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SC509708 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 SC509708 dpl-frs:Item5 2022-10-01 2023-09-30 SC509708 dpl-frs:Item5 2022-09-30 SC509708 dpl-frs:Item5 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 SC509708 dpl-frs:Item6 2022-10-01 2023-09-30 SC509708 dpl-frs:Item6 2022-09-30 SC509708 dpl-frs:Item6 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 SC509708 dpl-frs:Item7 2022-10-01 2023-09-30 SC509708 dpl-frs:Item7 2022-09-30 SC509708 dpl-frs:Item7 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 SC509708 dpl-frs:Item8 2022-10-01 2023-09-30 SC509708 dpl-frs:Item8 2022-09-30 SC509708 dpl-frs:Item8 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 SC509708 dpl-frs:Item9 2022-10-01 2023-09-30 SC509708 dpl-frs:Item9 2022-09-30 SC509708 dpl-frs:Item9 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 SC509708 dpl-frs:Item10 2022-10-01 2023-09-30 SC509708 dpl-frs:Item10 2022-09-30 SC509708 dpl-frs:Item10 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 SC509708 dpl-frs:Item11 2022-10-01 2023-09-30 SC509708 dpl-frs:Item11 2022-09-30 SC509708 dpl-frs:Item11 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 SC509708 dpl-frs:Item12 2022-10-01 2023-09-30 SC509708 dpl-frs:Item12 2022-09-30 SC509708 dpl-frs:Item12 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 SC509708 1 2022-10-01 2023-09-30 SC509708 frs-countries:Scotland 2022-10-01 2023-09-30 SC509708 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 SC509708 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 SC509708 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 SC509708 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 SC509708 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 SC509708 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 SC509708 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 SC509708 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 SC509708 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 SC509708 2021-09-30 SC509708 2022-09-30 SC509708 2021-10-01 2022-09-30 SC509708 frs-core:CurrentFinancialInstruments 2022-09-30 SC509708 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 SC509708 frs-core:Non-currentFinancialInstruments 2022-09-30 SC509708 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 SC509708 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 SC509708 frs-core:CurrentFinancialInstruments 2022-09-30 SC509708 frs-core:AfterOneYear 2021-10-01 2022-09-30 SC509708 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 SC509708 frs-core:BetweenOneFiveYears 2022-09-30 SC509708 frs-core:ComputerEquipment 2022-09-30 SC509708 frs-core:ComputerEquipment 2021-10-01 2022-09-30 SC509708 frs-core:ComputerEquipment 2021-09-30 SC509708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 SC509708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 SC509708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 SC509708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 SC509708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 SC509708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 SC509708 frs-core:FurnitureFittings 2022-09-30 SC509708 frs-core:FurnitureFittings 2021-10-01 2022-09-30 SC509708 frs-core:FurnitureFittings 2021-09-30 SC509708 frs-core:NetGoodwill 2022-09-30 SC509708 frs-core:NetGoodwill 2021-10-01 2022-09-30 SC509708 frs-core:NetGoodwill 2021-09-30 SC509708 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 SC509708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 SC509708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 SC509708 frs-core:LandBuildings 2022-09-30 SC509708 frs-core:LandBuildings 2021-10-01 2022-09-30 SC509708 frs-core:LandBuildings 2021-09-30 SC509708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 SC509708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 SC509708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 SC509708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 SC509708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 SC509708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 SC509708 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 SC509708 frs-core:MoreThanFiveYears 2022-09-30 SC509708 frs-core:MotorVehicles 2022-09-30 SC509708 frs-core:MotorVehicles 2021-10-01 2022-09-30 SC509708 frs-core:MotorVehicles 2021-09-30 SC509708 frs-core:OtherResidualIntangibleAssets 2022-09-30 SC509708 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 SC509708 frs-core:OtherResidualIntangibleAssets 2021-09-30 SC509708 frs-core:PlantMachinery 2022-09-30 SC509708 frs-core:PlantMachinery 2021-10-01 2022-09-30 SC509708 frs-core:PlantMachinery 2021-09-30 SC509708 frs-core:Secured 2022-09-30 SC509708 frs-core:Unsecured 2022-09-30 SC509708 frs-core:WithinOneYear 2021-10-01 2022-09-30 SC509708 frs-core:WithinOneYear 2022-09-30 SC509708 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 SC509708 frs-core:CapitalRedemptionReserve 2021-09-30 SC509708 frs-core:CapitalRedemptionReserve 2022-09-30 SC509708 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 SC509708 frs-core:OtherReservesSubtotal 2021-09-30 SC509708 frs-core:OtherReservesSubtotal 2022-09-30 SC509708 frs-core:RevaluationReserve 2021-10-01 2022-09-30 SC509708 frs-core:RevaluationReserve 2021-09-30 SC509708 frs-core:RevaluationReserve 2022-09-30 SC509708 frs-core:SharePremium 2021-10-01 2022-09-30 SC509708 frs-core:SharePremium 2021-09-30 SC509708 frs-core:SharePremium 2022-09-30 SC509708 frs-core:ShareCapital 2021-10-01 2022-09-30 SC509708 frs-core:ShareCapital 2021-09-30 SC509708 frs-core:ShareCapital 2022-09-30 SC509708 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 SC509708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 SC509708 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 SC509708 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 SC509708 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 SC509708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 SC509708 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 SC509708 frs-countries:Europe 2021-10-01 2022-09-30 SC509708 frs-countries:NorthAmerica 2021-10-01 2022-09-30 SC509708 frs-countries:SouthAmerica 2021-10-01 2022-09-30 SC509708 frs-countries:Asia 2021-10-01 2022-09-30 SC509708 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 SC509708 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 SC509708 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 SC509708 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 SC509708 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 SC509708 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 SC509708 frs-bus:FullAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:FRS102 2021-10-01 2022-09-30 SC509708 frs-bus:MediumEntities 2021-10-01 2022-09-30 SC509708 frs-bus:SmallEntities 2021-10-01 2022-09-30 SC509708 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 SC509708 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 SC509708 frs-bus:Audited 2021-10-01 2022-09-30 SC509708 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 SC509708 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 SC509708 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 SC509708 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 SC509708 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 SC509708 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 SC509708 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 SC509708 frs-bus:OrdinaryShareClass1 2021-09-30 SC509708 frs-bus:OrdinaryShareClass1 2022-09-30 SC509708 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 SC509708 frs-bus:OrdinaryShareClass2 2021-09-30 SC509708 frs-bus:OrdinaryShareClass2 2022-09-30 SC509708 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 SC509708 frs-bus:OrdinaryShareClass3 2021-09-30 SC509708 frs-bus:OrdinaryShareClass3 2022-09-30 SC509708 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 SC509708 frs-bus:OrdinaryShareClass4 2021-09-30 SC509708 frs-bus:OrdinaryShareClass4 2022-09-30 SC509708 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 SC509708 frs-bus:OrdinaryShareClass5 2021-09-30 SC509708 frs-bus:OrdinaryShareClass5 2022-09-30 SC509708 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 SC509708 frs-bus:PreferenceShareClass1 2021-09-30 SC509708 frs-bus:PreferenceShareClass1 2022-09-30 SC509708 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 SC509708 frs-bus:PreferenceShareClass2 2021-09-30 SC509708 frs-bus:PreferenceShareClass2 2022-09-30 SC509708 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 SC509708 frs-bus:PreferenceShareClass3 2021-09-30 SC509708 frs-bus:PreferenceShareClass3 2022-09-30 SC509708 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 SC509708 frs-bus:PreferenceShareClass4 2021-09-30 SC509708 frs-bus:PreferenceShareClass4 2022-09-30 SC509708 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 SC509708 frs-bus:PreferenceShareClass5 2021-09-30 SC509708 frs-bus:PreferenceShareClass5 2022-09-30 SC509708 1 2021-10-01 2022-09-30 SC509708 1 2022-09-30 SC509708 1 2021-10-01 2022-09-30 SC509708 frs-core:LeasedAssets 2021-10-01 2022-09-30 SC509708 frs-core:OwnedAssets 2021-10-01 2022-09-30 SC509708 frs-core:CurrencyRisk 2021-10-01 2022-09-30 SC509708 frs-core:MarketRisk 2021-10-01 2022-09-30 SC509708 frs-core:InterestRateRisk 2021-10-01 2022-09-30 SC509708 frs-core:DeferredTaxation 2021-10-01 2022-09-30 SC509708 frs-core:DeferredTaxation 2021-09-30 SC509708 frs-core:DeferredTaxation 2022-09-30 SC509708 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC509708 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 SC509708 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 SC509708 frs-core:ProvisionsDeferredTax 2022-09-30 SC509708 frs-core:OtherDeferredTax 2022-09-30 SC509708 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 SC509708 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 SC509708 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 SC509708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 SC509708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 SC509708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 SC509708 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC509708 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 SC509708 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 SC509708 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC509708 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 SC509708 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 SC509708 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 SC509708 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 SC509708 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 SC509708 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 SC509708 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 SC509708 frs-core:TaxCreditsDeferredTax 2022-09-30 SC509708 frs-core:CostValuation 2021-09-30 SC509708 frs-core:AdditionsToInvestments 2022-09-30 SC509708 frs-core:DisposalsRepaymentsInvestments 2022-09-30 SC509708 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 SC509708 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 SC509708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 SC509708 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 SC509708 frs-core:CostValuation 2022-09-30 SC509708 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 SC509708 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 SC509708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 SC509708 frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:ListedExchangeTraded 2021-09-30 SC509708 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 SC509708 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 SC509708 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 SC509708 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SC509708 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 SC509708 dpl-frs:Item4 2021-10-01 2022-09-30 SC509708 dpl-frs:Item4 2021-09-30 SC509708 dpl-frs:Item4 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 SC509708 dpl-frs:Item5 2021-10-01 2022-09-30 SC509708 dpl-frs:Item5 2021-09-30 SC509708 dpl-frs:Item5 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 SC509708 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 SC509708 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 SC509708 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2022-09-30 SC509708 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 SC509708 1 2021-10-01 2022-09-30 SC509708 frs-countries:Scotland 2021-10-01 2022-09-30
Registered number: SC509708
Strathaven Airfield Limited
Financial Statements
For The Year Ended 30 September 2023
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC509708
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 12,484 16,197
12,484 16,197
CURRENT ASSETS
Debtors 4 7,287 7,341
Cash at bank and in hand 11,004 8,005
18,291 15,346
Creditors: Amounts Falling Due Within One Year 5 (2,687 ) (2,351 )
NET CURRENT ASSETS (LIABILITIES) 15,604 12,995
TOTAL ASSETS LESS CURRENT LIABILITIES 28,088 29,192
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,372 ) (3,077 )
NET ASSETS 25,716 26,115
Income and Expenditure Account 25,716 26,115
MEMBERS' FUNDS 25,716 26,115
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Colin MacKinnon
Director
30th December 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
1.3. 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:
Tenant Improvements 10% Straight Line
Plant & Machinery 20% Reducing Balance
Fire Hydrant 10% Straight Line
Fixtures & Fittings 20% Reducing Balance
1.4. Taxation
Corporation 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 year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
3. Tangible Assets
Land & Property
Tenant Improvements Plant & Machinery Fire Hydrant Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 October 2022 2,834 14,612 24,099 698 42,243
Additions - 418 - 133 551
As at 30 September 2023 2,834 15,030 24,099 831 42,794
Depreciation
As at 1 October 2022 567 7,446 17,472 561 26,046
Provided during the period 283 1,517 2,410 54 4,264
As at 30 September 2023 850 8,963 19,882 615 30,310
Net Book Value
As at 30 September 2023 1,984 6,067 4,217 216 12,484
As at 1 October 2022 2,267 7,166 6,627 137 16,197
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 632 148
Prepayments and accrued income 6,655 5,811
Directors' loan accounts - 1,382
7,287 7,341
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 53
Other creditor - 35
Accruals 2,592 2,211
Directors' loan accounts 95 52
2,687 2,351
6. Directors Advances, Credits and Guarantees
Included within Debtors/Creditors are the following loans from/to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Ms Marta Briongos Bartolme 51 - - - 51
Mr Colin MacKinnon (1,382 ) 10,696 - 9,270 44
The above loan is unsecured, interest free and repayable on demand.
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7. Related Party Transactions
During the year Strathaven Airfield Limited paid rent of £45,200 (2022 - £43,200) to The Scottish Flying Club. The Scottish Flying Club is a partnership controlled by Mr C MacKinnon and Ms M Briongos who are Directors of Strathaven Airfield Limited.
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9. Controlling Party
The company's controlling parties are Colin MacKinnon and Marta Briongos.
Page 5