Acorah Software Products - Accounts Production13.6.003falsetrue1 March 202228 February 202328 February 202307538944Mr Theodore Emiantoriso4217:GBPiso4217:EURiso4217:USDxbrli:sharesxbrli:purexbrli:pure07538944frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2023-02-2807538944frs-core:Non-currentFinancialInstrumentsfrs-core:BetweenOneFiveYears2023-02-2807538944frs-core:Non-currentFinancialInstrumentsfrs-core:MoreThanFiveYears2023-02-2807538944frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2022-03-012023-02-2807538944frs-core:AllSubsidiaries2022-03-012023-02-2807538944frs-core:KeyManagementPersonnel2022-03-012023-02-2807538944frs-core:EntitiesControlledByKeyManagementPersonnel2022-03-012023-02-2807538944frs-core:OtherRelatedParties2022-03-012023-02-28075389442022-02-28075389442023-02-28075389442022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments2023-02-2807538944frs-core:CurrentFinancialInstruments2022-03-012023-02-2807538944frs-core:Non-currentFinancialInstruments2023-02-2807538944frs-core:Non-currentFinancialInstruments2022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments2022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments2023-02-2807538944frs-core:AfterOneYear2022-03-012023-02-2807538944frs-core:BetweenOneFiveYears2022-03-012023-02-2807538944frs-core:BetweenOneFiveYears2023-02-2807538944frs-core:ComputerEquipment2023-02-2807538944frs-core:ComputerEquipment2022-03-012023-02-2807538944frs-core:ComputerEquipment2022-02-2807538944frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2023-02-2807538944frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-03-012023-02-2807538944frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-02-2807538944frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-02-2807538944frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-03-012023-02-2807538944frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-02-2807538944frs-core:FurnitureFittings2023-02-2807538944frs-core:FurnitureFittings2022-03-012023-02-2807538944frs-core:FurnitureFittings2022-02-2807538944frs-core:NetGoodwill2023-02-2807538944frs-core:NetGoodwill2022-03-012023-02-2807538944frs-core:NetGoodwill2022-02-2807538944frs-core:InvestmentPropertyIncludedWithinPPE2023-02-2807538944frs-core:InvestmentPropertyIncludedWithinPPE2022-03-012023-02-2807538944frs-core:InvestmentPropertyIncludedWithinPPE2022-02-2807538944frs-core:LandBuildings2023-02-2807538944frs-core:LandBuildings2022-03-012023-02-2807538944frs-core:LandBuildings2022-02-2807538944frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2023-02-2807538944frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-03-012023-02-2807538944frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-02-2807538944frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2023-02-2807538944frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-03-012023-02-2807538944frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-02-2807538944frs-core:MoreThanFiveYears2022-03-012023-02-2807538944frs-core:MoreThanFiveYears2023-02-2807538944frs-core:MotorVehicles2023-02-2807538944frs-core:MotorVehicles2022-03-012023-02-2807538944frs-core:MotorVehicles2022-02-2807538944frs-core:OtherResidualIntangibleAssets2023-02-2807538944frs-core:OtherResidualIntangibleAssets2022-03-012023-02-2807538944frs-core:OtherResidualIntangibleAssets2022-02-2807538944frs-core:PlantMachinery2023-02-2807538944frs-core:PlantMachinery2022-03-012023-02-2807538944frs-core:PlantMachinery2022-02-2807538944frs-core:Secured2023-02-2807538944frs-core:Unsecured2023-02-2807538944frs-core:WithinOneYear2022-03-012023-02-2807538944frs-core:WithinOneYear2023-02-2807538944frs-core:CapitalRedemptionReserve2022-03-012023-02-2807538944frs-core:CapitalRedemptionReserve2022-02-2807538944frs-core:CapitalRedemptionReserve2023-02-2807538944frs-core:OtherReservesSubtotal2022-03-012023-02-2807538944frs-core:OtherReservesSubtotal2022-02-2807538944frs-core:OtherReservesSubtotal2023-02-2807538944frs-core:RevaluationReserve2022-03-012023-02-2807538944frs-core:RevaluationReserve2022-02-2807538944frs-core:RevaluationReserve2023-02-2807538944frs-core:SharePremium2022-03-012023-02-2807538944frs-core:SharePremium2022-02-2807538944frs-core:SharePremium2023-02-2807538944frs-core:ShareCapital2022-03-012023-02-2807538944frs-core:ShareCapital2022-02-2807538944frs-core:ShareCapital2023-02-2807538944frs-core:RetainedEarningsAccumulatedLosses2022-03-012023-02-2807538944frs-core:RetainedEarningsAccumulatedLosses2022-02-2807538944frs-core:RetainedEarningsAccumulatedLosses2023-02-2807538944frs-core:RetainedEarningsAccumulatedLossesfrs-core:RestatedAmount2022-02-2807538944frs-core:RetainedEarningsAccumulatedLossesfrs-core:RestatedAmount2023-02-2807538944frs-core:RetainedEarningsAccumulatedLossesfrs-core:PriorPeriodErrorIncreaseDecrease2022-02-2807538944frs-countries:UnitedKingdom2022-03-012023-02-2807538944frs-countries:Europe2022-03-012023-02-2807538944frs-countries:NorthAmerica2022-03-012023-02-2807538944frs-countries:SouthAmerica2022-03-012023-02-2807538944frs-countries:Asia2022-03-012023-02-2807538944frs-countries:RestWorldOutsideUK2022-03-012023-02-2807538944frs-bus:HighestPaidDirector2022-03-012023-02-2807538944frs-bus:PrivateLimitedCompanyLtd2022-03-012023-02-2807538944frs-bus:CompanyLimitedByGuarantee2022-03-012023-02-2807538944frs-bus:LimitedLiabilityPartnershipLLP2022-03-012023-02-2807538944frs-bus:LimitedLiabilityPartnershipsSORP2022-03-012023-02-2807538944frs-bus:FullAccounts2022-03-012023-02-2807538944frs-bus:AbbreviatedAccounts2022-03-012023-02-2807538944frs-bus:AbridgedAccounts2022-03-012023-02-2807538944frs-bus:FRS1022022-03-012023-02-2807538944frs-bus:SmallEntities2022-03-012023-02-2807538944frs-bus:EntityHasNeverTraded2022-03-012023-02-2807538944frs-bus:EntityNoLongerTradingButTradedInPast2022-03-012023-02-2807538944frs-bus:Audited2022-03-012023-02-2807538944frs-bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2807538944frs-bus:AuditExemptWithAccountantsReport2022-03-012023-02-2807538944frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts2022-03-012023-02-2807538944frs-bus:SmallCompaniesRegimeForAccounts2022-03-012023-02-2807538944frs-bus:OrdinaryShareClass12022-03-012023-02-2807538944frs-bus:OrdinaryShareClass12022-02-2807538944frs-bus:OrdinaryShareClass12023-02-2807538944frs-bus:OrdinaryShareClass22022-03-012023-02-2807538944frs-bus:OrdinaryShareClass22022-02-2807538944frs-bus:OrdinaryShareClass22023-02-2807538944frs-bus:OrdinaryShareClass32022-03-012023-02-2807538944frs-bus:OrdinaryShareClass32022-02-2807538944frs-bus:OrdinaryShareClass32023-02-2807538944frs-bus:OrdinaryShareClass42022-03-012023-02-2807538944frs-bus:OrdinaryShareClass42022-02-2807538944frs-bus:OrdinaryShareClass42023-02-2807538944frs-bus:OrdinaryShareClass52022-03-012023-02-2807538944frs-bus:OrdinaryShareClass52022-02-2807538944frs-bus:OrdinaryShareClass52023-02-2807538944frs-bus:PreferenceShareClass12022-03-012023-02-2807538944frs-bus:PreferenceShareClass12022-02-2807538944frs-bus:PreferenceShareClass12023-02-2807538944frs-bus:PreferenceShareClass22022-03-012023-02-2807538944frs-bus:PreferenceShareClass22022-02-2807538944frs-bus:PreferenceShareClass22023-02-2807538944frs-bus:PreferenceShareClass32022-03-012023-02-2807538944frs-bus:PreferenceShareClass32022-02-2807538944frs-bus:PreferenceShareClass32023-02-2807538944frs-bus:PreferenceShareClass42022-03-012023-02-2807538944frs-bus:PreferenceShareClass42022-02-2807538944frs-bus:PreferenceShareClass42023-02-2807538944frs-bus:PreferenceShareClass52022-03-012023-02-2807538944frs-bus:PreferenceShareClass52022-02-2807538944frs-bus:PreferenceShareClass52023-02-280753894412022-03-012023-02-280753894412023-02-280753894412022-03-012023-02-2807538944frs-core:LeasedAssets2022-03-012023-02-2807538944frs-core:OwnedAssets2022-03-012023-02-2807538944frs-core:CurrencyRisk2022-03-012023-02-2807538944frs-core:MarketRisk2022-03-012023-02-2807538944frs-core:InterestRateRisk2022-03-012023-02-2807538944frs-core:DeferredTaxation2022-03-012023-02-2807538944frs-core:DeferredTaxation2022-02-2807538944frs-core:DeferredTaxation2023-02-2807538944frs-core:OtherProvisionsContingentLiabilities2022-03-012023-02-2807538944frs-core:OtherProvisionsContingentLiabilities2022-02-2807538944frs-core:OtherProvisionsContingentLiabilities2023-02-2807538944frs-core:ProvisionsDeferredTax2023-02-2807538944frs-core:OtherDeferredTax2023-02-2807538944frs-core:AcceleratedTaxDepreciationDeferredTax2023-02-2807538944frs-core:TaxLossesCarry-forwardsDeferredTax2023-02-2807538944frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax2023-02-2807538944frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-03-012023-02-2807538944frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-02-2807538944frs-core:FurtherSpecificReserve1ComponentTotalEquity2023-02-2807538944frs-core:Provisions2022-03-012023-02-2807538944frs-core:Provisions2022-02-2807538944frs-core:Provisions2023-02-2807538944frs-core:Provisions2022-03-012023-02-2807538944frs-core:Provisions2022-02-2807538944frs-core:Provisions2023-02-2807538944frs-core:RevaluationPropertyPlantEquipmentDeferredTax2023-02-2807538944frs-core:RevaluationInvestmentPropertyDeferredTax2023-02-2807538944frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax2023-02-2807538944frs-core:OtherPost-employmentBenefitsDeferredTax2023-02-2807538944frs-core:Share-basedPaymentsDeferredTax2023-02-2807538944frs-core:TaxCreditsDeferredTax2023-02-2807538944frs-core:CostValuation2022-02-2807538944frs-core:AdditionsToInvestments2023-02-2807538944frs-core:DisposalsRepaymentsInvestments2023-02-2807538944frs-core:RevaluationsIncreaseDecreaseInInvestments2023-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments2023-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2023-02-2807538944frs-core:OtherIncreaseDecreaseInInvestments2023-02-2807538944frs-core:CostValuation2023-02-2807538944frs-core:ProvisionsForImpairmentInvestments2022-02-2807538944frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2807538944frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2807538944frs-core:ImpairmentLossProvisionsForImpairmentInvestments2023-02-2807538944frs-core:ImpairmentReversalProvisionsForImpairmentInvestments2023-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2023-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2807538944frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2807538944frs-core:ProvisionsForImpairmentInvestments2023-02-2807538944frs-core:ListedExchangeTraded2023-02-2807538944frs-core:ListedExchangeTraded2022-02-2807538944frs-core:CostValuationfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:AdditionsToInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:DisposalsRepaymentsInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:CostValuationfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2023-02-2807538944frs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:AdditionsToInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:DisposalsRepaymentsInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2023-02-2807538944dpl-frs:CostSales2022-03-012023-02-2807538944dpl-frs:CostSales2022-02-2807538944dpl-frs:CostSales2023-02-2807538944dpl-frs:DistributionCosts2022-03-012023-02-2807538944dpl-frs:AdministrativeExpenses2022-03-012023-02-2807538944frs-bus:Director12022-03-012023-02-2807538944frs-bus:Director12022-02-2807538944frs-bus:Director12023-02-280753894412022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments12023-02-2807538944frs-core:Non-currentFinancialInstruments12023-02-280753894422022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments22023-02-2807538944frs-core:Non-currentFinancialInstruments22023-02-280753894432022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments32023-02-2807538944frs-core:Non-currentFinancialInstruments32023-02-280753894442022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments42023-02-2807538944frs-core:Non-currentFinancialInstruments42023-02-280753894452022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments52023-02-2807538944frs-core:Non-currentFinancialInstruments52023-02-280753894462022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments62023-02-2807538944frs-core:Non-currentFinancialInstruments62023-02-280753894472022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments72023-02-2807538944frs-core:Non-currentFinancialInstruments72023-02-280753894482022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments82023-02-2807538944frs-core:Non-currentFinancialInstruments82023-02-280753894492022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments92023-02-2807538944frs-core:Non-currentFinancialInstruments92023-02-2807538944102022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments102023-02-2807538944frs-core:Non-currentFinancialInstruments102023-02-2807538944112022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments112023-02-2807538944frs-core:Non-currentFinancialInstruments112023-02-2807538944122022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments122023-02-2807538944frs-core:Non-currentFinancialInstruments122023-02-2807538944132022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments132023-02-2807538944frs-core:Non-currentFinancialInstruments132023-02-2807538944142022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments142023-02-2807538944frs-core:Non-currentFinancialInstruments142023-02-2807538944152022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments152023-02-2807538944frs-core:Non-currentFinancialInstruments152023-02-2807538944162022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments162023-02-2807538944frs-core:Non-currentFinancialInstruments162023-02-2807538944172022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments172023-02-2807538944frs-core:Non-currentFinancialInstruments172023-02-2807538944182022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments182023-02-2807538944frs-core:Non-currentFinancialInstruments182023-02-2807538944192022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments192023-02-2807538944frs-core:Non-currentFinancialInstruments192023-02-2807538944202022-03-012023-02-2807538944frs-core:CurrentFinancialInstruments202023-02-2807538944frs-core:Non-currentFinancialInstruments202023-02-2807538944dpl-frs:Item12022-03-012023-02-2807538944dpl-frs:Item12022-02-2807538944dpl-frs:Item12023-02-2807538944dpl-frs:CostSalesdpl-frs:Item12022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item12022-02-2807538944dpl-frs:CostSalesdpl-frs:Item12023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item12022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item12022-03-012023-02-2807538944dpl-frs:Item22022-03-012023-02-2807538944dpl-frs:Item22022-02-2807538944dpl-frs:Item22023-02-2807538944dpl-frs:CostSalesdpl-frs:Item22022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item22022-02-2807538944dpl-frs:CostSalesdpl-frs:Item22023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item22022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item22022-03-012023-02-2807538944dpl-frs:Item32022-03-012023-02-2807538944dpl-frs:Item32022-02-2807538944dpl-frs:Item32023-02-2807538944dpl-frs:CostSalesdpl-frs:Item32022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item32022-02-2807538944dpl-frs:CostSalesdpl-frs:Item32023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item32022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item32022-03-012023-02-2807538944dpl-frs:Item42022-03-012023-02-2807538944dpl-frs:Item42022-02-2807538944dpl-frs:Item42023-02-2807538944dpl-frs:CostSalesdpl-frs:Item42022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item42022-02-2807538944dpl-frs:CostSalesdpl-frs:Item42023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item42022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item42022-03-012023-02-2807538944dpl-frs:Item52022-03-012023-02-2807538944dpl-frs:Item52022-02-2807538944dpl-frs:Item52023-02-2807538944dpl-frs:CostSalesdpl-frs:Item52022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item52022-02-2807538944dpl-frs:CostSalesdpl-frs:Item52023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item52022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item52022-03-012023-02-2807538944dpl-frs:Item62022-03-012023-02-2807538944dpl-frs:Item62022-02-2807538944dpl-frs:Item62023-02-2807538944dpl-frs:CostSalesdpl-frs:Item62022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item62022-02-2807538944dpl-frs:CostSalesdpl-frs:Item62023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item62022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item62022-03-012023-02-2807538944dpl-frs:Item72022-03-012023-02-2807538944dpl-frs:Item72022-02-2807538944dpl-frs:Item72023-02-2807538944dpl-frs:CostSalesdpl-frs:Item72022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item72022-02-2807538944dpl-frs:CostSalesdpl-frs:Item72023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item72022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item72022-03-012023-02-2807538944dpl-frs:Item82022-03-012023-02-2807538944dpl-frs:Item82022-02-2807538944dpl-frs:Item82023-02-2807538944dpl-frs:CostSalesdpl-frs:Item82022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item82022-02-2807538944dpl-frs:CostSalesdpl-frs:Item82023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item82022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item82022-03-012023-02-2807538944dpl-frs:Item92022-03-012023-02-2807538944dpl-frs:Item92022-02-2807538944dpl-frs:Item92023-02-2807538944dpl-frs:CostSalesdpl-frs:Item92022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item92022-02-2807538944dpl-frs:CostSalesdpl-frs:Item92023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item92022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item92022-03-012023-02-2807538944dpl-frs:Item102022-03-012023-02-2807538944dpl-frs:Item102022-02-2807538944dpl-frs:Item102023-02-2807538944dpl-frs:CostSalesdpl-frs:Item102022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item102022-02-2807538944dpl-frs:CostSalesdpl-frs:Item102023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item102022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item102022-03-012023-02-2807538944dpl-frs:Item112022-03-012023-02-2807538944dpl-frs:Item112022-02-2807538944dpl-frs:Item112023-02-2807538944dpl-frs:CostSalesdpl-frs:Item112022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item112022-02-2807538944dpl-frs:CostSalesdpl-frs:Item112023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item112022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item112022-03-012023-02-2807538944dpl-frs:Item122022-03-012023-02-2807538944dpl-frs:Item122022-02-2807538944dpl-frs:Item122023-02-2807538944dpl-frs:CostSalesdpl-frs:Item122022-03-012023-02-2807538944dpl-frs:CostSalesdpl-frs:Item122022-02-2807538944dpl-frs:CostSalesdpl-frs:Item122023-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item122022-03-012023-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item122022-03-012023-02-280753894412022-03-012023-02-2807538944frs-countries:EnglandWales2022-03-012023-02-2807538944frs-core:CurrentFinancialInstrumentsfrs-core:WithinOneYear2022-02-2807538944frs-core:Non-currentFinancialInstrumentsfrs-core:BetweenOneFiveYears2022-02-2807538944frs-core:Non-currentFinancialInstrumentsfrs-core:MoreThanFiveYears2022-02-2807538944frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2021-03-012022-02-2807538944frs-core:AllSubsidiaries2021-03-012022-02-2807538944frs-core:KeyManagementPersonnel2021-03-012022-02-2807538944frs-core:EntitiesControlledByKeyManagementPersonnel2021-03-012022-02-2807538944frs-core:OtherRelatedParties2021-03-012022-02-28075389442021-02-28075389442022-02-28075389442021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments2022-02-2807538944frs-core:CurrentFinancialInstruments2021-03-012022-02-2807538944frs-core:Non-currentFinancialInstruments2022-02-2807538944frs-core:Non-currentFinancialInstruments2021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments2021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments2022-02-2807538944frs-core:AfterOneYear2021-03-012022-02-2807538944frs-core:BetweenOneFiveYears2021-03-012022-02-2807538944frs-core:BetweenOneFiveYears2022-02-2807538944frs-core:ComputerEquipment2022-02-2807538944frs-core:ComputerEquipment2021-03-012022-02-2807538944frs-core:ComputerEquipment2021-02-2807538944frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2022-02-2807538944frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2021-03-012022-02-2807538944frs-core:CopyrightsPatentsTrademarksServiceOperatingRights2021-02-2807538944frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-02-2807538944frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2021-03-012022-02-2807538944frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure2021-02-2807538944frs-core:FurnitureFittings2022-02-2807538944frs-core:FurnitureFittings2021-03-012022-02-2807538944frs-core:FurnitureFittings2021-02-2807538944frs-core:NetGoodwill2022-02-2807538944frs-core:NetGoodwill2021-03-012022-02-2807538944frs-core:NetGoodwill2021-02-2807538944frs-core:InvestmentPropertyIncludedWithinPPE2022-02-2807538944frs-core:InvestmentPropertyIncludedWithinPPE2021-03-012022-02-2807538944frs-core:InvestmentPropertyIncludedWithinPPE2021-02-2807538944frs-core:LandBuildings2022-02-2807538944frs-core:LandBuildings2021-03-012022-02-2807538944frs-core:LandBuildings2021-02-2807538944frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2022-02-2807538944frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2021-03-012022-02-2807538944frs-core:LandBuildingsfrs-core:LeasedAssetsHeldAsLessee2021-02-2807538944frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2022-02-2807538944frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2021-03-012022-02-2807538944frs-core:LandBuildingsfrs-core:OwnedOrFreeholdAssets2021-02-2807538944frs-core:MoreThanFiveYears2021-03-012022-02-2807538944frs-core:MoreThanFiveYears2022-02-2807538944frs-core:MotorVehicles2022-02-2807538944frs-core:MotorVehicles2021-03-012022-02-2807538944frs-core:MotorVehicles2021-02-2807538944frs-core:OtherResidualIntangibleAssets2022-02-2807538944frs-core:OtherResidualIntangibleAssets2021-03-012022-02-2807538944frs-core:OtherResidualIntangibleAssets2021-02-2807538944frs-core:PlantMachinery2022-02-2807538944frs-core:PlantMachinery2021-03-012022-02-2807538944frs-core:PlantMachinery2021-02-2807538944frs-core:Secured2022-02-2807538944frs-core:Unsecured2022-02-2807538944frs-core:WithinOneYear2021-03-012022-02-2807538944frs-core:WithinOneYear2022-02-2807538944frs-core:CapitalRedemptionReserve2021-03-012022-02-2807538944frs-core:CapitalRedemptionReserve2021-02-2807538944frs-core:CapitalRedemptionReserve2022-02-2807538944frs-core:OtherReservesSubtotal2021-03-012022-02-2807538944frs-core:OtherReservesSubtotal2021-02-2807538944frs-core:OtherReservesSubtotal2022-02-2807538944frs-core:RevaluationReserve2021-03-012022-02-2807538944frs-core:RevaluationReserve2021-02-2807538944frs-core:RevaluationReserve2022-02-2807538944frs-core:SharePremium2021-03-012022-02-2807538944frs-core:SharePremium2021-02-2807538944frs-core:SharePremium2022-02-2807538944frs-core:ShareCapital2021-03-012022-02-2807538944frs-core:ShareCapital2021-02-2807538944frs-core:ShareCapital2022-02-2807538944frs-core:RetainedEarningsAccumulatedLosses2021-03-012022-02-2807538944frs-core:RetainedEarningsAccumulatedLosses2021-02-2807538944frs-core:RetainedEarningsAccumulatedLosses2022-02-2807538944frs-core:RetainedEarningsAccumulatedLossesfrs-core:RestatedAmount2021-02-2807538944frs-core:RetainedEarningsAccumulatedLossesfrs-core:RestatedAmount2022-02-2807538944frs-core:RetainedEarningsAccumulatedLossesfrs-core:PriorPeriodErrorIncreaseDecrease2021-02-2807538944frs-countries:UnitedKingdom2021-03-012022-02-2807538944frs-countries:Europe2021-03-012022-02-2807538944frs-countries:NorthAmerica2021-03-012022-02-2807538944frs-countries:SouthAmerica2021-03-012022-02-2807538944frs-countries:Asia2021-03-012022-02-2807538944frs-countries:RestWorldOutsideUK2021-03-012022-02-2807538944frs-bus:HighestPaidDirector2021-03-012022-02-2807538944frs-bus:PrivateLimitedCompanyLtd2021-03-012022-02-2807538944frs-bus:CompanyLimitedByGuarantee2021-03-012022-02-2807538944frs-bus:LimitedLiabilityPartnershipLLP2021-03-012022-02-2807538944frs-bus:LimitedLiabilityPartnershipsSORP2021-03-012022-02-2807538944frs-bus:FullAccounts2021-03-012022-02-2807538944frs-bus:AbbreviatedAccounts2021-03-012022-02-2807538944frs-bus:AbridgedAccounts2021-03-012022-02-2807538944frs-bus:FRS1022021-03-012022-02-2807538944frs-bus:SmallEntities2021-03-012022-02-2807538944frs-bus:EntityHasNeverTraded2021-03-012022-02-2807538944frs-bus:EntityNoLongerTradingButTradedInPast2021-03-012022-02-2807538944frs-bus:Audited2021-03-012022-02-2807538944frs-bus:AuditExempt-NoAccountantsReport2021-03-012022-02-2807538944frs-bus:AuditExemptWithAccountantsReport2021-03-012022-02-2807538944frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts2021-03-012022-02-2807538944frs-bus:SmallCompaniesRegimeForAccounts2021-03-012022-02-2807538944frs-bus:OrdinaryShareClass12021-03-012022-02-2807538944frs-bus:OrdinaryShareClass12021-02-2807538944frs-bus:OrdinaryShareClass12022-02-2807538944frs-bus:OrdinaryShareClass22021-03-012022-02-2807538944frs-bus:OrdinaryShareClass22021-02-2807538944frs-bus:OrdinaryShareClass22022-02-2807538944frs-bus:OrdinaryShareClass32021-03-012022-02-2807538944frs-bus:OrdinaryShareClass32021-02-2807538944frs-bus:OrdinaryShareClass32022-02-2807538944frs-bus:OrdinaryShareClass42021-03-012022-02-2807538944frs-bus:OrdinaryShareClass42021-02-2807538944frs-bus:OrdinaryShareClass42022-02-2807538944frs-bus:OrdinaryShareClass52021-03-012022-02-2807538944frs-bus:OrdinaryShareClass52021-02-2807538944frs-bus:OrdinaryShareClass52022-02-2807538944frs-bus:PreferenceShareClass12021-03-012022-02-2807538944frs-bus:PreferenceShareClass12021-02-2807538944frs-bus:PreferenceShareClass12022-02-2807538944frs-bus:PreferenceShareClass22021-03-012022-02-2807538944frs-bus:PreferenceShareClass22021-02-2807538944frs-bus:PreferenceShareClass22022-02-2807538944frs-bus:PreferenceShareClass32021-03-012022-02-2807538944frs-bus:PreferenceShareClass32021-02-2807538944frs-bus:PreferenceShareClass32022-02-2807538944frs-bus:PreferenceShareClass42021-03-012022-02-2807538944frs-bus:PreferenceShareClass42021-02-2807538944frs-bus:PreferenceShareClass42022-02-2807538944frs-bus:PreferenceShareClass52021-03-012022-02-2807538944frs-bus:PreferenceShareClass52021-02-2807538944frs-bus:PreferenceShareClass52022-02-280753894412021-03-012022-02-280753894412022-02-280753894412021-03-012022-02-2807538944frs-core:LeasedAssets2021-03-012022-02-2807538944frs-core:OwnedAssets2021-03-012022-02-2807538944frs-core:CurrencyRisk2021-03-012022-02-2807538944frs-core:MarketRisk2021-03-012022-02-2807538944frs-core:InterestRateRisk2021-03-012022-02-2807538944frs-core:DeferredTaxation2021-03-012022-02-2807538944frs-core:DeferredTaxation2021-02-2807538944frs-core:DeferredTaxation2022-02-2807538944frs-core:OtherProvisionsContingentLiabilities2021-03-012022-02-2807538944frs-core:OtherProvisionsContingentLiabilities2021-02-2807538944frs-core:OtherProvisionsContingentLiabilities2022-02-2807538944frs-core:ProvisionsDeferredTax2022-02-2807538944frs-core:OtherDeferredTax2022-02-2807538944frs-core:AcceleratedTaxDepreciationDeferredTax2022-02-2807538944frs-core:TaxLossesCarry-forwardsDeferredTax2022-02-2807538944frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax2022-02-2807538944frs-core:FurtherSpecificReserve1ComponentTotalEquity2021-03-012022-02-2807538944frs-core:FurtherSpecificReserve1ComponentTotalEquity2021-02-2807538944frs-core:FurtherSpecificReserve1ComponentTotalEquity2022-02-2807538944frs-core:Provisions2021-03-012022-02-2807538944frs-core:Provisions2021-02-2807538944frs-core:Provisions2022-02-2807538944frs-core:Provisions2021-03-012022-02-2807538944frs-core:Provisions2021-02-2807538944frs-core:Provisions2022-02-2807538944frs-core:RevaluationPropertyPlantEquipmentDeferredTax2022-02-2807538944frs-core:RevaluationInvestmentPropertyDeferredTax2022-02-2807538944frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax2022-02-2807538944frs-core:OtherPost-employmentBenefitsDeferredTax2022-02-2807538944frs-core:Share-basedPaymentsDeferredTax2022-02-2807538944frs-core:TaxCreditsDeferredTax2022-02-2807538944frs-core:CostValuation2021-02-2807538944frs-core:AdditionsToInvestments2022-02-2807538944frs-core:DisposalsRepaymentsInvestments2022-02-2807538944frs-core:RevaluationsIncreaseDecreaseInInvestments2022-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments2022-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments2022-02-2807538944frs-core:OtherIncreaseDecreaseInInvestments2022-02-2807538944frs-core:CostValuation2022-02-2807538944frs-core:ProvisionsForImpairmentInvestments2021-02-2807538944frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2807538944frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2807538944frs-core:ImpairmentLossProvisionsForImpairmentInvestments2022-02-2807538944frs-core:ImpairmentReversalProvisionsForImpairmentInvestments2022-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal2022-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2807538944frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2807538944frs-core:ProvisionsForImpairmentInvestments2022-02-2807538944frs-core:ListedExchangeTraded2022-02-2807538944frs-core:ListedExchangeTraded2021-02-2807538944frs-core:CostValuationfrs-core:ListedExchangeTraded2021-02-2807538944frs-core:AdditionsToInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:DisposalsRepaymentsInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:CostValuationfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2021-02-2807538944frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:ListedExchangeTraded2022-02-2807538944frs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:UnlistedNon-exchangeTraded2021-02-2807538944frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2021-02-2807538944frs-core:AdditionsToInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:DisposalsRepaymentsInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:RevaluationsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:OtherIncreaseDecreaseInInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:CostValuationfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2021-02-2807538944frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:ImpairmentLossProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:ImpairmentReversalProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotalfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944frs-core:ProvisionsForImpairmentInvestmentsfrs-core:UnlistedNon-exchangeTraded2022-02-2807538944dpl-frs:CostSales2021-03-012022-02-2807538944dpl-frs:CostSales2021-02-2807538944dpl-frs:CostSales2022-02-2807538944dpl-frs:DistributionCosts2021-03-012022-02-2807538944dpl-frs:AdministrativeExpenses2021-03-012022-02-2807538944frs-bus:Director12021-03-012022-02-2807538944frs-bus:Director12021-02-2807538944frs-bus:Director12022-02-280753894412021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments12022-02-2807538944frs-core:Non-currentFinancialInstruments12022-02-280753894422021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments22022-02-2807538944frs-core:Non-currentFinancialInstruments22022-02-280753894432021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments32022-02-2807538944frs-core:Non-currentFinancialInstruments32022-02-280753894442021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments42022-02-2807538944frs-core:Non-currentFinancialInstruments42022-02-280753894452021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments52022-02-2807538944frs-core:Non-currentFinancialInstruments52022-02-280753894462021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments62022-02-2807538944frs-core:Non-currentFinancialInstruments62022-02-280753894472021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments72022-02-2807538944frs-core:Non-currentFinancialInstruments72022-02-280753894482021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments82022-02-2807538944frs-core:Non-currentFinancialInstruments82022-02-280753894492021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments92022-02-2807538944frs-core:Non-currentFinancialInstruments92022-02-2807538944102021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments102022-02-2807538944frs-core:Non-currentFinancialInstruments102022-02-2807538944112021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments112022-02-2807538944frs-core:Non-currentFinancialInstruments112022-02-2807538944122021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments122022-02-2807538944frs-core:Non-currentFinancialInstruments122022-02-2807538944132021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments132022-02-2807538944frs-core:Non-currentFinancialInstruments132022-02-2807538944142021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments142022-02-2807538944frs-core:Non-currentFinancialInstruments142022-02-2807538944152021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments152022-02-2807538944frs-core:Non-currentFinancialInstruments152022-02-2807538944162021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments162022-02-2807538944frs-core:Non-currentFinancialInstruments162022-02-2807538944172021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments172022-02-2807538944frs-core:Non-currentFinancialInstruments172022-02-2807538944182021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments182022-02-2807538944frs-core:Non-currentFinancialInstruments182022-02-2807538944192021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments192022-02-2807538944frs-core:Non-currentFinancialInstruments192022-02-2807538944202021-03-012022-02-2807538944frs-core:CurrentFinancialInstruments202022-02-2807538944frs-core:Non-currentFinancialInstruments202022-02-2807538944dpl-frs:Item12021-03-012022-02-2807538944dpl-frs:Item12021-02-2807538944dpl-frs:Item12022-02-2807538944dpl-frs:CostSalesdpl-frs:Item12021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item12021-02-2807538944dpl-frs:CostSalesdpl-frs:Item12022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item12021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item12021-03-012022-02-2807538944dpl-frs:Item22021-03-012022-02-2807538944dpl-frs:Item22021-02-2807538944dpl-frs:Item22022-02-2807538944dpl-frs:CostSalesdpl-frs:Item22021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item22021-02-2807538944dpl-frs:CostSalesdpl-frs:Item22022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item22021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item22021-03-012022-02-2807538944dpl-frs:Item32021-03-012022-02-2807538944dpl-frs:Item32021-02-2807538944dpl-frs:Item32022-02-2807538944dpl-frs:CostSalesdpl-frs:Item32021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item32021-02-2807538944dpl-frs:CostSalesdpl-frs:Item32022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item32021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item32021-03-012022-02-2807538944dpl-frs:Item42021-03-012022-02-2807538944dpl-frs:Item42021-02-2807538944dpl-frs:Item42022-02-2807538944dpl-frs:CostSalesdpl-frs:Item42021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item42021-02-2807538944dpl-frs:CostSalesdpl-frs:Item42022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item42021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item42021-03-012022-02-2807538944dpl-frs:Item52021-03-012022-02-2807538944dpl-frs:Item52021-02-2807538944dpl-frs:Item52022-02-2807538944dpl-frs:CostSalesdpl-frs:Item52021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item52021-02-2807538944dpl-frs:CostSalesdpl-frs:Item52022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item52021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item52021-03-012022-02-2807538944dpl-frs:Item62021-03-012022-02-2807538944dpl-frs:Item62021-02-2807538944dpl-frs:Item62022-02-2807538944dpl-frs:CostSalesdpl-frs:Item62021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item62021-02-2807538944dpl-frs:CostSalesdpl-frs:Item62022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item62021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item62021-03-012022-02-2807538944dpl-frs:Item72021-03-012022-02-2807538944dpl-frs:Item72021-02-2807538944dpl-frs:Item72022-02-2807538944dpl-frs:CostSalesdpl-frs:Item72021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item72021-02-2807538944dpl-frs:CostSalesdpl-frs:Item72022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item72021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item72021-03-012022-02-2807538944dpl-frs:Item82021-03-012022-02-2807538944dpl-frs:Item82021-02-2807538944dpl-frs:Item82022-02-2807538944dpl-frs:CostSalesdpl-frs:Item82021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item82021-02-2807538944dpl-frs:CostSalesdpl-frs:Item82022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item82021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item82021-03-012022-02-2807538944dpl-frs:Item92021-03-012022-02-2807538944dpl-frs:Item92021-02-2807538944dpl-frs:Item92022-02-2807538944dpl-frs:CostSalesdpl-frs:Item92021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item92021-02-2807538944dpl-frs:CostSalesdpl-frs:Item92022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item92021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item92021-03-012022-02-2807538944dpl-frs:Item102021-03-012022-02-2807538944dpl-frs:Item102021-02-2807538944dpl-frs:Item102022-02-2807538944dpl-frs:CostSalesdpl-frs:Item102021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item102021-02-2807538944dpl-frs:CostSalesdpl-frs:Item102022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item102021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item102021-03-012022-02-2807538944dpl-frs:Item112021-03-012022-02-2807538944dpl-frs:Item112021-02-2807538944dpl-frs:Item112022-02-2807538944dpl-frs:CostSalesdpl-frs:Item112021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item112021-02-2807538944dpl-frs:CostSalesdpl-frs:Item112022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item112021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item112021-03-012022-02-2807538944dpl-frs:Item122021-03-012022-02-2807538944dpl-frs:Item122021-02-2807538944dpl-frs:Item122022-02-2807538944dpl-frs:CostSalesdpl-frs:Item122021-03-012022-02-2807538944dpl-frs:CostSalesdpl-frs:Item122021-02-2807538944dpl-frs:CostSalesdpl-frs:Item122022-02-2807538944dpl-frs:DistributionCostsdpl-frs:Item122021-03-012022-02-2807538944dpl-frs:AdministrativeExpensesdpl-frs:Item122021-03-012022-02-280753894412021-03-012022-02-2807538944frs-countries:EnglandWales2021-03-012022-02-28
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 Income and Expenditure Account.
On behalf of the board
Mr Theodore Emiantor
Director
17/11/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Nigerians In Diaspora For Democracy
Notes to the Financial Statements
For The Year Ended 28 February 2023
Notes to the Financial Statements
1.General Information
Nigerians In Diaspora For Democracy is a private company, limited by guarantee, incorporated in England & Wales, registered number 07538944. The registered office is 9 Chapel Place, London, EC2A 3DQ.
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
3.Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: )
--
4.Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.