Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 OC315427 Miss H E Josland Miss A L Josland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC315427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 OC315427 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 OC315427 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 OC315427 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 OC315427 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 OC315427 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 OC315427 2022-09-30 OC315427 2023-09-30 OC315427 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 2023-09-30 OC315427 frs-core:AfterOneYear 2022-10-01 2023-09-30 OC315427 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 OC315427 frs-core:BetweenOneFiveYears 2023-09-30 OC315427 frs-core:ComputerEquipment 2023-09-30 OC315427 frs-core:ComputerEquipment 2022-10-01 2023-09-30 OC315427 frs-core:ComputerEquipment 2022-09-30 OC315427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 OC315427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 OC315427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 OC315427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-30 OC315427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-01 2023-09-30 OC315427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 OC315427 frs-core:FurnitureFittings 2023-09-30 OC315427 frs-core:FurnitureFittings 2022-10-01 2023-09-30 OC315427 frs-core:FurnitureFittings 2022-09-30 OC315427 frs-core:NetGoodwill 2023-09-30 OC315427 frs-core:NetGoodwill 2022-10-01 2023-09-30 OC315427 frs-core:NetGoodwill 2022-09-30 OC315427 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 OC315427 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-01 2023-09-30 OC315427 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 OC315427 frs-core:LandBuildings 2023-09-30 OC315427 frs-core:LandBuildings 2022-10-01 2023-09-30 OC315427 frs-core:LandBuildings 2022-09-30 OC315427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 OC315427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-01 2023-09-30 OC315427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 OC315427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 OC315427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 OC315427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 OC315427 frs-core:MoreThanFiveYears 2022-10-01 2023-09-30 OC315427 frs-core:MoreThanFiveYears 2023-09-30 OC315427 frs-core:MotorVehicles 2023-09-30 OC315427 frs-core:MotorVehicles 2022-10-01 2023-09-30 OC315427 frs-core:MotorVehicles 2022-09-30 OC315427 frs-core:OtherResidualIntangibleAssets 2023-09-30 OC315427 frs-core:OtherResidualIntangibleAssets 2022-10-01 2023-09-30 OC315427 frs-core:OtherResidualIntangibleAssets 2022-09-30 OC315427 frs-core:PlantMachinery 2023-09-30 OC315427 frs-core:PlantMachinery 2022-10-01 2023-09-30 OC315427 frs-core:PlantMachinery 2022-09-30 OC315427 frs-core:Secured 2023-09-30 OC315427 frs-core:Unsecured 2023-09-30 OC315427 frs-core:WithinOneYear 2022-10-01 2023-09-30 OC315427 frs-core:WithinOneYear 2023-09-30 OC315427 frs-core:CapitalRedemptionReserve 2022-10-01 2023-09-30 OC315427 frs-core:CapitalRedemptionReserve 2022-09-30 OC315427 frs-core:CapitalRedemptionReserve 2023-09-30 OC315427 frs-core:OtherReservesSubtotal 2022-10-01 2023-09-30 OC315427 frs-core:OtherReservesSubtotal 2022-09-30 OC315427 frs-core:OtherReservesSubtotal 2023-09-30 OC315427 frs-core:RevaluationReserve 2022-10-01 2023-09-30 OC315427 frs-core:RevaluationReserve 2022-09-30 OC315427 frs-core:RevaluationReserve 2023-09-30 OC315427 frs-core:SharePremium 2022-10-01 2023-09-30 OC315427 frs-core:SharePremium 2022-09-30 OC315427 frs-core:SharePremium 2023-09-30 OC315427 frs-core:ShareCapital 2022-10-01 2023-09-30 OC315427 frs-core:ShareCapital 2022-09-30 OC315427 frs-core:ShareCapital 2023-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-09-30 OC315427 frs-countries:UnitedKingdom 2022-10-01 2023-09-30 OC315427 frs-countries:Europe 2022-10-01 2023-09-30 OC315427 frs-countries:NorthAmerica 2022-10-01 2023-09-30 OC315427 frs-countries:SouthAmerica 2022-10-01 2023-09-30 OC315427 frs-countries:Asia 2022-10-01 2023-09-30 OC315427 frs-countries:RestWorldOutsideUK 2022-10-01 2023-09-30 OC315427 frs-bus:HighestPaidDirector 2022-10-01 2023-09-30 OC315427 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 OC315427 frs-bus:CompanyLimitedByGuarantee 2022-10-01 2023-09-30 OC315427 frs-bus:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 OC315427 frs-bus:LimitedLiabilityPartnershipsSORP 2022-10-01 2023-09-30 OC315427 frs-bus:FullAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:FRS102 2022-10-01 2023-09-30 OC315427 frs-bus:MediumEntities 2022-10-01 2023-09-30 OC315427 frs-bus:SmallEntities 2022-10-01 2023-09-30 OC315427 frs-bus:EntityHasNeverTraded 2022-10-01 2023-09-30 OC315427 frs-bus:EntityNoLongerTradingButTradedInPast 2022-10-01 2023-09-30 OC315427 frs-bus:Audited 2022-10-01 2023-09-30 OC315427 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 OC315427 frs-bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 OC315427 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:LargeCompaniesRegimeForAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 OC315427 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 OC315427 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 OC315427 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-10-01 2023-09-30 OC315427 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30 OC315427 frs-bus:OrdinaryShareClass1 2022-09-30 OC315427 frs-bus:OrdinaryShareClass1 2023-09-30 OC315427 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 OC315427 frs-bus:OrdinaryShareClass2 2022-09-30 OC315427 frs-bus:OrdinaryShareClass2 2023-09-30 OC315427 frs-bus:OrdinaryShareClass3 2022-10-01 2023-09-30 OC315427 frs-bus:OrdinaryShareClass3 2022-09-30 OC315427 frs-bus:OrdinaryShareClass3 2023-09-30 OC315427 frs-bus:OrdinaryShareClass4 2022-10-01 2023-09-30 OC315427 frs-bus:OrdinaryShareClass4 2022-09-30 OC315427 frs-bus:OrdinaryShareClass4 2023-09-30 OC315427 frs-bus:OrdinaryShareClass5 2022-10-01 2023-09-30 OC315427 frs-bus:OrdinaryShareClass5 2022-09-30 OC315427 frs-bus:OrdinaryShareClass5 2023-09-30 OC315427 frs-bus:PreferenceShareClass1 2022-10-01 2023-09-30 OC315427 frs-bus:PreferenceShareClass1 2022-09-30 OC315427 frs-bus:PreferenceShareClass1 2023-09-30 OC315427 frs-bus:PreferenceShareClass2 2022-10-01 2023-09-30 OC315427 frs-bus:PreferenceShareClass2 2022-09-30 OC315427 frs-bus:PreferenceShareClass2 2023-09-30 OC315427 frs-bus:PreferenceShareClass3 2022-10-01 2023-09-30 OC315427 frs-bus:PreferenceShareClass3 2022-09-30 OC315427 frs-bus:PreferenceShareClass3 2023-09-30 OC315427 frs-bus:PreferenceShareClass4 2022-10-01 2023-09-30 OC315427 frs-bus:PreferenceShareClass4 2022-09-30 OC315427 frs-bus:PreferenceShareClass4 2023-09-30 OC315427 frs-bus:PreferenceShareClass5 2022-10-01 2023-09-30 OC315427 frs-bus:PreferenceShareClass5 2022-09-30 OC315427 frs-bus:PreferenceShareClass5 2023-09-30 OC315427 1 2022-10-01 2023-09-30 OC315427 1 2023-09-30 OC315427 1 2022-10-01 2023-09-30 OC315427 frs-core:LeasedAssets 2022-10-01 2023-09-30 OC315427 frs-core:OwnedAssets 2022-10-01 2023-09-30 OC315427 frs-core:CurrencyRisk 2022-10-01 2023-09-30 OC315427 frs-core:MarketRisk 2022-10-01 2023-09-30 OC315427 frs-core:InterestRateRisk 2022-10-01 2023-09-30 OC315427 frs-core:DeferredTaxation 2022-10-01 2023-09-30 OC315427 frs-core:DeferredTaxation 2022-09-30 OC315427 frs-core:DeferredTaxation 2023-09-30 OC315427 frs-core:OtherProvisionsContingentLiabilities 2022-10-01 2023-09-30 OC315427 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 OC315427 frs-core:OtherProvisionsContingentLiabilities 2023-09-30 OC315427 frs-core:ProvisionsDeferredTax 2023-09-30 OC315427 frs-core:OtherDeferredTax 2023-09-30 OC315427 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-09-30 OC315427 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-09-30 OC315427 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-09-30 OC315427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-01 2023-09-30 OC315427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 OC315427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 OC315427 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 OC315427 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 OC315427 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 OC315427 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 OC315427 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 OC315427 frs-core:TaxCreditsDeferredTax 2023-09-30 OC315427 frs-core:CostValuation 2022-09-30 OC315427 frs-core:AdditionsToInvestments 2023-09-30 OC315427 frs-core:DisposalsRepaymentsInvestments 2023-09-30 OC315427 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-09-30 OC315427 frs-core:OtherIncreaseDecreaseInInvestments 2023-09-30 OC315427 frs-core:CostValuation 2023-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 OC315427 frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 OC315427 frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 OC315427 dpl-frs:CostSales 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales 2022-09-30 OC315427 dpl-frs:CostSales 2023-09-30 OC315427 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 OC315427 1 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 1 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 1 2023-09-30 OC315427 2 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 2 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 2 2023-09-30 OC315427 3 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 3 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 3 2023-09-30 OC315427 4 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 4 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 4 2023-09-30 OC315427 5 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 5 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 5 2023-09-30 OC315427 6 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 6 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 6 2023-09-30 OC315427 7 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 7 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 7 2023-09-30 OC315427 8 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 8 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 8 2023-09-30 OC315427 9 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 9 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 9 2023-09-30 OC315427 10 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 10 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 10 2023-09-30 OC315427 11 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 11 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 11 2023-09-30 OC315427 12 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 12 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 12 2023-09-30 OC315427 13 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 13 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 13 2023-09-30 OC315427 14 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 14 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 14 2023-09-30 OC315427 15 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 15 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 15 2023-09-30 OC315427 16 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 16 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 16 2023-09-30 OC315427 17 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 17 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 17 2023-09-30 OC315427 18 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 18 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 18 2023-09-30 OC315427 19 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 19 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 19 2023-09-30 OC315427 20 2022-10-01 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments 20 2023-09-30 OC315427 frs-core:Non-currentFinancialInstruments 20 2023-09-30 OC315427 dpl-frs:Item1 2022-10-01 2023-09-30 OC315427 dpl-frs:Item1 2022-09-30 OC315427 dpl-frs:Item1 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 OC315427 dpl-frs:Item2 2022-10-01 2023-09-30 OC315427 dpl-frs:Item2 2022-09-30 OC315427 dpl-frs:Item2 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 OC315427 dpl-frs:Item3 2022-10-01 2023-09-30 OC315427 dpl-frs:Item3 2022-09-30 OC315427 dpl-frs:Item3 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 OC315427 dpl-frs:Item4 2022-10-01 2023-09-30 OC315427 dpl-frs:Item4 2022-09-30 OC315427 dpl-frs:Item4 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 OC315427 dpl-frs:Item5 2022-10-01 2023-09-30 OC315427 dpl-frs:Item5 2022-09-30 OC315427 dpl-frs:Item5 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 OC315427 dpl-frs:Item6 2022-10-01 2023-09-30 OC315427 dpl-frs:Item6 2022-09-30 OC315427 dpl-frs:Item6 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 OC315427 dpl-frs:Item7 2022-10-01 2023-09-30 OC315427 dpl-frs:Item7 2022-09-30 OC315427 dpl-frs:Item7 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 OC315427 dpl-frs:Item8 2022-10-01 2023-09-30 OC315427 dpl-frs:Item8 2022-09-30 OC315427 dpl-frs:Item8 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 OC315427 dpl-frs:Item9 2022-10-01 2023-09-30 OC315427 dpl-frs:Item9 2022-09-30 OC315427 dpl-frs:Item9 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 OC315427 dpl-frs:Item10 2022-10-01 2023-09-30 OC315427 dpl-frs:Item10 2022-09-30 OC315427 dpl-frs:Item10 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 OC315427 dpl-frs:Item11 2022-10-01 2023-09-30 OC315427 dpl-frs:Item11 2022-09-30 OC315427 dpl-frs:Item11 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 OC315427 dpl-frs:Item12 2022-10-01 2023-09-30 OC315427 dpl-frs:Item12 2022-09-30 OC315427 dpl-frs:Item12 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 OC315427 1 2022-10-01 2023-09-30 OC315427 frs-countries:EnglandWales 2022-10-01 2023-09-30 OC315427 frs-bus:PartnerLLP2 2022-10-01 2023-09-30 OC315427 frs-bus:PartnerLLP2 2023-09-30 OC315427 frs-bus:PartnerLLP2 2023-09-30 OC315427 frs-bus:PartnerLLP1 2022-10-01 2023-09-30 OC315427 frs-bus:PartnerLLP1 2023-09-30 OC315427 frs-bus:PartnerLLP1 2023-09-30 OC315427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 OC315427 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 OC315427 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 OC315427 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 OC315427 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 OC315427 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 OC315427 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 OC315427 2021-09-30 OC315427 2022-09-30 OC315427 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 2022-09-30 OC315427 frs-core:AfterOneYear 2021-10-01 2022-09-30 OC315427 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 OC315427 frs-core:BetweenOneFiveYears 2022-09-30 OC315427 frs-core:ComputerEquipment 2022-09-30 OC315427 frs-core:ComputerEquipment 2021-10-01 2022-09-30 OC315427 frs-core:ComputerEquipment 2021-09-30 OC315427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 OC315427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 OC315427 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 OC315427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 OC315427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 OC315427 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 OC315427 frs-core:FurnitureFittings 2022-09-30 OC315427 frs-core:FurnitureFittings 2021-10-01 2022-09-30 OC315427 frs-core:FurnitureFittings 2021-09-30 OC315427 frs-core:NetGoodwill 2022-09-30 OC315427 frs-core:NetGoodwill 2021-10-01 2022-09-30 OC315427 frs-core:NetGoodwill 2021-09-30 OC315427 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 OC315427 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 OC315427 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 OC315427 frs-core:LandBuildings 2022-09-30 OC315427 frs-core:LandBuildings 2021-10-01 2022-09-30 OC315427 frs-core:LandBuildings 2021-09-30 OC315427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 OC315427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 OC315427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 OC315427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 OC315427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 OC315427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 OC315427 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 OC315427 frs-core:MoreThanFiveYears 2022-09-30 OC315427 frs-core:MotorVehicles 2022-09-30 OC315427 frs-core:MotorVehicles 2021-10-01 2022-09-30 OC315427 frs-core:MotorVehicles 2021-09-30 OC315427 frs-core:OtherResidualIntangibleAssets 2022-09-30 OC315427 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 OC315427 frs-core:OtherResidualIntangibleAssets 2021-09-30 OC315427 frs-core:PlantMachinery 2022-09-30 OC315427 frs-core:PlantMachinery 2021-10-01 2022-09-30 OC315427 frs-core:PlantMachinery 2021-09-30 OC315427 frs-core:Secured 2022-09-30 OC315427 frs-core:Unsecured 2022-09-30 OC315427 frs-core:WithinOneYear 2021-10-01 2022-09-30 OC315427 frs-core:WithinOneYear 2022-09-30 OC315427 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 OC315427 frs-core:CapitalRedemptionReserve 2021-09-30 OC315427 frs-core:CapitalRedemptionReserve 2022-09-30 OC315427 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 OC315427 frs-core:OtherReservesSubtotal 2021-09-30 OC315427 frs-core:OtherReservesSubtotal 2022-09-30 OC315427 frs-core:RevaluationReserve 2021-10-01 2022-09-30 OC315427 frs-core:RevaluationReserve 2021-09-30 OC315427 frs-core:RevaluationReserve 2022-09-30 OC315427 frs-core:SharePremium 2021-10-01 2022-09-30 OC315427 frs-core:SharePremium 2021-09-30 OC315427 frs-core:SharePremium 2022-09-30 OC315427 frs-core:ShareCapital 2021-10-01 2022-09-30 OC315427 frs-core:ShareCapital 2021-09-30 OC315427 frs-core:ShareCapital 2022-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 OC315427 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 OC315427 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 OC315427 frs-countries:Europe 2021-10-01 2022-09-30 OC315427 frs-countries:NorthAmerica 2021-10-01 2022-09-30 OC315427 frs-countries:SouthAmerica 2021-10-01 2022-09-30 OC315427 frs-countries:Asia 2021-10-01 2022-09-30 OC315427 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 OC315427 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 OC315427 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 OC315427 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 OC315427 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 OC315427 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 OC315427 frs-bus:FullAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:FRS102 2021-10-01 2022-09-30 OC315427 frs-bus:MediumEntities 2021-10-01 2022-09-30 OC315427 frs-bus:SmallEntities 2021-10-01 2022-09-30 OC315427 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 OC315427 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 OC315427 frs-bus:Audited 2021-10-01 2022-09-30 OC315427 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 OC315427 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 OC315427 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 OC315427 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 OC315427 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 OC315427 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 OC315427 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 OC315427 frs-bus:OrdinaryShareClass1 2021-09-30 OC315427 frs-bus:OrdinaryShareClass1 2022-09-30 OC315427 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 OC315427 frs-bus:OrdinaryShareClass2 2021-09-30 OC315427 frs-bus:OrdinaryShareClass2 2022-09-30 OC315427 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 OC315427 frs-bus:OrdinaryShareClass3 2021-09-30 OC315427 frs-bus:OrdinaryShareClass3 2022-09-30 OC315427 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 OC315427 frs-bus:OrdinaryShareClass4 2021-09-30 OC315427 frs-bus:OrdinaryShareClass4 2022-09-30 OC315427 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 OC315427 frs-bus:OrdinaryShareClass5 2021-09-30 OC315427 frs-bus:OrdinaryShareClass5 2022-09-30 OC315427 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 OC315427 frs-bus:PreferenceShareClass1 2021-09-30 OC315427 frs-bus:PreferenceShareClass1 2022-09-30 OC315427 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 OC315427 frs-bus:PreferenceShareClass2 2021-09-30 OC315427 frs-bus:PreferenceShareClass2 2022-09-30 OC315427 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 OC315427 frs-bus:PreferenceShareClass3 2021-09-30 OC315427 frs-bus:PreferenceShareClass3 2022-09-30 OC315427 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 OC315427 frs-bus:PreferenceShareClass4 2021-09-30 OC315427 frs-bus:PreferenceShareClass4 2022-09-30 OC315427 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 OC315427 frs-bus:PreferenceShareClass5 2021-09-30 OC315427 frs-bus:PreferenceShareClass5 2022-09-30 OC315427 1 2021-10-01 2022-09-30 OC315427 1 2022-09-30 OC315427 1 2021-10-01 2022-09-30 OC315427 frs-core:LeasedAssets 2021-10-01 2022-09-30 OC315427 frs-core:OwnedAssets 2021-10-01 2022-09-30 OC315427 frs-core:CurrencyRisk 2021-10-01 2022-09-30 OC315427 frs-core:MarketRisk 2021-10-01 2022-09-30 OC315427 frs-core:InterestRateRisk 2021-10-01 2022-09-30 OC315427 frs-core:DeferredTaxation 2021-10-01 2022-09-30 OC315427 frs-core:DeferredTaxation 2021-09-30 OC315427 frs-core:DeferredTaxation 2022-09-30 OC315427 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 OC315427 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 OC315427 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 OC315427 frs-core:ProvisionsDeferredTax 2022-09-30 OC315427 frs-core:OtherDeferredTax 2022-09-30 OC315427 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 OC315427 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 OC315427 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 OC315427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 OC315427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 OC315427 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 OC315427 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 OC315427 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 OC315427 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 OC315427 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 OC315427 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 OC315427 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 OC315427 frs-core:TaxCreditsDeferredTax 2022-09-30 OC315427 frs-core:CostValuation 2021-09-30 OC315427 frs-core:AdditionsToInvestments 2022-09-30 OC315427 frs-core:DisposalsRepaymentsInvestments 2022-09-30 OC315427 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 OC315427 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 OC315427 frs-core:CostValuation 2022-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 OC315427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 OC315427 frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:ListedExchangeTraded 2021-09-30 OC315427 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 OC315427 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 OC315427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 OC315427 frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:UnlistedNon-exchangeTraded 2021-09-30 OC315427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 OC315427 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 OC315427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 OC315427 dpl-frs:CostSales 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales 2021-09-30 OC315427 dpl-frs:CostSales 2022-09-30 OC315427 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 OC315427 1 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 1 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 1 2022-09-30 OC315427 2 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 2 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 2 2022-09-30 OC315427 3 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 3 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 3 2022-09-30 OC315427 4 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 4 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 4 2022-09-30 OC315427 5 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 5 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 5 2022-09-30 OC315427 6 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 6 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 6 2022-09-30 OC315427 7 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 7 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 7 2022-09-30 OC315427 8 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 8 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 8 2022-09-30 OC315427 9 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 9 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 9 2022-09-30 OC315427 10 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 10 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 10 2022-09-30 OC315427 11 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 11 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 11 2022-09-30 OC315427 12 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 12 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 12 2022-09-30 OC315427 13 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 13 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 13 2022-09-30 OC315427 14 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 14 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 14 2022-09-30 OC315427 15 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 15 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 15 2022-09-30 OC315427 16 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 16 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 16 2022-09-30 OC315427 17 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 17 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 17 2022-09-30 OC315427 18 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 18 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 18 2022-09-30 OC315427 19 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 19 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 19 2022-09-30 OC315427 20 2021-10-01 2022-09-30 OC315427 frs-core:CurrentFinancialInstruments 20 2022-09-30 OC315427 frs-core:Non-currentFinancialInstruments 20 2022-09-30 OC315427 dpl-frs:Item1 2021-10-01 2022-09-30 OC315427 dpl-frs:Item1 2021-09-30 OC315427 dpl-frs:Item1 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 OC315427 dpl-frs:Item2 2021-10-01 2022-09-30 OC315427 dpl-frs:Item2 2021-09-30 OC315427 dpl-frs:Item2 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 OC315427 dpl-frs:Item3 2021-10-01 2022-09-30 OC315427 dpl-frs:Item3 2021-09-30 OC315427 dpl-frs:Item3 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 OC315427 dpl-frs:Item4 2021-10-01 2022-09-30 OC315427 dpl-frs:Item4 2021-09-30 OC315427 dpl-frs:Item4 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 OC315427 dpl-frs:Item5 2021-10-01 2022-09-30 OC315427 dpl-frs:Item5 2021-09-30 OC315427 dpl-frs:Item5 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 OC315427 dpl-frs:Item6 2021-10-01 2022-09-30 OC315427 dpl-frs:Item6 2021-09-30 OC315427 dpl-frs:Item6 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 OC315427 dpl-frs:Item7 2021-10-01 2022-09-30 OC315427 dpl-frs:Item7 2021-09-30 OC315427 dpl-frs:Item7 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 OC315427 dpl-frs:Item8 2021-10-01 2022-09-30 OC315427 dpl-frs:Item8 2021-09-30 OC315427 dpl-frs:Item8 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 OC315427 dpl-frs:Item9 2021-10-01 2022-09-30 OC315427 dpl-frs:Item9 2021-09-30 OC315427 dpl-frs:Item9 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 OC315427 dpl-frs:Item10 2021-10-01 2022-09-30 OC315427 dpl-frs:Item10 2021-09-30 OC315427 dpl-frs:Item10 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 OC315427 dpl-frs:Item11 2021-10-01 2022-09-30 OC315427 dpl-frs:Item11 2021-09-30 OC315427 dpl-frs:Item11 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 OC315427 dpl-frs:Item12 2021-10-01 2022-09-30 OC315427 dpl-frs:Item12 2021-09-30 OC315427 dpl-frs:Item12 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 OC315427 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 OC315427 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 OC315427 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 OC315427 1 2021-10-01 2022-09-30 OC315427 frs-countries:EnglandWales 2021-10-01 2022-09-30 OC315427 frs-bus:PartnerLLP2 2021-10-01 2022-09-30 OC315427 frs-bus:PartnerLLP2 2022-09-30 OC315427 frs-bus:PartnerLLP2 2022-09-30 OC315427 frs-bus:PartnerLLP1 2021-10-01 2022-09-30 OC315427 frs-bus:PartnerLLP1 2022-09-30 OC315427 frs-bus:PartnerLLP1 2022-09-30
Registered number: OC315427
Ingleborough Nursing Home LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Unaudited Abridged Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: OC315427
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 200,389 208,344
200,389 208,344
CURRENT ASSETS
Stocks 1,000 1,000
Debtors 108,555 95,397
Cash at bank and in hand 78,402 129,410
187,957 225,807
Creditors: Amounts Falling Due Within One Year (191,760 ) (205,678 )
NET CURRENT ASSETS (LIABILITIES) (3,803 ) 20,129
TOTAL ASSETS LESS CURRENT LIABILITIES 196,586 228,473
Creditors: Amounts Falling Due After More Than One Year (158,339 ) (206,056 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 38,247 22,417
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 44 -
Other amounts 38,203 22,417
38,247 22,417
38,247 22,417
TOTAL MEMBERS' INTEREST
Amounts due from members (46,891) (42,323)
Loans and other debts due to members within one year 38,247 22,417
(8,644) (19,906)
Page 1
Page 2
For the year ending 30 September 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members
Miss H E Josland
Designated Member
Miss A L Josland
Designated Member
19th January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ingleborough Nursing Home LLP is a limited liability partnership, incorporated in England & Wales, registered number OC315427 . The Registered Office is 1 High Street, Ingleton, Carnforth, Lancashire, LA6 3AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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:
Leasehold 2% to 5% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% reducing balance & 15% on cost
Computer Equipment 25% on reducing balance & 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 44 (2022: 46)
44 46
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 October 2022 617,635
Additions 22,517
Disposals (3,189 )
As at 30 September 2023 636,963
Depreciation
As at 1 October 2022 409,291
Provided during the period 29,881
Disposals (2,598 )
As at 30 September 2023 436,574
Net Book Value
As at 30 September 2023 200,389
As at 1 October 2022 208,344
5. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 2,088 2,088
Later than one year and not later than five years 3,528 5,544
5,616 7,632
Page 4