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2022-08-31 10913885 20 2021-09-01 2022-08-31 10913885 frs-core:CurrentFinancialInstruments 20 2022-08-31 10913885 frs-core:Non-currentFinancialInstruments 20 2022-08-31 10913885 dpl-frs:Item1 2021-09-01 2022-08-31 10913885 dpl-frs:Item1 2021-08-31 10913885 dpl-frs:Item1 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 10913885 dpl-frs:Item2 2021-09-01 2022-08-31 10913885 dpl-frs:Item2 2021-08-31 10913885 dpl-frs:Item2 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 10913885 dpl-frs:Item3 2021-09-01 2022-08-31 10913885 dpl-frs:Item3 2021-08-31 10913885 dpl-frs:Item3 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 10913885 dpl-frs:Item4 2021-09-01 2022-08-31 10913885 dpl-frs:Item4 2021-08-31 10913885 dpl-frs:Item4 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10913885 dpl-frs:Item5 2021-09-01 2022-08-31 10913885 dpl-frs:Item5 2021-08-31 10913885 dpl-frs:Item5 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10913885 dpl-frs:Item6 2021-09-01 2022-08-31 10913885 dpl-frs:Item6 2021-08-31 10913885 dpl-frs:Item6 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10913885 dpl-frs:Item7 2021-09-01 2022-08-31 10913885 dpl-frs:Item7 2021-08-31 10913885 dpl-frs:Item7 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10913885 dpl-frs:Item8 2021-09-01 2022-08-31 10913885 dpl-frs:Item8 2021-08-31 10913885 dpl-frs:Item8 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10913885 dpl-frs:Item9 2021-09-01 2022-08-31 10913885 dpl-frs:Item9 2021-08-31 10913885 dpl-frs:Item9 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10913885 dpl-frs:Item10 2021-09-01 2022-08-31 10913885 dpl-frs:Item10 2021-08-31 10913885 dpl-frs:Item10 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10913885 dpl-frs:Item11 2021-09-01 2022-08-31 10913885 dpl-frs:Item11 2021-08-31 10913885 dpl-frs:Item11 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10913885 dpl-frs:Item12 2021-09-01 2022-08-31 10913885 dpl-frs:Item12 2021-08-31 10913885 dpl-frs:Item12 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10913885 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10913885 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10913885 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10913885 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10913885 1 2021-09-01 2022-08-31 10913885 frs-countries:EnglandWales 2021-09-01 2022-08-31 10913885 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-08-31 10913885 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 10913885 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-08-31 10913885 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-08-31 10913885 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-09-01 2021-08-31 10913885 frs-core:AllSubsidiaries 2020-09-01 2021-08-31 10913885 frs-core:KeyManagementPersonnel 2020-09-01 2021-08-31 10913885 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-09-01 2021-08-31 10913885 frs-core:OtherRelatedParties 2020-09-01 2021-08-31 10913885 2020-08-31 10913885 2021-08-31 10913885 2020-09-01 2021-08-31 10913885 frs-core:CurrentFinancialInstruments 2021-08-31 10913885 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 10913885 frs-core:Non-currentFinancialInstruments 2021-08-31 10913885 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 10913885 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 10913885 frs-core:CurrentFinancialInstruments 2021-08-31 10913885 frs-core:AfterOneYear 2020-09-01 2021-08-31 10913885 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 10913885 frs-core:BetweenOneFiveYears 2021-08-31 10913885 frs-core:ComputerEquipment 2021-08-31 10913885 frs-core:ComputerEquipment 2020-09-01 2021-08-31 10913885 frs-core:ComputerEquipment 2020-08-31 10913885 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 10913885 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2021-08-31 10913885 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 10913885 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 10913885 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2021-08-31 10913885 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 10913885 frs-core:FurnitureFittings 2021-08-31 10913885 frs-core:FurnitureFittings 2020-09-01 2021-08-31 10913885 frs-core:FurnitureFittings 2020-08-31 10913885 frs-core:NetGoodwill 2021-08-31 10913885 frs-core:NetGoodwill 2020-09-01 2021-08-31 10913885 frs-core:NetGoodwill 2020-08-31 10913885 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 10913885 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2021-08-31 10913885 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 10913885 frs-core:LandBuildings 2021-08-31 10913885 frs-core:LandBuildings 2020-09-01 2021-08-31 10913885 frs-core:LandBuildings 2020-08-31 10913885 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 10913885 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2021-08-31 10913885 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 10913885 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 10913885 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2021-08-31 10913885 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 10913885 frs-core:MoreThanFiveYears 2020-09-01 2021-08-31 10913885 frs-core:MoreThanFiveYears 2021-08-31 10913885 frs-core:MotorVehicles 2021-08-31 10913885 frs-core:MotorVehicles 2020-09-01 2021-08-31 10913885 frs-core:MotorVehicles 2020-08-31 10913885 frs-core:OtherResidualIntangibleAssets 2021-08-31 10913885 frs-core:OtherResidualIntangibleAssets 2020-09-01 2021-08-31 10913885 frs-core:OtherResidualIntangibleAssets 2020-08-31 10913885 frs-core:PlantMachinery 2021-08-31 10913885 frs-core:PlantMachinery 2020-09-01 2021-08-31 10913885 frs-core:PlantMachinery 2020-08-31 10913885 frs-core:Secured 2021-08-31 10913885 frs-core:Unsecured 2021-08-31 10913885 frs-core:WithinOneYear 2020-09-01 2021-08-31 10913885 frs-core:WithinOneYear 2021-08-31 10913885 frs-core:CapitalRedemptionReserve 2020-09-01 2021-08-31 10913885 frs-core:CapitalRedemptionReserve 2020-08-31 10913885 frs-core:CapitalRedemptionReserve 2021-08-31 10913885 frs-core:OtherReservesSubtotal 2020-09-01 2021-08-31 10913885 frs-core:OtherReservesSubtotal 2020-08-31 10913885 frs-core:OtherReservesSubtotal 2021-08-31 10913885 frs-core:RevaluationReserve 2020-09-01 2021-08-31 10913885 frs-core:RevaluationReserve 2020-08-31 10913885 frs-core:RevaluationReserve 2021-08-31 10913885 frs-core:SharePremium 2020-09-01 2021-08-31 10913885 frs-core:SharePremium 2020-08-31 10913885 frs-core:SharePremium 2021-08-31 10913885 frs-core:ShareCapital 2020-09-01 2021-08-31 10913885 frs-core:ShareCapital 2020-08-31 10913885 frs-core:ShareCapital 2021-08-31 10913885 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2021-08-31 10913885 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-08-31 10913885 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 10913885 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 10913885 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 10913885 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 10913885 frs-countries:UnitedKingdom 2020-09-01 2021-08-31 10913885 frs-countries:Europe 2020-09-01 2021-08-31 10913885 frs-countries:NorthAmerica 2020-09-01 2021-08-31 10913885 frs-countries:SouthAmerica 2020-09-01 2021-08-31 10913885 frs-countries:Asia 2020-09-01 2021-08-31 10913885 frs-countries:RestWorldOutsideUK 2020-09-01 2021-08-31 10913885 frs-bus:HighestPaidDirector 2020-09-01 2021-08-31 10913885 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2021-08-31 10913885 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2021-08-31 10913885 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2021-08-31 10913885 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2021-08-31 10913885 frs-bus:FullAccounts 2020-09-01 2021-08-31 10913885 frs-bus:FilletedAccounts 2020-09-01 2021-08-31 10913885 frs-bus:AbridgedAccounts 2020-09-01 2021-08-31 10913885 frs-bus:FRS102 2020-09-01 2021-08-31 10913885 frs-bus:MediumEntities 2020-09-01 2021-08-31 10913885 frs-bus:SmallEntities 2020-09-01 2021-08-31 10913885 frs-bus:EntityHasNeverTraded 2020-09-01 2021-08-31 10913885 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2021-08-31 10913885 frs-bus:Audited 2020-09-01 2021-08-31 10913885 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2021-08-31 10913885 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2021-08-31 10913885 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10913885 frs-bus:LargeCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10913885 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10913885 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2021-08-31 10913885 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 10913885 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 10913885 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-09-01 2021-08-31 10913885 frs-bus:OrdinaryShareClass1 2020-09-01 2021-08-31 10913885 frs-bus:OrdinaryShareClass1 2020-08-31 10913885 frs-bus:OrdinaryShareClass1 2021-08-31 10913885 frs-bus:OrdinaryShareClass2 2020-09-01 2021-08-31 10913885 frs-bus:OrdinaryShareClass2 2020-08-31 10913885 frs-bus:OrdinaryShareClass2 2021-08-31 10913885 frs-bus:OrdinaryShareClass3 2020-09-01 2021-08-31 10913885 frs-bus:OrdinaryShareClass3 2020-08-31 10913885 frs-bus:OrdinaryShareClass3 2021-08-31 10913885 frs-bus:OrdinaryShareClass4 2020-09-01 2021-08-31 10913885 frs-bus:OrdinaryShareClass4 2020-08-31 10913885 frs-bus:OrdinaryShareClass4 2021-08-31 10913885 frs-bus:OrdinaryShareClass5 2020-09-01 2021-08-31 10913885 frs-bus:OrdinaryShareClass5 2020-08-31 10913885 frs-bus:OrdinaryShareClass5 2021-08-31 10913885 frs-bus:PreferenceShareClass1 2020-09-01 2021-08-31 10913885 frs-bus:PreferenceShareClass1 2020-08-31 10913885 frs-bus:PreferenceShareClass1 2021-08-31 10913885 frs-bus:PreferenceShareClass2 2020-09-01 2021-08-31 10913885 frs-bus:PreferenceShareClass2 2020-08-31 10913885 frs-bus:PreferenceShareClass2 2021-08-31 10913885 frs-bus:PreferenceShareClass3 2020-09-01 2021-08-31 10913885 frs-bus:PreferenceShareClass3 2020-08-31 10913885 frs-bus:PreferenceShareClass3 2021-08-31 10913885 frs-bus:PreferenceShareClass4 2020-09-01 2021-08-31 10913885 frs-bus:PreferenceShareClass4 2020-08-31 10913885 frs-bus:PreferenceShareClass4 2021-08-31 10913885 frs-bus:PreferenceShareClass5 2020-09-01 2021-08-31 10913885 frs-bus:PreferenceShareClass5 2020-08-31 10913885 frs-bus:PreferenceShareClass5 2021-08-31 10913885 1 2020-09-01 2021-08-31 10913885 1 2021-08-31 10913885 1 2020-09-01 2021-08-31 10913885 frs-core:LeasedAssets 2020-09-01 2021-08-31 10913885 frs-core:OwnedAssets 2020-09-01 2021-08-31 10913885 frs-core:CurrencyRisk 2020-09-01 2021-08-31 10913885 frs-core:MarketRisk 2020-09-01 2021-08-31 10913885 frs-core:InterestRateRisk 2020-09-01 2021-08-31 10913885 frs-core:DeferredTaxation 2020-09-01 2021-08-31 10913885 frs-core:DeferredTaxation 2020-08-31 10913885 frs-core:DeferredTaxation 2021-08-31 10913885 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2021-08-31 10913885 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 10913885 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 10913885 frs-core:ProvisionsDeferredTax 2021-08-31 10913885 frs-core:OtherDeferredTax 2021-08-31 10913885 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-08-31 10913885 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-08-31 10913885 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-08-31 10913885 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2021-08-31 10913885 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 10913885 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 10913885 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 10913885 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-08-31 10913885 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 10913885 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-01 2021-08-31 10913885 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-08-31 10913885 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 10913885 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-08-31 10913885 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-08-31 10913885 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-08-31 10913885 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-08-31 10913885 frs-core:Share-basedPaymentsDeferredTax 2021-08-31 10913885 frs-core:TaxCreditsDeferredTax 2021-08-31 10913885 frs-core:CostValuation 2020-08-31 10913885 frs-core:AdditionsToInvestments 2021-08-31 10913885 frs-core:DisposalsRepaymentsInvestments 2021-08-31 10913885 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-08-31 10913885 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-08-31 10913885 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-08-31 10913885 frs-core:OtherIncreaseDecreaseInInvestments 2021-08-31 10913885 frs-core:CostValuation 2021-08-31 10913885 frs-core:ProvisionsForImpairmentInvestments 2020-08-31 10913885 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-08-31 10913885 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 10913885 frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:ListedExchangeTraded 2020-08-31 10913885 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-31 10913885 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-31 10913885 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 10913885 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 10913885
The Green Hops Bar Ltd
Financial Statements
For The Year Ended 31 August 2022
J W Hugill - Accountants
Room 103 The Grange Business Centre
Belasis Avenue
Billingham
TS23 1LG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10913885
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 12,000
Tangible Assets 5 - 2
10,000 12,002
CURRENT ASSETS
Stocks 6 750 -
Debtors 7 - 1,205
Cash at bank and in hand 1,505 33,974
2,255 35,179
Creditors: Amounts Falling Due Within One Year 8 (3,133 ) (8,257 )
NET CURRENT ASSETS (LIABILITIES) (878 ) 26,922
TOTAL ASSETS LESS CURRENT LIABILITIES 9,122 38,924
Creditors: Amounts Falling Due After More Than One Year 9 (67,733 ) (77,400 )
NET LIABILITIES (58,611 ) (38,476 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (58,711 ) (38,576 )
SHAREHOLDERS' FUNDS (58,611) (38,476)
Page 1
Page 2
For the year ending 31 August 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alexander Brougham
Director
14/02/2024
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
The Green Hops Bar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10913885 . The registered office is 55 The Green, Billingham, TS23 1EW.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Fixtures & Fittings 25% of cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 3)
2 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2021 20,000
As at 31 August 2022 20,000
Amortisation
As at 1 September 2021 8,000
Provided during the period 2,000
As at 31 August 2022 10,000
...CONTINUED
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Net Book Value
As at 31 August 2022 10,000
As at 1 September 2021 12,000
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2021 6,850
As at 31 August 2022 6,850
Depreciation
As at 1 September 2021 6,848
Provided during the period 2
As at 31 August 2022 6,850
Net Book Value
As at 31 August 2022 -
As at 1 September 2021 2
6. Stocks
2022 2021
£ £
Stock in trade 750 -
750 -
7. Debtors
2022 2021
£ £
Due within one year
Other debtors - 1,205
- 1,205
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 752 1,250
VAT 365 3,602
Net wages 1,526 2,635
Accruals 490 770
3,133 8,257
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 22,596 27,000
Amounts owed to group undertakings 45,137 50,400
67,733 77,400
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
Page 5