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2023-09-30 12904172 2022-10-01 2023-09-30 12904172 frs-core:CurrentFinancialInstruments 2023-09-30 12904172 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 12904172 frs-core:Non-currentFinancialInstruments 2023-09-30 12904172 frs-core:Non-currentFinancialInstruments 2022-10-01 2023-09-30 12904172 frs-core:CurrentFinancialInstruments 2022-10-01 2023-09-30 12904172 frs-core:CurrentFinancialInstruments 2023-09-30 12904172 frs-core:AfterOneYear 2022-10-01 2023-09-30 12904172 frs-core:BetweenOneFiveYears 2022-10-01 2023-09-30 12904172 frs-core:BetweenOneFiveYears 2023-09-30 12904172 frs-core:ComputerEquipment 2023-09-30 12904172 frs-core:ComputerEquipment 2022-10-01 2023-09-30 12904172 frs-core:ComputerEquipment 2022-09-30 12904172 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 12904172 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-01 2023-09-30 12904172 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 12904172 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2023-09-30 12904172 20 2022-10-01 2023-09-30 12904172 frs-core:CurrentFinancialInstruments 20 2023-09-30 12904172 frs-core:Non-currentFinancialInstruments 20 2023-09-30 12904172 dpl-frs:Item1 2022-10-01 2023-09-30 12904172 dpl-frs:Item1 2022-09-30 12904172 dpl-frs:Item1 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 12904172 dpl-frs:Item2 2022-10-01 2023-09-30 12904172 dpl-frs:Item2 2022-09-30 12904172 dpl-frs:Item2 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-10-01 2023-09-30 12904172 dpl-frs:Item3 2022-10-01 2023-09-30 12904172 dpl-frs:Item3 2022-09-30 12904172 dpl-frs:Item3 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item3 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item3 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item3 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-10-01 2023-09-30 12904172 dpl-frs:Item4 2022-10-01 2023-09-30 12904172 dpl-frs:Item4 2022-09-30 12904172 dpl-frs:Item4 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item4 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item4 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item4 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-10-01 2023-09-30 12904172 dpl-frs:Item5 2022-10-01 2023-09-30 12904172 dpl-frs:Item5 2022-09-30 12904172 dpl-frs:Item5 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item5 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item5 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item5 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-10-01 2023-09-30 12904172 dpl-frs:Item6 2022-10-01 2023-09-30 12904172 dpl-frs:Item6 2022-09-30 12904172 dpl-frs:Item6 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item6 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item6 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item6 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-10-01 2023-09-30 12904172 dpl-frs:Item7 2022-10-01 2023-09-30 12904172 dpl-frs:Item7 2022-09-30 12904172 dpl-frs:Item7 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item7 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 12904172 dpl-frs:Item8 2022-10-01 2023-09-30 12904172 dpl-frs:Item8 2022-09-30 12904172 dpl-frs:Item8 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 12904172 dpl-frs:Item9 2022-10-01 2023-09-30 12904172 dpl-frs:Item9 2022-09-30 12904172 dpl-frs:Item9 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 12904172 dpl-frs:Item10 2022-10-01 2023-09-30 12904172 dpl-frs:Item10 2022-09-30 12904172 dpl-frs:Item10 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 12904172 dpl-frs:Item11 2022-10-01 2023-09-30 12904172 dpl-frs:Item11 2022-09-30 12904172 dpl-frs:Item11 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 12904172 dpl-frs:Item12 2022-10-01 2023-09-30 12904172 dpl-frs:Item12 2022-09-30 12904172 dpl-frs:Item12 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 12904172 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 12904172 1 2022-10-01 2023-09-30 12904172 frs-countries:EnglandWales 2022-10-01 2023-09-30 12904172 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 12904172 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12904172 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 12904172 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 12904172 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-01 2022-09-30 12904172 frs-core:AllSubsidiaries 2021-10-01 2022-09-30 12904172 frs-core:KeyManagementPersonnel 2021-10-01 2022-09-30 12904172 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-01 2022-09-30 12904172 frs-core:OtherRelatedParties 2021-10-01 2022-09-30 12904172 2021-09-30 12904172 2022-09-30 12904172 2021-10-01 2022-09-30 12904172 frs-core:CurrentFinancialInstruments 2022-09-30 12904172 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 12904172 frs-core:Non-currentFinancialInstruments 2022-09-30 12904172 frs-core:Non-currentFinancialInstruments 2021-10-01 2022-09-30 12904172 frs-core:CurrentFinancialInstruments 2021-10-01 2022-09-30 12904172 frs-core:CurrentFinancialInstruments 2022-09-30 12904172 frs-core:AfterOneYear 2021-10-01 2022-09-30 12904172 frs-core:BetweenOneFiveYears 2021-10-01 2022-09-30 12904172 frs-core:BetweenOneFiveYears 2022-09-30 12904172 frs-core:ComputerEquipment 2022-09-30 12904172 frs-core:ComputerEquipment 2021-10-01 2022-09-30 12904172 frs-core:ComputerEquipment 2021-09-30 12904172 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 12904172 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 12904172 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 12904172 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 12904172 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 12904172 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 12904172 frs-core:FurnitureFittings 2022-09-30 12904172 frs-core:FurnitureFittings 2021-10-01 2022-09-30 12904172 frs-core:FurnitureFittings 2021-09-30 12904172 frs-core:NetGoodwill 2022-09-30 12904172 frs-core:NetGoodwill 2021-10-01 2022-09-30 12904172 frs-core:NetGoodwill 2021-09-30 12904172 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 12904172 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 12904172 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 12904172 frs-core:LandBuildings 2022-09-30 12904172 frs-core:LandBuildings 2021-10-01 2022-09-30 12904172 frs-core:LandBuildings 2021-09-30 12904172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 12904172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 12904172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 12904172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 12904172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 12904172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 12904172 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 12904172 frs-core:MoreThanFiveYears 2022-09-30 12904172 frs-core:MotorVehicles 2022-09-30 12904172 frs-core:MotorVehicles 2021-10-01 2022-09-30 12904172 frs-core:MotorVehicles 2021-09-30 12904172 frs-core:OtherResidualIntangibleAssets 2022-09-30 12904172 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 12904172 frs-core:OtherResidualIntangibleAssets 2021-09-30 12904172 frs-core:PlantMachinery 2022-09-30 12904172 frs-core:PlantMachinery 2021-10-01 2022-09-30 12904172 frs-core:PlantMachinery 2021-09-30 12904172 frs-core:Secured 2022-09-30 12904172 frs-core:Unsecured 2022-09-30 12904172 frs-core:WithinOneYear 2021-10-01 2022-09-30 12904172 frs-core:WithinOneYear 2022-09-30 12904172 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 12904172 frs-core:CapitalRedemptionReserve 2021-09-30 12904172 frs-core:CapitalRedemptionReserve 2022-09-30 12904172 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 12904172 frs-core:OtherReservesSubtotal 2021-09-30 12904172 frs-core:OtherReservesSubtotal 2022-09-30 12904172 frs-core:RevaluationReserve 2021-10-01 2022-09-30 12904172 frs-core:RevaluationReserve 2021-09-30 12904172 frs-core:RevaluationReserve 2022-09-30 12904172 frs-core:SharePremium 2021-10-01 2022-09-30 12904172 frs-core:SharePremium 2021-09-30 12904172 frs-core:SharePremium 2022-09-30 12904172 frs-core:ShareCapital 2021-10-01 2022-09-30 12904172 frs-core:ShareCapital 2021-09-30 12904172 frs-core:ShareCapital 2022-09-30 12904172 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 12904172 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 12904172 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12904172 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 12904172 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 12904172 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 12904172 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 12904172 frs-countries:Europe 2021-10-01 2022-09-30 12904172 frs-countries:NorthAmerica 2021-10-01 2022-09-30 12904172 frs-countries:SouthAmerica 2021-10-01 2022-09-30 12904172 frs-countries:Asia 2021-10-01 2022-09-30 12904172 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 12904172 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 12904172 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 12904172 frs-bus:CompanyLimitedByGuarantee 2021-10-01 2022-09-30 12904172 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-01 2022-09-30 12904172 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-01 2022-09-30 12904172 frs-bus:FullAccounts 2021-10-01 2022-09-30 12904172 frs-bus:FilletedAccounts 2021-10-01 2022-09-30 12904172 frs-bus:AbridgedAccounts 2021-10-01 2022-09-30 12904172 frs-bus:FRS102 2021-10-01 2022-09-30 12904172 frs-bus:MediumEntities 2021-10-01 2022-09-30 12904172 frs-bus:SmallEntities 2021-10-01 2022-09-30 12904172 frs-bus:EntityHasNeverTraded 2021-10-01 2022-09-30 12904172 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 12904172 frs-bus:Audited 2021-10-01 2022-09-30 12904172 frs-bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 12904172 frs-bus:AuditExemptWithAccountantsReport 2021-10-01 2022-09-30 12904172 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12904172 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12904172 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12904172 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 12904172 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12904172 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12904172 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 12904172 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 12904172 frs-bus:OrdinaryShareClass1 2021-09-30 12904172 frs-bus:OrdinaryShareClass1 2022-09-30 12904172 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 12904172 frs-bus:OrdinaryShareClass2 2021-09-30 12904172 frs-bus:OrdinaryShareClass2 2022-09-30 12904172 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 12904172 frs-bus:OrdinaryShareClass3 2021-09-30 12904172 frs-bus:OrdinaryShareClass3 2022-09-30 12904172 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 12904172 frs-bus:OrdinaryShareClass4 2021-09-30 12904172 frs-bus:OrdinaryShareClass4 2022-09-30 12904172 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 12904172 frs-bus:OrdinaryShareClass5 2021-09-30 12904172 frs-bus:OrdinaryShareClass5 2022-09-30 12904172 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 12904172 frs-bus:PreferenceShareClass1 2021-09-30 12904172 frs-bus:PreferenceShareClass1 2022-09-30 12904172 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 12904172 frs-bus:PreferenceShareClass2 2021-09-30 12904172 frs-bus:PreferenceShareClass2 2022-09-30 12904172 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 12904172 frs-bus:PreferenceShareClass3 2021-09-30 12904172 frs-bus:PreferenceShareClass3 2022-09-30 12904172 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 12904172 frs-bus:PreferenceShareClass4 2021-09-30 12904172 frs-bus:PreferenceShareClass4 2022-09-30 12904172 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 12904172 frs-bus:PreferenceShareClass5 2021-09-30 12904172 frs-bus:PreferenceShareClass5 2022-09-30 12904172 1 2021-10-01 2022-09-30 12904172 1 2022-09-30 12904172 1 2021-10-01 2022-09-30 12904172 frs-core:LeasedAssets 2021-10-01 2022-09-30 12904172 frs-core:OwnedAssets 2021-10-01 2022-09-30 12904172 frs-core:CurrencyRisk 2021-10-01 2022-09-30 12904172 frs-core:MarketRisk 2021-10-01 2022-09-30 12904172 frs-core:InterestRateRisk 2021-10-01 2022-09-30 12904172 frs-core:DeferredTaxation 2021-10-01 2022-09-30 12904172 frs-core:DeferredTaxation 2021-09-30 12904172 frs-core:DeferredTaxation 2022-09-30 12904172 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 12904172 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12904172 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12904172 frs-core:ProvisionsDeferredTax 2022-09-30 12904172 frs-core:OtherDeferredTax 2022-09-30 12904172 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 12904172 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 12904172 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 12904172 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 12904172 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 12904172 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 12904172 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12904172 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 12904172 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 12904172 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12904172 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 12904172 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 12904172 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 12904172 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 12904172 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 12904172 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 12904172 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 12904172 frs-core:TaxCreditsDeferredTax 2022-09-30 12904172 frs-core:CostValuation 2021-09-30 12904172 frs-core:AdditionsToInvestments 2022-09-30 12904172 frs-core:DisposalsRepaymentsInvestments 2022-09-30 12904172 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 12904172 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 12904172 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 12904172 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 12904172 frs-core:CostValuation 2022-09-30 12904172 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 12904172 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 12904172 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 12904172 frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:ListedExchangeTraded 2021-09-30 12904172 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 12904172 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12904172 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 12904172 frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:UnlistedNon-exchangeTraded 2021-09-30 12904172 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12904172 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12904172 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 12904172 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2021-10-01 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 12904172 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 12904172 dpl-frs:Item8 2021-10-01 2022-09-30 12904172 dpl-frs:Item8 2021-09-30 12904172 dpl-frs:Item8 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 12904172 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12904172 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 12904172 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 12904172 dpl-frs:Item9 2021-10-01 2022-09-30 12904172 dpl-frs:Item9 2021-09-30 12904172 dpl-frs:Item9 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 12904172 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 12904172 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 12904172 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Registered number: 12904172
Sailwithjoe Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 12904172
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,109 2,560
2,109 2,560
CURRENT ASSETS
Debtors 2,918 1,441
Cash at bank and in hand 1,830 1,903
4,748 3,344
Creditors: Amounts Falling Due Within One Year (5,776 ) (5,260 )
NET CURRENT ASSETS (LIABILITIES) (1,028 ) (1,916 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,081 644
PROVISIONS FOR LIABILITIES
Deferred Taxation (401 ) (486 )
NET ASSETS 680 158
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 580 58
SHAREHOLDERS' FUNDS 680 158
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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.
All of the company'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 board
Mr Joseph Wallington-Lardi
Director
22/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Sailwithjoe Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 12904172 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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.
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:
Plant & Machinery 33% straight line
Fixtures & Fittings 33% straight line
Computer Equipment 20% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 October 2022 3,842
Additions 771
As at 30 September 2023 4,613
Depreciation
As at 1 October 2022 1,282
Provided during the period 1,222
As at 30 September 2023 2,504
Net Book Value
As at 30 September 2023 2,109
As at 1 October 2022 2,560
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5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Creditors and Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Joseph Wallington-Lardi (64 ) 35,243 (32,654 ) - 2,525
The above loan is unsecured, interest free and repayable on demand.
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