Acorah Software Products - Accounts Production 14.4.601 false true 30 September 2022 1 October 2021 false 1 October 2022 31 October 2023 31 October 2023 06361481 Mr Malcolm Benson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06361481 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 06361481 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 06361481 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-10-31 06361481 frs-core:AllSubsidiaries 2022-10-01 2023-10-31 06361481 frs-core:KeyManagementPersonnel 2022-10-01 2023-10-31 06361481 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-10-31 06361481 frs-core:OtherRelatedParties 2022-10-01 2023-10-31 06361481 2022-09-30 06361481 2023-10-31 06361481 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 2022-10-01 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 2023-10-31 06361481 frs-core:AfterOneYear 2022-10-01 2023-10-31 06361481 frs-core:BetweenOneFiveYears 2022-10-01 2023-10-31 06361481 frs-core:BetweenOneFiveYears 2023-10-31 06361481 frs-core:ComputerEquipment 2023-10-31 06361481 frs-core:ComputerEquipment 2022-10-01 2023-10-31 06361481 frs-core:ComputerEquipment 2022-09-30 06361481 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 06361481 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-10-31 06361481 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 06361481 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 06361481 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-10-31 06361481 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 06361481 frs-core:FurnitureFittings 2023-10-31 06361481 frs-core:FurnitureFittings 2022-10-01 2023-10-31 06361481 frs-core:FurnitureFittings 2022-09-30 06361481 frs-core:NetGoodwill 2023-10-31 06361481 frs-core:NetGoodwill 2022-10-01 2023-10-31 06361481 frs-core:NetGoodwill 2022-09-30 06361481 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 06361481 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-10-31 06361481 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 06361481 frs-core:LandBuildings 2023-10-31 06361481 frs-core:LandBuildings 2022-10-01 2023-10-31 06361481 frs-core:LandBuildings 2022-09-30 06361481 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 06361481 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-10-31 06361481 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 06361481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 06361481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-10-31 06361481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 06361481 frs-core:MoreThanFiveYears 2022-10-01 2023-10-31 06361481 frs-core:MoreThanFiveYears 2023-10-31 06361481 frs-core:MotorVehicles 2023-10-31 06361481 frs-core:MotorVehicles 2022-10-01 2023-10-31 06361481 frs-core:MotorVehicles 2022-09-30 06361481 frs-core:OtherResidualIntangibleAssets 2023-10-31 06361481 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-10-31 06361481 frs-core:OtherResidualIntangibleAssets 2022-09-30 06361481 frs-core:PlantMachinery 2023-10-31 06361481 frs-core:PlantMachinery 2022-10-01 2023-10-31 06361481 frs-core:PlantMachinery 2022-09-30 06361481 frs-core:Secured 2023-10-31 06361481 frs-core:Unsecured 2023-10-31 06361481 frs-core:WithinOneYear 2022-10-01 2023-10-31 06361481 frs-core:WithinOneYear 2023-10-31 06361481 frs-core:CapitalRedemptionReserve 2022-10-01 2023-10-31 06361481 frs-core:CapitalRedemptionReserve 2022-09-30 06361481 frs-core:CapitalRedemptionReserve 2023-10-31 06361481 frs-core:OtherReservesSubtotal 2022-10-01 2023-10-31 06361481 frs-core:OtherReservesSubtotal 2022-09-30 06361481 frs-core:OtherReservesSubtotal 2023-10-31 06361481 frs-core:RevaluationReserve 2022-10-01 2023-10-31 06361481 frs-core:RevaluationReserve 2022-09-30 06361481 frs-core:RevaluationReserve 2023-10-31 06361481 frs-core:SharePremium 2022-10-01 2023-10-31 06361481 frs-core:SharePremium 2022-09-30 06361481 frs-core:SharePremium 2023-10-31 06361481 frs-core:ShareCapital 2022-10-01 2023-10-31 06361481 frs-core:ShareCapital 2022-09-30 06361481 frs-core:ShareCapital 2023-10-31 06361481 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-10-31 06361481 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 06361481 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 06361481 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 06361481 frs-countries:UnitedKingdom 2022-10-01 2023-10-31 06361481 frs-countries:Europe 2022-10-01 2023-10-31 06361481 frs-countries:NorthAmerica 2022-10-01 2023-10-31 06361481 frs-countries:SouthAmerica 2022-10-01 2023-10-31 06361481 frs-countries:Asia 2022-10-01 2023-10-31 06361481 frs-countries:RestWorldOutsideUK 2022-10-01 2023-10-31 06361481 frs-bus:HighestPaidDirector 2022-10-01 2023-10-31 06361481 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-10-31 06361481 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-10-31 06361481 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-10-31 06361481 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-10-31 06361481 frs-bus:FullAccounts 2022-10-01 2023-10-31 06361481 frs-bus:FilletedAccounts 2022-10-01 2023-10-31 06361481 frs-bus:AbridgedAccounts 2022-10-01 2023-10-31 06361481 frs-bus:FRS102 2022-10-01 2023-10-31 06361481 frs-bus:MediumEntities 2022-10-01 2023-10-31 06361481 frs-bus:SmallEntities 2022-10-01 2023-10-31 06361481 frs-bus:EntityHasNeverTraded 2022-10-01 2023-10-31 06361481 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-10-31 06361481 frs-bus:Audited 2022-10-01 2023-10-31 06361481 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-10-31 06361481 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-10-31 06361481 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-10-31 06361481 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-10-31 06361481 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-10-31 06361481 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-10-31 06361481 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-10-31 06361481 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-10-31 06361481 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-10-31 06361481 frs-bus:OrdinaryShareClass1 2022-10-01 2023-10-31 06361481 frs-bus:OrdinaryShareClass1 2022-09-30 06361481 frs-bus:OrdinaryShareClass1 2023-10-31 06361481 frs-bus:OrdinaryShareClass2 2022-10-01 2023-10-31 06361481 frs-bus:OrdinaryShareClass2 2022-09-30 06361481 frs-bus:OrdinaryShareClass2 2023-10-31 06361481 frs-bus:OrdinaryShareClass3 2022-10-01 2023-10-31 06361481 frs-bus:OrdinaryShareClass3 2022-09-30 06361481 frs-bus:OrdinaryShareClass3 2023-10-31 06361481 frs-bus:OrdinaryShareClass4 2022-10-01 2023-10-31 06361481 frs-bus:OrdinaryShareClass4 2022-09-30 06361481 frs-bus:OrdinaryShareClass4 2023-10-31 06361481 frs-bus:OrdinaryShareClass5 2022-10-01 2023-10-31 06361481 frs-bus:OrdinaryShareClass5 2022-09-30 06361481 frs-bus:OrdinaryShareClass5 2023-10-31 06361481 frs-bus:PreferenceShareClass1 2022-10-01 2023-10-31 06361481 frs-bus:PreferenceShareClass1 2022-09-30 06361481 frs-bus:PreferenceShareClass1 2023-10-31 06361481 frs-bus:PreferenceShareClass2 2022-10-01 2023-10-31 06361481 frs-bus:PreferenceShareClass2 2022-09-30 06361481 frs-bus:PreferenceShareClass2 2023-10-31 06361481 frs-bus:PreferenceShareClass3 2022-10-01 2023-10-31 06361481 frs-bus:PreferenceShareClass3 2022-09-30 06361481 frs-bus:PreferenceShareClass3 2023-10-31 06361481 frs-bus:PreferenceShareClass4 2022-10-01 2023-10-31 06361481 frs-bus:PreferenceShareClass4 2022-09-30 06361481 frs-bus:PreferenceShareClass4 2023-10-31 06361481 frs-bus:PreferenceShareClass5 2022-10-01 2023-10-31 06361481 frs-bus:PreferenceShareClass5 2022-09-30 06361481 frs-bus:PreferenceShareClass5 2023-10-31 06361481 1 2022-10-01 2023-10-31 06361481 1 2023-10-31 06361481 1 2022-10-01 2023-10-31 06361481 frs-core:LeasedAssets 2022-10-01 2023-10-31 06361481 frs-core:OwnedAssets 2022-10-01 2023-10-31 06361481 frs-core:CurrencyRisk 2022-10-01 2023-10-31 06361481 frs-core:MarketRisk 2022-10-01 2023-10-31 06361481 frs-core:InterestRateRisk 2022-10-01 2023-10-31 06361481 frs-core:DeferredTaxation 2022-10-01 2023-10-31 06361481 frs-core:DeferredTaxation 2022-09-30 06361481 frs-core:DeferredTaxation 2023-10-31 06361481 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-10-31 06361481 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 06361481 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 06361481 frs-core:ProvisionsDeferredTax 2023-10-31 06361481 frs-core:OtherDeferredTax 2023-10-31 06361481 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 06361481 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 06361481 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 06361481 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-10-31 06361481 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 06361481 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-10-31 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-10-31 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 06361481 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 06361481 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 06361481 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 06361481 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 06361481 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 06361481 frs-core:TaxCreditsDeferredTax 2023-10-31 06361481 frs-core:CostValuation 2022-09-30 06361481 frs-core:AdditionsToInvestments 2023-10-31 06361481 frs-core:DisposalsRepaymentsInvestments 2023-10-31 06361481 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 06361481 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 06361481 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 06361481 frs-core:CostValuation 2023-10-31 06361481 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 06361481 frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 06361481 frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 06361481 dpl-frs:CostSales 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales 2022-09-30 06361481 dpl-frs:CostSales 2023-10-31 06361481 dpl-frs:DistributionCosts 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses 2022-10-01 2023-10-31 06361481 frs-bus:Director1 2022-10-01 2023-10-31 06361481 frs-bus:Director1 2022-09-30 06361481 frs-bus:Director1 2023-10-31 06361481 1 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 1 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 1 2023-10-31 06361481 2 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 2 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 2 2023-10-31 06361481 3 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 3 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 3 2023-10-31 06361481 4 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 4 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 4 2023-10-31 06361481 5 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 5 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 5 2023-10-31 06361481 6 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 6 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 6 2023-10-31 06361481 7 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 7 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 7 2023-10-31 06361481 8 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 8 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 8 2023-10-31 06361481 9 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 9 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 9 2023-10-31 06361481 10 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 10 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 10 2023-10-31 06361481 11 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 11 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 11 2023-10-31 06361481 12 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 12 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 12 2023-10-31 06361481 13 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 13 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 13 2023-10-31 06361481 14 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 14 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 14 2023-10-31 06361481 15 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 15 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 15 2023-10-31 06361481 16 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 16 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 16 2023-10-31 06361481 17 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 17 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 17 2023-10-31 06361481 18 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 18 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 18 2023-10-31 06361481 19 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 19 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 19 2023-10-31 06361481 20 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments 20 2023-10-31 06361481 frs-core:Non-currentFinancialInstruments 20 2023-10-31 06361481 dpl-frs:Item1 2022-10-01 2023-10-31 06361481 dpl-frs:Item1 2022-09-30 06361481 dpl-frs:Item1 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-10-31 06361481 dpl-frs:Item2 2022-10-01 2023-10-31 06361481 dpl-frs:Item2 2022-09-30 06361481 dpl-frs:Item2 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-10-31 06361481 dpl-frs:Item3 2022-10-01 2023-10-31 06361481 dpl-frs:Item3 2022-09-30 06361481 dpl-frs:Item3 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-10-31 06361481 dpl-frs:Item4 2022-10-01 2023-10-31 06361481 dpl-frs:Item4 2022-09-30 06361481 dpl-frs:Item4 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-10-31 06361481 dpl-frs:Item5 2022-10-01 2023-10-31 06361481 dpl-frs:Item5 2022-09-30 06361481 dpl-frs:Item5 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-10-31 06361481 dpl-frs:Item6 2022-10-01 2023-10-31 06361481 dpl-frs:Item6 2022-09-30 06361481 dpl-frs:Item6 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-10-31 06361481 dpl-frs:Item7 2022-10-01 2023-10-31 06361481 dpl-frs:Item7 2022-09-30 06361481 dpl-frs:Item7 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-10-31 06361481 dpl-frs:Item8 2022-10-01 2023-10-31 06361481 dpl-frs:Item8 2022-09-30 06361481 dpl-frs:Item8 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-10-31 06361481 dpl-frs:Item9 2022-10-01 2023-10-31 06361481 dpl-frs:Item9 2022-09-30 06361481 dpl-frs:Item9 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-10-31 06361481 dpl-frs:Item10 2022-10-01 2023-10-31 06361481 dpl-frs:Item10 2022-09-30 06361481 dpl-frs:Item10 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-10-31 06361481 dpl-frs:Item11 2022-10-01 2023-10-31 06361481 dpl-frs:Item11 2022-09-30 06361481 dpl-frs:Item11 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-10-31 06361481 dpl-frs:Item12 2022-10-01 2023-10-31 06361481 dpl-frs:Item12 2022-09-30 06361481 dpl-frs:Item12 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-10-31 06361481 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 06361481 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-10-31 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-10-31 06361481 1 2022-10-01 2023-10-31 06361481 frs-countries:EnglandWales 2022-10-01 2023-10-31 06361481 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 06361481 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 06361481 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 06361481 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 06361481 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 06361481 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 06361481 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 06361481 2021-09-30 06361481 2022-09-30 06361481 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 2022-09-30 06361481 frs-core:AfterOneYear 2021-10-01 2022-09-30 06361481 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 06361481 frs-core:BetweenOneFiveYears 2022-09-30 06361481 frs-core:ComputerEquipment 2022-09-30 06361481 frs-core:ComputerEquipment 2021-10-01 2022-09-30 06361481 frs-core:ComputerEquipment 2021-09-30 06361481 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 06361481 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 06361481 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 06361481 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 06361481 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 06361481 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 06361481 frs-core:FurnitureFittings 2022-09-30 06361481 frs-core:FurnitureFittings 2021-10-01 2022-09-30 06361481 frs-core:FurnitureFittings 2021-09-30 06361481 frs-core:NetGoodwill 2022-09-30 06361481 frs-core:NetGoodwill 2021-10-01 2022-09-30 06361481 frs-core:NetGoodwill 2021-09-30 06361481 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 06361481 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 06361481 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 06361481 frs-core:LandBuildings 2022-09-30 06361481 frs-core:LandBuildings 2021-10-01 2022-09-30 06361481 frs-core:LandBuildings 2021-09-30 06361481 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 06361481 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 06361481 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 06361481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 06361481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 06361481 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 06361481 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 06361481 frs-core:MoreThanFiveYears 2022-09-30 06361481 frs-core:MotorVehicles 2022-09-30 06361481 frs-core:MotorVehicles 2021-10-01 2022-09-30 06361481 frs-core:MotorVehicles 2021-09-30 06361481 frs-core:OtherResidualIntangibleAssets 2022-09-30 06361481 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 06361481 frs-core:OtherResidualIntangibleAssets 2021-09-30 06361481 frs-core:PlantMachinery 2022-09-30 06361481 frs-core:PlantMachinery 2021-10-01 2022-09-30 06361481 frs-core:PlantMachinery 2021-09-30 06361481 frs-core:Secured 2022-09-30 06361481 frs-core:Unsecured 2022-09-30 06361481 frs-core:WithinOneYear 2021-10-01 2022-09-30 06361481 frs-core:WithinOneYear 2022-09-30 06361481 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 06361481 frs-core:CapitalRedemptionReserve 2021-09-30 06361481 frs-core:CapitalRedemptionReserve 2022-09-30 06361481 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 06361481 frs-core:OtherReservesSubtotal 2021-09-30 06361481 frs-core:OtherReservesSubtotal 2022-09-30 06361481 frs-core:RevaluationReserve 2021-10-01 2022-09-30 06361481 frs-core:RevaluationReserve 2021-09-30 06361481 frs-core:RevaluationReserve 2022-09-30 06361481 frs-core:SharePremium 2021-10-01 2022-09-30 06361481 frs-core:SharePremium 2021-09-30 06361481 frs-core:SharePremium 2022-09-30 06361481 frs-core:ShareCapital 2021-10-01 2022-09-30 06361481 frs-core:ShareCapital 2021-09-30 06361481 frs-core:ShareCapital 2022-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 06361481 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 06361481 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 06361481 frs-countries:Europe 2021-10-01 2022-09-30 06361481 frs-countries:NorthAmerica 2021-10-01 2022-09-30 06361481 frs-countries:SouthAmerica 2021-10-01 2022-09-30 06361481 frs-countries:Asia 2021-10-01 2022-09-30 06361481 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 06361481 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 06361481 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 06361481 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 06361481 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 06361481 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 06361481 frs-bus:FullAccounts 2021-10-01 2022-09-30 06361481 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 06361481 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 06361481 frs-bus:FRS102 2021-10-01 2022-09-30 06361481 frs-bus:MediumEntities 2021-10-01 2022-09-30 06361481 frs-bus:SmallEntities 2021-10-01 2022-09-30 06361481 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 06361481 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 06361481 frs-bus:Audited 2021-10-01 2022-09-30 06361481 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 06361481 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 06361481 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 06361481 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 06361481 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 06361481 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 06361481 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 06361481 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 06361481 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 06361481 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 06361481 frs-bus:OrdinaryShareClass1 2021-09-30 06361481 frs-bus:OrdinaryShareClass1 2022-09-30 06361481 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 06361481 frs-bus:OrdinaryShareClass2 2021-09-30 06361481 frs-bus:OrdinaryShareClass2 2022-09-30 06361481 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 06361481 frs-bus:OrdinaryShareClass3 2021-09-30 06361481 frs-bus:OrdinaryShareClass3 2022-09-30 06361481 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 06361481 frs-bus:OrdinaryShareClass4 2021-09-30 06361481 frs-bus:OrdinaryShareClass4 2022-09-30 06361481 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 06361481 frs-bus:OrdinaryShareClass5 2021-09-30 06361481 frs-bus:OrdinaryShareClass5 2022-09-30 06361481 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 06361481 frs-bus:PreferenceShareClass1 2021-09-30 06361481 frs-bus:PreferenceShareClass1 2022-09-30 06361481 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 06361481 frs-bus:PreferenceShareClass2 2021-09-30 06361481 frs-bus:PreferenceShareClass2 2022-09-30 06361481 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 06361481 frs-bus:PreferenceShareClass3 2021-09-30 06361481 frs-bus:PreferenceShareClass3 2022-09-30 06361481 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 06361481 frs-bus:PreferenceShareClass4 2021-09-30 06361481 frs-bus:PreferenceShareClass4 2022-09-30 06361481 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 06361481 frs-bus:PreferenceShareClass5 2021-09-30 06361481 frs-bus:PreferenceShareClass5 2022-09-30 06361481 1 2021-10-01 2022-09-30 06361481 1 2022-09-30 06361481 1 2021-10-01 2022-09-30 06361481 frs-core:LeasedAssets 2021-10-01 2022-09-30 06361481 frs-core:OwnedAssets 2021-10-01 2022-09-30 06361481 frs-core:CurrencyRisk 2021-10-01 2022-09-30 06361481 frs-core:MarketRisk 2021-10-01 2022-09-30 06361481 frs-core:InterestRateRisk 2021-10-01 2022-09-30 06361481 frs-core:DeferredTaxation 2021-10-01 2022-09-30 06361481 frs-core:DeferredTaxation 2021-09-30 06361481 frs-core:DeferredTaxation 2022-09-30 06361481 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 06361481 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 06361481 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 06361481 frs-core:ProvisionsDeferredTax 2022-09-30 06361481 frs-core:OtherDeferredTax 2022-09-30 06361481 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 06361481 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 06361481 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 06361481 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 06361481 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 06361481 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 06361481 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 06361481 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 06361481 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 06361481 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 06361481 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 06361481 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 06361481 frs-core:TaxCreditsDeferredTax 2022-09-30 06361481 frs-core:CostValuation 2021-09-30 06361481 frs-core:AdditionsToInvestments 2022-09-30 06361481 frs-core:DisposalsRepaymentsInvestments 2022-09-30 06361481 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 06361481 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 06361481 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 06361481 frs-core:CostValuation 2022-09-30 06361481 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 06361481 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 06361481 frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:ListedExchangeTraded 2021-09-30 06361481 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 06361481 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 06361481 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06361481 frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:UnlistedNon-exchangeTraded 2021-09-30 06361481 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 06361481 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 06361481 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06361481 dpl-frs:CostSales 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales 2021-09-30 06361481 dpl-frs:CostSales 2022-09-30 06361481 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 06361481 frs-bus:Director1 2021-10-01 2022-09-30 06361481 frs-bus:Director1 2021-09-30 06361481 frs-bus:Director1 2022-09-30 06361481 1 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 1 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 1 2022-09-30 06361481 2 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 2 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 2 2022-09-30 06361481 3 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 3 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 3 2022-09-30 06361481 4 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 4 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 4 2022-09-30 06361481 5 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 5 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 5 2022-09-30 06361481 6 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 6 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 6 2022-09-30 06361481 7 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 7 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 7 2022-09-30 06361481 8 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 8 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 8 2022-09-30 06361481 9 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 9 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 9 2022-09-30 06361481 10 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 10 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 10 2022-09-30 06361481 11 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 11 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 11 2022-09-30 06361481 12 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 12 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 12 2022-09-30 06361481 13 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 13 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 13 2022-09-30 06361481 14 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 14 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 14 2022-09-30 06361481 15 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 15 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 15 2022-09-30 06361481 16 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 16 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 16 2022-09-30 06361481 17 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 17 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 17 2022-09-30 06361481 18 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 18 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 18 2022-09-30 06361481 19 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 19 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 19 2022-09-30 06361481 20 2021-10-01 2022-09-30 06361481 frs-core:CurrentFinancialInstruments 20 2022-09-30 06361481 frs-core:Non-currentFinancialInstruments 20 2022-09-30 06361481 dpl-frs:Item1 2021-10-01 2022-09-30 06361481 dpl-frs:Item1 2021-09-30 06361481 dpl-frs:Item1 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 06361481 dpl-frs:Item2 2021-10-01 2022-09-30 06361481 dpl-frs:Item2 2021-09-30 06361481 dpl-frs:Item2 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 06361481 dpl-frs:Item3 2021-10-01 2022-09-30 06361481 dpl-frs:Item3 2021-09-30 06361481 dpl-frs:Item3 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 06361481 dpl-frs:Item4 2021-10-01 2022-09-30 06361481 dpl-frs:Item4 2021-09-30 06361481 dpl-frs:Item4 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 06361481 dpl-frs:Item5 2021-10-01 2022-09-30 06361481 dpl-frs:Item5 2021-09-30 06361481 dpl-frs:Item5 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 06361481 dpl-frs:Item6 2021-10-01 2022-09-30 06361481 dpl-frs:Item6 2021-09-30 06361481 dpl-frs:Item6 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 06361481 dpl-frs:Item7 2021-10-01 2022-09-30 06361481 dpl-frs:Item7 2021-09-30 06361481 dpl-frs:Item7 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 06361481 dpl-frs:Item8 2021-10-01 2022-09-30 06361481 dpl-frs:Item8 2021-09-30 06361481 dpl-frs:Item8 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 06361481 dpl-frs:Item9 2021-10-01 2022-09-30 06361481 dpl-frs:Item9 2021-09-30 06361481 dpl-frs:Item9 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 06361481 dpl-frs:Item10 2021-10-01 2022-09-30 06361481 dpl-frs:Item10 2021-09-30 06361481 dpl-frs:Item10 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 06361481 dpl-frs:Item11 2021-10-01 2022-09-30 06361481 dpl-frs:Item11 2021-09-30 06361481 dpl-frs:Item11 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 06361481 dpl-frs:Item12 2021-10-01 2022-09-30 06361481 dpl-frs:Item12 2021-09-30 06361481 dpl-frs:Item12 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 06361481 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 06361481 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 06361481 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 06361481 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 06361481 1 2021-10-01 2022-09-30 06361481 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 06361481
Benalex Group Ltd
Financial Statements
For the Period 1 October 2022 to 31 October 2023
C.T. Accountants
63b Brighton Road
South Croydon
CR2 6EE
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06361481
31 October 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,068 7,139
6,068 7,139
CURRENT ASSETS
Debtors 5 85 230
Cash at bank and in hand 2,261 1,177
2,346 1,407
Creditors: Amounts Falling Due Within One Year 6 (63,041 ) (63,399 )
NET CURRENT ASSETS (LIABILITIES) (60,695 ) (61,992 )
TOTAL ASSETS LESS CURRENT LIABILITIES (54,627 ) (54,853 )
Creditors: Amounts Falling Due After More Than One Year 7 (6,931 ) (8,134 )
NET LIABILITIES (61,558 ) (62,987 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (61,658 ) (63,087 )
SHAREHOLDERS' FUNDS (61,558) (62,987)
Page 1
Page 2
For the period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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 Malcolm Benson
Director
16th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Benalex Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06361481 . The registered office is Suite 310F Sterling House , Langston Road, Loughton IG10 3TS, IG10 3TS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% reducing balance
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was:
31 October 2023 30 September 2022
Office and administration 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2022 29,365
As at 31 October 2023 29,365
Depreciation
As at 1 October 2022 22,226
Provided during the period 1,071
As at 31 October 2023 23,297
Net Book Value
As at 31 October 2023 6,068
As at 1 October 2022 7,139
5. Debtors
31 October 2023 30 September 2022
£ £
Due within one year
Other debtors 85 230
85 230
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 30 September 2022
£ £
Bank loans and overdrafts 1,091 1,067
Other taxes and social security 84 112
Other creditors 4,613 5,010
Associated company (Current liabilities - creditors < 1 year) 10,668 10,668
Director's loan account 46,585 46,542
63,041 63,399
7. Creditors: Amounts Falling Due After More Than One Year
31 October 2023 30 September 2022
£ £
Bank loans 6,931 8,134
6,931 8,134
8. Share Capital
31 October 2023 30 September 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4