Acorah Software Products - Accounts Production 13.6.003 false true 1 February 2022 31 January 2023 31 January 2023 04840371 Mr Michael Caswell Ms Diane Larkin Mr Noel Ferguson Mr Noel Ferguson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04840371 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 04840371 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 04840371 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 04840371 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 04840371 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 04840371 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 04840371 2022-01-31 04840371 2023-01-31 04840371 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 2023-01-31 04840371 frs-core:AfterOneYear 2022-02-01 2023-01-31 04840371 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 04840371 frs-core:BetweenOneFiveYears 2023-01-31 04840371 frs-core:ComputerEquipment 2023-01-31 04840371 frs-core:ComputerEquipment 2022-02-01 2023-01-31 04840371 frs-core:ComputerEquipment 2022-01-31 04840371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 04840371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 04840371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 04840371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 04840371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 04840371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 04840371 frs-core:FurnitureFittings 2023-01-31 04840371 frs-core:FurnitureFittings 2022-02-01 2023-01-31 04840371 frs-core:FurnitureFittings 2022-01-31 04840371 frs-core:NetGoodwill 2023-01-31 04840371 frs-core:NetGoodwill 2022-02-01 2023-01-31 04840371 frs-core:NetGoodwill 2022-01-31 04840371 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 04840371 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 04840371 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 04840371 frs-core:LandBuildings 2023-01-31 04840371 frs-core:LandBuildings 2022-02-01 2023-01-31 04840371 frs-core:LandBuildings 2022-01-31 04840371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 04840371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 04840371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 04840371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 04840371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 04840371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 04840371 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 04840371 frs-core:MoreThanFiveYears 2023-01-31 04840371 frs-core:MotorVehicles 2023-01-31 04840371 frs-core:MotorVehicles 2022-02-01 2023-01-31 04840371 frs-core:MotorVehicles 2022-01-31 04840371 frs-core:OtherResidualIntangibleAssets 2023-01-31 04840371 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 04840371 frs-core:OtherResidualIntangibleAssets 2022-01-31 04840371 frs-core:PlantMachinery 2023-01-31 04840371 frs-core:PlantMachinery 2022-02-01 2023-01-31 04840371 frs-core:PlantMachinery 2022-01-31 04840371 frs-core:Secured 2023-01-31 04840371 frs-core:Unsecured 2023-01-31 04840371 frs-core:WithinOneYear 2022-02-01 2023-01-31 04840371 frs-core:WithinOneYear 2023-01-31 04840371 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 04840371 frs-core:CapitalRedemptionReserve 2022-01-31 04840371 frs-core:CapitalRedemptionReserve 2023-01-31 04840371 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 04840371 frs-core:OtherReservesSubtotal 2022-01-31 04840371 frs-core:OtherReservesSubtotal 2023-01-31 04840371 frs-core:RevaluationReserve 2022-02-01 2023-01-31 04840371 frs-core:RevaluationReserve 2022-01-31 04840371 frs-core:RevaluationReserve 2023-01-31 04840371 frs-core:SharePremium 2022-02-01 2023-01-31 04840371 frs-core:SharePremium 2022-01-31 04840371 frs-core:SharePremium 2023-01-31 04840371 frs-core:ShareCapital 2022-02-01 2023-01-31 04840371 frs-core:ShareCapital 2022-01-31 04840371 frs-core:ShareCapital 2023-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2023-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 04840371 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 04840371 frs-countries:Europe 2022-02-01 2023-01-31 04840371 frs-countries:NorthAmerica 2022-02-01 2023-01-31 04840371 frs-countries:SouthAmerica 2022-02-01 2023-01-31 04840371 frs-countries:Asia 2022-02-01 2023-01-31 04840371 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 04840371 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 04840371 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 04840371 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 04840371 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 04840371 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 04840371 frs-bus:FullAccounts 2022-02-01 2023-01-31 04840371 frs-bus:AbbreviatedAccounts 2022-02-01 2023-01-31 04840371 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 04840371 frs-bus:FRS102 2022-02-01 2023-01-31 04840371 frs-bus:SmallEntities 2022-02-01 2023-01-31 04840371 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 04840371 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 04840371 frs-bus:Audited 2022-02-01 2023-01-31 04840371 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 04840371 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 04840371 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 04840371 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 04840371 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 04840371 frs-bus:OrdinaryShareClass1 2022-01-31 04840371 frs-bus:OrdinaryShareClass1 2023-01-31 04840371 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 04840371 frs-bus:OrdinaryShareClass2 2022-01-31 04840371 frs-bus:OrdinaryShareClass2 2023-01-31 04840371 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 04840371 frs-bus:OrdinaryShareClass3 2022-01-31 04840371 frs-bus:OrdinaryShareClass3 2023-01-31 04840371 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 04840371 frs-bus:OrdinaryShareClass4 2022-01-31 04840371 frs-bus:OrdinaryShareClass4 2023-01-31 04840371 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 04840371 frs-bus:OrdinaryShareClass5 2022-01-31 04840371 frs-bus:OrdinaryShareClass5 2023-01-31 04840371 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 04840371 frs-bus:PreferenceShareClass1 2022-01-31 04840371 frs-bus:PreferenceShareClass1 2023-01-31 04840371 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 04840371 frs-bus:PreferenceShareClass2 2022-01-31 04840371 frs-bus:PreferenceShareClass2 2023-01-31 04840371 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 04840371 frs-bus:PreferenceShareClass3 2022-01-31 04840371 frs-bus:PreferenceShareClass3 2023-01-31 04840371 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 04840371 frs-bus:PreferenceShareClass4 2022-01-31 04840371 frs-bus:PreferenceShareClass4 2023-01-31 04840371 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 04840371 frs-bus:PreferenceShareClass5 2022-01-31 04840371 frs-bus:PreferenceShareClass5 2023-01-31 04840371 1 2022-02-01 2023-01-31 04840371 1 2023-01-31 04840371 1 2022-02-01 2023-01-31 04840371 frs-core:LeasedAssets 2022-02-01 2023-01-31 04840371 frs-core:OwnedAssets 2022-02-01 2023-01-31 04840371 frs-core:CurrencyRisk 2022-02-01 2023-01-31 04840371 frs-core:MarketRisk 2022-02-01 2023-01-31 04840371 frs-core:InterestRateRisk 2022-02-01 2023-01-31 04840371 frs-core:DeferredTaxation 2022-02-01 2023-01-31 04840371 frs-core:DeferredTaxation 2022-01-31 04840371 frs-core:DeferredTaxation 2023-01-31 04840371 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 04840371 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 04840371 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 04840371 frs-core:ProvisionsDeferredTax 2023-01-31 04840371 frs-core:OtherDeferredTax 2023-01-31 04840371 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 04840371 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 04840371 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 04840371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 04840371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 04840371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 04840371 frs-core:Provisions 2022-02-01 2023-01-31 04840371 frs-core:Provisions 2022-01-31 04840371 frs-core:Provisions 2023-01-31 04840371 frs-core:Provisions 2022-02-01 2023-01-31 04840371 frs-core:Provisions 2022-01-31 04840371 frs-core:Provisions 2023-01-31 04840371 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 04840371 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 04840371 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 04840371 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 04840371 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 04840371 frs-core:TaxCreditsDeferredTax 2023-01-31 04840371 frs-core:CostValuation 2022-01-31 04840371 frs-core:AdditionsToInvestments 2023-01-31 04840371 frs-core:DisposalsRepaymentsInvestments 2023-01-31 04840371 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 04840371 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 04840371 frs-core:CostValuation 2023-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 04840371 frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04840371 frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04840371 dpl-frs:CostSales 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales 2022-01-31 04840371 dpl-frs:CostSales 2023-01-31 04840371 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 04840371 frs-bus:Director1 2022-02-01 2023-01-31 04840371 frs-bus:Director1 2022-01-31 04840371 frs-bus:Director1 2023-01-31 04840371 frs-bus:Director2 2022-02-01 2023-01-31 04840371 frs-bus:Director2 2022-01-31 04840371 frs-bus:Director2 2023-01-31 04840371 frs-bus:Director3 2022-02-01 2023-01-31 04840371 frs-bus:Director3 2022-01-31 04840371 frs-bus:Director3 2023-01-31 04840371 frs-bus:CompanySecretary1 2022-02-01 2023-01-31 04840371 1 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 1 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 1 2023-01-31 04840371 2 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 2 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 2 2023-01-31 04840371 3 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 3 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 3 2023-01-31 04840371 4 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 4 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 4 2023-01-31 04840371 5 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 5 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 5 2023-01-31 04840371 6 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 6 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 6 2023-01-31 04840371 7 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 7 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 7 2023-01-31 04840371 8 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 8 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 8 2023-01-31 04840371 9 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 9 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 9 2023-01-31 04840371 10 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 10 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 10 2023-01-31 04840371 11 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 11 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 11 2023-01-31 04840371 12 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 12 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 12 2023-01-31 04840371 13 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 13 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 13 2023-01-31 04840371 14 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 14 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 14 2023-01-31 04840371 15 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 15 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 15 2023-01-31 04840371 16 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 16 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 16 2023-01-31 04840371 17 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 17 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 17 2023-01-31 04840371 18 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 18 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 18 2023-01-31 04840371 19 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 19 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 19 2023-01-31 04840371 20 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments 20 2023-01-31 04840371 frs-core:Non-currentFinancialInstruments 20 2023-01-31 04840371 dpl-frs:Item1 2022-02-01 2023-01-31 04840371 dpl-frs:Item1 2022-01-31 04840371 dpl-frs:Item1 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 04840371 dpl-frs:Item2 2022-02-01 2023-01-31 04840371 dpl-frs:Item2 2022-01-31 04840371 dpl-frs:Item2 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 04840371 dpl-frs:Item3 2022-02-01 2023-01-31 04840371 dpl-frs:Item3 2022-01-31 04840371 dpl-frs:Item3 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 04840371 dpl-frs:Item4 2022-02-01 2023-01-31 04840371 dpl-frs:Item4 2022-01-31 04840371 dpl-frs:Item4 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 04840371 dpl-frs:Item5 2022-02-01 2023-01-31 04840371 dpl-frs:Item5 2022-01-31 04840371 dpl-frs:Item5 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 04840371 dpl-frs:Item6 2022-02-01 2023-01-31 04840371 dpl-frs:Item6 2022-01-31 04840371 dpl-frs:Item6 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 04840371 dpl-frs:Item7 2022-02-01 2023-01-31 04840371 dpl-frs:Item7 2022-01-31 04840371 dpl-frs:Item7 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 04840371 dpl-frs:Item8 2022-02-01 2023-01-31 04840371 dpl-frs:Item8 2022-01-31 04840371 dpl-frs:Item8 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 04840371 dpl-frs:Item9 2022-02-01 2023-01-31 04840371 dpl-frs:Item9 2022-01-31 04840371 dpl-frs:Item9 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 04840371 dpl-frs:Item10 2022-02-01 2023-01-31 04840371 dpl-frs:Item10 2022-01-31 04840371 dpl-frs:Item10 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 04840371 dpl-frs:Item11 2022-02-01 2023-01-31 04840371 dpl-frs:Item11 2022-01-31 04840371 dpl-frs:Item11 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 04840371 dpl-frs:Item12 2022-02-01 2023-01-31 04840371 dpl-frs:Item12 2022-01-31 04840371 dpl-frs:Item12 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 04840371 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 04840371 1 2022-02-01 2023-01-31 04840371 frs-countries:EnglandWales 2022-02-01 2023-01-31 04840371 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-01-31 04840371 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-01 2022-01-31 04840371 frs-core:AllSubsidiaries 2021-02-01 2022-01-31 04840371 frs-core:KeyManagementPersonnel 2021-02-01 2022-01-31 04840371 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-01 2022-01-31 04840371 frs-core:OtherRelatedParties 2021-02-01 2022-01-31 04840371 2021-01-31 04840371 2022-01-31 04840371 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 2021-02-01 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 2022-01-31 04840371 frs-core:AfterOneYear 2021-02-01 2022-01-31 04840371 frs-core:BetweenOneFiveYears 2021-02-01 2022-01-31 04840371 frs-core:BetweenOneFiveYears 2022-01-31 04840371 frs-core:ComputerEquipment 2022-01-31 04840371 frs-core:ComputerEquipment 2021-02-01 2022-01-31 04840371 frs-core:ComputerEquipment 2021-01-31 04840371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 04840371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-01 2022-01-31 04840371 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-31 04840371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 04840371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-01 2022-01-31 04840371 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-31 04840371 frs-core:FurnitureFittings 2022-01-31 04840371 frs-core:FurnitureFittings 2021-02-01 2022-01-31 04840371 frs-core:FurnitureFittings 2021-01-31 04840371 frs-core:NetGoodwill 2022-01-31 04840371 frs-core:NetGoodwill 2021-02-01 2022-01-31 04840371 frs-core:NetGoodwill 2021-01-31 04840371 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 04840371 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-01 2022-01-31 04840371 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-31 04840371 frs-core:LandBuildings 2022-01-31 04840371 frs-core:LandBuildings 2021-02-01 2022-01-31 04840371 frs-core:LandBuildings 2021-01-31 04840371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 04840371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-01 2022-01-31 04840371 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-31 04840371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 04840371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-01 2022-01-31 04840371 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-31 04840371 frs-core:MoreThanFiveYears 2021-02-01 2022-01-31 04840371 frs-core:MoreThanFiveYears 2022-01-31 04840371 frs-core:MotorVehicles 2022-01-31 04840371 frs-core:MotorVehicles 2021-02-01 2022-01-31 04840371 frs-core:MotorVehicles 2021-01-31 04840371 frs-core:OtherResidualIntangibleAssets 2022-01-31 04840371 frs-core:OtherResidualIntangibleAssets 2021-02-01 2022-01-31 04840371 frs-core:OtherResidualIntangibleAssets 2021-01-31 04840371 frs-core:PlantMachinery 2022-01-31 04840371 frs-core:PlantMachinery 2021-02-01 2022-01-31 04840371 frs-core:PlantMachinery 2021-01-31 04840371 frs-core:Secured 2022-01-31 04840371 frs-core:Unsecured 2022-01-31 04840371 frs-core:WithinOneYear 2021-02-01 2022-01-31 04840371 frs-core:WithinOneYear 2022-01-31 04840371 frs-core:CapitalRedemptionReserve 2021-02-01 2022-01-31 04840371 frs-core:CapitalRedemptionReserve 2021-01-31 04840371 frs-core:CapitalRedemptionReserve 2022-01-31 04840371 frs-core:OtherReservesSubtotal 2021-02-01 2022-01-31 04840371 frs-core:OtherReservesSubtotal 2021-01-31 04840371 frs-core:OtherReservesSubtotal 2022-01-31 04840371 frs-core:RevaluationReserve 2021-02-01 2022-01-31 04840371 frs-core:RevaluationReserve 2021-01-31 04840371 frs-core:RevaluationReserve 2022-01-31 04840371 frs-core:SharePremium 2021-02-01 2022-01-31 04840371 frs-core:SharePremium 2021-01-31 04840371 frs-core:SharePremium 2022-01-31 04840371 frs-core:ShareCapital 2021-02-01 2022-01-31 04840371 frs-core:ShareCapital 2021-01-31 04840371 frs-core:ShareCapital 2022-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses 2021-02-01 2022-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses 2021-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-01-31 04840371 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-01-31 04840371 frs-countries:UnitedKingdom 2021-02-01 2022-01-31 04840371 frs-countries:Europe 2021-02-01 2022-01-31 04840371 frs-countries:NorthAmerica 2021-02-01 2022-01-31 04840371 frs-countries:SouthAmerica 2021-02-01 2022-01-31 04840371 frs-countries:Asia 2021-02-01 2022-01-31 04840371 frs-countries:RestWorldOutsideUK 2021-02-01 2022-01-31 04840371 frs-bus:HighestPaidDirector 2021-02-01 2022-01-31 04840371 frs-bus:PrivateLimitedCompanyLtd 2021-02-01 2022-01-31 04840371 frs-bus:CompanyLimitedByGuarantee 2021-02-01 2022-01-31 04840371 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-01 2022-01-31 04840371 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-01 2022-01-31 04840371 frs-bus:FullAccounts 2021-02-01 2022-01-31 04840371 frs-bus:AbbreviatedAccounts 2021-02-01 2022-01-31 04840371 frs-bus:AbridgedAccounts 2021-02-01 2022-01-31 04840371 frs-bus:FRS102 2021-02-01 2022-01-31 04840371 frs-bus:SmallEntities 2021-02-01 2022-01-31 04840371 frs-bus:EntityHasNeverTraded 2021-02-01 2022-01-31 04840371 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-01 2022-01-31 04840371 frs-bus:Audited 2021-02-01 2022-01-31 04840371 frs-bus:AuditExempt-NoAccountantsReport 2021-02-01 2022-01-31 04840371 frs-bus:AuditExemptWithAccountantsReport 2021-02-01 2022-01-31 04840371 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-02-01 2022-01-31 04840371 frs-bus:SmallCompaniesRegimeForAccounts 2021-02-01 2022-01-31 04840371 frs-bus:OrdinaryShareClass1 2021-02-01 2022-01-31 04840371 frs-bus:OrdinaryShareClass1 2021-01-31 04840371 frs-bus:OrdinaryShareClass1 2022-01-31 04840371 frs-bus:OrdinaryShareClass2 2021-02-01 2022-01-31 04840371 frs-bus:OrdinaryShareClass2 2021-01-31 04840371 frs-bus:OrdinaryShareClass2 2022-01-31 04840371 frs-bus:OrdinaryShareClass3 2021-02-01 2022-01-31 04840371 frs-bus:OrdinaryShareClass3 2021-01-31 04840371 frs-bus:OrdinaryShareClass3 2022-01-31 04840371 frs-bus:OrdinaryShareClass4 2021-02-01 2022-01-31 04840371 frs-bus:OrdinaryShareClass4 2021-01-31 04840371 frs-bus:OrdinaryShareClass4 2022-01-31 04840371 frs-bus:OrdinaryShareClass5 2021-02-01 2022-01-31 04840371 frs-bus:OrdinaryShareClass5 2021-01-31 04840371 frs-bus:OrdinaryShareClass5 2022-01-31 04840371 frs-bus:PreferenceShareClass1 2021-02-01 2022-01-31 04840371 frs-bus:PreferenceShareClass1 2021-01-31 04840371 frs-bus:PreferenceShareClass1 2022-01-31 04840371 frs-bus:PreferenceShareClass2 2021-02-01 2022-01-31 04840371 frs-bus:PreferenceShareClass2 2021-01-31 04840371 frs-bus:PreferenceShareClass2 2022-01-31 04840371 frs-bus:PreferenceShareClass3 2021-02-01 2022-01-31 04840371 frs-bus:PreferenceShareClass3 2021-01-31 04840371 frs-bus:PreferenceShareClass3 2022-01-31 04840371 frs-bus:PreferenceShareClass4 2021-02-01 2022-01-31 04840371 frs-bus:PreferenceShareClass4 2021-01-31 04840371 frs-bus:PreferenceShareClass4 2022-01-31 04840371 frs-bus:PreferenceShareClass5 2021-02-01 2022-01-31 04840371 frs-bus:PreferenceShareClass5 2021-01-31 04840371 frs-bus:PreferenceShareClass5 2022-01-31 04840371 1 2021-02-01 2022-01-31 04840371 1 2022-01-31 04840371 1 2021-02-01 2022-01-31 04840371 frs-core:LeasedAssets 2021-02-01 2022-01-31 04840371 frs-core:OwnedAssets 2021-02-01 2022-01-31 04840371 frs-core:CurrencyRisk 2021-02-01 2022-01-31 04840371 frs-core:MarketRisk 2021-02-01 2022-01-31 04840371 frs-core:InterestRateRisk 2021-02-01 2022-01-31 04840371 frs-core:DeferredTaxation 2021-02-01 2022-01-31 04840371 frs-core:DeferredTaxation 2021-01-31 04840371 frs-core:DeferredTaxation 2022-01-31 04840371 frs-core:OtherProvisionsContingentLiabilities 2021-02-01 2022-01-31 04840371 frs-core:OtherProvisionsContingentLiabilities 2021-01-31 04840371 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 04840371 frs-core:ProvisionsDeferredTax 2022-01-31 04840371 frs-core:OtherDeferredTax 2022-01-31 04840371 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 04840371 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 04840371 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-01-31 04840371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-01 2022-01-31 04840371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-31 04840371 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 04840371 frs-core:Provisions 2021-02-01 2022-01-31 04840371 frs-core:Provisions 2021-01-31 04840371 frs-core:Provisions 2022-01-31 04840371 frs-core:Provisions 2021-02-01 2022-01-31 04840371 frs-core:Provisions 2021-01-31 04840371 frs-core:Provisions 2022-01-31 04840371 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 04840371 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 04840371 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 04840371 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 04840371 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 04840371 frs-core:TaxCreditsDeferredTax 2022-01-31 04840371 frs-core:CostValuation 2021-01-31 04840371 frs-core:AdditionsToInvestments 2022-01-31 04840371 frs-core:DisposalsRepaymentsInvestments 2022-01-31 04840371 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-01-31 04840371 frs-core:OtherIncreaseDecreaseInInvestments 2022-01-31 04840371 frs-core:CostValuation 2022-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments 2021-01-31 04840371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 04840371 frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:ListedExchangeTraded 2021-01-31 04840371 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-31 04840371 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-31 04840371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04840371 frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:UnlistedNon-exchangeTraded 2021-01-31 04840371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-01-31 04840371 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-01-31 04840371 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04840371 dpl-frs:CostSales 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales 2021-01-31 04840371 dpl-frs:CostSales 2022-01-31 04840371 dpl-frs:DistributionCosts 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses 2021-02-01 2022-01-31 04840371 frs-bus:Director1 2021-02-01 2022-01-31 04840371 frs-bus:Director1 2021-01-31 04840371 frs-bus:Director1 2022-01-31 04840371 frs-bus:Director2 2021-02-01 2022-01-31 04840371 frs-bus:Director2 2021-01-31 04840371 frs-bus:Director2 2022-01-31 04840371 frs-bus:Director3 2021-02-01 2022-01-31 04840371 frs-bus:Director3 2021-01-31 04840371 frs-bus:Director3 2022-01-31 04840371 frs-bus:CompanySecretary1 2021-02-01 2022-01-31 04840371 1 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 1 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 1 2022-01-31 04840371 2 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 2 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 2 2022-01-31 04840371 3 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 3 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 3 2022-01-31 04840371 4 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 4 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 4 2022-01-31 04840371 5 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 5 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 5 2022-01-31 04840371 6 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 6 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 6 2022-01-31 04840371 7 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 7 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 7 2022-01-31 04840371 8 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 8 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 8 2022-01-31 04840371 9 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 9 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 9 2022-01-31 04840371 10 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 10 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 10 2022-01-31 04840371 11 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 11 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 11 2022-01-31 04840371 12 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 12 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 12 2022-01-31 04840371 13 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 13 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 13 2022-01-31 04840371 14 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 14 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 14 2022-01-31 04840371 15 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 15 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 15 2022-01-31 04840371 16 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 16 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 16 2022-01-31 04840371 17 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 17 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 17 2022-01-31 04840371 18 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 18 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 18 2022-01-31 04840371 19 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 19 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 19 2022-01-31 04840371 20 2021-02-01 2022-01-31 04840371 frs-core:CurrentFinancialInstruments 20 2022-01-31 04840371 frs-core:Non-currentFinancialInstruments 20 2022-01-31 04840371 dpl-frs:Item1 2021-02-01 2022-01-31 04840371 dpl-frs:Item1 2021-01-31 04840371 dpl-frs:Item1 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item1 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item1 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item1 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-02-01 2022-01-31 04840371 dpl-frs:Item2 2021-02-01 2022-01-31 04840371 dpl-frs:Item2 2021-01-31 04840371 dpl-frs:Item2 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item2 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item2 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-01 2022-01-31 04840371 dpl-frs:Item3 2021-02-01 2022-01-31 04840371 dpl-frs:Item3 2021-01-31 04840371 dpl-frs:Item3 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item3 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item3 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-01 2022-01-31 04840371 dpl-frs:Item4 2021-02-01 2022-01-31 04840371 dpl-frs:Item4 2021-01-31 04840371 dpl-frs:Item4 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item4 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item4 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-01 2022-01-31 04840371 dpl-frs:Item5 2021-02-01 2022-01-31 04840371 dpl-frs:Item5 2021-01-31 04840371 dpl-frs:Item5 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item5 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item5 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-01 2022-01-31 04840371 dpl-frs:Item6 2021-02-01 2022-01-31 04840371 dpl-frs:Item6 2021-01-31 04840371 dpl-frs:Item6 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item6 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 04840371 dpl-frs:Item7 2021-02-01 2022-01-31 04840371 dpl-frs:Item7 2021-01-31 04840371 dpl-frs:Item7 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 04840371 dpl-frs:Item8 2021-02-01 2022-01-31 04840371 dpl-frs:Item8 2021-01-31 04840371 dpl-frs:Item8 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-01 2022-01-31 04840371 dpl-frs:Item9 2021-02-01 2022-01-31 04840371 dpl-frs:Item9 2021-01-31 04840371 dpl-frs:Item9 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item9 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item9 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item9 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-02-01 2022-01-31 04840371 dpl-frs:Item10 2021-02-01 2022-01-31 04840371 dpl-frs:Item10 2021-01-31 04840371 dpl-frs:Item10 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item10 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item10 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item10 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-02-01 2022-01-31 04840371 dpl-frs:Item11 2021-02-01 2022-01-31 04840371 dpl-frs:Item11 2021-01-31 04840371 dpl-frs:Item11 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item11 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item11 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-01 2022-01-31 04840371 dpl-frs:Item12 2021-02-01 2022-01-31 04840371 dpl-frs:Item12 2021-01-31 04840371 dpl-frs:Item12 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item12 2021-02-01 2022-01-31 04840371 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 04840371 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 04840371 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 04840371 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 04840371 1 2021-02-01 2022-01-31 04840371 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 04840371
YGI Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
DEB Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04840371
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,389 59,028
79,389 59,028
CURRENT ASSETS
Stocks 30,000 18,500
Debtors 5 132,688 139,382
Cash at bank and in hand 189,225 296,841
351,913 454,723
Creditors: Amounts Falling Due Within One Year 6 (171,364 ) (201,193 )
NET CURRENT ASSETS (LIABILITIES) 180,549 253,530
TOTAL ASSETS LESS CURRENT LIABILITIES 259,938 312,558
Creditors: Amounts Falling Due After More Than One Year 7 (38,234 ) (51,809 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (10,738 ) (10,738 )
NET ASSETS 210,966 250,011
CAPITAL AND RESERVES
Called up share capital 12 6 6
Profit and Loss Account 210,960 250,005
SHAREHOLDERS' FUNDS 210,966 250,011
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Ms Diane Larkin
Director
26/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
YGI Limited Registered number 04840371 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
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 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:
Tools and Equipment 25% reducing balance
Motor Vehicles 25% reducing balance
Equipment,Fixture and Fittings 25% reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 23)
23 23
Page 3
Page 4
4. Tangible Assets
Tools and Equipment Motor Vehicles Equipment,Fixture and Fittings Total
£ £ £ £
Cost
As at 1 February 2022 11,862 234,369 14,009 260,240
Additions - 47,958 - 47,958
Disposals - (11,291 ) - (11,291 )
As at 31 January 2023 11,862 271,036 14,009 296,907
Depreciation
As at 1 February 2022 11,762 175,648 13,802 201,212
Provided during the period 25 26,386 52 26,463
Disposals - (10,157 ) - (10,157 )
As at 31 January 2023 11,787 191,877 13,854 217,518
Net Book Value
As at 31 January 2023 75 79,159 155 79,389
As at 1 February 2022 100 58,721 207 59,028
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 11,711 25,047
11,711 25,047
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 98,939 135,282
Prepayments and accrued income 5,188 4,100
VAT 28,561 -
132,688 139,382
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 4,100 8,768
Trade creditors 99,469 117,600
Bank loans and overdrafts 10,000 10,000
Corporation tax - 109
PAYE creditor 32,133 31,259
VAT - 8,737
Wages creditor 9,641 16,228
Pension creditor 2,015 1,417
Credit card 11,964 5,033
Accruals and deferred income 2,042 2,042
171,364 201,193
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 8,542 12,642
Bank loans 29,692 39,167
38,234 51,809
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance leases 12,642 21,409
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,100 8,768
Later than one year and not later than five years 8,542 12,642
12,642 21,410
12,642 21,410
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 10,738 10,738
Page 5
Page 6
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2022 10,738 10,738
Balance at 31 January 2023 10,738 10,738
12. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 4 each 4 4
1 Ordinary A shares of £ 2 each 2 2
6 6
13. Other Commitments
At the end of the period the company had annual commitments under non-cancellable leases as follows:
2023 2022
£ £
Not later than one year 2,646 23,375
Later than one year and not later than five years - 10,584
2,646 33,959
14. Directors Advances, Credits and Guarantees
The Directors have given a personal guarantee in respect of the bank overdraft to a limit of £100,000.
15. Related Party Transactions
The company is controlled by Ms D Larkin & N Ferguson, directors and shareholders of the company.
Page 6