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 03247719 Mr ROY LUSCOMBE Mrs JEAN LUSCOMBE Mr R Luscombe true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03247719 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 03247719 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 03247719 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 03247719 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 03247719 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 03247719 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 03247719 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 03247719 2022-09-30 03247719 2023-09-30 03247719 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 2023-09-30 03247719 frs-core:AfterOneYear 2022-10-01 2023-09-30 03247719 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 03247719 frs-core:BetweenOneFiveYears 2023-09-30 03247719 frs-core:ComputerEquipment 2023-09-30 03247719 frs-core:ComputerEquipment 2022-10-01 2023-09-30 03247719 frs-core:ComputerEquipment 2022-09-30 03247719 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 03247719 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 03247719 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 03247719 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 03247719 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 03247719 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 03247719 frs-core:FurnitureFittings 2023-09-30 03247719 frs-core:FurnitureFittings 2022-10-01 2023-09-30 03247719 frs-core:FurnitureFittings 2022-09-30 03247719 frs-core:NetGoodwill 2023-09-30 03247719 frs-core:NetGoodwill 2022-10-01 2023-09-30 03247719 frs-core:NetGoodwill 2022-09-30 03247719 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 03247719 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 03247719 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 03247719 frs-core:LandBuildings 2023-09-30 03247719 frs-core:LandBuildings 2022-10-01 2023-09-30 03247719 frs-core:LandBuildings 2022-09-30 03247719 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 03247719 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 03247719 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 03247719 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 03247719 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 03247719 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 03247719 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 03247719 frs-core:MoreThanFiveYears 2023-09-30 03247719 frs-core:MotorVehicles 2023-09-30 03247719 frs-core:MotorVehicles 2022-10-01 2023-09-30 03247719 frs-core:MotorVehicles 2022-09-30 03247719 frs-core:OtherResidualIntangibleAssets 2023-09-30 03247719 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 03247719 frs-core:OtherResidualIntangibleAssets 2022-09-30 03247719 frs-core:PlantMachinery 2023-09-30 03247719 frs-core:PlantMachinery 2022-10-01 2023-09-30 03247719 frs-core:PlantMachinery 2022-09-30 03247719 frs-core:Secured 2023-09-30 03247719 frs-core:Unsecured 2023-09-30 03247719 frs-core:WithinOneYear 2022-10-01 2023-09-30 03247719 frs-core:WithinOneYear 2023-09-30 03247719 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 03247719 frs-core:CapitalRedemptionReserve 2022-09-30 03247719 frs-core:CapitalRedemptionReserve 2023-09-30 03247719 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 03247719 frs-core:OtherReservesSubtotal 2022-09-30 03247719 frs-core:OtherReservesSubtotal 2023-09-30 03247719 frs-core:RevaluationReserve 2022-10-01 2023-09-30 03247719 frs-core:RevaluationReserve 2022-09-30 03247719 frs-core:RevaluationReserve 2023-09-30 03247719 frs-core:SharePremium 2022-10-01 2023-09-30 03247719 frs-core:SharePremium 2022-09-30 03247719 frs-core:SharePremium 2023-09-30 03247719 frs-core:ShareCapital 2022-10-01 2023-09-30 03247719 frs-core:ShareCapital 2022-09-30 03247719 frs-core:ShareCapital 2023-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 03247719 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 03247719 frs-countries:Europe 2022-10-01 2023-09-30 03247719 frs-countries:NorthAmerica 2022-10-01 2023-09-30 03247719 frs-countries:SouthAmerica 2022-10-01 2023-09-30 03247719 frs-countries:Asia 2022-10-01 2023-09-30 03247719 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 03247719 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 03247719 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 03247719 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 03247719 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 03247719 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 03247719 frs-bus:FullAccounts 2022-10-01 2023-09-30 03247719 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 03247719 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 03247719 frs-bus:FRS102 2022-10-01 2023-09-30 03247719 frs-bus:MediumEntities 2022-10-01 2023-09-30 03247719 frs-bus:SmallEntities 2022-10-01 2023-09-30 03247719 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 03247719 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 03247719 frs-bus:Audited 2022-10-01 2023-09-30 03247719 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 03247719 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 03247719 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 03247719 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 03247719 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 03247719 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 03247719 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 03247719 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 03247719 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 03247719 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 03247719 frs-bus:OrdinaryShareClass1 2022-09-30 03247719 frs-bus:OrdinaryShareClass1 2023-09-30 03247719 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 03247719 frs-bus:OrdinaryShareClass2 2022-09-30 03247719 frs-bus:OrdinaryShareClass2 2023-09-30 03247719 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 03247719 frs-bus:OrdinaryShareClass3 2022-09-30 03247719 frs-bus:OrdinaryShareClass3 2023-09-30 03247719 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 03247719 frs-bus:OrdinaryShareClass4 2022-09-30 03247719 frs-bus:OrdinaryShareClass4 2023-09-30 03247719 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 03247719 frs-bus:OrdinaryShareClass5 2022-09-30 03247719 frs-bus:OrdinaryShareClass5 2023-09-30 03247719 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 03247719 frs-bus:PreferenceShareClass1 2022-09-30 03247719 frs-bus:PreferenceShareClass1 2023-09-30 03247719 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 03247719 frs-bus:PreferenceShareClass2 2022-09-30 03247719 frs-bus:PreferenceShareClass2 2023-09-30 03247719 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 03247719 frs-bus:PreferenceShareClass3 2022-09-30 03247719 frs-bus:PreferenceShareClass3 2023-09-30 03247719 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 03247719 frs-bus:PreferenceShareClass4 2022-09-30 03247719 frs-bus:PreferenceShareClass4 2023-09-30 03247719 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 03247719 frs-bus:PreferenceShareClass5 2022-09-30 03247719 frs-bus:PreferenceShareClass5 2023-09-30 03247719 1 2022-10-01 2023-09-30 03247719 1 2023-09-30 03247719 1 2022-10-01 2023-09-30 03247719 frs-core:LeasedAssets 2022-10-01 2023-09-30 03247719 frs-core:OwnedAssets 2022-10-01 2023-09-30 03247719 frs-core:CurrencyRisk 2022-10-01 2023-09-30 03247719 frs-core:MarketRisk 2022-10-01 2023-09-30 03247719 frs-core:InterestRateRisk 2022-10-01 2023-09-30 03247719 frs-core:DeferredTaxation 2022-10-01 2023-09-30 03247719 frs-core:DeferredTaxation 2022-09-30 03247719 frs-core:DeferredTaxation 2023-09-30 03247719 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 03247719 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 03247719 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 03247719 frs-core:ProvisionsDeferredTax 2023-09-30 03247719 frs-core:OtherDeferredTax 2023-09-30 03247719 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 03247719 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 03247719 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 03247719 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 03247719 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 03247719 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 03247719 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 03247719 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 03247719 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 03247719 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 03247719 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 03247719 frs-core:TaxCreditsDeferredTax 2023-09-30 03247719 frs-core:CostValuation 2022-09-30 03247719 frs-core:AdditionsToInvestments 2023-09-30 03247719 frs-core:DisposalsRepaymentsInvestments 2023-09-30 03247719 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 03247719 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 03247719 frs-core:CostValuation 2023-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 03247719 frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 03247719 frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 03247719 dpl-frs:CostSales 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales 2022-09-30 03247719 dpl-frs:CostSales 2023-09-30 03247719 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 03247719 frs-bus:Director1 2022-10-01 2023-09-30 03247719 frs-bus:Director1 2022-09-30 03247719 frs-bus:Director1 2023-09-30 03247719 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 03247719 1 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 1 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 1 2023-09-30 03247719 2 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 2 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 2 2023-09-30 03247719 3 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 3 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 3 2023-09-30 03247719 4 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 4 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 4 2023-09-30 03247719 5 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 5 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 5 2023-09-30 03247719 6 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 6 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 6 2023-09-30 03247719 7 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 7 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 7 2023-09-30 03247719 8 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 8 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 8 2023-09-30 03247719 9 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 9 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 9 2023-09-30 03247719 10 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 10 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 10 2023-09-30 03247719 11 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 11 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 11 2023-09-30 03247719 12 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 12 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 12 2023-09-30 03247719 13 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 13 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 13 2023-09-30 03247719 14 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 14 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 14 2023-09-30 03247719 15 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 15 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 15 2023-09-30 03247719 16 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 16 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 16 2023-09-30 03247719 17 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 17 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 17 2023-09-30 03247719 18 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 18 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 18 2023-09-30 03247719 19 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 19 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 19 2023-09-30 03247719 20 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments 20 2023-09-30 03247719 frs-core:Non-currentFinancialInstruments 20 2023-09-30 03247719 dpl-frs:Item1 2022-10-01 2023-09-30 03247719 dpl-frs:Item1 2022-09-30 03247719 dpl-frs:Item1 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 03247719 dpl-frs:Item2 2022-10-01 2023-09-30 03247719 dpl-frs:Item2 2022-09-30 03247719 dpl-frs:Item2 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 03247719 dpl-frs:Item3 2022-10-01 2023-09-30 03247719 dpl-frs:Item3 2022-09-30 03247719 dpl-frs:Item3 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 03247719 dpl-frs:Item4 2022-10-01 2023-09-30 03247719 dpl-frs:Item4 2022-09-30 03247719 dpl-frs:Item4 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 03247719 dpl-frs:Item5 2022-10-01 2023-09-30 03247719 dpl-frs:Item5 2022-09-30 03247719 dpl-frs:Item5 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 03247719 dpl-frs:Item6 2022-10-01 2023-09-30 03247719 dpl-frs:Item6 2022-09-30 03247719 dpl-frs:Item6 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 03247719 dpl-frs:Item7 2022-10-01 2023-09-30 03247719 dpl-frs:Item7 2022-09-30 03247719 dpl-frs:Item7 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 03247719 dpl-frs:Item8 2022-10-01 2023-09-30 03247719 dpl-frs:Item8 2022-09-30 03247719 dpl-frs:Item8 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 03247719 dpl-frs:Item9 2022-10-01 2023-09-30 03247719 dpl-frs:Item9 2022-09-30 03247719 dpl-frs:Item9 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 03247719 dpl-frs:Item10 2022-10-01 2023-09-30 03247719 dpl-frs:Item10 2022-09-30 03247719 dpl-frs:Item10 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 03247719 dpl-frs:Item11 2022-10-01 2023-09-30 03247719 dpl-frs:Item11 2022-09-30 03247719 dpl-frs:Item11 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 03247719 dpl-frs:Item12 2022-10-01 2023-09-30 03247719 dpl-frs:Item12 2022-09-30 03247719 dpl-frs:Item12 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 03247719 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 03247719 1 2022-10-01 2023-09-30 03247719 frs-countries:EnglandWales 2022-10-01 2023-09-30 03247719 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 03247719 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 03247719 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 03247719 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 03247719 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 03247719 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 03247719 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 03247719 2021-09-30 03247719 2022-09-30 03247719 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 2022-09-30 03247719 frs-core:AfterOneYear 2021-10-01 2022-09-30 03247719 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 03247719 frs-core:BetweenOneFiveYears 2022-09-30 03247719 frs-core:ComputerEquipment 2022-09-30 03247719 frs-core:ComputerEquipment 2021-10-01 2022-09-30 03247719 frs-core:ComputerEquipment 2021-09-30 03247719 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 03247719 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 03247719 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 03247719 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 03247719 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 03247719 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 03247719 frs-core:FurnitureFittings 2022-09-30 03247719 frs-core:FurnitureFittings 2021-10-01 2022-09-30 03247719 frs-core:FurnitureFittings 2021-09-30 03247719 frs-core:NetGoodwill 2022-09-30 03247719 frs-core:NetGoodwill 2021-10-01 2022-09-30 03247719 frs-core:NetGoodwill 2021-09-30 03247719 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 03247719 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 03247719 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 03247719 frs-core:LandBuildings 2022-09-30 03247719 frs-core:LandBuildings 2021-10-01 2022-09-30 03247719 frs-core:LandBuildings 2021-09-30 03247719 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 03247719 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 03247719 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 03247719 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 03247719 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 03247719 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 03247719 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 03247719 frs-core:MoreThanFiveYears 2022-09-30 03247719 frs-core:MotorVehicles 2022-09-30 03247719 frs-core:MotorVehicles 2021-10-01 2022-09-30 03247719 frs-core:MotorVehicles 2021-09-30 03247719 frs-core:OtherResidualIntangibleAssets 2022-09-30 03247719 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 03247719 frs-core:OtherResidualIntangibleAssets 2021-09-30 03247719 frs-core:PlantMachinery 2022-09-30 03247719 frs-core:PlantMachinery 2021-10-01 2022-09-30 03247719 frs-core:PlantMachinery 2021-09-30 03247719 frs-core:Secured 2022-09-30 03247719 frs-core:Unsecured 2022-09-30 03247719 frs-core:WithinOneYear 2021-10-01 2022-09-30 03247719 frs-core:WithinOneYear 2022-09-30 03247719 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 03247719 frs-core:CapitalRedemptionReserve 2021-09-30 03247719 frs-core:CapitalRedemptionReserve 2022-09-30 03247719 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 03247719 frs-core:OtherReservesSubtotal 2021-09-30 03247719 frs-core:OtherReservesSubtotal 2022-09-30 03247719 frs-core:RevaluationReserve 2021-10-01 2022-09-30 03247719 frs-core:RevaluationReserve 2021-09-30 03247719 frs-core:RevaluationReserve 2022-09-30 03247719 frs-core:SharePremium 2021-10-01 2022-09-30 03247719 frs-core:SharePremium 2021-09-30 03247719 frs-core:SharePremium 2022-09-30 03247719 frs-core:ShareCapital 2021-10-01 2022-09-30 03247719 frs-core:ShareCapital 2021-09-30 03247719 frs-core:ShareCapital 2022-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 03247719 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 03247719 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 03247719 frs-countries:Europe 2021-10-01 2022-09-30 03247719 frs-countries:NorthAmerica 2021-10-01 2022-09-30 03247719 frs-countries:SouthAmerica 2021-10-01 2022-09-30 03247719 frs-countries:Asia 2021-10-01 2022-09-30 03247719 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 03247719 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 03247719 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 03247719 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 03247719 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 03247719 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 03247719 frs-bus:FullAccounts 2021-10-01 2022-09-30 03247719 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 03247719 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 03247719 frs-bus:FRS102 2021-10-01 2022-09-30 03247719 frs-bus:MediumEntities 2021-10-01 2022-09-30 03247719 frs-bus:SmallEntities 2021-10-01 2022-09-30 03247719 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 03247719 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 03247719 frs-bus:Audited 2021-10-01 2022-09-30 03247719 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 03247719 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 03247719 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 03247719 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 03247719 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 03247719 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 03247719 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 03247719 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 03247719 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 03247719 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 03247719 frs-bus:OrdinaryShareClass1 2021-09-30 03247719 frs-bus:OrdinaryShareClass1 2022-09-30 03247719 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 03247719 frs-bus:OrdinaryShareClass2 2021-09-30 03247719 frs-bus:OrdinaryShareClass2 2022-09-30 03247719 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 03247719 frs-bus:OrdinaryShareClass3 2021-09-30 03247719 frs-bus:OrdinaryShareClass3 2022-09-30 03247719 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 03247719 frs-bus:OrdinaryShareClass4 2021-09-30 03247719 frs-bus:OrdinaryShareClass4 2022-09-30 03247719 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 03247719 frs-bus:OrdinaryShareClass5 2021-09-30 03247719 frs-bus:OrdinaryShareClass5 2022-09-30 03247719 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 03247719 frs-bus:PreferenceShareClass1 2021-09-30 03247719 frs-bus:PreferenceShareClass1 2022-09-30 03247719 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 03247719 frs-bus:PreferenceShareClass2 2021-09-30 03247719 frs-bus:PreferenceShareClass2 2022-09-30 03247719 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 03247719 frs-bus:PreferenceShareClass3 2021-09-30 03247719 frs-bus:PreferenceShareClass3 2022-09-30 03247719 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 03247719 frs-bus:PreferenceShareClass4 2021-09-30 03247719 frs-bus:PreferenceShareClass4 2022-09-30 03247719 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 03247719 frs-bus:PreferenceShareClass5 2021-09-30 03247719 frs-bus:PreferenceShareClass5 2022-09-30 03247719 1 2021-10-01 2022-09-30 03247719 1 2022-09-30 03247719 1 2021-10-01 2022-09-30 03247719 frs-core:LeasedAssets 2021-10-01 2022-09-30 03247719 frs-core:OwnedAssets 2021-10-01 2022-09-30 03247719 frs-core:CurrencyRisk 2021-10-01 2022-09-30 03247719 frs-core:MarketRisk 2021-10-01 2022-09-30 03247719 frs-core:InterestRateRisk 2021-10-01 2022-09-30 03247719 frs-core:DeferredTaxation 2021-10-01 2022-09-30 03247719 frs-core:DeferredTaxation 2021-09-30 03247719 frs-core:DeferredTaxation 2022-09-30 03247719 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 03247719 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 03247719 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 03247719 frs-core:ProvisionsDeferredTax 2022-09-30 03247719 frs-core:OtherDeferredTax 2022-09-30 03247719 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 03247719 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 03247719 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 03247719 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 03247719 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 03247719 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 03247719 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 03247719 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 03247719 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 03247719 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 03247719 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 03247719 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 03247719 frs-core:TaxCreditsDeferredTax 2022-09-30 03247719 frs-core:CostValuation 2021-09-30 03247719 frs-core:AdditionsToInvestments 2022-09-30 03247719 frs-core:DisposalsRepaymentsInvestments 2022-09-30 03247719 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 03247719 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 03247719 frs-core:CostValuation 2022-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 03247719 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 03247719 frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:ListedExchangeTraded 2021-09-30 03247719 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 03247719 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 03247719 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03247719 frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:UnlistedNon-exchangeTraded 2021-09-30 03247719 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 03247719 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 03247719 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03247719 dpl-frs:CostSales 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales 2021-09-30 03247719 dpl-frs:CostSales 2022-09-30 03247719 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 03247719 frs-bus:Director1 2021-10-01 2022-09-30 03247719 frs-bus:Director1 2021-09-30 03247719 frs-bus:Director1 2022-09-30 03247719 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 03247719 1 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 1 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 1 2022-09-30 03247719 2 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 2 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 2 2022-09-30 03247719 3 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 3 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 3 2022-09-30 03247719 4 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 4 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 4 2022-09-30 03247719 5 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 5 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 5 2022-09-30 03247719 6 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 6 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 6 2022-09-30 03247719 7 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 7 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 7 2022-09-30 03247719 8 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 8 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 8 2022-09-30 03247719 9 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 9 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 9 2022-09-30 03247719 10 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 10 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 10 2022-09-30 03247719 11 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 11 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 11 2022-09-30 03247719 12 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 12 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 12 2022-09-30 03247719 13 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 13 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 13 2022-09-30 03247719 14 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 14 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 14 2022-09-30 03247719 15 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 15 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 15 2022-09-30 03247719 16 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 16 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 16 2022-09-30 03247719 17 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 17 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 17 2022-09-30 03247719 18 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 18 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 18 2022-09-30 03247719 19 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 19 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 19 2022-09-30 03247719 20 2021-10-01 2022-09-30 03247719 frs-core:CurrentFinancialInstruments 20 2022-09-30 03247719 frs-core:Non-currentFinancialInstruments 20 2022-09-30 03247719 dpl-frs:Item1 2021-10-01 2022-09-30 03247719 dpl-frs:Item1 2021-09-30 03247719 dpl-frs:Item1 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 03247719 dpl-frs:Item2 2021-10-01 2022-09-30 03247719 dpl-frs:Item2 2021-09-30 03247719 dpl-frs:Item2 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 03247719 dpl-frs:Item3 2021-10-01 2022-09-30 03247719 dpl-frs:Item3 2021-09-30 03247719 dpl-frs:Item3 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 03247719 dpl-frs:Item4 2021-10-01 2022-09-30 03247719 dpl-frs:Item4 2021-09-30 03247719 dpl-frs:Item4 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 03247719 dpl-frs:Item5 2021-10-01 2022-09-30 03247719 dpl-frs:Item5 2021-09-30 03247719 dpl-frs:Item5 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 03247719 dpl-frs:Item6 2021-10-01 2022-09-30 03247719 dpl-frs:Item6 2021-09-30 03247719 dpl-frs:Item6 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 03247719 dpl-frs:Item7 2021-10-01 2022-09-30 03247719 dpl-frs:Item7 2021-09-30 03247719 dpl-frs:Item7 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 03247719 dpl-frs:Item8 2021-10-01 2022-09-30 03247719 dpl-frs:Item8 2021-09-30 03247719 dpl-frs:Item8 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 03247719 dpl-frs:Item9 2021-10-01 2022-09-30 03247719 dpl-frs:Item9 2021-09-30 03247719 dpl-frs:Item9 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 03247719 dpl-frs:Item10 2021-10-01 2022-09-30 03247719 dpl-frs:Item10 2021-09-30 03247719 dpl-frs:Item10 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 03247719 dpl-frs:Item11 2021-10-01 2022-09-30 03247719 dpl-frs:Item11 2021-09-30 03247719 dpl-frs:Item11 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 03247719 dpl-frs:Item12 2021-10-01 2022-09-30 03247719 dpl-frs:Item12 2021-09-30 03247719 dpl-frs:Item12 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 03247719 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 03247719 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 03247719 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 03247719 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 03247719 1 2021-10-01 2022-09-30 03247719 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 03247719
Misterroy Limited
Financial Statements
For The Year Ended 30 September 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03247719
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 4,000 5,455
Debtors 5 284,791 228,272
Investments 480,169 527,637
Cash at bank and in hand 49,737 40,597
818,697 801,961
Creditors: Amounts Falling Due Within One Year 6 (30,193 ) (13,065 )
NET CURRENT ASSETS (LIABILITIES) 788,504 788,896
TOTAL ASSETS LESS CURRENT LIABILITIES 788,504 788,896
Creditors: Amounts Falling Due After More Than One Year (7,354 ) (5,418 )
NET ASSETS 781,150 783,478
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 780,150 782,478
SHAREHOLDERS' FUNDS 781,150 783,478
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 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 ROY LUSCOMBE
Director
4th March 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
Misterroy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03247719 . The registered office is 2 WAVE ROAD, SANDY BAY, THORNEY BAY ROAD, CANVEY, ESSEX, SS8 0FY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 Nil
Leasehold Straight Line
Plant & Machinery 20 % W.D.V.
Motor Vehicles 25 % W.D.V.
Fixtures & Fittings 15 % W.D.V.
Computer Equipment 15 % W.D.V.
2.4. 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:
2023 2022
Office and administration 1 1
1 1
4. Stocks
2023 2022
£ £
Stock -WIP/Materials 4,000 5,455
4,000 5,455
Closing stock & Work in Progress has been value at cost or the net realised value 
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 70,669 14,150
Prepayments and accrued income 13 13
Other debtors 214,109 214,109
284,791 228,272
Debtors in Ghana are due for payment, however this has been considered and should now be subject to write off, in the coming years, due to unforseen circumstances, in Ghana.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,453 7,282
Corporation tax 29 -
VAT 8,711 4,546
Other creditors/Visa - 170
Accruals(Current liabilities - creditors < 1 year) - 67
Director's loan account - 1,000
30,193 13,065
Trade Creditors are amount falling due within the next Financial year
7. Deferred Taxation
No provision for Corporation tax has been provided for the year due to Tax Losses brought forward from the previous year 
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
The above loan is unsecured, interest free and repayable on demand.
No Interim & Final Dividend was paid within the accounting year (2022 nil )
10. Dividends
No Interim & Final Dividend was paid in the year of £ 0.00 per ord share ( 2022 £ 0.00 per share ) 
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr R Luscombe by virtue of his ownership of 60% of the issued share capital in the company.
Page 4