08-31 12467530 dpl-frs:Item6 2022-08-31 12467530 dpl-frs:Item6 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 12467530 dpl-frs:Item7 2022-09-01 2023-08-31 12467530 dpl-frs:Item7 2022-08-31 12467530 dpl-frs:Item7 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 12467530 dpl-frs:Item8 2022-09-01 2023-08-31 12467530 dpl-frs:Item8 2022-08-31 12467530 dpl-frs:Item8 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 12467530 dpl-frs:Item9 2022-09-01 2023-08-31 12467530 dpl-frs:Item9 2022-08-31 12467530 dpl-frs:Item9 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 12467530 dpl-frs:Item10 2022-09-01 2023-08-31 12467530 dpl-frs:Item10 2022-08-31 12467530 dpl-frs:Item10 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 12467530 dpl-frs:Item11 2022-09-01 2023-08-31 12467530 dpl-frs:Item11 2022-08-31 12467530 dpl-frs:Item11 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 12467530 dpl-frs:Item12 2022-09-01 2023-08-31 12467530 dpl-frs:Item12 2022-08-31 12467530 dpl-frs:Item12 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 12467530 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 12467530 1 2022-09-01 2023-08-31 12467530 frs-countries:EnglandWales 2022-09-01 2023-08-31 12467530 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 12467530 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 12467530 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 12467530 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 12467530 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 12467530 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 12467530 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 12467530 2021-08-31 12467530 2022-08-31 12467530 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 2022-08-31 12467530 frs-core:AfterOneYear 2021-09-01 2022-08-31 12467530 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 12467530 frs-core:BetweenOneFiveYears 2022-08-31 12467530 frs-core:ComputerEquipment 2022-08-31 12467530 frs-core:ComputerEquipment 2021-09-01 2022-08-31 12467530 frs-core:ComputerEquipment 2021-08-31 12467530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 12467530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 12467530 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 12467530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 12467530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 12467530 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 12467530 frs-core:FurnitureFittings 2022-08-31 12467530 frs-core:FurnitureFittings 2021-09-01 2022-08-31 12467530 frs-core:FurnitureFittings 2021-08-31 12467530 frs-core:NetGoodwill 2022-08-31 12467530 frs-core:NetGoodwill 2021-09-01 2022-08-31 12467530 frs-core:NetGoodwill 2021-08-31 12467530 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 12467530 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 12467530 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 12467530 frs-core:LandBuildings 2022-08-31 12467530 frs-core:LandBuildings 2021-09-01 2022-08-31 12467530 frs-core:LandBuildings 2021-08-31 12467530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 12467530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 12467530 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 12467530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 12467530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 12467530 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 12467530 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 12467530 frs-core:MoreThanFiveYears 2022-08-31 12467530 frs-core:MotorVehicles 2022-08-31 12467530 frs-core:MotorVehicles 2021-09-01 2022-08-31 12467530 frs-core:MotorVehicles 2021-08-31 12467530 frs-core:OtherResidualIntangibleAssets 2022-08-31 12467530 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 12467530 frs-core:OtherResidualIntangibleAssets 2021-08-31 12467530 frs-core:PlantMachinery 2022-08-31 12467530 frs-core:PlantMachinery 2021-09-01 2022-08-31 12467530 frs-core:PlantMachinery 2021-08-31 12467530 frs-core:Secured 2022-08-31 12467530 frs-core:Unsecured 2022-08-31 12467530 frs-core:WithinOneYear 2021-09-01 2022-08-31 12467530 frs-core:WithinOneYear 2022-08-31 12467530 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 12467530 frs-core:CapitalRedemptionReserve 2021-08-31 12467530 frs-core:CapitalRedemptionReserve 2022-08-31 12467530 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 12467530 frs-core:OtherReservesSubtotal 2021-08-31 12467530 frs-core:OtherReservesSubtotal 2022-08-31 12467530 frs-core:RevaluationReserve 2021-09-01 2022-08-31 12467530 frs-core:RevaluationReserve 2021-08-31 12467530 frs-core:RevaluationReserve 2022-08-31 12467530 frs-core:SharePremium 2021-09-01 2022-08-31 12467530 frs-core:SharePremium 2021-08-31 12467530 frs-core:SharePremium 2022-08-31 12467530 frs-core:ShareCapital 2021-09-01 2022-08-31 12467530 frs-core:ShareCapital 2021-08-31 12467530 frs-core:ShareCapital 2022-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12467530 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 12467530 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 12467530 frs-countries:Europe 2021-09-01 2022-08-31 12467530 frs-countries:NorthAmerica 2021-09-01 2022-08-31 12467530 frs-countries:SouthAmerica 2021-09-01 2022-08-31 12467530 frs-countries:Asia 2021-09-01 2022-08-31 12467530 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 12467530 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 12467530 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12467530 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 12467530 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 12467530 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 12467530 frs-bus:FullAccounts 2021-09-01 2022-08-31 12467530 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12467530 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 12467530 frs-bus:FRS102 2021-09-01 2022-08-31 12467530 frs-bus:MediumEntities 2021-09-01 2022-08-31 12467530 frs-bus:SmallEntities 2021-09-01 2022-08-31 12467530 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 12467530 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 12467530 frs-bus:Audited 2021-09-01 2022-08-31 12467530 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12467530 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 12467530 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12467530 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12467530 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12467530 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12467530 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12467530 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12467530 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 12467530 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 12467530 frs-bus:OrdinaryShareClass1 2021-08-31 12467530 frs-bus:OrdinaryShareClass1 2022-08-31 12467530 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 12467530 frs-bus:OrdinaryShareClass2 2021-08-31 12467530 frs-bus:OrdinaryShareClass2 2022-08-31 12467530 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 12467530 frs-bus:OrdinaryShareClass3 2021-08-31 12467530 frs-bus:OrdinaryShareClass3 2022-08-31 12467530 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 12467530 frs-bus:OrdinaryShareClass4 2021-08-31 12467530 frs-bus:OrdinaryShareClass4 2022-08-31 12467530 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 12467530 frs-bus:OrdinaryShareClass5 2021-08-31 12467530 frs-bus:OrdinaryShareClass5 2022-08-31 12467530 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 12467530 frs-bus:PreferenceShareClass1 2021-08-31 12467530 frs-bus:PreferenceShareClass1 2022-08-31 12467530 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 12467530 frs-bus:PreferenceShareClass2 2021-08-31 12467530 frs-bus:PreferenceShareClass2 2022-08-31 12467530 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 12467530 frs-bus:PreferenceShareClass3 2021-08-31 12467530 frs-bus:PreferenceShareClass3 2022-08-31 12467530 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 12467530 frs-bus:PreferenceShareClass4 2021-08-31 12467530 frs-bus:PreferenceShareClass4 2022-08-31 12467530 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 12467530 frs-bus:PreferenceShareClass5 2021-08-31 12467530 frs-bus:PreferenceShareClass5 2022-08-31 12467530 1 2021-09-01 2022-08-31 12467530 1 2022-08-31 12467530 1 2021-09-01 2022-08-31 12467530 frs-core:LeasedAssets 2021-09-01 2022-08-31 12467530 frs-core:OwnedAssets 2021-09-01 2022-08-31 12467530 frs-core:CurrencyRisk 2021-09-01 2022-08-31 12467530 frs-core:MarketRisk 2021-09-01 2022-08-31 12467530 frs-core:InterestRateRisk 2021-09-01 2022-08-31 12467530 frs-core:DeferredTaxation 2021-09-01 2022-08-31 12467530 frs-core:DeferredTaxation 2021-08-31 12467530 frs-core:DeferredTaxation 2022-08-31 12467530 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 12467530 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 12467530 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 12467530 frs-core:ProvisionsDeferredTax 2022-08-31 12467530 frs-core:OtherDeferredTax 2022-08-31 12467530 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 12467530 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 12467530 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 12467530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 12467530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 12467530 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 12467530 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 12467530 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 12467530 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 12467530 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 12467530 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 12467530 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 12467530 frs-core:TaxCreditsDeferredTax 2022-08-31 12467530 frs-core:CostValuation 2021-08-31 12467530 frs-core:AdditionsToInvestments 2022-08-31 12467530 frs-core:DisposalsRepaymentsInvestments 2022-08-31 12467530 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 12467530 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 12467530 frs-core:CostValuation 2022-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 12467530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 12467530 frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:ListedExchangeTraded 2021-08-31 12467530 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 12467530 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 12467530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 12467530 frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:UnlistedNon-exchangeTraded 2021-08-31 12467530 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 12467530 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 12467530 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 12467530 dpl-frs:CostSales 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales 2021-08-31 12467530 dpl-frs:CostSales 2022-08-31 12467530 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 12467530 frs-bus:Director1 2021-09-01 2022-08-31 12467530 frs-bus:Director1 2021-08-31 12467530 frs-bus:Director1 2022-08-31 12467530 1 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 1 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 1 2022-08-31 12467530 2 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 2 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 2 2022-08-31 12467530 3 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 3 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 3 2022-08-31 12467530 4 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 4 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 4 2022-08-31 12467530 5 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 5 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 5 2022-08-31 12467530 6 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 6 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 6 2022-08-31 12467530 7 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 7 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 7 2022-08-31 12467530 8 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 8 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 8 2022-08-31 12467530 9 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 9 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 9 2022-08-31 12467530 10 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 10 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 10 2022-08-31 12467530 11 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 11 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 11 2022-08-31 12467530 12 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 12 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 12 2022-08-31 12467530 13 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 13 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 13 2022-08-31 12467530 14 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 14 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 14 2022-08-31 12467530 15 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 15 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 15 2022-08-31 12467530 16 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 16 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 16 2022-08-31 12467530 17 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 17 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 17 2022-08-31 12467530 18 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 18 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 18 2022-08-31 12467530 19 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 19 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 19 2022-08-31 12467530 20 2021-09-01 2022-08-31 12467530 frs-core:CurrentFinancialInstruments 20 2022-08-31 12467530 frs-core:Non-currentFinancialInstruments 20 2022-08-31 12467530 dpl-frs:Item1 2021-09-01 2022-08-31 12467530 dpl-frs:Item1 2021-08-31 12467530 dpl-frs:Item1 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 12467530 dpl-frs:Item2 2021-09-01 2022-08-31 12467530 dpl-frs:Item2 2021-08-31 12467530 dpl-frs:Item2 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 12467530 dpl-frs:Item3 2021-09-01 2022-08-31 12467530 dpl-frs:Item3 2021-08-31 12467530 dpl-frs:Item3 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 12467530 dpl-frs:Item4 2021-09-01 2022-08-31 12467530 dpl-frs:Item4 2021-08-31 12467530 dpl-frs:Item4 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 12467530 dpl-frs:Item5 2021-09-01 2022-08-31 12467530 dpl-frs:Item5 2021-08-31 12467530 dpl-frs:Item5 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 12467530 dpl-frs:Item6 2021-09-01 2022-08-31 12467530 dpl-frs:Item6 2021-08-31 12467530 dpl-frs:Item6 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 12467530 dpl-frs:Item7 2021-09-01 2022-08-31 12467530 dpl-frs:Item7 2021-08-31 12467530 dpl-frs:Item7 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 12467530 dpl-frs:Item8 2021-09-01 2022-08-31 12467530 dpl-frs:Item8 2021-08-31 12467530 dpl-frs:Item8 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 12467530 dpl-frs:Item9 2021-09-01 2022-08-31 12467530 dpl-frs:Item9 2021-08-31 12467530 dpl-frs:Item9 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 12467530 dpl-frs:Item10 2021-09-01 2022-08-31 12467530 dpl-frs:Item10 2021-08-31 12467530 dpl-frs:Item10 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 12467530 dpl-frs:Item11 2021-09-01 2022-08-31 12467530 dpl-frs:Item11 2021-08-31 12467530 dpl-frs:Item11 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 12467530 dpl-frs:Item12 2021-09-01 2022-08-31 12467530 dpl-frs:Item12 2021-08-31 12467530 dpl-frs:Item12 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 12467530 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 12467530 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 12467530 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 12467530 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 12467530 1 2021-09-01 2022-08-31 12467530 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12467530
Mack Hr Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12467530
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,184 1,442
1,184 1,442
CURRENT ASSETS
Debtors 5 1,505 8,169
Cash at bank and in hand 31,870 36,015
33,375 44,184
Creditors: Amounts Falling Due Within One Year 6 (7,939 ) (13,849 )
NET CURRENT ASSETS (LIABILITIES) 25,436 30,335
TOTAL ASSETS LESS CURRENT LIABILITIES 26,620 31,777
NET ASSETS 26,620 31,777
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 26,619 31,776
SHAREHOLDERS' FUNDS 26,620 31,777
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Nicola Mackenzie
Director
9th February 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
Mack Hr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12467530 . The registered office is Marlowe Innovation Centre, Marlowe Way, Ramsgate, KENT, CT12 6NA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Company’s website and logo design. It is amortised to profit and loss account over its estimated economic life of six years.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 September 2022 1,550
As at 31 August 2023 1,550
Amortisation
As at 1 September 2022 108
Provided during the period 258
As at 31 August 2023 366
Net Book Value
As at 31 August 2023 1,184
As at 1 September 2022 1,442
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,505 7,471
Prepayments and accrued income - 698
1,505 8,169
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 4,947 6,413
Other taxes and social security 268 189
VAT 2,683 6,677
Director's loan account 41 570
7,939 13,849
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Nicola Mackenzie by virtue of ownership of 100% of the issued share capital in the company.
Page 4