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2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 12909887 dpl-frs:Item10 2022-03-01 2023-02-28 12909887 dpl-frs:Item10 2022-02-28 12909887 dpl-frs:Item10 2023-02-28 12909887 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 12909887 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 12909887 dpl-frs:Item11 2022-03-01 2023-02-28 12909887 dpl-frs:Item11 2022-02-28 12909887 dpl-frs:Item11 2023-02-28 12909887 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 12909887 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 12909887 dpl-frs:Item12 2022-03-01 2023-02-28 12909887 dpl-frs:Item12 2022-02-28 12909887 dpl-frs:Item12 2023-02-28 12909887 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 12909887 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 12909887 1 2022-03-01 2023-02-28 12909887 frs-countries:EnglandWales 2022-03-01 2023-02-28 12909887 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-09-27 12909887 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 12909887 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frs-core:ComputerEquipment 2022-02-28 12909887 frs-core:ComputerEquipment 2020-09-28 2022-02-28 12909887 frs-core:ComputerEquipment 2020-09-27 12909887 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 12909887 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-28 2022-02-28 12909887 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-27 12909887 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 12909887 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-28 2022-02-28 12909887 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-27 12909887 frs-core:FurnitureFittings 2022-02-28 12909887 frs-core:FurnitureFittings 2020-09-28 2022-02-28 12909887 frs-core:FurnitureFittings 2020-09-27 12909887 frs-core:NetGoodwill 2022-02-28 12909887 frs-core:NetGoodwill 2020-09-28 2022-02-28 12909887 frs-core:NetGoodwill 2020-09-27 12909887 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 12909887 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-28 2022-02-28 12909887 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-27 12909887 frs-core:LandBuildings 2022-02-28 12909887 frs-core:LandBuildings 2020-09-28 2022-02-28 12909887 frs-core:LandBuildings 2020-09-27 12909887 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 12909887 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-28 2022-02-28 12909887 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-27 12909887 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 12909887 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-28 2022-02-28 12909887 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-27 12909887 frs-core:MoreThanFiveYears 2020-09-28 2022-02-28 12909887 frs-core:MoreThanFiveYears 2022-02-28 12909887 frs-core:MotorVehicles 2022-02-28 12909887 frs-core:MotorVehicles 2020-09-28 2022-02-28 12909887 frs-core:MotorVehicles 2020-09-27 12909887 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frs-core:SharePremium 2020-09-28 2022-02-28 12909887 frs-core:SharePremium 2020-09-27 12909887 frs-core:SharePremium 2022-02-28 12909887 frs-core:ShareCapital 2020-09-28 2022-02-28 12909887 frs-core:ShareCapital 2020-09-27 12909887 frs-core:ShareCapital 2022-02-28 12909887 frs-core:RetainedEarningsAccumulatedLosses 2020-09-28 2022-02-28 12909887 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-09-27 12909887 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 12909887 frs-core:RetainedEarningsAccumulatedLosses 2020-09-27 12909887 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 12909887 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-09-27 12909887 frs-countries:UnitedKingdom 2020-09-28 2022-02-28 12909887 frs-countries:Europe 2020-09-28 2022-02-28 12909887 frs-countries:NorthAmerica 2020-09-28 2022-02-28 12909887 frs-countries:SouthAmerica 2020-09-28 2022-02-28 12909887 frs-countries:Asia 2020-09-28 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frs-bus:OrdinaryShareClass3 2020-09-27 12909887 frs-bus:OrdinaryShareClass3 2022-02-28 12909887 frs-bus:OrdinaryShareClass4 2020-09-28 2022-02-28 12909887 frs-bus:OrdinaryShareClass4 2020-09-27 12909887 frs-bus:OrdinaryShareClass4 2022-02-28 12909887 frs-bus:OrdinaryShareClass5 2020-09-28 2022-02-28 12909887 frs-bus:OrdinaryShareClass5 2020-09-27 12909887 frs-bus:OrdinaryShareClass5 2022-02-28 12909887 frs-bus:PreferenceShareClass1 2020-09-28 2022-02-28 12909887 frs-bus:PreferenceShareClass1 2020-09-27 12909887 frs-bus:PreferenceShareClass1 2022-02-28 12909887 frs-bus:PreferenceShareClass2 2020-09-28 2022-02-28 12909887 frs-bus:PreferenceShareClass2 2020-09-27 12909887 frs-bus:PreferenceShareClass2 2022-02-28 12909887 frs-bus:PreferenceShareClass3 2020-09-28 2022-02-28 12909887 frs-bus:PreferenceShareClass3 2020-09-27 12909887 frs-bus:PreferenceShareClass3 2022-02-28 12909887 frs-bus:PreferenceShareClass4 2020-09-28 2022-02-28 12909887 frs-bus:PreferenceShareClass4 2020-09-27 12909887 frs-bus:PreferenceShareClass4 2022-02-28 12909887 frs-bus:PreferenceShareClass5 2020-09-28 2022-02-28 12909887 frs-bus:PreferenceShareClass5 2020-09-27 12909887 frs-bus:PreferenceShareClass5 2022-02-28 12909887 1 2020-09-28 2022-02-28 12909887 1 2022-02-28 12909887 1 2020-09-28 2022-02-28 12909887 frs-core:LeasedAssets 2020-09-28 2022-02-28 12909887 frs-core:OwnedAssets 2020-09-28 2022-02-28 12909887 frs-core:CurrencyRisk 2020-09-28 2022-02-28 12909887 frs-core:MarketRisk 2020-09-28 2022-02-28 12909887 frs-core:InterestRateRisk 2020-09-28 2022-02-28 12909887 frs-core:DeferredTaxation 2020-09-28 2022-02-28 12909887 frs-core:DeferredTaxation 2020-09-27 12909887 frs-core:DeferredTaxation 2022-02-28 12909887 frs-core:OtherProvisionsContingentLiabilities 2020-09-28 2022-02-28 12909887 frs-core:OtherProvisionsContingentLiabilities 2020-09-27 12909887 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 12909887 frs-core:ProvisionsDeferredTax 2022-02-28 12909887 frs-core:OtherDeferredTax 2022-02-28 12909887 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 12909887 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 12909887 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 12909887 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-28 2022-02-28 12909887 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-27 12909887 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 12909887 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-28 2022-02-28 12909887 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-27 12909887 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 12909887 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-28 2022-02-28 12909887 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-27 12909887 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 12909887 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 12909887 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 12909887 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 12909887 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 12909887 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 12909887 frs-core:TaxCreditsDeferredTax 2022-02-28 12909887 frs-core:CostValuation 2020-09-27 12909887 frs-core:AdditionsToInvestments 2022-02-28 12909887 frs-core:DisposalsRepaymentsInvestments 2022-02-28 12909887 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 12909887 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 12909887 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 12909887 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 12909887 frs-core:CostValuation 2022-02-28 12909887 frs-core:ProvisionsForImpairmentInvestments 2020-09-27 12909887 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 12909887 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 12909887 frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:ListedExchangeTraded 2020-09-27 12909887 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-09-27 12909887 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-27 12909887 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12909887 frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:UnlistedNon-exchangeTraded 2020-09-27 12909887 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-09-27 12909887 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-27 12909887 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12909887 dpl-frs:CostSales 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales 2020-09-27 12909887 dpl-frs:CostSales 2022-02-28 12909887 dpl-frs:DistributionCosts 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses 2020-09-28 2022-02-28 12909887 frs-bus:Director1 2020-09-28 2022-02-28 12909887 frs-bus:Director1 2020-09-27 12909887 frs-bus:Director1 2022-02-28 12909887 frs-bus:Director2 2020-09-28 2022-02-28 12909887 frs-bus:Director2 2020-09-27 12909887 frs-bus:Director2 2022-02-28 12909887 1 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 1 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 1 2022-02-28 12909887 2 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 2 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 2 2022-02-28 12909887 3 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 3 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 3 2022-02-28 12909887 4 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 4 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 4 2022-02-28 12909887 5 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 5 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 5 2022-02-28 12909887 6 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 6 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 6 2022-02-28 12909887 7 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 7 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 7 2022-02-28 12909887 8 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 8 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 8 2022-02-28 12909887 9 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 9 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 9 2022-02-28 12909887 10 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 10 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 10 2022-02-28 12909887 11 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 11 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 11 2022-02-28 12909887 12 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 12 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 12 2022-02-28 12909887 13 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 13 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 13 2022-02-28 12909887 14 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 14 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 14 2022-02-28 12909887 15 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 15 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 15 2022-02-28 12909887 16 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 16 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 16 2022-02-28 12909887 17 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 17 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 17 2022-02-28 12909887 18 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 18 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 18 2022-02-28 12909887 19 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 19 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 19 2022-02-28 12909887 20 2020-09-28 2022-02-28 12909887 frs-core:CurrentFinancialInstruments 20 2022-02-28 12909887 frs-core:Non-currentFinancialInstruments 20 2022-02-28 12909887 dpl-frs:Item1 2020-09-28 2022-02-28 12909887 dpl-frs:Item1 2020-09-27 12909887 dpl-frs:Item1 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item1 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item1 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item1 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-09-28 2022-02-28 12909887 dpl-frs:Item2 2020-09-28 2022-02-28 12909887 dpl-frs:Item2 2020-09-27 12909887 dpl-frs:Item2 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item2 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item2 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item2 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-09-28 2022-02-28 12909887 dpl-frs:Item3 2020-09-28 2022-02-28 12909887 dpl-frs:Item3 2020-09-27 12909887 dpl-frs:Item3 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item3 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item3 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item3 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-09-28 2022-02-28 12909887 dpl-frs:Item4 2020-09-28 2022-02-28 12909887 dpl-frs:Item4 2020-09-27 12909887 dpl-frs:Item4 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item4 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item4 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item4 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-09-28 2022-02-28 12909887 dpl-frs:Item5 2020-09-28 2022-02-28 12909887 dpl-frs:Item5 2020-09-27 12909887 dpl-frs:Item5 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item5 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item5 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item5 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-09-28 2022-02-28 12909887 dpl-frs:Item6 2020-09-28 2022-02-28 12909887 dpl-frs:Item6 2020-09-27 12909887 dpl-frs:Item6 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item6 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item6 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item6 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-09-28 2022-02-28 12909887 dpl-frs:Item7 2020-09-28 2022-02-28 12909887 dpl-frs:Item7 2020-09-27 12909887 dpl-frs:Item7 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item7 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item7 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item7 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-09-28 2022-02-28 12909887 dpl-frs:Item8 2020-09-28 2022-02-28 12909887 dpl-frs:Item8 2020-09-27 12909887 dpl-frs:Item8 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item8 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item8 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item8 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-09-28 2022-02-28 12909887 dpl-frs:Item9 2020-09-28 2022-02-28 12909887 dpl-frs:Item9 2020-09-27 12909887 dpl-frs:Item9 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item9 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item9 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item9 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-09-28 2022-02-28 12909887 dpl-frs:Item10 2020-09-28 2022-02-28 12909887 dpl-frs:Item10 2020-09-27 12909887 dpl-frs:Item10 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item10 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item10 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item10 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-09-28 2022-02-28 12909887 dpl-frs:Item11 2020-09-28 2022-02-28 12909887 dpl-frs:Item11 2020-09-27 12909887 dpl-frs:Item11 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item11 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item11 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item11 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-09-28 2022-02-28 12909887 dpl-frs:Item12 2020-09-28 2022-02-28 12909887 dpl-frs:Item12 2020-09-27 12909887 dpl-frs:Item12 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item12 2020-09-28 2022-02-28 12909887 dpl-frs:CostSales dpl-frs:Item12 2020-09-27 12909887 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 12909887 dpl-frs:DistributionCosts dpl-frs:Item12 2020-09-28 2022-02-28 12909887 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-09-28 2022-02-28 12909887 1 2020-09-28 2022-02-28 12909887 frs-countries:EnglandWales 2020-09-28 2022-02-28
Registered number: 12909887
Levellr Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Max Accountants Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12909887
28 February 2023 28 February 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 45,932 59,256
Tangible Assets 5 9,500 2,785
55,432 62,041
CURRENT ASSETS
Debtors 6 69,488 45,066
Cash at bank and in hand 173,192 48,102
242,680 93,168
Creditors: Amounts Falling Due Within One Year 7 (20,745 ) (7,468 )
NET CURRENT ASSETS (LIABILITIES) 221,935 85,700
TOTAL ASSETS LESS CURRENT LIABILITIES 277,367 147,741
Creditors: Amounts Falling Due After More Than One Year 8 (100,000 ) -
NET ASSETS 177,367 147,741
CAPITAL AND RESERVES
Called up share capital 9 111 111
Share premium account 249,974 249,974
Profit and Loss Account (72,718 ) (102,344 )
SHAREHOLDERS' FUNDS 177,367 147,741
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 Thomas Gayner
Director
22 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Levellr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12909887 . The registered office is 2, Television Centre Soho Works, Wood Lane, London, W12 7FR.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Development costs. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Computer Equipment 20% straight line
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 years 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.
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.
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Page 4
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 1)
4 1
4. Intangible Assets
Development Costs
£
Cost
As at 1 March 2022 66,508
As at 28 February 2023 66,508
Amortisation
As at 1 March 2022 7,252
Provided during the period 13,324
As at 28 February 2023 20,576
Net Book Value
As at 28 February 2023 45,932
As at 1 March 2022 59,256
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2022 3,309
Additions 8,498
As at 28 February 2023 11,807
...CONTINUED
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Page 5
Depreciation
As at 1 March 2022 524
Provided during the period 1,783
As at 28 February 2023 2,307
Net Book Value
As at 28 February 2023 9,500
As at 1 March 2022 2,785
6. Debtors
28 February 2023 28 February 2022
£ £
Due within one year
Trade debtors 43,405 -
Prepayments and accrued income 10,896 381
Other debtors 15,187 44,685
69,488 45,066
7. Creditors: Amounts Falling Due Within One Year
28 February 2023 28 February 2022
£ £
Trade creditors 7,746 (2 )
Other taxes and social security 6,834 2,003
VAT 1,076 -
Accruals and deferred income 1,500 1,800
Directors' loan accounts 3,589 3,667
20,745 7,468
8. Creditors: Amounts Falling Due After More Than One Year
28 February 2023 28 February 2022
£ £
Investment Funds Received 100,000 -
100,000 -
9. Share Capital
28 February 2023 28 February 2022
Allotted, called up and fully paid £ £
111,431 Ordinary Shares of £ 0.001 each 111 111
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