Acorah Software Products - Accounts Production 13.6.003 false true 1 February 2022 31 January 2023 31 January 2023 03932114 Mr Rejean Lapierre iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03932114 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 03932114 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 03932114 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 03932114 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 03932114 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 03932114 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 03932114 2022-01-31 03932114 2023-01-31 03932114 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 2023-01-31 03932114 frs-core:AfterOneYear 2022-02-01 2023-01-31 03932114 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 03932114 frs-core:BetweenOneFiveYears 2023-01-31 03932114 frs-core:ComputerEquipment 2023-01-31 03932114 frs-core:ComputerEquipment 2022-02-01 2023-01-31 03932114 frs-core:ComputerEquipment 2022-01-31 03932114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 03932114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 03932114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 03932114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 03932114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 03932114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 03932114 frs-core:FurnitureFittings 2023-01-31 03932114 frs-core:FurnitureFittings 2022-02-01 2023-01-31 03932114 frs-core:FurnitureFittings 2022-01-31 03932114 frs-core:NetGoodwill 2023-01-31 03932114 frs-core:NetGoodwill 2022-02-01 2023-01-31 03932114 frs-core:NetGoodwill 2022-01-31 03932114 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 03932114 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 03932114 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 03932114 frs-core:LandBuildings 2023-01-31 03932114 frs-core:LandBuildings 2022-02-01 2023-01-31 03932114 frs-core:LandBuildings 2022-01-31 03932114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 03932114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 03932114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 03932114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 03932114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 03932114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 03932114 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 03932114 frs-core:MoreThanFiveYears 2023-01-31 03932114 frs-core:MotorVehicles 2023-01-31 03932114 frs-core:MotorVehicles 2022-02-01 2023-01-31 03932114 frs-core:MotorVehicles 2022-01-31 03932114 frs-core:OtherResidualIntangibleAssets 2023-01-31 03932114 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 03932114 frs-core:OtherResidualIntangibleAssets 2022-01-31 03932114 frs-core:PlantMachinery 2023-01-31 03932114 frs-core:PlantMachinery 2022-02-01 2023-01-31 03932114 frs-core:PlantMachinery 2022-01-31 03932114 frs-core:Secured 2023-01-31 03932114 frs-core:Unsecured 2023-01-31 03932114 frs-core:WithinOneYear 2022-02-01 2023-01-31 03932114 frs-core:WithinOneYear 2023-01-31 03932114 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 03932114 frs-core:CapitalRedemptionReserve 2022-01-31 03932114 frs-core:CapitalRedemptionReserve 2023-01-31 03932114 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 03932114 frs-core:OtherReservesSubtotal 2022-01-31 03932114 frs-core:OtherReservesSubtotal 2023-01-31 03932114 frs-core:RevaluationReserve 2022-02-01 2023-01-31 03932114 frs-core:RevaluationReserve 2022-01-31 03932114 frs-core:RevaluationReserve 2023-01-31 03932114 frs-core:SharePremium 2022-02-01 2023-01-31 03932114 frs-core:SharePremium 2022-01-31 03932114 frs-core:SharePremium 2023-01-31 03932114 frs-core:ShareCapital 2022-02-01 2023-01-31 03932114 frs-core:ShareCapital 2022-01-31 03932114 frs-core:ShareCapital 2023-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2023-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 03932114 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 03932114 frs-countries:Europe 2022-02-01 2023-01-31 03932114 frs-countries:NorthAmerica 2022-02-01 2023-01-31 03932114 frs-countries:SouthAmerica 2022-02-01 2023-01-31 03932114 frs-countries:Asia 2022-02-01 2023-01-31 03932114 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 03932114 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 03932114 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 03932114 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 03932114 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 03932114 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 03932114 frs-bus:FullAccounts 2022-02-01 2023-01-31 03932114 frs-bus:AbbreviatedAccounts 2022-02-01 2023-01-31 03932114 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 03932114 frs-bus:FRS102 2022-02-01 2023-01-31 03932114 frs-bus:SmallEntities 2022-02-01 2023-01-31 03932114 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 03932114 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 03932114 frs-bus:Audited 2022-02-01 2023-01-31 03932114 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 03932114 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 03932114 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 03932114 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 03932114 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 03932114 frs-bus:OrdinaryShareClass1 2022-01-31 03932114 frs-bus:OrdinaryShareClass1 2023-01-31 03932114 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 03932114 frs-bus:OrdinaryShareClass2 2022-01-31 03932114 frs-bus:OrdinaryShareClass2 2023-01-31 03932114 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 03932114 frs-bus:OrdinaryShareClass3 2022-01-31 03932114 frs-bus:OrdinaryShareClass3 2023-01-31 03932114 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 03932114 frs-bus:OrdinaryShareClass4 2022-01-31 03932114 frs-bus:OrdinaryShareClass4 2023-01-31 03932114 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 03932114 frs-bus:OrdinaryShareClass5 2022-01-31 03932114 frs-bus:OrdinaryShareClass5 2023-01-31 03932114 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 03932114 frs-bus:PreferenceShareClass1 2022-01-31 03932114 frs-bus:PreferenceShareClass1 2023-01-31 03932114 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 03932114 frs-bus:PreferenceShareClass2 2022-01-31 03932114 frs-bus:PreferenceShareClass2 2023-01-31 03932114 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 03932114 frs-bus:PreferenceShareClass3 2022-01-31 03932114 frs-bus:PreferenceShareClass3 2023-01-31 03932114 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 03932114 frs-bus:PreferenceShareClass4 2022-01-31 03932114 frs-bus:PreferenceShareClass4 2023-01-31 03932114 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 03932114 frs-bus:PreferenceShareClass5 2022-01-31 03932114 frs-bus:PreferenceShareClass5 2023-01-31 03932114 1 2022-02-01 2023-01-31 03932114 1 2023-01-31 03932114 1 2022-02-01 2023-01-31 03932114 frs-core:LeasedAssets 2022-02-01 2023-01-31 03932114 frs-core:OwnedAssets 2022-02-01 2023-01-31 03932114 frs-core:CurrencyRisk 2022-02-01 2023-01-31 03932114 frs-core:MarketRisk 2022-02-01 2023-01-31 03932114 frs-core:InterestRateRisk 2022-02-01 2023-01-31 03932114 frs-core:DeferredTaxation 2022-02-01 2023-01-31 03932114 frs-core:DeferredTaxation 2022-01-31 03932114 frs-core:DeferredTaxation 2023-01-31 03932114 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 03932114 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 03932114 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 03932114 frs-core:ProvisionsDeferredTax 2023-01-31 03932114 frs-core:OtherDeferredTax 2023-01-31 03932114 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 03932114 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 03932114 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 03932114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 03932114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 03932114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 03932114 frs-core:Provisions 2022-02-01 2023-01-31 03932114 frs-core:Provisions 2022-01-31 03932114 frs-core:Provisions 2023-01-31 03932114 frs-core:Provisions 2022-02-01 2023-01-31 03932114 frs-core:Provisions 2022-01-31 03932114 frs-core:Provisions 2023-01-31 03932114 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 03932114 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 03932114 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 03932114 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 03932114 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 03932114 frs-core:TaxCreditsDeferredTax 2023-01-31 03932114 frs-core:CostValuation 2022-01-31 03932114 frs-core:AdditionsToInvestments 2023-01-31 03932114 frs-core:DisposalsRepaymentsInvestments 2023-01-31 03932114 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 03932114 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 03932114 frs-core:CostValuation 2023-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 03932114 frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 03932114 frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 03932114 dpl-frs:CostSales 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales 2022-01-31 03932114 dpl-frs:CostSales 2023-01-31 03932114 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 03932114 frs-bus:Director1 2022-02-01 2023-01-31 03932114 frs-bus:Director1 2022-01-31 03932114 frs-bus:Director1 2023-01-31 03932114 1 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 1 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 1 2023-01-31 03932114 2 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 2 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 2 2023-01-31 03932114 3 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 3 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 3 2023-01-31 03932114 4 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 4 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 4 2023-01-31 03932114 5 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 5 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 5 2023-01-31 03932114 6 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 6 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 6 2023-01-31 03932114 7 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 7 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 7 2023-01-31 03932114 8 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 8 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 8 2023-01-31 03932114 9 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 9 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 9 2023-01-31 03932114 10 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 10 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 10 2023-01-31 03932114 11 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 11 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 11 2023-01-31 03932114 12 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 12 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 12 2023-01-31 03932114 13 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 13 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 13 2023-01-31 03932114 14 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 14 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 14 2023-01-31 03932114 15 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 15 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 15 2023-01-31 03932114 16 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 16 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 16 2023-01-31 03932114 17 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 17 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 17 2023-01-31 03932114 18 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 18 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 18 2023-01-31 03932114 19 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 19 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 19 2023-01-31 03932114 20 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments 20 2023-01-31 03932114 frs-core:Non-currentFinancialInstruments 20 2023-01-31 03932114 dpl-frs:Item1 2022-02-01 2023-01-31 03932114 dpl-frs:Item1 2022-01-31 03932114 dpl-frs:Item1 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 03932114 dpl-frs:Item2 2022-02-01 2023-01-31 03932114 dpl-frs:Item2 2022-01-31 03932114 dpl-frs:Item2 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 03932114 dpl-frs:Item3 2022-02-01 2023-01-31 03932114 dpl-frs:Item3 2022-01-31 03932114 dpl-frs:Item3 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 03932114 dpl-frs:Item4 2022-02-01 2023-01-31 03932114 dpl-frs:Item4 2022-01-31 03932114 dpl-frs:Item4 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 03932114 dpl-frs:Item5 2022-02-01 2023-01-31 03932114 dpl-frs:Item5 2022-01-31 03932114 dpl-frs:Item5 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 03932114 dpl-frs:Item6 2022-02-01 2023-01-31 03932114 dpl-frs:Item6 2022-01-31 03932114 dpl-frs:Item6 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 03932114 dpl-frs:Item7 2022-02-01 2023-01-31 03932114 dpl-frs:Item7 2022-01-31 03932114 dpl-frs:Item7 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 03932114 dpl-frs:Item8 2022-02-01 2023-01-31 03932114 dpl-frs:Item8 2022-01-31 03932114 dpl-frs:Item8 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 03932114 dpl-frs:Item9 2022-02-01 2023-01-31 03932114 dpl-frs:Item9 2022-01-31 03932114 dpl-frs:Item9 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 03932114 dpl-frs:Item10 2022-02-01 2023-01-31 03932114 dpl-frs:Item10 2022-01-31 03932114 dpl-frs:Item10 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 03932114 dpl-frs:Item11 2022-02-01 2023-01-31 03932114 dpl-frs:Item11 2022-01-31 03932114 dpl-frs:Item11 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 03932114 dpl-frs:Item12 2022-02-01 2023-01-31 03932114 dpl-frs:Item12 2022-01-31 03932114 dpl-frs:Item12 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 03932114 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 03932114 1 2022-02-01 2023-01-31 03932114 frs-countries:EnglandWales 2022-02-01 2023-01-31 03932114 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-01-31 03932114 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-01 2022-01-31 03932114 frs-core:AllSubsidiaries 2021-02-01 2022-01-31 03932114 frs-core:KeyManagementPersonnel 2021-02-01 2022-01-31 03932114 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-01 2022-01-31 03932114 frs-core:OtherRelatedParties 2021-02-01 2022-01-31 03932114 2021-01-31 03932114 2022-01-31 03932114 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 2021-02-01 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 2022-01-31 03932114 frs-core:AfterOneYear 2021-02-01 2022-01-31 03932114 frs-core:BetweenOneFiveYears 2021-02-01 2022-01-31 03932114 frs-core:BetweenOneFiveYears 2022-01-31 03932114 frs-core:ComputerEquipment 2022-01-31 03932114 frs-core:ComputerEquipment 2021-02-01 2022-01-31 03932114 frs-core:ComputerEquipment 2021-01-31 03932114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 03932114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-01 2022-01-31 03932114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-31 03932114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 03932114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-01 2022-01-31 03932114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-31 03932114 frs-core:FurnitureFittings 2022-01-31 03932114 frs-core:FurnitureFittings 2021-02-01 2022-01-31 03932114 frs-core:FurnitureFittings 2021-01-31 03932114 frs-core:NetGoodwill 2022-01-31 03932114 frs-core:NetGoodwill 2021-02-01 2022-01-31 03932114 frs-core:NetGoodwill 2021-01-31 03932114 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 03932114 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-01 2022-01-31 03932114 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-31 03932114 frs-core:LandBuildings 2022-01-31 03932114 frs-core:LandBuildings 2021-02-01 2022-01-31 03932114 frs-core:LandBuildings 2021-01-31 03932114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 03932114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-01 2022-01-31 03932114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-31 03932114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 03932114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-01 2022-01-31 03932114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-31 03932114 frs-core:MoreThanFiveYears 2021-02-01 2022-01-31 03932114 frs-core:MoreThanFiveYears 2022-01-31 03932114 frs-core:MotorVehicles 2022-01-31 03932114 frs-core:MotorVehicles 2021-02-01 2022-01-31 03932114 frs-core:MotorVehicles 2021-01-31 03932114 frs-core:OtherResidualIntangibleAssets 2022-01-31 03932114 frs-core:OtherResidualIntangibleAssets 2021-02-01 2022-01-31 03932114 frs-core:OtherResidualIntangibleAssets 2021-01-31 03932114 frs-core:PlantMachinery 2022-01-31 03932114 frs-core:PlantMachinery 2021-02-01 2022-01-31 03932114 frs-core:PlantMachinery 2021-01-31 03932114 frs-core:Secured 2022-01-31 03932114 frs-core:Unsecured 2022-01-31 03932114 frs-core:WithinOneYear 2021-02-01 2022-01-31 03932114 frs-core:WithinOneYear 2022-01-31 03932114 frs-core:CapitalRedemptionReserve 2021-02-01 2022-01-31 03932114 frs-core:CapitalRedemptionReserve 2021-01-31 03932114 frs-core:CapitalRedemptionReserve 2022-01-31 03932114 frs-core:OtherReservesSubtotal 2021-02-01 2022-01-31 03932114 frs-core:OtherReservesSubtotal 2021-01-31 03932114 frs-core:OtherReservesSubtotal 2022-01-31 03932114 frs-core:RevaluationReserve 2021-02-01 2022-01-31 03932114 frs-core:RevaluationReserve 2021-01-31 03932114 frs-core:RevaluationReserve 2022-01-31 03932114 frs-core:SharePremium 2021-02-01 2022-01-31 03932114 frs-core:SharePremium 2021-01-31 03932114 frs-core:SharePremium 2022-01-31 03932114 frs-core:ShareCapital 2021-02-01 2022-01-31 03932114 frs-core:ShareCapital 2021-01-31 03932114 frs-core:ShareCapital 2022-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses 2021-02-01 2022-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses 2021-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-01-31 03932114 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-01-31 03932114 frs-countries:UnitedKingdom 2021-02-01 2022-01-31 03932114 frs-countries:Europe 2021-02-01 2022-01-31 03932114 frs-countries:NorthAmerica 2021-02-01 2022-01-31 03932114 frs-countries:SouthAmerica 2021-02-01 2022-01-31 03932114 frs-countries:Asia 2021-02-01 2022-01-31 03932114 frs-countries:RestWorldOutsideUK 2021-02-01 2022-01-31 03932114 frs-bus:HighestPaidDirector 2021-02-01 2022-01-31 03932114 frs-bus:PrivateLimitedCompanyLtd 2021-02-01 2022-01-31 03932114 frs-bus:CompanyLimitedByGuarantee 2021-02-01 2022-01-31 03932114 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-01 2022-01-31 03932114 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-01 2022-01-31 03932114 frs-bus:FullAccounts 2021-02-01 2022-01-31 03932114 frs-bus:AbbreviatedAccounts 2021-02-01 2022-01-31 03932114 frs-bus:AbridgedAccounts 2021-02-01 2022-01-31 03932114 frs-bus:FRS102 2021-02-01 2022-01-31 03932114 frs-bus:SmallEntities 2021-02-01 2022-01-31 03932114 frs-bus:EntityHasNeverTraded 2021-02-01 2022-01-31 03932114 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-01 2022-01-31 03932114 frs-bus:Audited 2021-02-01 2022-01-31 03932114 frs-bus:AuditExempt-NoAccountantsReport 2021-02-01 2022-01-31 03932114 frs-bus:AuditExemptWithAccountantsReport 2021-02-01 2022-01-31 03932114 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-02-01 2022-01-31 03932114 frs-bus:SmallCompaniesRegimeForAccounts 2021-02-01 2022-01-31 03932114 frs-bus:OrdinaryShareClass1 2021-02-01 2022-01-31 03932114 frs-bus:OrdinaryShareClass1 2021-01-31 03932114 frs-bus:OrdinaryShareClass1 2022-01-31 03932114 frs-bus:OrdinaryShareClass2 2021-02-01 2022-01-31 03932114 frs-bus:OrdinaryShareClass2 2021-01-31 03932114 frs-bus:OrdinaryShareClass2 2022-01-31 03932114 frs-bus:OrdinaryShareClass3 2021-02-01 2022-01-31 03932114 frs-bus:OrdinaryShareClass3 2021-01-31 03932114 frs-bus:OrdinaryShareClass3 2022-01-31 03932114 frs-bus:OrdinaryShareClass4 2021-02-01 2022-01-31 03932114 frs-bus:OrdinaryShareClass4 2021-01-31 03932114 frs-bus:OrdinaryShareClass4 2022-01-31 03932114 frs-bus:OrdinaryShareClass5 2021-02-01 2022-01-31 03932114 frs-bus:OrdinaryShareClass5 2021-01-31 03932114 frs-bus:OrdinaryShareClass5 2022-01-31 03932114 frs-bus:PreferenceShareClass1 2021-02-01 2022-01-31 03932114 frs-bus:PreferenceShareClass1 2021-01-31 03932114 frs-bus:PreferenceShareClass1 2022-01-31 03932114 frs-bus:PreferenceShareClass2 2021-02-01 2022-01-31 03932114 frs-bus:PreferenceShareClass2 2021-01-31 03932114 frs-bus:PreferenceShareClass2 2022-01-31 03932114 frs-bus:PreferenceShareClass3 2021-02-01 2022-01-31 03932114 frs-bus:PreferenceShareClass3 2021-01-31 03932114 frs-bus:PreferenceShareClass3 2022-01-31 03932114 frs-bus:PreferenceShareClass4 2021-02-01 2022-01-31 03932114 frs-bus:PreferenceShareClass4 2021-01-31 03932114 frs-bus:PreferenceShareClass4 2022-01-31 03932114 frs-bus:PreferenceShareClass5 2021-02-01 2022-01-31 03932114 frs-bus:PreferenceShareClass5 2021-01-31 03932114 frs-bus:PreferenceShareClass5 2022-01-31 03932114 1 2021-02-01 2022-01-31 03932114 1 2022-01-31 03932114 1 2021-02-01 2022-01-31 03932114 frs-core:LeasedAssets 2021-02-01 2022-01-31 03932114 frs-core:OwnedAssets 2021-02-01 2022-01-31 03932114 frs-core:CurrencyRisk 2021-02-01 2022-01-31 03932114 frs-core:MarketRisk 2021-02-01 2022-01-31 03932114 frs-core:InterestRateRisk 2021-02-01 2022-01-31 03932114 frs-core:DeferredTaxation 2021-02-01 2022-01-31 03932114 frs-core:DeferredTaxation 2021-01-31 03932114 frs-core:DeferredTaxation 2022-01-31 03932114 frs-core:OtherProvisionsContingentLiabilities 2021-02-01 2022-01-31 03932114 frs-core:OtherProvisionsContingentLiabilities 2021-01-31 03932114 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 03932114 frs-core:ProvisionsDeferredTax 2022-01-31 03932114 frs-core:OtherDeferredTax 2022-01-31 03932114 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 03932114 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 03932114 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-01-31 03932114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-01 2022-01-31 03932114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-31 03932114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 03932114 frs-core:Provisions 2021-02-01 2022-01-31 03932114 frs-core:Provisions 2021-01-31 03932114 frs-core:Provisions 2022-01-31 03932114 frs-core:Provisions 2021-02-01 2022-01-31 03932114 frs-core:Provisions 2021-01-31 03932114 frs-core:Provisions 2022-01-31 03932114 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 03932114 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 03932114 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 03932114 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 03932114 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 03932114 frs-core:TaxCreditsDeferredTax 2022-01-31 03932114 frs-core:CostValuation 2021-01-31 03932114 frs-core:AdditionsToInvestments 2022-01-31 03932114 frs-core:DisposalsRepaymentsInvestments 2022-01-31 03932114 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-01-31 03932114 frs-core:OtherIncreaseDecreaseInInvestments 2022-01-31 03932114 frs-core:CostValuation 2022-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments 2021-01-31 03932114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 03932114 frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:ListedExchangeTraded 2021-01-31 03932114 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-31 03932114 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-31 03932114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 03932114 frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:UnlistedNon-exchangeTraded 2021-01-31 03932114 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-01-31 03932114 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-01-31 03932114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 03932114 dpl-frs:CostSales 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales 2021-01-31 03932114 dpl-frs:CostSales 2022-01-31 03932114 dpl-frs:DistributionCosts 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses 2021-02-01 2022-01-31 03932114 frs-bus:Director1 2021-02-01 2022-01-31 03932114 frs-bus:Director1 2021-01-31 03932114 frs-bus:Director1 2022-01-31 03932114 1 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 1 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 1 2022-01-31 03932114 2 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 2 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 2 2022-01-31 03932114 3 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 3 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 3 2022-01-31 03932114 4 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 4 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 4 2022-01-31 03932114 5 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 5 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 5 2022-01-31 03932114 6 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 6 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 6 2022-01-31 03932114 7 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 7 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 7 2022-01-31 03932114 8 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 8 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 8 2022-01-31 03932114 9 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 9 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 9 2022-01-31 03932114 10 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 10 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 10 2022-01-31 03932114 11 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 11 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 11 2022-01-31 03932114 12 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 12 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 12 2022-01-31 03932114 13 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 13 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 13 2022-01-31 03932114 14 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 14 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 14 2022-01-31 03932114 15 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 15 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 15 2022-01-31 03932114 16 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 16 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 16 2022-01-31 03932114 17 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 17 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 17 2022-01-31 03932114 18 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 18 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 18 2022-01-31 03932114 19 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 19 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 19 2022-01-31 03932114 20 2021-02-01 2022-01-31 03932114 frs-core:CurrentFinancialInstruments 20 2022-01-31 03932114 frs-core:Non-currentFinancialInstruments 20 2022-01-31 03932114 dpl-frs:Item1 2021-02-01 2022-01-31 03932114 dpl-frs:Item1 2021-01-31 03932114 dpl-frs:Item1 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item1 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item1 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item1 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-02-01 2022-01-31 03932114 dpl-frs:Item2 2021-02-01 2022-01-31 03932114 dpl-frs:Item2 2021-01-31 03932114 dpl-frs:Item2 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item2 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item2 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-01 2022-01-31 03932114 dpl-frs:Item3 2021-02-01 2022-01-31 03932114 dpl-frs:Item3 2021-01-31 03932114 dpl-frs:Item3 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item3 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item3 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-01 2022-01-31 03932114 dpl-frs:Item4 2021-02-01 2022-01-31 03932114 dpl-frs:Item4 2021-01-31 03932114 dpl-frs:Item4 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item4 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item4 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-01 2022-01-31 03932114 dpl-frs:Item5 2021-02-01 2022-01-31 03932114 dpl-frs:Item5 2021-01-31 03932114 dpl-frs:Item5 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item5 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item5 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-01 2022-01-31 03932114 dpl-frs:Item6 2021-02-01 2022-01-31 03932114 dpl-frs:Item6 2021-01-31 03932114 dpl-frs:Item6 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item6 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 03932114 dpl-frs:Item7 2021-02-01 2022-01-31 03932114 dpl-frs:Item7 2021-01-31 03932114 dpl-frs:Item7 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 03932114 dpl-frs:Item8 2021-02-01 2022-01-31 03932114 dpl-frs:Item8 2021-01-31 03932114 dpl-frs:Item8 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-01 2022-01-31 03932114 dpl-frs:Item9 2021-02-01 2022-01-31 03932114 dpl-frs:Item9 2021-01-31 03932114 dpl-frs:Item9 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item9 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item9 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item9 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-02-01 2022-01-31 03932114 dpl-frs:Item10 2021-02-01 2022-01-31 03932114 dpl-frs:Item10 2021-01-31 03932114 dpl-frs:Item10 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item10 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item10 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item10 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-02-01 2022-01-31 03932114 dpl-frs:Item11 2021-02-01 2022-01-31 03932114 dpl-frs:Item11 2021-01-31 03932114 dpl-frs:Item11 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item11 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item11 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-01 2022-01-31 03932114 dpl-frs:Item12 2021-02-01 2022-01-31 03932114 dpl-frs:Item12 2021-01-31 03932114 dpl-frs:Item12 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item12 2021-02-01 2022-01-31 03932114 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 03932114 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 03932114 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 03932114 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 03932114 1 2021-02-01 2022-01-31 03932114 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 03932114
R L Europe Investment Limited
Financial Statements
For The Year Ended 31 January 2023
Westminster Accountancy Limited
9 Chapel Place
Rivington Street
London
England
EC2A 3DQ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03932114
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 113,645 89,526
113,645 89,526
CURRENT ASSETS
Debtors 5 202,517 133,695
Cash at bank and in hand 3,122 2,835
205,639 136,530
Creditors: Amounts Falling Due Within One Year 6 (56,582 ) (660 )
NET CURRENT ASSETS (LIABILITIES) 149,057 135,870
TOTAL ASSETS LESS CURRENT LIABILITIES 262,702 225,396
NET ASSETS 262,702 225,396
CAPITAL AND RESERVES
Called up share capital 7 32 32
Profit and Loss Account 262,670 225,364
SHAREHOLDERS' FUNDS 262,702 225,396
Page 1
Page 2
For the year ending 31 January 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 Rejean Lapierre
Director
06/10/2023
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
R L Europe Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03932114 . The registered office is Kestrel House, Primett Road, Stevenage, Herts, SG1 3EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: )
1 -
4. Investments
Unlisted
£
Cost
As at 1 February 2022 89,526
Additions 24,119
As at 31 January 2023 113,645
Provision
As at 1 February 2022 -
As at 31 January 2023 -
Net Book Value
As at 31 January 2023 113,645
As at 1 February 2022 89,526
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 13,040 -
13,040 -
Due after more than one year
Other debtors 9,006 21,406
Amounts owed by associates 180,471 112,289
189,477 133,695
202,517 133,695
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,133 -
Accruals and deferred income 720 660
Amounts owed to associates 54,729 -
56,582 660
7. Share Capital
2023 2022
Allotted, Called up and fully paid 32 32
Page 4