Acorah Software Products - Accounts Production 14.4.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 March 2023 31 March 2023 12084418 Mr Josh Grimmett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12084418 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 12084418 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 12084418 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-03-31 12084418 frs-core:AllSubsidiaries 2022-08-01 2023-03-31 12084418 frs-core:KeyManagementPersonnel 2022-08-01 2023-03-31 12084418 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-03-31 12084418 frs-core:OtherRelatedParties 2022-08-01 2023-03-31 12084418 2022-07-31 12084418 2023-03-31 12084418 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 2022-08-01 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 2023-03-31 12084418 frs-core:AfterOneYear 2022-08-01 2023-03-31 12084418 frs-core:BetweenOneFiveYears 2022-08-01 2023-03-31 12084418 frs-core:BetweenOneFiveYears 2023-03-31 12084418 frs-core:ComputerEquipment 2023-03-31 12084418 frs-core:ComputerEquipment 2022-08-01 2023-03-31 12084418 frs-core:ComputerEquipment 2022-07-31 12084418 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 12084418 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-08-01 2023-03-31 12084418 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 12084418 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 12084418 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-08-01 2023-03-31 12084418 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 12084418 frs-core:FurnitureFittings 2023-03-31 12084418 frs-core:FurnitureFittings 2022-08-01 2023-03-31 12084418 frs-core:FurnitureFittings 2022-07-31 12084418 frs-core:NetGoodwill 2023-03-31 12084418 frs-core:NetGoodwill 2022-08-01 2023-03-31 12084418 frs-core:NetGoodwill 2022-07-31 12084418 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 12084418 frs-core:InvestmentPropertyIncludedWithinPPE 2022-08-01 2023-03-31 12084418 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 12084418 frs-core:LandBuildings 2023-03-31 12084418 frs-core:LandBuildings 2022-08-01 2023-03-31 12084418 frs-core:LandBuildings 2022-07-31 12084418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 12084418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-03-31 12084418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 12084418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 12084418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-03-31 12084418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 12084418 frs-core:MoreThanFiveYears 2022-08-01 2023-03-31 12084418 frs-core:MoreThanFiveYears 2023-03-31 12084418 frs-core:MotorVehicles 2023-03-31 12084418 frs-core:MotorVehicles 2022-08-01 2023-03-31 12084418 frs-core:MotorVehicles 2022-07-31 12084418 frs-core:OtherResidualIntangibleAssets 2023-03-31 12084418 frs-core:OtherResidualIntangibleAssets 2022-08-01 2023-03-31 12084418 frs-core:OtherResidualIntangibleAssets 2022-07-31 12084418 frs-core:PlantMachinery 2023-03-31 12084418 frs-core:PlantMachinery 2022-08-01 2023-03-31 12084418 frs-core:PlantMachinery 2022-07-31 12084418 frs-core:Secured 2023-03-31 12084418 frs-core:Unsecured 2023-03-31 12084418 frs-core:WithinOneYear 2022-08-01 2023-03-31 12084418 frs-core:WithinOneYear 2023-03-31 12084418 frs-core:CapitalRedemptionReserve 2022-08-01 2023-03-31 12084418 frs-core:CapitalRedemptionReserve 2022-07-31 12084418 frs-core:CapitalRedemptionReserve 2023-03-31 12084418 frs-core:OtherReservesSubtotal 2022-08-01 2023-03-31 12084418 frs-core:OtherReservesSubtotal 2022-07-31 12084418 frs-core:OtherReservesSubtotal 2023-03-31 12084418 frs-core:RevaluationReserve 2022-08-01 2023-03-31 12084418 frs-core:RevaluationReserve 2022-07-31 12084418 frs-core:RevaluationReserve 2023-03-31 12084418 frs-core:SharePremium 2022-08-01 2023-03-31 12084418 frs-core:SharePremium 2022-07-31 12084418 frs-core:SharePremium 2023-03-31 12084418 frs-core:ShareCapital 2022-08-01 2023-03-31 12084418 frs-core:ShareCapital 2022-07-31 12084418 frs-core:ShareCapital 2023-03-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-03-31 12084418 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 12084418 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-07-31 12084418 frs-countries:UnitedKingdom 2022-08-01 2023-03-31 12084418 frs-countries:Europe 2022-08-01 2023-03-31 12084418 frs-countries:NorthAmerica 2022-08-01 2023-03-31 12084418 frs-countries:SouthAmerica 2022-08-01 2023-03-31 12084418 frs-countries:Asia 2022-08-01 2023-03-31 12084418 frs-countries:RestWorldOutsideUK 2022-08-01 2023-03-31 12084418 frs-bus:HighestPaidDirector 2022-08-01 2023-03-31 12084418 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-03-31 12084418 frs-bus:CompanyLimitedByGuarantee 2022-08-01 2023-03-31 12084418 frs-bus:LimitedLiabilityPartnershipLLP 2022-08-01 2023-03-31 12084418 frs-bus:LimitedLiabilityPartnershipsSORP 2022-08-01 2023-03-31 12084418 frs-bus:FullAccounts 2022-08-01 2023-03-31 12084418 frs-bus:FilletedAccounts 2022-08-01 2023-03-31 12084418 frs-bus:AbridgedAccounts 2022-08-01 2023-03-31 12084418 frs-bus:FRS102 2022-08-01 2023-03-31 12084418 frs-bus:MediumEntities 2022-08-01 2023-03-31 12084418 frs-bus:SmallEntities 2022-08-01 2023-03-31 12084418 frs-bus:EntityHasNeverTraded 2022-08-01 2023-03-31 12084418 frs-bus:EntityNoLongerTradingButTradedInPast 2022-08-01 2023-03-31 12084418 frs-bus:Audited 2022-08-01 2023-03-31 12084418 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-03-31 12084418 frs-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-03-31 12084418 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-03-31 12084418 frs-bus:LargeCompaniesRegimeForAccounts 2022-08-01 2023-03-31 12084418 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-08-01 2023-03-31 12084418 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-03-31 12084418 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-08-01 2023-03-31 12084418 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-08-01 2023-03-31 12084418 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-08-01 2023-03-31 12084418 frs-bus:OrdinaryShareClass1 2022-08-01 2023-03-31 12084418 frs-bus:OrdinaryShareClass1 2022-07-31 12084418 frs-bus:OrdinaryShareClass1 2023-03-31 12084418 frs-bus:OrdinaryShareClass2 2022-08-01 2023-03-31 12084418 frs-bus:OrdinaryShareClass2 2022-07-31 12084418 frs-bus:OrdinaryShareClass2 2023-03-31 12084418 frs-bus:OrdinaryShareClass3 2022-08-01 2023-03-31 12084418 frs-bus:OrdinaryShareClass3 2022-07-31 12084418 frs-bus:OrdinaryShareClass3 2023-03-31 12084418 frs-bus:OrdinaryShareClass4 2022-08-01 2023-03-31 12084418 frs-bus:OrdinaryShareClass4 2022-07-31 12084418 frs-bus:OrdinaryShareClass4 2023-03-31 12084418 frs-bus:OrdinaryShareClass5 2022-08-01 2023-03-31 12084418 frs-bus:OrdinaryShareClass5 2022-07-31 12084418 frs-bus:OrdinaryShareClass5 2023-03-31 12084418 frs-bus:PreferenceShareClass1 2022-08-01 2023-03-31 12084418 frs-bus:PreferenceShareClass1 2022-07-31 12084418 frs-bus:PreferenceShareClass1 2023-03-31 12084418 frs-bus:PreferenceShareClass2 2022-08-01 2023-03-31 12084418 frs-bus:PreferenceShareClass2 2022-07-31 12084418 frs-bus:PreferenceShareClass2 2023-03-31 12084418 frs-bus:PreferenceShareClass3 2022-08-01 2023-03-31 12084418 frs-bus:PreferenceShareClass3 2022-07-31 12084418 frs-bus:PreferenceShareClass3 2023-03-31 12084418 frs-bus:PreferenceShareClass4 2022-08-01 2023-03-31 12084418 frs-bus:PreferenceShareClass4 2022-07-31 12084418 frs-bus:PreferenceShareClass4 2023-03-31 12084418 frs-bus:PreferenceShareClass5 2022-08-01 2023-03-31 12084418 frs-bus:PreferenceShareClass5 2022-07-31 12084418 frs-bus:PreferenceShareClass5 2023-03-31 12084418 1 2022-08-01 2023-03-31 12084418 1 2023-03-31 12084418 1 2022-08-01 2023-03-31 12084418 frs-core:LeasedAssets 2022-08-01 2023-03-31 12084418 frs-core:OwnedAssets 2022-08-01 2023-03-31 12084418 frs-core:CurrencyRisk 2022-08-01 2023-03-31 12084418 frs-core:MarketRisk 2022-08-01 2023-03-31 12084418 frs-core:InterestRateRisk 2022-08-01 2023-03-31 12084418 frs-core:DeferredTaxation 2022-08-01 2023-03-31 12084418 frs-core:DeferredTaxation 2022-07-31 12084418 frs-core:DeferredTaxation 2023-03-31 12084418 frs-core:OtherProvisionsContingentLiabilities 2022-08-01 2023-03-31 12084418 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 12084418 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 12084418 frs-core:ProvisionsDeferredTax 2023-03-31 12084418 frs-core:OtherDeferredTax 2023-03-31 12084418 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 12084418 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 12084418 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 12084418 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-01 2023-03-31 12084418 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 12084418 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-03-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-01 2023-03-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 12084418 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 12084418 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 12084418 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 12084418 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 12084418 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 12084418 frs-core:TaxCreditsDeferredTax 2023-03-31 12084418 frs-core:CostValuation 2022-07-31 12084418 frs-core:AdditionsToInvestments 2023-03-31 12084418 frs-core:DisposalsRepaymentsInvestments 2023-03-31 12084418 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 12084418 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 12084418 frs-core:CostValuation 2023-03-31 12084418 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 12084418 frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 12084418 frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 12084418 dpl-frs:CostSales 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales 2022-07-31 12084418 dpl-frs:CostSales 2023-03-31 12084418 dpl-frs:DistributionCosts 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses 2022-08-01 2023-03-31 12084418 frs-bus:Director1 2022-08-01 2023-03-31 12084418 frs-bus:Director1 2022-07-31 12084418 frs-bus:Director1 2023-03-31 12084418 1 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 1 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 1 2023-03-31 12084418 2 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 2 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 2 2023-03-31 12084418 3 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 3 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 3 2023-03-31 12084418 4 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 4 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 4 2023-03-31 12084418 5 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 5 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 5 2023-03-31 12084418 6 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 6 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 6 2023-03-31 12084418 7 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 7 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 7 2023-03-31 12084418 8 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 8 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 8 2023-03-31 12084418 9 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 9 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 9 2023-03-31 12084418 10 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 10 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 10 2023-03-31 12084418 11 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 11 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 11 2023-03-31 12084418 12 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 12 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 12 2023-03-31 12084418 13 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 13 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 13 2023-03-31 12084418 14 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 14 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 14 2023-03-31 12084418 15 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 15 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 15 2023-03-31 12084418 16 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 16 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 16 2023-03-31 12084418 17 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 17 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 17 2023-03-31 12084418 18 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 18 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 18 2023-03-31 12084418 19 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 19 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 19 2023-03-31 12084418 20 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments 20 2023-03-31 12084418 frs-core:Non-currentFinancialInstruments 20 2023-03-31 12084418 dpl-frs:Item1 2022-08-01 2023-03-31 12084418 dpl-frs:Item1 2022-07-31 12084418 dpl-frs:Item1 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item1 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item1 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item1 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-08-01 2023-03-31 12084418 dpl-frs:Item2 2022-08-01 2023-03-31 12084418 dpl-frs:Item2 2022-07-31 12084418 dpl-frs:Item2 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item2 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item2 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item2 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-08-01 2023-03-31 12084418 dpl-frs:Item3 2022-08-01 2023-03-31 12084418 dpl-frs:Item3 2022-07-31 12084418 dpl-frs:Item3 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item3 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item3 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item3 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-08-01 2023-03-31 12084418 dpl-frs:Item4 2022-08-01 2023-03-31 12084418 dpl-frs:Item4 2022-07-31 12084418 dpl-frs:Item4 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item4 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item4 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-08-01 2023-03-31 12084418 dpl-frs:Item5 2022-08-01 2023-03-31 12084418 dpl-frs:Item5 2022-07-31 12084418 dpl-frs:Item5 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-03-31 12084418 dpl-frs:Item6 2022-08-01 2023-03-31 12084418 dpl-frs:Item6 2022-07-31 12084418 dpl-frs:Item6 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-03-31 12084418 dpl-frs:Item7 2022-08-01 2023-03-31 12084418 dpl-frs:Item7 2022-07-31 12084418 dpl-frs:Item7 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-03-31 12084418 dpl-frs:Item8 2022-08-01 2023-03-31 12084418 dpl-frs:Item8 2022-07-31 12084418 dpl-frs:Item8 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-03-31 12084418 dpl-frs:Item9 2022-08-01 2023-03-31 12084418 dpl-frs:Item9 2022-07-31 12084418 dpl-frs:Item9 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-03-31 12084418 dpl-frs:Item10 2022-08-01 2023-03-31 12084418 dpl-frs:Item10 2022-07-31 12084418 dpl-frs:Item10 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-03-31 12084418 dpl-frs:Item11 2022-08-01 2023-03-31 12084418 dpl-frs:Item11 2022-07-31 12084418 dpl-frs:Item11 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-03-31 12084418 dpl-frs:Item12 2022-08-01 2023-03-31 12084418 dpl-frs:Item12 2022-07-31 12084418 dpl-frs:Item12 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-03-31 12084418 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-03-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-03-31 12084418 1 2022-08-01 2023-03-31 12084418 frs-countries:EnglandWales 2022-08-01 2023-03-31 12084418 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 12084418 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 12084418 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 12084418 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 12084418 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 12084418 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 12084418 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 12084418 2021-07-31 12084418 2022-07-31 12084418 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 2022-07-31 12084418 frs-core:AfterOneYear 2021-08-01 2022-07-31 12084418 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 12084418 frs-core:BetweenOneFiveYears 2022-07-31 12084418 frs-core:ComputerEquipment 2022-07-31 12084418 frs-core:ComputerEquipment 2021-08-01 2022-07-31 12084418 frs-core:ComputerEquipment 2021-07-31 12084418 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 12084418 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 12084418 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 12084418 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 12084418 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 12084418 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 12084418 frs-core:FurnitureFittings 2022-07-31 12084418 frs-core:FurnitureFittings 2021-08-01 2022-07-31 12084418 frs-core:FurnitureFittings 2021-07-31 12084418 frs-core:NetGoodwill 2022-07-31 12084418 frs-core:NetGoodwill 2021-08-01 2022-07-31 12084418 frs-core:NetGoodwill 2021-07-31 12084418 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 12084418 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 12084418 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 12084418 frs-core:LandBuildings 2022-07-31 12084418 frs-core:LandBuildings 2021-08-01 2022-07-31 12084418 frs-core:LandBuildings 2021-07-31 12084418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 12084418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 12084418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 12084418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 12084418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 12084418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 12084418 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 12084418 frs-core:MoreThanFiveYears 2022-07-31 12084418 frs-core:MotorVehicles 2022-07-31 12084418 frs-core:MotorVehicles 2021-08-01 2022-07-31 12084418 frs-core:MotorVehicles 2021-07-31 12084418 frs-core:OtherResidualIntangibleAssets 2022-07-31 12084418 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 12084418 frs-core:OtherResidualIntangibleAssets 2021-07-31 12084418 frs-core:PlantMachinery 2022-07-31 12084418 frs-core:PlantMachinery 2021-08-01 2022-07-31 12084418 frs-core:PlantMachinery 2021-07-31 12084418 frs-core:Secured 2022-07-31 12084418 frs-core:Unsecured 2022-07-31 12084418 frs-core:WithinOneYear 2021-08-01 2022-07-31 12084418 frs-core:WithinOneYear 2022-07-31 12084418 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 12084418 frs-core:CapitalRedemptionReserve 2021-07-31 12084418 frs-core:CapitalRedemptionReserve 2022-07-31 12084418 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 12084418 frs-core:OtherReservesSubtotal 2021-07-31 12084418 frs-core:OtherReservesSubtotal 2022-07-31 12084418 frs-core:RevaluationReserve 2021-08-01 2022-07-31 12084418 frs-core:RevaluationReserve 2021-07-31 12084418 frs-core:RevaluationReserve 2022-07-31 12084418 frs-core:SharePremium 2021-08-01 2022-07-31 12084418 frs-core:SharePremium 2021-07-31 12084418 frs-core:SharePremium 2022-07-31 12084418 frs-core:ShareCapital 2021-08-01 2022-07-31 12084418 frs-core:ShareCapital 2021-07-31 12084418 frs-core:ShareCapital 2022-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 12084418 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 12084418 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 12084418 frs-countries:Europe 2021-08-01 2022-07-31 12084418 frs-countries:NorthAmerica 2021-08-01 2022-07-31 12084418 frs-countries:SouthAmerica 2021-08-01 2022-07-31 12084418 frs-countries:Asia 2021-08-01 2022-07-31 12084418 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 12084418 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 12084418 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 12084418 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 12084418 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 12084418 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 12084418 frs-bus:FullAccounts 2021-08-01 2022-07-31 12084418 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 12084418 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 12084418 frs-bus:FRS102 2021-08-01 2022-07-31 12084418 frs-bus:MediumEntities 2021-08-01 2022-07-31 12084418 frs-bus:SmallEntities 2021-08-01 2022-07-31 12084418 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 12084418 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 12084418 frs-bus:Audited 2021-08-01 2022-07-31 12084418 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 12084418 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 12084418 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12084418 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12084418 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12084418 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 12084418 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 12084418 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 12084418 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 12084418 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 12084418 frs-bus:OrdinaryShareClass1 2021-07-31 12084418 frs-bus:OrdinaryShareClass1 2022-07-31 12084418 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 12084418 frs-bus:OrdinaryShareClass2 2021-07-31 12084418 frs-bus:OrdinaryShareClass2 2022-07-31 12084418 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 12084418 frs-bus:OrdinaryShareClass3 2021-07-31 12084418 frs-bus:OrdinaryShareClass3 2022-07-31 12084418 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 12084418 frs-bus:OrdinaryShareClass4 2021-07-31 12084418 frs-bus:OrdinaryShareClass4 2022-07-31 12084418 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 12084418 frs-bus:OrdinaryShareClass5 2021-07-31 12084418 frs-bus:OrdinaryShareClass5 2022-07-31 12084418 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 12084418 frs-bus:PreferenceShareClass1 2021-07-31 12084418 frs-bus:PreferenceShareClass1 2022-07-31 12084418 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 12084418 frs-bus:PreferenceShareClass2 2021-07-31 12084418 frs-bus:PreferenceShareClass2 2022-07-31 12084418 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 12084418 frs-bus:PreferenceShareClass3 2021-07-31 12084418 frs-bus:PreferenceShareClass3 2022-07-31 12084418 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 12084418 frs-bus:PreferenceShareClass4 2021-07-31 12084418 frs-bus:PreferenceShareClass4 2022-07-31 12084418 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 12084418 frs-bus:PreferenceShareClass5 2021-07-31 12084418 frs-bus:PreferenceShareClass5 2022-07-31 12084418 1 2021-08-01 2022-07-31 12084418 1 2022-07-31 12084418 1 2021-08-01 2022-07-31 12084418 frs-core:LeasedAssets 2021-08-01 2022-07-31 12084418 frs-core:OwnedAssets 2021-08-01 2022-07-31 12084418 frs-core:CurrencyRisk 2021-08-01 2022-07-31 12084418 frs-core:MarketRisk 2021-08-01 2022-07-31 12084418 frs-core:InterestRateRisk 2021-08-01 2022-07-31 12084418 frs-core:DeferredTaxation 2021-08-01 2022-07-31 12084418 frs-core:DeferredTaxation 2021-07-31 12084418 frs-core:DeferredTaxation 2022-07-31 12084418 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 12084418 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 12084418 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 12084418 frs-core:ProvisionsDeferredTax 2022-07-31 12084418 frs-core:OtherDeferredTax 2022-07-31 12084418 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 12084418 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 12084418 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 12084418 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 12084418 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 12084418 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 12084418 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 12084418 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 12084418 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 12084418 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 12084418 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 12084418 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 12084418 frs-core:TaxCreditsDeferredTax 2022-07-31 12084418 frs-core:CostValuation 2021-07-31 12084418 frs-core:AdditionsToInvestments 2022-07-31 12084418 frs-core:DisposalsRepaymentsInvestments 2022-07-31 12084418 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 12084418 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 12084418 frs-core:CostValuation 2022-07-31 12084418 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 12084418 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 12084418 frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:ListedExchangeTraded 2021-07-31 12084418 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 12084418 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12084418 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12084418 frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:UnlistedNon-exchangeTraded 2021-07-31 12084418 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 12084418 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 12084418 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 12084418 dpl-frs:CostSales 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales 2021-07-31 12084418 dpl-frs:CostSales 2022-07-31 12084418 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 12084418 frs-bus:Director1 2021-08-01 2022-07-31 12084418 frs-bus:Director1 2021-07-31 12084418 frs-bus:Director1 2022-07-31 12084418 1 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 1 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 1 2022-07-31 12084418 2 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 2 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 2 2022-07-31 12084418 3 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 3 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 3 2022-07-31 12084418 4 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 4 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 4 2022-07-31 12084418 5 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 5 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 5 2022-07-31 12084418 6 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 6 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 6 2022-07-31 12084418 7 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 7 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 7 2022-07-31 12084418 8 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 8 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 8 2022-07-31 12084418 9 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 9 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 9 2022-07-31 12084418 10 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 10 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 10 2022-07-31 12084418 11 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 11 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 11 2022-07-31 12084418 12 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 12 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 12 2022-07-31 12084418 13 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 13 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 13 2022-07-31 12084418 14 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 14 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 14 2022-07-31 12084418 15 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 15 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 15 2022-07-31 12084418 16 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 16 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 16 2022-07-31 12084418 17 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 17 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 17 2022-07-31 12084418 18 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 18 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 18 2022-07-31 12084418 19 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 19 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 19 2022-07-31 12084418 20 2021-08-01 2022-07-31 12084418 frs-core:CurrentFinancialInstruments 20 2022-07-31 12084418 frs-core:Non-currentFinancialInstruments 20 2022-07-31 12084418 dpl-frs:Item1 2021-08-01 2022-07-31 12084418 dpl-frs:Item1 2021-07-31 12084418 dpl-frs:Item1 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 12084418 dpl-frs:Item2 2021-08-01 2022-07-31 12084418 dpl-frs:Item2 2021-07-31 12084418 dpl-frs:Item2 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 12084418 dpl-frs:Item3 2021-08-01 2022-07-31 12084418 dpl-frs:Item3 2021-07-31 12084418 dpl-frs:Item3 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 12084418 dpl-frs:Item4 2021-08-01 2022-07-31 12084418 dpl-frs:Item4 2021-07-31 12084418 dpl-frs:Item4 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 12084418 dpl-frs:Item5 2021-08-01 2022-07-31 12084418 dpl-frs:Item5 2021-07-31 12084418 dpl-frs:Item5 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 12084418 dpl-frs:Item6 2021-08-01 2022-07-31 12084418 dpl-frs:Item6 2021-07-31 12084418 dpl-frs:Item6 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 12084418 dpl-frs:Item7 2021-08-01 2022-07-31 12084418 dpl-frs:Item7 2021-07-31 12084418 dpl-frs:Item7 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 12084418 dpl-frs:Item8 2021-08-01 2022-07-31 12084418 dpl-frs:Item8 2021-07-31 12084418 dpl-frs:Item8 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 12084418 dpl-frs:Item9 2021-08-01 2022-07-31 12084418 dpl-frs:Item9 2021-07-31 12084418 dpl-frs:Item9 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 12084418 dpl-frs:Item10 2021-08-01 2022-07-31 12084418 dpl-frs:Item10 2021-07-31 12084418 dpl-frs:Item10 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 12084418 dpl-frs:Item11 2021-08-01 2022-07-31 12084418 dpl-frs:Item11 2021-07-31 12084418 dpl-frs:Item11 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 12084418 dpl-frs:Item12 2021-08-01 2022-07-31 12084418 dpl-frs:Item12 2021-07-31 12084418 dpl-frs:Item12 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 12084418 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 12084418 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 12084418 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 12084418 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 12084418 1 2021-08-01 2022-07-31 12084418 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 12084418
That's Why They Limited
Financial Statements
For the Period 1 August 2022 to 31 March 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12084418
31 March 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,807 46,293
Investments 5 1 -
43,808 46,293
CURRENT ASSETS
Debtors 6 8,894 71,765
Cash at bank and in hand 182,334 265,561
191,228 337,326
Creditors: Amounts Falling Due Within One Year 7 (115,997 ) (80,187 )
NET CURRENT ASSETS (LIABILITIES) 75,231 257,139
TOTAL ASSETS LESS CURRENT LIABILITIES 119,039 303,432
Creditors: Amounts Falling Due After More Than One Year 8 (25,994 ) (28,499 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,952 ) (8,796 )
NET ASSETS 82,093 266,137
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 82,091 266,135
SHAREHOLDERS' FUNDS 82,093 266,137
Page 1
Page 2
For the period ending 31 March 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 Josh Grimmett
Director
28/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
That's Why They Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12084418 . The registered office is 1st Floor, 104 Oxford Street, Fitzrovia, London, W1D 1LP.
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 recognised at the fair value of the consideration received or receivable for services provided in the 
normal course of business, and is shown net of Value Added Tax and other sales related taxes.
Revenue from royalties are recognised on the date the royalties are receivable. Remix fees are recognised in 
line with the contractual agreement entered into.
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 20% straight line
Motor Vehicles 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.
2.5. Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 5,550 71,139 76,689
Additions 8,930 - 8,930
As at 31 March 2023 14,480 71,139 85,619
Depreciation
As at 1 August 2022 2,220 28,176 30,396
Provided during the period 1,931 9,485 11,416
As at 31 March 2023 4,151 37,661 41,812
Net Book Value
As at 31 March 2023 10,329 33,478 43,807
As at 1 August 2022 3,330 42,963 46,293
5. Investments
Associates
£
Cost
As at 1 August 2022 -
Additions 1
As at 31 March 2023 1
Provision
As at 1 August 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 1
As at 1 August 2022 -
Page 4
Page 5
6. Debtors
31 March 2023 31 July 2022
£ £
Due within one year
Trade debtors - 36,419
Prepayments and accrued income 8,894 33,232
Other debtors - 2,114
8,894 71,765
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 July 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,463 3,692
Trade creditors 899 -
Bank loans and overdrafts - 19
Corporation tax 61,587 39,929
VAT 37,677 30,892
Other creditors 3,074 -
Accruals and deferred income 3,110 5,000
Director's loan account 5,187 655
115,997 80,187
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2023 31 July 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,994 28,499
25,994 28,499
9. Obligations Under Finance Leases and Hire Purchase
31 March 2023 31 July 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,463 3,692
Later than one year and not later than five years 25,994 28,499
30,457 32,191
30,457 32,191
10. Share Capital
31 March 2023 31 July 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5