Acorah Software Products - Accounts Production 13.6.003 false true 1 March 2022 28 February 2023 28 February 2023 10622078 Mr Ian Dominic Latham Mrs Helen Latham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10622078 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 10622078 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 10622078 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 10622078 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 10622078 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 10622078 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 10622078 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 10622078 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 10622078 2022-02-28 10622078 2023-02-28 10622078 2022-03-01 2023-02-28 10622078 frs-core:CurrentFinancialInstruments 2023-02-28 10622078 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2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 10622078 dpl-frs:Item10 2022-03-01 2023-02-28 10622078 dpl-frs:Item10 2022-02-28 10622078 dpl-frs:Item10 2023-02-28 10622078 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 10622078 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 10622078 dpl-frs:Item11 2022-03-01 2023-02-28 10622078 dpl-frs:Item11 2022-02-28 10622078 dpl-frs:Item11 2023-02-28 10622078 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 10622078 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 10622078 dpl-frs:Item12 2022-03-01 2023-02-28 10622078 dpl-frs:Item12 2022-02-28 10622078 dpl-frs:Item12 2023-02-28 10622078 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 10622078 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 10622078 1 2022-03-01 2023-02-28 10622078 frs-countries:EnglandWales 2022-03-01 2023-02-28 10622078 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 10622078 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 10622078 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frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 10622078 frs-core:LandBuildings 2022-02-28 10622078 frs-core:LandBuildings 2021-03-01 2022-02-28 10622078 frs-core:LandBuildings 2021-02-28 10622078 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 10622078 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 10622078 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 10622078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 10622078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 10622078 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 10622078 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 10622078 frs-core:MoreThanFiveYears 2022-02-28 10622078 frs-core:MotorVehicles 2022-02-28 10622078 frs-core:MotorVehicles 2021-03-01 2022-02-28 10622078 frs-core:MotorVehicles 2021-02-28 10622078 frs-core:OtherResidualIntangibleAssets 2022-02-28 10622078 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frs-core:SharePremium 2021-02-28 10622078 frs-core:SharePremium 2022-02-28 10622078 frs-core:ShareCapital 2021-03-01 2022-02-28 10622078 frs-core:ShareCapital 2021-02-28 10622078 frs-core:ShareCapital 2022-02-28 10622078 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 10622078 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 10622078 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 10622078 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-02-28 10622078 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-02-28 10622078 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 10622078 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 10622078 frs-countries:Europe 2021-03-01 2022-02-28 10622078 frs-countries:NorthAmerica 2021-03-01 2022-02-28 10622078 frs-countries:SouthAmerica 2021-03-01 2022-02-28 10622078 frs-countries:Asia 2021-03-01 2022-02-28 10622078 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frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 10622078 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 10622078 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 10622078 frs-bus:OrdinaryShareClass1 2021-02-28 10622078 frs-bus:OrdinaryShareClass1 2022-02-28 10622078 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 10622078 frs-bus:OrdinaryShareClass2 2021-02-28 10622078 frs-bus:OrdinaryShareClass2 2022-02-28 10622078 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 10622078 frs-bus:OrdinaryShareClass3 2021-02-28 10622078 frs-bus:OrdinaryShareClass3 2022-02-28 10622078 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 10622078 frs-bus:OrdinaryShareClass4 2021-02-28 10622078 frs-bus:OrdinaryShareClass4 2022-02-28 10622078 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 10622078 frs-bus:OrdinaryShareClass5 2021-02-28 10622078 frs-bus:OrdinaryShareClass5 2022-02-28 10622078 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 10622078 frs-bus:PreferenceShareClass1 2021-02-28 10622078 frs-bus:PreferenceShareClass1 2022-02-28 10622078 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 10622078 frs-bus:PreferenceShareClass2 2021-02-28 10622078 frs-bus:PreferenceShareClass2 2022-02-28 10622078 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 10622078 frs-bus:PreferenceShareClass3 2021-02-28 10622078 frs-bus:PreferenceShareClass3 2022-02-28 10622078 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 10622078 frs-bus:PreferenceShareClass4 2021-02-28 10622078 frs-bus:PreferenceShareClass4 2022-02-28 10622078 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 10622078 frs-bus:PreferenceShareClass5 2021-02-28 10622078 frs-bus:PreferenceShareClass5 2022-02-28 10622078 1 2021-03-01 2022-02-28 10622078 1 2022-02-28 10622078 1 2021-03-01 2022-02-28 10622078 frs-core:LeasedAssets 2021-03-01 2022-02-28 10622078 frs-core:OwnedAssets 2021-03-01 2022-02-28 10622078 frs-core:CurrencyRisk 2021-03-01 2022-02-28 10622078 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2022-02-28 10622078 frs-core:Provisions 2021-03-01 2022-02-28 10622078 frs-core:Provisions 2021-02-28 10622078 frs-core:Provisions 2022-02-28 10622078 frs-core:Provisions 2021-03-01 2022-02-28 10622078 frs-core:Provisions 2021-02-28 10622078 frs-core:Provisions 2022-02-28 10622078 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 10622078 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 10622078 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 10622078 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 10622078 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 10622078 frs-core:TaxCreditsDeferredTax 2022-02-28 10622078 frs-core:CostValuation 2021-02-28 10622078 frs-core:AdditionsToInvestments 2022-02-28 10622078 frs-core:DisposalsRepaymentsInvestments 2022-02-28 10622078 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 10622078 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 10622078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 10622078 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 10622078 frs-core:CostValuation 2022-02-28 10622078 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 10622078 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 10622078 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 10622078 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 10622078 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 10622078 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 10622078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 10622078 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 10622078 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 10622078 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10622078 frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:UnlistedNon-exchangeTraded 2021-02-28 10622078 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 10622078 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 10622078 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10622078 dpl-frs:CostSales 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales 2021-02-28 10622078 dpl-frs:CostSales 2022-02-28 10622078 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 10622078 frs-bus:Director1 2021-03-01 2022-02-28 10622078 frs-bus:Director1 2021-02-28 10622078 frs-bus:Director1 2022-02-28 10622078 frs-bus:Director2 2021-03-01 2022-02-28 10622078 frs-bus:Director2 2021-02-28 10622078 frs-bus:Director2 2022-02-28 10622078 1 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 1 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 1 2022-02-28 10622078 2 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 2 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 2 2022-02-28 10622078 3 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 3 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 3 2022-02-28 10622078 4 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 4 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 4 2022-02-28 10622078 5 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 5 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 5 2022-02-28 10622078 6 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 6 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 6 2022-02-28 10622078 7 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 7 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 7 2022-02-28 10622078 8 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 8 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 8 2022-02-28 10622078 9 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 9 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 9 2022-02-28 10622078 10 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 10 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 10 2022-02-28 10622078 11 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 11 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 11 2022-02-28 10622078 12 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 12 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 12 2022-02-28 10622078 13 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 13 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 13 2022-02-28 10622078 14 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 14 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 14 2022-02-28 10622078 15 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 15 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 15 2022-02-28 10622078 16 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 16 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 16 2022-02-28 10622078 17 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 17 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 17 2022-02-28 10622078 18 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 18 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 18 2022-02-28 10622078 19 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 19 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 19 2022-02-28 10622078 20 2021-03-01 2022-02-28 10622078 frs-core:CurrentFinancialInstruments 20 2022-02-28 10622078 frs-core:Non-currentFinancialInstruments 20 2022-02-28 10622078 dpl-frs:Item1 2021-03-01 2022-02-28 10622078 dpl-frs:Item1 2021-02-28 10622078 dpl-frs:Item1 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 10622078 dpl-frs:Item2 2021-03-01 2022-02-28 10622078 dpl-frs:Item2 2021-02-28 10622078 dpl-frs:Item2 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 10622078 dpl-frs:Item3 2021-03-01 2022-02-28 10622078 dpl-frs:Item3 2021-02-28 10622078 dpl-frs:Item3 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 10622078 dpl-frs:Item4 2021-03-01 2022-02-28 10622078 dpl-frs:Item4 2021-02-28 10622078 dpl-frs:Item4 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 10622078 dpl-frs:Item5 2021-03-01 2022-02-28 10622078 dpl-frs:Item5 2021-02-28 10622078 dpl-frs:Item5 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 10622078 dpl-frs:Item6 2021-03-01 2022-02-28 10622078 dpl-frs:Item6 2021-02-28 10622078 dpl-frs:Item6 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 10622078 dpl-frs:Item7 2021-03-01 2022-02-28 10622078 dpl-frs:Item7 2021-02-28 10622078 dpl-frs:Item7 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 10622078 dpl-frs:Item8 2021-03-01 2022-02-28 10622078 dpl-frs:Item8 2021-02-28 10622078 dpl-frs:Item8 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 10622078 dpl-frs:Item9 2021-03-01 2022-02-28 10622078 dpl-frs:Item9 2021-02-28 10622078 dpl-frs:Item9 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 10622078 dpl-frs:Item10 2021-03-01 2022-02-28 10622078 dpl-frs:Item10 2021-02-28 10622078 dpl-frs:Item10 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 10622078 dpl-frs:Item11 2021-03-01 2022-02-28 10622078 dpl-frs:Item11 2021-02-28 10622078 dpl-frs:Item11 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 10622078 dpl-frs:Item12 2021-03-01 2022-02-28 10622078 dpl-frs:Item12 2021-02-28 10622078 dpl-frs:Item12 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 10622078 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 10622078 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 10622078 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 10622078 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 10622078 1 2021-03-01 2022-02-28 10622078 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 10622078
Dom Latham Ltd
Unaudited Financial Statements
For The Year Ended 28 February 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: 10622078
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,949 33,391
25,949 33,391
CURRENT ASSETS
Debtors 5 23,888 14,330
23,888 14,330
Creditors: Amounts Falling Due Within One Year 6 (29,452 ) (20,308 )
NET CURRENT ASSETS (LIABILITIES) (5,564 ) (5,978 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,385 27,413
Creditors: Amounts Falling Due After More Than One Year 7 (15,438 ) (23,554 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,930 ) (4,852 )
NET ASSETS/(LIABILITIES) 17 (993 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 7 (1,003 )
SHAREHOLDERS' FUNDS 17 (993)
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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 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
Mr Ian Dominic Latham
Director
15/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Dom Latham Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10622078 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing balance
Equipment 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.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 2 1
2 1
4. Tangible Assets
Motor Vehicles Equipment Total
£ £ £
Cost
As at 1 March 2022 18,815 40,966 59,781
Additions - 1,208 1,208
As at 28 February 2023 18,815 42,174 60,989
Depreciation
As at 1 March 2022 4,704 21,686 26,390
Provided during the period 3,528 5,122 8,650
As at 28 February 2023 8,232 26,808 35,040
Net Book Value
As at 28 February 2023 10,583 15,366 25,949
As at 1 March 2022 14,111 19,280 33,391
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,300 7,003
Prepayments and accrued income 683 1,428
Directors' loan accounts 16,905 5,899
23,888 14,330
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 5,380 5,380
Trade creditors - 1
Bank loans and overdrafts 13,973 5,856
Corporation tax 4,027 2,038
PAYE Control 200 495
VAT 3,240 4,817
Wages Control 1,782 1,721
Accruals and deferred income 850 -
29,452 20,308
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 5,737 10,441
Bank loans 9,701 13,113
15,438 23,554
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,380 5,380
Later than one year and not later than five years 5,737 10,441
11,117 15,821
11,117 15,821
9. Share Capital
2023 2022
Allotted, Called up and fully paid 10 10
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Ian Dominic Latham 5,899 16,984 5,978 - 16,905
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
The company is controlled by Mr D Latham & Mrs H M Latham, directors and shareholders of the company.
The balance on the directors’ loan account at 28th Feb 2023 was £16,905 (2022 - £5,899) due to the company.
The directors have given a personal guarantee in respect of the bank overdraft for £12,500.
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