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dpl-frs:Item5 2022-09-01 2023-08-31 NI625955 dpl-frs:Item5 2022-08-31 NI625955 dpl-frs:Item5 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item5 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item5 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item5 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-09-01 2023-08-31 NI625955 dpl-frs:Item6 2022-09-01 2023-08-31 NI625955 dpl-frs:Item6 2022-08-31 NI625955 dpl-frs:Item6 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item6 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item6 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item6 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-09-01 2023-08-31 NI625955 dpl-frs:Item7 2022-09-01 2023-08-31 NI625955 dpl-frs:Item7 2022-08-31 NI625955 dpl-frs:Item7 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item7 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item7 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item7 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-09-01 2023-08-31 NI625955 dpl-frs:Item8 2022-09-01 2023-08-31 NI625955 dpl-frs:Item8 2022-08-31 NI625955 dpl-frs:Item8 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item8 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item8 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item8 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-09-01 2023-08-31 NI625955 dpl-frs:Item9 2022-09-01 2023-08-31 NI625955 dpl-frs:Item9 2022-08-31 NI625955 dpl-frs:Item9 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item9 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item9 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item9 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-09-01 2023-08-31 NI625955 dpl-frs:Item10 2022-09-01 2023-08-31 NI625955 dpl-frs:Item10 2022-08-31 NI625955 dpl-frs:Item10 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item10 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item10 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item10 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-09-01 2023-08-31 NI625955 dpl-frs:Item11 2022-09-01 2023-08-31 NI625955 dpl-frs:Item11 2022-08-31 NI625955 dpl-frs:Item11 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item11 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item11 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item11 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-09-01 2023-08-31 NI625955 dpl-frs:Item12 2022-09-01 2023-08-31 NI625955 dpl-frs:Item12 2022-08-31 NI625955 dpl-frs:Item12 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item12 2022-09-01 2023-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item12 2023-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item12 2022-09-01 2023-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-09-01 2023-08-31 NI625955 1 2022-09-01 2023-08-31 NI625955 frs-countries:NorthernIreland 2022-09-01 2023-08-31 NI625955 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-08-31 NI625955 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-08-31 NI625955 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-01 2022-08-31 NI625955 frs-core:AllSubsidiaries 2021-09-01 2022-08-31 NI625955 frs-core:KeyManagementPersonnel 2021-09-01 2022-08-31 NI625955 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-01 2022-08-31 NI625955 frs-core:OtherRelatedParties 2021-09-01 2022-08-31 NI625955 2021-08-31 NI625955 2022-08-31 NI625955 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 2022-08-31 NI625955 frs-core:AfterOneYear 2021-09-01 2022-08-31 NI625955 frs-core:BetweenOneFiveYears 2021-09-01 2022-08-31 NI625955 frs-core:BetweenOneFiveYears 2022-08-31 NI625955 frs-core:ComputerEquipment 2022-08-31 NI625955 frs-core:ComputerEquipment 2021-09-01 2022-08-31 NI625955 frs-core:ComputerEquipment 2021-08-31 NI625955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-31 NI625955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-01 2022-08-31 NI625955 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-31 NI625955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-31 NI625955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-01 2022-08-31 NI625955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-31 NI625955 frs-core:FurnitureFittings 2022-08-31 NI625955 frs-core:FurnitureFittings 2021-09-01 2022-08-31 NI625955 frs-core:FurnitureFittings 2021-08-31 NI625955 frs-core:NetGoodwill 2022-08-31 NI625955 frs-core:NetGoodwill 2021-09-01 2022-08-31 NI625955 frs-core:NetGoodwill 2021-08-31 NI625955 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-31 NI625955 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-01 2022-08-31 NI625955 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-31 NI625955 frs-core:LandBuildings 2022-08-31 NI625955 frs-core:LandBuildings 2021-09-01 2022-08-31 NI625955 frs-core:LandBuildings 2021-08-31 NI625955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 NI625955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-01 2022-08-31 NI625955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-31 NI625955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 NI625955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-01 2022-08-31 NI625955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-31 NI625955 frs-core:MoreThanFiveYears 2021-09-01 2022-08-31 NI625955 frs-core:MoreThanFiveYears 2022-08-31 NI625955 frs-core:MotorVehicles 2022-08-31 NI625955 frs-core:MotorVehicles 2021-09-01 2022-08-31 NI625955 frs-core:MotorVehicles 2021-08-31 NI625955 frs-core:OtherResidualIntangibleAssets 2022-08-31 NI625955 frs-core:OtherResidualIntangibleAssets 2021-09-01 2022-08-31 NI625955 frs-core:OtherResidualIntangibleAssets 2021-08-31 NI625955 frs-core:PlantMachinery 2022-08-31 NI625955 frs-core:PlantMachinery 2021-09-01 2022-08-31 NI625955 frs-core:PlantMachinery 2021-08-31 NI625955 frs-core:Secured 2022-08-31 NI625955 frs-core:Unsecured 2022-08-31 NI625955 frs-core:WithinOneYear 2021-09-01 2022-08-31 NI625955 frs-core:WithinOneYear 2022-08-31 NI625955 frs-core:CapitalRedemptionReserve 2021-09-01 2022-08-31 NI625955 frs-core:CapitalRedemptionReserve 2021-08-31 NI625955 frs-core:CapitalRedemptionReserve 2022-08-31 NI625955 frs-core:OtherReservesSubtotal 2021-09-01 2022-08-31 NI625955 frs-core:OtherReservesSubtotal 2021-08-31 NI625955 frs-core:OtherReservesSubtotal 2022-08-31 NI625955 frs-core:RevaluationReserve 2021-09-01 2022-08-31 NI625955 frs-core:RevaluationReserve 2021-08-31 NI625955 frs-core:RevaluationReserve 2022-08-31 NI625955 frs-core:SharePremium 2021-09-01 2022-08-31 NI625955 frs-core:SharePremium 2021-08-31 NI625955 frs-core:SharePremium 2022-08-31 NI625955 frs-core:ShareCapital 2021-09-01 2022-08-31 NI625955 frs-core:ShareCapital 2021-08-31 NI625955 frs-core:ShareCapital 2022-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 NI625955 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-08-31 NI625955 frs-countries:UnitedKingdom 2021-09-01 2022-08-31 NI625955 frs-countries:Europe 2021-09-01 2022-08-31 NI625955 frs-countries:NorthAmerica 2021-09-01 2022-08-31 NI625955 frs-countries:SouthAmerica 2021-09-01 2022-08-31 NI625955 frs-countries:Asia 2021-09-01 2022-08-31 NI625955 frs-countries:RestWorldOutsideUK 2021-09-01 2022-08-31 NI625955 frs-bus:HighestPaidDirector 2021-09-01 2022-08-31 NI625955 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 NI625955 frs-bus:CompanyLimitedByGuarantee 2021-09-01 2022-08-31 NI625955 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 NI625955 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-01 2022-08-31 NI625955 frs-bus:FullAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:AbridgedAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:FRS102 2021-09-01 2022-08-31 NI625955 frs-bus:MediumEntities 2021-09-01 2022-08-31 NI625955 frs-bus:SmallEntities 2021-09-01 2022-08-31 NI625955 frs-bus:EntityHasNeverTraded 2021-09-01 2022-08-31 NI625955 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-01 2022-08-31 NI625955 frs-bus:Audited 2021-09-01 2022-08-31 NI625955 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 NI625955 frs-bus:AuditExemptWithAccountantsReport 2021-09-01 2022-08-31 NI625955 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 NI625955 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 NI625955 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 NI625955 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-01 2022-08-31 NI625955 frs-bus:OrdinaryShareClass1 2021-09-01 2022-08-31 NI625955 frs-bus:OrdinaryShareClass1 2021-08-31 NI625955 frs-bus:OrdinaryShareClass1 2022-08-31 NI625955 frs-bus:OrdinaryShareClass2 2021-09-01 2022-08-31 NI625955 frs-bus:OrdinaryShareClass2 2021-08-31 NI625955 frs-bus:OrdinaryShareClass2 2022-08-31 NI625955 frs-bus:OrdinaryShareClass3 2021-09-01 2022-08-31 NI625955 frs-bus:OrdinaryShareClass3 2021-08-31 NI625955 frs-bus:OrdinaryShareClass3 2022-08-31 NI625955 frs-bus:OrdinaryShareClass4 2021-09-01 2022-08-31 NI625955 frs-bus:OrdinaryShareClass4 2021-08-31 NI625955 frs-bus:OrdinaryShareClass4 2022-08-31 NI625955 frs-bus:OrdinaryShareClass5 2021-09-01 2022-08-31 NI625955 frs-bus:OrdinaryShareClass5 2021-08-31 NI625955 frs-bus:OrdinaryShareClass5 2022-08-31 NI625955 frs-bus:PreferenceShareClass1 2021-09-01 2022-08-31 NI625955 frs-bus:PreferenceShareClass1 2021-08-31 NI625955 frs-bus:PreferenceShareClass1 2022-08-31 NI625955 frs-bus:PreferenceShareClass2 2021-09-01 2022-08-31 NI625955 frs-bus:PreferenceShareClass2 2021-08-31 NI625955 frs-bus:PreferenceShareClass2 2022-08-31 NI625955 frs-bus:PreferenceShareClass3 2021-09-01 2022-08-31 NI625955 frs-bus:PreferenceShareClass3 2021-08-31 NI625955 frs-bus:PreferenceShareClass3 2022-08-31 NI625955 frs-bus:PreferenceShareClass4 2021-09-01 2022-08-31 NI625955 frs-bus:PreferenceShareClass4 2021-08-31 NI625955 frs-bus:PreferenceShareClass4 2022-08-31 NI625955 frs-bus:PreferenceShareClass5 2021-09-01 2022-08-31 NI625955 frs-bus:PreferenceShareClass5 2021-08-31 NI625955 frs-bus:PreferenceShareClass5 2022-08-31 NI625955 1 2021-09-01 2022-08-31 NI625955 1 2022-08-31 NI625955 1 2021-09-01 2022-08-31 NI625955 frs-core:LeasedAssets 2021-09-01 2022-08-31 NI625955 frs-core:OwnedAssets 2021-09-01 2022-08-31 NI625955 frs-core:CurrencyRisk 2021-09-01 2022-08-31 NI625955 frs-core:MarketRisk 2021-09-01 2022-08-31 NI625955 frs-core:InterestRateRisk 2021-09-01 2022-08-31 NI625955 frs-core:DeferredTaxation 2021-09-01 2022-08-31 NI625955 frs-core:DeferredTaxation 2021-08-31 NI625955 frs-core:DeferredTaxation 2022-08-31 NI625955 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 NI625955 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 NI625955 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 NI625955 frs-core:ProvisionsDeferredTax 2022-08-31 NI625955 frs-core:OtherDeferredTax 2022-08-31 NI625955 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 NI625955 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 NI625955 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 NI625955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-01 2022-08-31 NI625955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-31 NI625955 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 NI625955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 NI625955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-31 NI625955 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 NI625955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-01 2022-08-31 NI625955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-31 NI625955 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 NI625955 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-08-31 NI625955 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-08-31 NI625955 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-08-31 NI625955 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-08-31 NI625955 frs-core:Share-basedPaymentsDeferredTax 2022-08-31 NI625955 frs-core:TaxCreditsDeferredTax 2022-08-31 NI625955 frs-core:CostValuation 2021-08-31 NI625955 frs-core:AdditionsToInvestments 2022-08-31 NI625955 frs-core:DisposalsRepaymentsInvestments 2022-08-31 NI625955 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-08-31 NI625955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-08-31 NI625955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-08-31 NI625955 frs-core:OtherIncreaseDecreaseInInvestments 2022-08-31 NI625955 frs-core:CostValuation 2022-08-31 NI625955 frs-core:ProvisionsForImpairmentInvestments 2021-08-31 NI625955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-08-31 NI625955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:ProvisionsForImpairmentInvestments 2022-08-31 NI625955 frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:ListedExchangeTraded 2021-08-31 NI625955 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-08-31 NI625955 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-08-31 NI625955 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 NI625955 frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:UnlistedNon-exchangeTraded 2021-08-31 NI625955 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 NI625955 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 NI625955 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 NI625955 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2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 5 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 5 2022-08-31 NI625955 6 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 6 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 6 2022-08-31 NI625955 7 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 7 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 7 2022-08-31 NI625955 8 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 8 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 8 2022-08-31 NI625955 9 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 9 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 9 2022-08-31 NI625955 10 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 10 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 10 2022-08-31 NI625955 11 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 11 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 11 2022-08-31 NI625955 12 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 12 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 12 2022-08-31 NI625955 13 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 13 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 13 2022-08-31 NI625955 14 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 14 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 14 2022-08-31 NI625955 15 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 15 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 15 2022-08-31 NI625955 16 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 16 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 16 2022-08-31 NI625955 17 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 17 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 17 2022-08-31 NI625955 18 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 18 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 18 2022-08-31 NI625955 19 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 19 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 19 2022-08-31 NI625955 20 2021-09-01 2022-08-31 NI625955 frs-core:CurrentFinancialInstruments 20 2022-08-31 NI625955 frs-core:Non-currentFinancialInstruments 20 2022-08-31 NI625955 dpl-frs:Item1 2021-09-01 2022-08-31 NI625955 dpl-frs:Item1 2021-08-31 NI625955 dpl-frs:Item1 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 NI625955 dpl-frs:Item2 2021-09-01 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NI625955 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 NI625955 dpl-frs:Item5 2021-09-01 2022-08-31 NI625955 dpl-frs:Item5 2021-08-31 NI625955 dpl-frs:Item5 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 NI625955 dpl-frs:Item6 2021-09-01 2022-08-31 NI625955 dpl-frs:Item6 2021-08-31 NI625955 dpl-frs:Item6 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 NI625955 dpl-frs:Item7 2021-09-01 2022-08-31 NI625955 dpl-frs:Item7 2021-08-31 NI625955 dpl-frs:Item7 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 NI625955 dpl-frs:Item8 2021-09-01 2022-08-31 NI625955 dpl-frs:Item8 2021-08-31 NI625955 dpl-frs:Item8 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 NI625955 dpl-frs:Item9 2021-09-01 2022-08-31 NI625955 dpl-frs:Item9 2021-08-31 NI625955 dpl-frs:Item9 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 NI625955 dpl-frs:Item10 2021-09-01 2022-08-31 NI625955 dpl-frs:Item10 2021-08-31 NI625955 dpl-frs:Item10 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 NI625955 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 NI625955 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 NI625955 dpl-frs:Item11 2021-09-01 2022-08-31 NI625955 dpl-frs:Item11 2021-08-31 NI625955 dpl-frs:Item11 2022-08-31 NI625955 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 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Registered number: NI625955
IMC Glass Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Alan Hall Accountancy
7 Dunseark Road
Dungannon
Co Tyrone
BT71 7PH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI625955
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 250,197 56,018
250,197 56,018
CURRENT ASSETS
Stocks 5 80,709 104,135
Debtors 6 360,277 423,761
Cash at bank and in hand 655,528 564,735
1,096,514 1,092,631
Creditors: Amounts Falling Due Within One Year 7 (394,554 ) (504,766 )
NET CURRENT ASSETS (LIABILITIES) 701,960 587,865
TOTAL ASSETS LESS CURRENT LIABILITIES 952,157 643,883
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (65,200 ) (9,700 )
NET ASSETS 886,957 634,183
CAPITAL AND RESERVES
Called up share capital 9 62 62
Capital redemption reserve 38 38
Profit and Loss Account 886,857 634,083
SHAREHOLDERS' FUNDS 886,957 634,183
Page 1
Page 2
For the year ending 31 August 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 James Aaron McCreanor
Director
08/03/2024
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
IMC Glass Ltd Registered number NI625955 is a limited by shares company incorporated in Northern Ireland. The Registered Office is Silverford Mills, 78 Lisnagade Road, Banbridge, Co Down, BT32 3QN.
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 the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 20% reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 18)
17 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2022 202,171 61,195 263,366
Additions 237,672 - 237,672
As at 31 August 2023 439,843 61,195 501,038
Depreciation
As at 1 September 2022 168,963 38,385 207,348
Provided during the period 38,932 4,561 43,493
As at 31 August 2023 207,895 42,946 250,841
Net Book Value
As at 31 August 2023 231,948 18,249 250,197
As at 1 September 2022 33,208 22,810 56,018
Page 3
Page 4
5. Stocks
2023 2022
£ £
Stock 80,709 104,135
80,709 104,135
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 352,642 416,995
Other debtors 7,635 6,766
360,277 423,761
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 267,060 337,887
Bank loans and overdrafts 28,944 38,690
Other creditors 23,260 6,635
Taxation and social security 75,290 121,554
394,554 504,766
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 65,200 9,700
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 62 62
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr James Aaron McCreanor by virtue of his ownership of 100% of the issued share capital in the company.
Page 4