Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 31 January 2024 31 January 2024 12862958 Martha Fitzgerald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12862958 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12862958 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 12862958 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2024-01-31 12862958 frs-core:AllSubsidiaries 2022-10-01 2024-01-31 12862958 frs-core:KeyManagementPersonnel 2022-10-01 2024-01-31 12862958 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2024-01-31 12862958 frs-core:OtherRelatedParties 2022-10-01 2024-01-31 12862958 2022-09-30 12862958 2024-01-31 12862958 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 2022-10-01 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 2024-01-31 12862958 frs-core:AfterOneYear 2022-10-01 2024-01-31 12862958 frs-core:BetweenOneFiveYears 2022-10-01 2024-01-31 12862958 frs-core:BetweenOneFiveYears 2024-01-31 12862958 frs-core:ComputerEquipment 2024-01-31 12862958 frs-core:ComputerEquipment 2022-10-01 2024-01-31 12862958 frs-core:ComputerEquipment 2022-09-30 12862958 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 12862958 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2024-01-31 12862958 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 12862958 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 12862958 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2024-01-31 12862958 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 12862958 frs-core:FurnitureFittings 2024-01-31 12862958 frs-core:FurnitureFittings 2022-10-01 2024-01-31 12862958 frs-core:FurnitureFittings 2022-09-30 12862958 frs-core:NetGoodwill 2024-01-31 12862958 frs-core:NetGoodwill 2022-10-01 2024-01-31 12862958 frs-core:NetGoodwill 2022-09-30 12862958 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 12862958 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2024-01-31 12862958 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 12862958 frs-core:LandBuildings 2024-01-31 12862958 frs-core:LandBuildings 2022-10-01 2024-01-31 12862958 frs-core:LandBuildings 2022-09-30 12862958 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 12862958 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2024-01-31 12862958 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 12862958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 12862958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2024-01-31 12862958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 12862958 frs-core:MoreThanFiveYears 2022-10-01 2024-01-31 12862958 frs-core:MoreThanFiveYears 2024-01-31 12862958 frs-core:MotorVehicles 2024-01-31 12862958 frs-core:MotorVehicles 2022-10-01 2024-01-31 12862958 frs-core:MotorVehicles 2022-09-30 12862958 frs-core:OtherResidualIntangibleAssets 2024-01-31 12862958 frs-core:OtherResidualIntangibleAssets 2022-10-01 2024-01-31 12862958 frs-core:OtherResidualIntangibleAssets 2022-09-30 12862958 frs-core:PlantMachinery 2024-01-31 12862958 frs-core:PlantMachinery 2022-10-01 2024-01-31 12862958 frs-core:PlantMachinery 2022-09-30 12862958 frs-core:Secured 2024-01-31 12862958 frs-core:Unsecured 2024-01-31 12862958 frs-core:WithinOneYear 2022-10-01 2024-01-31 12862958 frs-core:WithinOneYear 2024-01-31 12862958 frs-core:CapitalRedemptionReserve 2022-10-01 2024-01-31 12862958 frs-core:CapitalRedemptionReserve 2022-09-30 12862958 frs-core:CapitalRedemptionReserve 2024-01-31 12862958 frs-core:OtherReservesSubtotal 2022-10-01 2024-01-31 12862958 frs-core:OtherReservesSubtotal 2022-09-30 12862958 frs-core:OtherReservesSubtotal 2024-01-31 12862958 frs-core:RevaluationReserve 2022-10-01 2024-01-31 12862958 frs-core:RevaluationReserve 2022-09-30 12862958 frs-core:RevaluationReserve 2024-01-31 12862958 frs-core:SharePremium 2022-10-01 2024-01-31 12862958 frs-core:SharePremium 2022-09-30 12862958 frs-core:SharePremium 2024-01-31 12862958 frs-core:ShareCapital 2022-10-01 2024-01-31 12862958 frs-core:ShareCapital 2022-09-30 12862958 frs-core:ShareCapital 2024-01-31 12862958 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2024-01-31 12862958 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 12862958 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 12862958 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 12862958 frs-countries:UnitedKingdom 2022-10-01 2024-01-31 12862958 frs-countries:Europe 2022-10-01 2024-01-31 12862958 frs-countries:NorthAmerica 2022-10-01 2024-01-31 12862958 frs-countries:SouthAmerica 2022-10-01 2024-01-31 12862958 frs-countries:Asia 2022-10-01 2024-01-31 12862958 frs-countries:RestWorldOutsideUK 2022-10-01 2024-01-31 12862958 frs-bus:HighestPaidDirector 2022-10-01 2024-01-31 12862958 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2024-01-31 12862958 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2024-01-31 12862958 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2024-01-31 12862958 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2024-01-31 12862958 frs-bus:FullAccounts 2022-10-01 2024-01-31 12862958 frs-bus:FilletedAccounts 2022-10-01 2024-01-31 12862958 frs-bus:AbridgedAccounts 2022-10-01 2024-01-31 12862958 frs-bus:FRS102 2022-10-01 2024-01-31 12862958 frs-bus:MediumEntities 2022-10-01 2024-01-31 12862958 frs-bus:SmallEntities 2022-10-01 2024-01-31 12862958 frs-bus:EntityHasNeverTraded 2022-10-01 2024-01-31 12862958 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2024-01-31 12862958 frs-bus:Audited 2022-10-01 2024-01-31 12862958 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2024-01-31 12862958 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2024-01-31 12862958 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2024-01-31 12862958 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2024-01-31 12862958 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2024-01-31 12862958 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2024-01-31 12862958 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2024-01-31 12862958 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2024-01-31 12862958 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2024-01-31 12862958 frs-bus:OrdinaryShareClass1 2022-10-01 2024-01-31 12862958 frs-bus:OrdinaryShareClass1 2022-09-30 12862958 frs-bus:OrdinaryShareClass1 2024-01-31 12862958 frs-bus:OrdinaryShareClass2 2022-10-01 2024-01-31 12862958 frs-bus:OrdinaryShareClass2 2022-09-30 12862958 frs-bus:OrdinaryShareClass2 2024-01-31 12862958 frs-bus:OrdinaryShareClass3 2022-10-01 2024-01-31 12862958 frs-bus:OrdinaryShareClass3 2022-09-30 12862958 frs-bus:OrdinaryShareClass3 2024-01-31 12862958 frs-bus:OrdinaryShareClass4 2022-10-01 2024-01-31 12862958 frs-bus:OrdinaryShareClass4 2022-09-30 12862958 frs-bus:OrdinaryShareClass4 2024-01-31 12862958 frs-bus:OrdinaryShareClass5 2022-10-01 2024-01-31 12862958 frs-bus:OrdinaryShareClass5 2022-09-30 12862958 frs-bus:OrdinaryShareClass5 2024-01-31 12862958 frs-bus:PreferenceShareClass1 2022-10-01 2024-01-31 12862958 frs-bus:PreferenceShareClass1 2022-09-30 12862958 frs-bus:PreferenceShareClass1 2024-01-31 12862958 frs-bus:PreferenceShareClass2 2022-10-01 2024-01-31 12862958 frs-bus:PreferenceShareClass2 2022-09-30 12862958 frs-bus:PreferenceShareClass2 2024-01-31 12862958 frs-bus:PreferenceShareClass3 2022-10-01 2024-01-31 12862958 frs-bus:PreferenceShareClass3 2022-09-30 12862958 frs-bus:PreferenceShareClass3 2024-01-31 12862958 frs-bus:PreferenceShareClass4 2022-10-01 2024-01-31 12862958 frs-bus:PreferenceShareClass4 2022-09-30 12862958 frs-bus:PreferenceShareClass4 2024-01-31 12862958 frs-bus:PreferenceShareClass5 2022-10-01 2024-01-31 12862958 frs-bus:PreferenceShareClass5 2022-09-30 12862958 frs-bus:PreferenceShareClass5 2024-01-31 12862958 1 2022-10-01 2024-01-31 12862958 1 2024-01-31 12862958 1 2022-10-01 2024-01-31 12862958 frs-core:LeasedAssets 2022-10-01 2024-01-31 12862958 frs-core:OwnedAssets 2022-10-01 2024-01-31 12862958 frs-core:CurrencyRisk 2022-10-01 2024-01-31 12862958 frs-core:MarketRisk 2022-10-01 2024-01-31 12862958 frs-core:InterestRateRisk 2022-10-01 2024-01-31 12862958 frs-core:DeferredTaxation 2022-10-01 2024-01-31 12862958 frs-core:DeferredTaxation 2022-09-30 12862958 frs-core:DeferredTaxation 2024-01-31 12862958 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2024-01-31 12862958 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12862958 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 12862958 frs-core:ProvisionsDeferredTax 2024-01-31 12862958 frs-core:OtherDeferredTax 2024-01-31 12862958 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 12862958 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 12862958 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 12862958 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2024-01-31 12862958 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 12862958 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2024-01-31 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2024-01-31 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 12862958 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 12862958 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 12862958 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 12862958 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 12862958 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 12862958 frs-core:TaxCreditsDeferredTax 2024-01-31 12862958 frs-core:CostValuation 2022-09-30 12862958 frs-core:AdditionsToInvestments 2024-01-31 12862958 frs-core:DisposalsRepaymentsInvestments 2024-01-31 12862958 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 12862958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 12862958 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 12862958 frs-core:CostValuation 2024-01-31 12862958 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 12862958 frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 12862958 frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 12862958 dpl-frs:CostSales 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales 2022-09-30 12862958 dpl-frs:CostSales 2024-01-31 12862958 dpl-frs:DistributionCosts 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses 2022-10-01 2024-01-31 12862958 frs-bus:Director1 2022-10-01 2024-01-31 12862958 frs-bus:Director1 2022-09-30 12862958 frs-bus:Director1 2024-01-31 12862958 1 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 1 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 1 2024-01-31 12862958 2 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 2 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 2 2024-01-31 12862958 3 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 3 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 3 2024-01-31 12862958 4 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 4 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 4 2024-01-31 12862958 5 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 5 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 5 2024-01-31 12862958 6 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 6 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 6 2024-01-31 12862958 7 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 7 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 7 2024-01-31 12862958 8 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 8 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 8 2024-01-31 12862958 9 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 9 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 9 2024-01-31 12862958 10 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 10 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 10 2024-01-31 12862958 11 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 11 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 11 2024-01-31 12862958 12 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 12 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 12 2024-01-31 12862958 13 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 13 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 13 2024-01-31 12862958 14 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 14 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 14 2024-01-31 12862958 15 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 15 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 15 2024-01-31 12862958 16 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 16 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 16 2024-01-31 12862958 17 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 17 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 17 2024-01-31 12862958 18 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 18 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 18 2024-01-31 12862958 19 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 19 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 19 2024-01-31 12862958 20 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments 20 2024-01-31 12862958 frs-core:Non-currentFinancialInstruments 20 2024-01-31 12862958 dpl-frs:Item1 2022-10-01 2024-01-31 12862958 dpl-frs:Item1 2022-09-30 12862958 dpl-frs:Item1 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2024-01-31 12862958 dpl-frs:Item2 2022-10-01 2024-01-31 12862958 dpl-frs:Item2 2022-09-30 12862958 dpl-frs:Item2 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2024-01-31 12862958 dpl-frs:Item3 2022-10-01 2024-01-31 12862958 dpl-frs:Item3 2022-09-30 12862958 dpl-frs:Item3 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2024-01-31 12862958 dpl-frs:Item4 2022-10-01 2024-01-31 12862958 dpl-frs:Item4 2022-09-30 12862958 dpl-frs:Item4 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2024-01-31 12862958 dpl-frs:Item5 2022-10-01 2024-01-31 12862958 dpl-frs:Item5 2022-09-30 12862958 dpl-frs:Item5 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2024-01-31 12862958 dpl-frs:Item6 2022-10-01 2024-01-31 12862958 dpl-frs:Item6 2022-09-30 12862958 dpl-frs:Item6 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2024-01-31 12862958 dpl-frs:Item7 2022-10-01 2024-01-31 12862958 dpl-frs:Item7 2022-09-30 12862958 dpl-frs:Item7 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2024-01-31 12862958 dpl-frs:Item8 2022-10-01 2024-01-31 12862958 dpl-frs:Item8 2022-09-30 12862958 dpl-frs:Item8 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2024-01-31 12862958 dpl-frs:Item9 2022-10-01 2024-01-31 12862958 dpl-frs:Item9 2022-09-30 12862958 dpl-frs:Item9 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2024-01-31 12862958 dpl-frs:Item10 2022-10-01 2024-01-31 12862958 dpl-frs:Item10 2022-09-30 12862958 dpl-frs:Item10 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2024-01-31 12862958 dpl-frs:Item11 2022-10-01 2024-01-31 12862958 dpl-frs:Item11 2022-09-30 12862958 dpl-frs:Item11 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2024-01-31 12862958 dpl-frs:Item12 2022-10-01 2024-01-31 12862958 dpl-frs:Item12 2022-09-30 12862958 dpl-frs:Item12 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2024-01-31 12862958 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 12862958 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2024-01-31 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2024-01-31 12862958 1 2022-10-01 2024-01-31 12862958 frs-countries:EnglandWales 2022-10-01 2024-01-31 12862958 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 12862958 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 12862958 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 12862958 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 12862958 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 12862958 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 12862958 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 12862958 2021-09-30 12862958 2022-09-30 12862958 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 2022-09-30 12862958 frs-core:AfterOneYear 2021-10-01 2022-09-30 12862958 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 12862958 frs-core:BetweenOneFiveYears 2022-09-30 12862958 frs-core:ComputerEquipment 2022-09-30 12862958 frs-core:ComputerEquipment 2021-10-01 2022-09-30 12862958 frs-core:ComputerEquipment 2021-09-30 12862958 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 12862958 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 12862958 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 12862958 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 12862958 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 12862958 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 12862958 frs-core:FurnitureFittings 2022-09-30 12862958 frs-core:FurnitureFittings 2021-10-01 2022-09-30 12862958 frs-core:FurnitureFittings 2021-09-30 12862958 frs-core:NetGoodwill 2022-09-30 12862958 frs-core:NetGoodwill 2021-10-01 2022-09-30 12862958 frs-core:NetGoodwill 2021-09-30 12862958 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 12862958 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 12862958 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 12862958 frs-core:LandBuildings 2022-09-30 12862958 frs-core:LandBuildings 2021-10-01 2022-09-30 12862958 frs-core:LandBuildings 2021-09-30 12862958 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 12862958 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 12862958 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 12862958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 12862958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 12862958 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 12862958 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 12862958 frs-core:MoreThanFiveYears 2022-09-30 12862958 frs-core:MotorVehicles 2022-09-30 12862958 frs-core:MotorVehicles 2021-10-01 2022-09-30 12862958 frs-core:MotorVehicles 2021-09-30 12862958 frs-core:OtherResidualIntangibleAssets 2022-09-30 12862958 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 12862958 frs-core:OtherResidualIntangibleAssets 2021-09-30 12862958 frs-core:PlantMachinery 2022-09-30 12862958 frs-core:PlantMachinery 2021-10-01 2022-09-30 12862958 frs-core:PlantMachinery 2021-09-30 12862958 frs-core:Secured 2022-09-30 12862958 frs-core:Unsecured 2022-09-30 12862958 frs-core:WithinOneYear 2021-10-01 2022-09-30 12862958 frs-core:WithinOneYear 2022-09-30 12862958 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 12862958 frs-core:CapitalRedemptionReserve 2021-09-30 12862958 frs-core:CapitalRedemptionReserve 2022-09-30 12862958 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 12862958 frs-core:OtherReservesSubtotal 2021-09-30 12862958 frs-core:OtherReservesSubtotal 2022-09-30 12862958 frs-core:RevaluationReserve 2021-10-01 2022-09-30 12862958 frs-core:RevaluationReserve 2021-09-30 12862958 frs-core:RevaluationReserve 2022-09-30 12862958 frs-core:SharePremium 2021-10-01 2022-09-30 12862958 frs-core:SharePremium 2021-09-30 12862958 frs-core:SharePremium 2022-09-30 12862958 frs-core:ShareCapital 2021-10-01 2022-09-30 12862958 frs-core:ShareCapital 2021-09-30 12862958 frs-core:ShareCapital 2022-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12862958 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 12862958 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 12862958 frs-countries:Europe 2021-10-01 2022-09-30 12862958 frs-countries:NorthAmerica 2021-10-01 2022-09-30 12862958 frs-countries:SouthAmerica 2021-10-01 2022-09-30 12862958 frs-countries:Asia 2021-10-01 2022-09-30 12862958 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 12862958 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 12862958 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 12862958 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 12862958 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 12862958 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 12862958 frs-bus:FullAccounts 2021-10-01 2022-09-30 12862958 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 12862958 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 12862958 frs-bus:FRS102 2021-10-01 2022-09-30 12862958 frs-bus:MediumEntities 2021-10-01 2022-09-30 12862958 frs-bus:SmallEntities 2021-10-01 2022-09-30 12862958 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 12862958 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 12862958 frs-bus:Audited 2021-10-01 2022-09-30 12862958 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 12862958 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 12862958 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12862958 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12862958 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12862958 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12862958 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12862958 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12862958 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12862958 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 12862958 frs-bus:OrdinaryShareClass1 2021-09-30 12862958 frs-bus:OrdinaryShareClass1 2022-09-30 12862958 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 12862958 frs-bus:OrdinaryShareClass2 2021-09-30 12862958 frs-bus:OrdinaryShareClass2 2022-09-30 12862958 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 12862958 frs-bus:OrdinaryShareClass3 2021-09-30 12862958 frs-bus:OrdinaryShareClass3 2022-09-30 12862958 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 12862958 frs-bus:OrdinaryShareClass4 2021-09-30 12862958 frs-bus:OrdinaryShareClass4 2022-09-30 12862958 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 12862958 frs-bus:OrdinaryShareClass5 2021-09-30 12862958 frs-bus:OrdinaryShareClass5 2022-09-30 12862958 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 12862958 frs-bus:PreferenceShareClass1 2021-09-30 12862958 frs-bus:PreferenceShareClass1 2022-09-30 12862958 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 12862958 frs-bus:PreferenceShareClass2 2021-09-30 12862958 frs-bus:PreferenceShareClass2 2022-09-30 12862958 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 12862958 frs-bus:PreferenceShareClass3 2021-09-30 12862958 frs-bus:PreferenceShareClass3 2022-09-30 12862958 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 12862958 frs-bus:PreferenceShareClass4 2021-09-30 12862958 frs-bus:PreferenceShareClass4 2022-09-30 12862958 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 12862958 frs-bus:PreferenceShareClass5 2021-09-30 12862958 frs-bus:PreferenceShareClass5 2022-09-30 12862958 1 2021-10-01 2022-09-30 12862958 1 2022-09-30 12862958 1 2021-10-01 2022-09-30 12862958 frs-core:LeasedAssets 2021-10-01 2022-09-30 12862958 frs-core:OwnedAssets 2021-10-01 2022-09-30 12862958 frs-core:CurrencyRisk 2021-10-01 2022-09-30 12862958 frs-core:MarketRisk 2021-10-01 2022-09-30 12862958 frs-core:InterestRateRisk 2021-10-01 2022-09-30 12862958 frs-core:DeferredTaxation 2021-10-01 2022-09-30 12862958 frs-core:DeferredTaxation 2021-09-30 12862958 frs-core:DeferredTaxation 2022-09-30 12862958 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 12862958 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12862958 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12862958 frs-core:ProvisionsDeferredTax 2022-09-30 12862958 frs-core:OtherDeferredTax 2022-09-30 12862958 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 12862958 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 12862958 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 12862958 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 12862958 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 12862958 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 12862958 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 12862958 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 12862958 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 12862958 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 12862958 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 12862958 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 12862958 frs-core:TaxCreditsDeferredTax 2022-09-30 12862958 frs-core:CostValuation 2021-09-30 12862958 frs-core:AdditionsToInvestments 2022-09-30 12862958 frs-core:DisposalsRepaymentsInvestments 2022-09-30 12862958 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 12862958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 12862958 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 12862958 frs-core:CostValuation 2022-09-30 12862958 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 12862958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 12862958 frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:ListedExchangeTraded 2021-09-30 12862958 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 12862958 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12862958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12862958 frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:UnlistedNon-exchangeTraded 2021-09-30 12862958 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12862958 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12862958 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12862958 dpl-frs:CostSales 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales 2021-09-30 12862958 dpl-frs:CostSales 2022-09-30 12862958 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 12862958 frs-bus:Director1 2021-10-01 2022-09-30 12862958 frs-bus:Director1 2021-09-30 12862958 frs-bus:Director1 2022-09-30 12862958 1 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 1 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 1 2022-09-30 12862958 2 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 2 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 2 2022-09-30 12862958 3 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 3 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 3 2022-09-30 12862958 4 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 4 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 4 2022-09-30 12862958 5 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 5 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 5 2022-09-30 12862958 6 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 6 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 6 2022-09-30 12862958 7 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 7 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 7 2022-09-30 12862958 8 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 8 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 8 2022-09-30 12862958 9 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 9 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 9 2022-09-30 12862958 10 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 10 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 10 2022-09-30 12862958 11 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 11 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 11 2022-09-30 12862958 12 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 12 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 12 2022-09-30 12862958 13 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 13 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 13 2022-09-30 12862958 14 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 14 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 14 2022-09-30 12862958 15 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 15 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 15 2022-09-30 12862958 16 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 16 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 16 2022-09-30 12862958 17 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 17 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 17 2022-09-30 12862958 18 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 18 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 18 2022-09-30 12862958 19 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 19 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 19 2022-09-30 12862958 20 2021-10-01 2022-09-30 12862958 frs-core:CurrentFinancialInstruments 20 2022-09-30 12862958 frs-core:Non-currentFinancialInstruments 20 2022-09-30 12862958 dpl-frs:Item1 2021-10-01 2022-09-30 12862958 dpl-frs:Item1 2021-09-30 12862958 dpl-frs:Item1 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 12862958 dpl-frs:Item2 2021-10-01 2022-09-30 12862958 dpl-frs:Item2 2021-09-30 12862958 dpl-frs:Item2 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 12862958 dpl-frs:Item3 2021-10-01 2022-09-30 12862958 dpl-frs:Item3 2021-09-30 12862958 dpl-frs:Item3 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 12862958 dpl-frs:Item4 2021-10-01 2022-09-30 12862958 dpl-frs:Item4 2021-09-30 12862958 dpl-frs:Item4 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 12862958 dpl-frs:Item5 2021-10-01 2022-09-30 12862958 dpl-frs:Item5 2021-09-30 12862958 dpl-frs:Item5 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 12862958 dpl-frs:Item6 2021-10-01 2022-09-30 12862958 dpl-frs:Item6 2021-09-30 12862958 dpl-frs:Item6 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 12862958 dpl-frs:Item7 2021-10-01 2022-09-30 12862958 dpl-frs:Item7 2021-09-30 12862958 dpl-frs:Item7 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 12862958 dpl-frs:Item8 2021-10-01 2022-09-30 12862958 dpl-frs:Item8 2021-09-30 12862958 dpl-frs:Item8 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 12862958 dpl-frs:Item9 2021-10-01 2022-09-30 12862958 dpl-frs:Item9 2021-09-30 12862958 dpl-frs:Item9 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 12862958 dpl-frs:Item10 2021-10-01 2022-09-30 12862958 dpl-frs:Item10 2021-09-30 12862958 dpl-frs:Item10 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 12862958 dpl-frs:Item11 2021-10-01 2022-09-30 12862958 dpl-frs:Item11 2021-09-30 12862958 dpl-frs:Item11 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 12862958 dpl-frs:Item12 2021-10-01 2022-09-30 12862958 dpl-frs:Item12 2021-09-30 12862958 dpl-frs:Item12 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 12862958 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 12862958 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 12862958 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 12862958 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 12862958 1 2021-10-01 2022-09-30 12862958 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 12862958
Martha Fitzgerald Consultancy Limited
Unaudited Financial Statements
For the Period 1 October 2022 to 31 January 2024
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12862958
31 January 2024 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 350 700
350 700
CURRENT ASSETS
Cash at bank and in hand 13,097 15,855
13,097 15,855
Creditors: Amounts Falling Due Within One Year 4 (7,379 ) (8,245 )
NET CURRENT ASSETS (LIABILITIES) 5,718 7,610
TOTAL ASSETS LESS CURRENT LIABILITIES 6,068 8,310
PROVISIONS FOR LIABILITIES
Deferred Taxation (67 ) (133 )
NET ASSETS 6,001 8,177
CAPITAL AND RESERVES
Called up share capital 5 1 1
Income Statement 6,000 8,176
SHAREHOLDERS' FUNDS 6,001 8,177
Page 1
Page 2
For the period ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Martha Fitzgerald
Director
05/01/2024
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 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Straight Line
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised 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.
...CONTINUED
Page 3
Page 4
1.4. Taxation - continued
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 assets reflect 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 as follows: 1 (2022: 1)
1 1
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 1,400
As at 31 January 2024 1,400
Depreciation
As at 1 October 2022 700
Provided during the period 350
As at 31 January 2024 1,050
Net Book Value
As at 31 January 2024 350
As at 1 October 2022 700
4. Creditors: Amounts Falling Due Within One Year
31 January 2024 30 September 2022
£ £
Corporation tax 1,931 2,723
Accruals and deferred income 1,661 1,589
Director's loan account 3,787 3,933
7,379 8,245
Page 4
Page 5
5. Share Capital
31 January 2024 30 September 2022
£ £
Allotted, Called up and fully paid 1 1
6. General Information
Martha Fitzgerald Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12862958 . The registered office is 251 Woodlands Road, Aylesford, ME20 7QD.
Page 5