Acorah Software Products - Accounts Production 13.5.763 false true 1 March 2022 28 February 2023 28 February 2023 07753056 Mr Lee Billing Mr Lee Billing true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07753056 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 07753056 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 07753056 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 07753056 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 07753056 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 07753056 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 07753056 2022-02-28 07753056 2023-02-28 07753056 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 2023-02-28 07753056 frs-core:AfterOneYear 2022-03-01 2023-02-28 07753056 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 07753056 frs-core:BetweenOneFiveYears 2023-02-28 07753056 frs-core:ComputerEquipment 2023-02-28 07753056 frs-core:ComputerEquipment 2022-03-01 2023-02-28 07753056 frs-core:ComputerEquipment 2022-02-28 07753056 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 07753056 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 07753056 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 07753056 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 07753056 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 07753056 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 07753056 frs-core:FurnitureFittings 2023-02-28 07753056 frs-core:FurnitureFittings 2022-03-01 2023-02-28 07753056 frs-core:FurnitureFittings 2022-02-28 07753056 frs-core:NetGoodwill 2023-02-28 07753056 frs-core:NetGoodwill 2022-03-01 2023-02-28 07753056 frs-core:NetGoodwill 2022-02-28 07753056 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 07753056 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 07753056 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 07753056 frs-core:LandBuildings 2023-02-28 07753056 frs-core:LandBuildings 2022-03-01 2023-02-28 07753056 frs-core:LandBuildings 2022-02-28 07753056 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 07753056 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 07753056 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 07753056 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 07753056 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 07753056 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 07753056 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 07753056 frs-core:MoreThanFiveYears 2023-02-28 07753056 frs-core:MotorVehicles 2023-02-28 07753056 frs-core:MotorVehicles 2022-03-01 2023-02-28 07753056 frs-core:MotorVehicles 2022-02-28 07753056 frs-core:OtherResidualIntangibleAssets 2023-02-28 07753056 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 07753056 frs-core:OtherResidualIntangibleAssets 2022-02-28 07753056 frs-core:PlantMachinery 2023-02-28 07753056 frs-core:PlantMachinery 2022-03-01 2023-02-28 07753056 frs-core:PlantMachinery 2022-02-28 07753056 frs-core:Secured 2023-02-28 07753056 frs-core:Unsecured 2023-02-28 07753056 frs-core:WithinOneYear 2022-03-01 2023-02-28 07753056 frs-core:WithinOneYear 2023-02-28 07753056 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 07753056 frs-core:CapitalRedemptionReserve 2022-02-28 07753056 frs-core:CapitalRedemptionReserve 2023-02-28 07753056 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 07753056 frs-core:OtherReservesSubtotal 2022-02-28 07753056 frs-core:OtherReservesSubtotal 2023-02-28 07753056 frs-core:RevaluationReserve 2022-03-01 2023-02-28 07753056 frs-core:RevaluationReserve 2022-02-28 07753056 frs-core:RevaluationReserve 2023-02-28 07753056 frs-core:SharePremium 2022-03-01 2023-02-28 07753056 frs-core:SharePremium 2022-02-28 07753056 frs-core:SharePremium 2023-02-28 07753056 frs-core:ShareCapital 2022-03-01 2023-02-28 07753056 frs-core:ShareCapital 2022-02-28 07753056 frs-core:ShareCapital 2023-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2023-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 07753056 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 07753056 frs-countries:Europe 2022-03-01 2023-02-28 07753056 frs-countries:NorthAmerica 2022-03-01 2023-02-28 07753056 frs-countries:SouthAmerica 2022-03-01 2023-02-28 07753056 frs-countries:Asia 2022-03-01 2023-02-28 07753056 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 07753056 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 07753056 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 07753056 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 07753056 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 07753056 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 07753056 frs-bus:FullAccounts 2022-03-01 2023-02-28 07753056 frs-bus:AbbreviatedAccounts 2022-03-01 2023-02-28 07753056 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 07753056 frs-bus:FRS102 2022-03-01 2023-02-28 07753056 frs-bus:SmallEntities 2022-03-01 2023-02-28 07753056 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 07753056 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 07753056 frs-bus:Audited 2022-03-01 2023-02-28 07753056 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 07753056 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 07753056 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 07753056 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 07753056 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 07753056 frs-bus:OrdinaryShareClass1 2022-02-28 07753056 frs-bus:OrdinaryShareClass1 2023-02-28 07753056 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 07753056 frs-bus:OrdinaryShareClass2 2022-02-28 07753056 frs-bus:OrdinaryShareClass2 2023-02-28 07753056 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 07753056 frs-bus:OrdinaryShareClass3 2022-02-28 07753056 frs-bus:OrdinaryShareClass3 2023-02-28 07753056 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 07753056 frs-bus:OrdinaryShareClass4 2022-02-28 07753056 frs-bus:OrdinaryShareClass4 2023-02-28 07753056 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 07753056 frs-bus:OrdinaryShareClass5 2022-02-28 07753056 frs-bus:OrdinaryShareClass5 2023-02-28 07753056 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 07753056 frs-bus:PreferenceShareClass1 2022-02-28 07753056 frs-bus:PreferenceShareClass1 2023-02-28 07753056 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 07753056 frs-bus:PreferenceShareClass2 2022-02-28 07753056 frs-bus:PreferenceShareClass2 2023-02-28 07753056 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 07753056 frs-bus:PreferenceShareClass3 2022-02-28 07753056 frs-bus:PreferenceShareClass3 2023-02-28 07753056 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 07753056 frs-bus:PreferenceShareClass4 2022-02-28 07753056 frs-bus:PreferenceShareClass4 2023-02-28 07753056 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 07753056 frs-bus:PreferenceShareClass5 2022-02-28 07753056 frs-bus:PreferenceShareClass5 2023-02-28 07753056 1 2022-03-01 2023-02-28 07753056 1 2023-02-28 07753056 1 2022-03-01 2023-02-28 07753056 frs-core:LeasedAssets 2022-03-01 2023-02-28 07753056 frs-core:OwnedAssets 2022-03-01 2023-02-28 07753056 frs-core:CurrencyRisk 2022-03-01 2023-02-28 07753056 frs-core:MarketRisk 2022-03-01 2023-02-28 07753056 frs-core:InterestRateRisk 2022-03-01 2023-02-28 07753056 frs-core:DeferredTaxation 2022-03-01 2023-02-28 07753056 frs-core:DeferredTaxation 2022-02-28 07753056 frs-core:DeferredTaxation 2023-02-28 07753056 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 07753056 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 07753056 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 07753056 frs-core:ProvisionsDeferredTax 2023-02-28 07753056 frs-core:OtherDeferredTax 2023-02-28 07753056 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 07753056 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 07753056 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 07753056 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 07753056 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 07753056 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 07753056 frs-core:Provisions 2022-03-01 2023-02-28 07753056 frs-core:Provisions 2022-02-28 07753056 frs-core:Provisions 2023-02-28 07753056 frs-core:Provisions 2022-03-01 2023-02-28 07753056 frs-core:Provisions 2022-02-28 07753056 frs-core:Provisions 2023-02-28 07753056 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 07753056 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 07753056 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 07753056 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 07753056 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 07753056 frs-core:TaxCreditsDeferredTax 2023-02-28 07753056 frs-core:CostValuation 2022-02-28 07753056 frs-core:AdditionsToInvestments 2023-02-28 07753056 frs-core:DisposalsRepaymentsInvestments 2023-02-28 07753056 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 07753056 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 07753056 frs-core:CostValuation 2023-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 07753056 frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07753056 frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07753056 dpl-frs:CostSales 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales 2022-02-28 07753056 dpl-frs:CostSales 2023-02-28 07753056 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 07753056 frs-bus:Director1 2022-03-01 2023-02-28 07753056 frs-bus:Director1 2022-02-28 07753056 frs-bus:Director1 2023-02-28 07753056 1 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 1 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 1 2023-02-28 07753056 2 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 2 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 2 2023-02-28 07753056 3 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 3 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 3 2023-02-28 07753056 4 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 4 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 4 2023-02-28 07753056 5 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 5 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 5 2023-02-28 07753056 6 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 6 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 6 2023-02-28 07753056 7 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 7 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 7 2023-02-28 07753056 8 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 8 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 8 2023-02-28 07753056 9 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 9 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 9 2023-02-28 07753056 10 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 10 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 10 2023-02-28 07753056 11 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 11 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 11 2023-02-28 07753056 12 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 12 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 12 2023-02-28 07753056 13 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 13 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 13 2023-02-28 07753056 14 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 14 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 14 2023-02-28 07753056 15 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 15 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 15 2023-02-28 07753056 16 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 16 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 16 2023-02-28 07753056 17 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 17 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 17 2023-02-28 07753056 18 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 18 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 18 2023-02-28 07753056 19 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 19 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 19 2023-02-28 07753056 20 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments 20 2023-02-28 07753056 frs-core:Non-currentFinancialInstruments 20 2023-02-28 07753056 dpl-frs:Item1 2022-03-01 2023-02-28 07753056 dpl-frs:Item1 2022-02-28 07753056 dpl-frs:Item1 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 07753056 dpl-frs:Item2 2022-03-01 2023-02-28 07753056 dpl-frs:Item2 2022-02-28 07753056 dpl-frs:Item2 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 07753056 dpl-frs:Item3 2022-03-01 2023-02-28 07753056 dpl-frs:Item3 2022-02-28 07753056 dpl-frs:Item3 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 07753056 dpl-frs:Item4 2022-03-01 2023-02-28 07753056 dpl-frs:Item4 2022-02-28 07753056 dpl-frs:Item4 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 07753056 dpl-frs:Item5 2022-03-01 2023-02-28 07753056 dpl-frs:Item5 2022-02-28 07753056 dpl-frs:Item5 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 07753056 dpl-frs:Item6 2022-03-01 2023-02-28 07753056 dpl-frs:Item6 2022-02-28 07753056 dpl-frs:Item6 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 07753056 dpl-frs:Item7 2022-03-01 2023-02-28 07753056 dpl-frs:Item7 2022-02-28 07753056 dpl-frs:Item7 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 07753056 dpl-frs:Item8 2022-03-01 2023-02-28 07753056 dpl-frs:Item8 2022-02-28 07753056 dpl-frs:Item8 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 07753056 dpl-frs:Item9 2022-03-01 2023-02-28 07753056 dpl-frs:Item9 2022-02-28 07753056 dpl-frs:Item9 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 07753056 dpl-frs:Item10 2022-03-01 2023-02-28 07753056 dpl-frs:Item10 2022-02-28 07753056 dpl-frs:Item10 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 07753056 dpl-frs:Item11 2022-03-01 2023-02-28 07753056 dpl-frs:Item11 2022-02-28 07753056 dpl-frs:Item11 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 07753056 dpl-frs:Item12 2022-03-01 2023-02-28 07753056 dpl-frs:Item12 2022-02-28 07753056 dpl-frs:Item12 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 07753056 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 07753056 1 2022-03-01 2023-02-28 07753056 frs-countries:EnglandWales 2022-03-01 2023-02-28 07753056 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 07753056 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 07753056 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 07753056 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 07753056 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 07753056 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 07753056 2021-02-28 07753056 2022-02-28 07753056 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 2022-02-28 07753056 frs-core:AfterOneYear 2021-03-01 2022-02-28 07753056 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 07753056 frs-core:BetweenOneFiveYears 2022-02-28 07753056 frs-core:ComputerEquipment 2022-02-28 07753056 frs-core:ComputerEquipment 2021-03-01 2022-02-28 07753056 frs-core:ComputerEquipment 2021-02-28 07753056 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 07753056 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 07753056 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 07753056 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 07753056 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 07753056 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 07753056 frs-core:FurnitureFittings 2022-02-28 07753056 frs-core:FurnitureFittings 2021-03-01 2022-02-28 07753056 frs-core:FurnitureFittings 2021-02-28 07753056 frs-core:NetGoodwill 2022-02-28 07753056 frs-core:NetGoodwill 2021-03-01 2022-02-28 07753056 frs-core:NetGoodwill 2021-02-28 07753056 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 07753056 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 07753056 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 07753056 frs-core:LandBuildings 2022-02-28 07753056 frs-core:LandBuildings 2021-03-01 2022-02-28 07753056 frs-core:LandBuildings 2021-02-28 07753056 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 07753056 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 07753056 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 07753056 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 07753056 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 07753056 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 07753056 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 07753056 frs-core:MoreThanFiveYears 2022-02-28 07753056 frs-core:MotorVehicles 2022-02-28 07753056 frs-core:MotorVehicles 2021-03-01 2022-02-28 07753056 frs-core:MotorVehicles 2021-02-28 07753056 frs-core:OtherResidualIntangibleAssets 2022-02-28 07753056 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 07753056 frs-core:OtherResidualIntangibleAssets 2021-02-28 07753056 frs-core:PlantMachinery 2022-02-28 07753056 frs-core:PlantMachinery 2021-03-01 2022-02-28 07753056 frs-core:PlantMachinery 2021-02-28 07753056 frs-core:Secured 2022-02-28 07753056 frs-core:Unsecured 2022-02-28 07753056 frs-core:WithinOneYear 2021-03-01 2022-02-28 07753056 frs-core:WithinOneYear 2022-02-28 07753056 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 07753056 frs-core:CapitalRedemptionReserve 2021-02-28 07753056 frs-core:CapitalRedemptionReserve 2022-02-28 07753056 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 07753056 frs-core:OtherReservesSubtotal 2021-02-28 07753056 frs-core:OtherReservesSubtotal 2022-02-28 07753056 frs-core:RevaluationReserve 2021-03-01 2022-02-28 07753056 frs-core:RevaluationReserve 2021-02-28 07753056 frs-core:RevaluationReserve 2022-02-28 07753056 frs-core:SharePremium 2021-03-01 2022-02-28 07753056 frs-core:SharePremium 2021-02-28 07753056 frs-core:SharePremium 2022-02-28 07753056 frs-core:ShareCapital 2021-03-01 2022-02-28 07753056 frs-core:ShareCapital 2021-02-28 07753056 frs-core:ShareCapital 2022-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-02-28 07753056 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 07753056 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 07753056 frs-countries:Europe 2021-03-01 2022-02-28 07753056 frs-countries:NorthAmerica 2021-03-01 2022-02-28 07753056 frs-countries:SouthAmerica 2021-03-01 2022-02-28 07753056 frs-countries:Asia 2021-03-01 2022-02-28 07753056 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 07753056 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 07753056 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 07753056 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 07753056 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 07753056 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 07753056 frs-bus:FullAccounts 2021-03-01 2022-02-28 07753056 frs-bus:AbbreviatedAccounts 2021-03-01 2022-02-28 07753056 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 07753056 frs-bus:FRS102 2021-03-01 2022-02-28 07753056 frs-bus:SmallEntities 2021-03-01 2022-02-28 07753056 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 07753056 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 07753056 frs-bus:Audited 2021-03-01 2022-02-28 07753056 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 07753056 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 07753056 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 07753056 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 07753056 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 07753056 frs-bus:OrdinaryShareClass1 2021-02-28 07753056 frs-bus:OrdinaryShareClass1 2022-02-28 07753056 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 07753056 frs-bus:OrdinaryShareClass2 2021-02-28 07753056 frs-bus:OrdinaryShareClass2 2022-02-28 07753056 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 07753056 frs-bus:OrdinaryShareClass3 2021-02-28 07753056 frs-bus:OrdinaryShareClass3 2022-02-28 07753056 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 07753056 frs-bus:OrdinaryShareClass4 2021-02-28 07753056 frs-bus:OrdinaryShareClass4 2022-02-28 07753056 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 07753056 frs-bus:OrdinaryShareClass5 2021-02-28 07753056 frs-bus:OrdinaryShareClass5 2022-02-28 07753056 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 07753056 frs-bus:PreferenceShareClass1 2021-02-28 07753056 frs-bus:PreferenceShareClass1 2022-02-28 07753056 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 07753056 frs-bus:PreferenceShareClass2 2021-02-28 07753056 frs-bus:PreferenceShareClass2 2022-02-28 07753056 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 07753056 frs-bus:PreferenceShareClass3 2021-02-28 07753056 frs-bus:PreferenceShareClass3 2022-02-28 07753056 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 07753056 frs-bus:PreferenceShareClass4 2021-02-28 07753056 frs-bus:PreferenceShareClass4 2022-02-28 07753056 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 07753056 frs-bus:PreferenceShareClass5 2021-02-28 07753056 frs-bus:PreferenceShareClass5 2022-02-28 07753056 1 2021-03-01 2022-02-28 07753056 1 2022-02-28 07753056 1 2021-03-01 2022-02-28 07753056 frs-core:LeasedAssets 2021-03-01 2022-02-28 07753056 frs-core:OwnedAssets 2021-03-01 2022-02-28 07753056 frs-core:CurrencyRisk 2021-03-01 2022-02-28 07753056 frs-core:MarketRisk 2021-03-01 2022-02-28 07753056 frs-core:InterestRateRisk 2021-03-01 2022-02-28 07753056 frs-core:DeferredTaxation 2021-03-01 2022-02-28 07753056 frs-core:DeferredTaxation 2021-02-28 07753056 frs-core:DeferredTaxation 2022-02-28 07753056 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 07753056 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 07753056 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 07753056 frs-core:ProvisionsDeferredTax 2022-02-28 07753056 frs-core:OtherDeferredTax 2022-02-28 07753056 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 07753056 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 07753056 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 07753056 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 07753056 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 07753056 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 07753056 frs-core:Provisions 2021-03-01 2022-02-28 07753056 frs-core:Provisions 2021-02-28 07753056 frs-core:Provisions 2022-02-28 07753056 frs-core:Provisions 2021-03-01 2022-02-28 07753056 frs-core:Provisions 2021-02-28 07753056 frs-core:Provisions 2022-02-28 07753056 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 07753056 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 07753056 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 07753056 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 07753056 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 07753056 frs-core:TaxCreditsDeferredTax 2022-02-28 07753056 frs-core:CostValuation 2021-02-28 07753056 frs-core:AdditionsToInvestments 2022-02-28 07753056 frs-core:DisposalsRepaymentsInvestments 2022-02-28 07753056 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 07753056 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 07753056 frs-core:CostValuation 2022-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 07753056 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 07753056 frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:ListedExchangeTraded 2021-02-28 07753056 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 07753056 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 07753056 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07753056 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:UnlistedNon-exchangeTraded 2021-02-28 07753056 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 07753056 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 07753056 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07753056 dpl-frs:CostSales 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales 2021-02-28 07753056 dpl-frs:CostSales 2022-02-28 07753056 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 07753056 frs-bus:Director1 2021-03-01 2022-02-28 07753056 frs-bus:Director1 2021-02-28 07753056 frs-bus:Director1 2022-02-28 07753056 1 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 1 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 1 2022-02-28 07753056 2 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 2 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 2 2022-02-28 07753056 3 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 3 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 3 2022-02-28 07753056 4 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 4 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 4 2022-02-28 07753056 5 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 5 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 5 2022-02-28 07753056 6 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 6 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 6 2022-02-28 07753056 7 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 7 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 7 2022-02-28 07753056 8 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 8 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 8 2022-02-28 07753056 9 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 9 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 9 2022-02-28 07753056 10 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 10 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 10 2022-02-28 07753056 11 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 11 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 11 2022-02-28 07753056 12 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 12 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 12 2022-02-28 07753056 13 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 13 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 13 2022-02-28 07753056 14 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 14 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 14 2022-02-28 07753056 15 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 15 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 15 2022-02-28 07753056 16 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 16 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 16 2022-02-28 07753056 17 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 17 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 17 2022-02-28 07753056 18 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 18 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 18 2022-02-28 07753056 19 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 19 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 19 2022-02-28 07753056 20 2021-03-01 2022-02-28 07753056 frs-core:CurrentFinancialInstruments 20 2022-02-28 07753056 frs-core:Non-currentFinancialInstruments 20 2022-02-28 07753056 dpl-frs:Item1 2021-03-01 2022-02-28 07753056 dpl-frs:Item1 2021-02-28 07753056 dpl-frs:Item1 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 07753056 dpl-frs:Item2 2021-03-01 2022-02-28 07753056 dpl-frs:Item2 2021-02-28 07753056 dpl-frs:Item2 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 07753056 dpl-frs:Item3 2021-03-01 2022-02-28 07753056 dpl-frs:Item3 2021-02-28 07753056 dpl-frs:Item3 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 07753056 dpl-frs:Item4 2021-03-01 2022-02-28 07753056 dpl-frs:Item4 2021-02-28 07753056 dpl-frs:Item4 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07753056 dpl-frs:Item5 2021-03-01 2022-02-28 07753056 dpl-frs:Item5 2021-02-28 07753056 dpl-frs:Item5 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 07753056 dpl-frs:Item6 2021-03-01 2022-02-28 07753056 dpl-frs:Item6 2021-02-28 07753056 dpl-frs:Item6 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 07753056 dpl-frs:Item7 2021-03-01 2022-02-28 07753056 dpl-frs:Item7 2021-02-28 07753056 dpl-frs:Item7 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07753056 dpl-frs:Item8 2021-03-01 2022-02-28 07753056 dpl-frs:Item8 2021-02-28 07753056 dpl-frs:Item8 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07753056 dpl-frs:Item9 2021-03-01 2022-02-28 07753056 dpl-frs:Item9 2021-02-28 07753056 dpl-frs:Item9 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07753056 dpl-frs:Item10 2021-03-01 2022-02-28 07753056 dpl-frs:Item10 2021-02-28 07753056 dpl-frs:Item10 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07753056 dpl-frs:Item11 2021-03-01 2022-02-28 07753056 dpl-frs:Item11 2021-02-28 07753056 dpl-frs:Item11 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07753056 dpl-frs:Item12 2021-03-01 2022-02-28 07753056 dpl-frs:Item12 2021-02-28 07753056 dpl-frs:Item12 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07753056 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07753056 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07753056 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07753056 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07753056 1 2021-03-01 2022-02-28 07753056 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07753056
Lee Billing Joinery Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07753056
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,247 49,565
43,247 49,565
CURRENT ASSETS
Stocks 5 7,053 10,814
Debtors 6 39,852 51,512
Cash at bank and in hand 82,072 53,642
128,977 115,968
Creditors: Amounts Falling Due Within One Year 7 (56,605 ) (32,215 )
NET CURRENT ASSETS (LIABILITIES) 72,372 83,753
TOTAL ASSETS LESS CURRENT LIABILITIES 115,619 133,318
Creditors: Amounts Falling Due After More Than One Year 8 (23,333 ) (33,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,066 ) (6,896 )
NET ASSETS 86,220 93,089
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 86,219 93,088
SHAREHOLDERS' FUNDS 86,220 93,089
Page 1
Page 2
For the year ending 28 February 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 Lee Billing
Director
29th September 2023
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
Lee Billing Joinery Limited Registered number 07753056 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit K1 Bentalls Ind. Estate, Holloway Road Heybridge, Maldon, Essex, CM9 4LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 65,787 14,298 2,226 82,311
Additions 910 1,578 2,005 4,493
As at 28 February 2023 66,697 15,876 4,231 86,804
Depreciation
As at 1 March 2022 28,870 3,134 742 32,746
Provided during the period 7,565 2,548 698 10,811
As at 28 February 2023 36,435 5,682 1,440 43,557
Net Book Value
As at 28 February 2023 30,262 10,194 2,791 43,247
As at 1 March 2022 36,917 11,164 1,484 49,565
5. Stocks
2023 2022
£ £
Stock 7,053 10,814
7,053 10,814
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,551 15,331
Prepayments and accrued income 1,002 977
Blackwater Leasing Debtor 35,299 35,204
39,852 51,512
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,900 12,277
Bank loans and overdrafts 10,000 10,000
Corporation tax 158 -
Other taxes and social security 1,992 1,489
VAT 1,450 2,276
Natwest Credit card 1,784 3,315
Accruals and deferred income 1,275 1,195
Director's loan account 17,046 1,663
56,605 32,215
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 23,333 33,333
23,333 33,333
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 4,000 4,500
4,000 4,500
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Lee Billing by virtue of his ownership of 100% of the issued share capital in the company.
Page 5