Acorah Software Products - Accounts Production 14.2.200 false true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 09999156 Mrs Melissa Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09999156 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 09999156 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 09999156 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 09999156 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 09999156 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 09999156 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 09999156 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 09999156 2022-02-28 09999156 2023-02-28 09999156 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 2023-02-28 09999156 frs-core:AfterOneYear 2022-03-01 2023-02-28 09999156 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 09999156 frs-core:BetweenOneFiveYears 2023-02-28 09999156 frs-core:ComputerEquipment 2023-02-28 09999156 frs-core:ComputerEquipment 2022-03-01 2023-02-28 09999156 frs-core:ComputerEquipment 2022-02-28 09999156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 09999156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 09999156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 09999156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 09999156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 09999156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 09999156 frs-core:FurnitureFittings 2023-02-28 09999156 frs-core:FurnitureFittings 2022-03-01 2023-02-28 09999156 frs-core:FurnitureFittings 2022-02-28 09999156 frs-core:NetGoodwill 2023-02-28 09999156 frs-core:NetGoodwill 2022-03-01 2023-02-28 09999156 frs-core:NetGoodwill 2022-02-28 09999156 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 09999156 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 09999156 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 09999156 frs-core:LandBuildings 2023-02-28 09999156 frs-core:LandBuildings 2022-03-01 2023-02-28 09999156 frs-core:LandBuildings 2022-02-28 09999156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 09999156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 09999156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 09999156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 09999156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 09999156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 09999156 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 09999156 frs-core:MoreThanFiveYears 2023-02-28 09999156 frs-core:MotorVehicles 2023-02-28 09999156 frs-core:MotorVehicles 2022-03-01 2023-02-28 09999156 frs-core:MotorVehicles 2022-02-28 09999156 frs-core:OtherResidualIntangibleAssets 2023-02-28 09999156 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 09999156 frs-core:OtherResidualIntangibleAssets 2022-02-28 09999156 frs-core:PlantMachinery 2023-02-28 09999156 frs-core:PlantMachinery 2022-03-01 2023-02-28 09999156 frs-core:PlantMachinery 2022-02-28 09999156 frs-core:Secured 2023-02-28 09999156 frs-core:Unsecured 2023-02-28 09999156 frs-core:WithinOneYear 2022-03-01 2023-02-28 09999156 frs-core:WithinOneYear 2023-02-28 09999156 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 09999156 frs-core:CapitalRedemptionReserve 2022-02-28 09999156 frs-core:CapitalRedemptionReserve 2023-02-28 09999156 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 09999156 frs-core:OtherReservesSubtotal 2022-02-28 09999156 frs-core:OtherReservesSubtotal 2023-02-28 09999156 frs-core:RevaluationReserve 2022-03-01 2023-02-28 09999156 frs-core:RevaluationReserve 2022-02-28 09999156 frs-core:RevaluationReserve 2023-02-28 09999156 frs-core:SharePremium 2022-03-01 2023-02-28 09999156 frs-core:SharePremium 2022-02-28 09999156 frs-core:SharePremium 2023-02-28 09999156 frs-core:ShareCapital 2022-03-01 2023-02-28 09999156 frs-core:ShareCapital 2022-02-28 09999156 frs-core:ShareCapital 2023-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 09999156 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 09999156 frs-countries:Europe 2022-03-01 2023-02-28 09999156 frs-countries:NorthAmerica 2022-03-01 2023-02-28 09999156 frs-countries:SouthAmerica 2022-03-01 2023-02-28 09999156 frs-countries:Asia 2022-03-01 2023-02-28 09999156 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 09999156 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 09999156 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 09999156 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 09999156 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 09999156 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 09999156 frs-bus:FullAccounts 2022-03-01 2023-02-28 09999156 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 09999156 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 09999156 frs-bus:FRS102 2022-03-01 2023-02-28 09999156 frs-bus:MediumEntities 2022-03-01 2023-02-28 09999156 frs-bus:SmallEntities 2022-03-01 2023-02-28 09999156 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 09999156 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 09999156 frs-bus:Audited 2022-03-01 2023-02-28 09999156 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 09999156 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 09999156 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09999156 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09999156 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09999156 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09999156 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09999156 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09999156 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09999156 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 09999156 frs-bus:OrdinaryShareClass1 2022-02-28 09999156 frs-bus:OrdinaryShareClass1 2023-02-28 09999156 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 09999156 frs-bus:OrdinaryShareClass2 2022-02-28 09999156 frs-bus:OrdinaryShareClass2 2023-02-28 09999156 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 09999156 frs-bus:OrdinaryShareClass3 2022-02-28 09999156 frs-bus:OrdinaryShareClass3 2023-02-28 09999156 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 09999156 frs-bus:OrdinaryShareClass4 2022-02-28 09999156 frs-bus:OrdinaryShareClass4 2023-02-28 09999156 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 09999156 frs-bus:OrdinaryShareClass5 2022-02-28 09999156 frs-bus:OrdinaryShareClass5 2023-02-28 09999156 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 09999156 frs-bus:PreferenceShareClass1 2022-02-28 09999156 frs-bus:PreferenceShareClass1 2023-02-28 09999156 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 09999156 frs-bus:PreferenceShareClass2 2022-02-28 09999156 frs-bus:PreferenceShareClass2 2023-02-28 09999156 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 09999156 frs-bus:PreferenceShareClass3 2022-02-28 09999156 frs-bus:PreferenceShareClass3 2023-02-28 09999156 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 09999156 frs-bus:PreferenceShareClass4 2022-02-28 09999156 frs-bus:PreferenceShareClass4 2023-02-28 09999156 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 09999156 frs-bus:PreferenceShareClass5 2022-02-28 09999156 frs-bus:PreferenceShareClass5 2023-02-28 09999156 1 2022-03-01 2023-02-28 09999156 1 2023-02-28 09999156 1 2022-03-01 2023-02-28 09999156 frs-core:LeasedAssets 2022-03-01 2023-02-28 09999156 frs-core:OwnedAssets 2022-03-01 2023-02-28 09999156 frs-core:CurrencyRisk 2022-03-01 2023-02-28 09999156 frs-core:MarketRisk 2022-03-01 2023-02-28 09999156 frs-core:InterestRateRisk 2022-03-01 2023-02-28 09999156 frs-core:DeferredTaxation 2022-03-01 2023-02-28 09999156 frs-core:DeferredTaxation 2022-02-28 09999156 frs-core:DeferredTaxation 2023-02-28 09999156 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 09999156 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 09999156 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 09999156 frs-core:ProvisionsDeferredTax 2023-02-28 09999156 frs-core:OtherDeferredTax 2023-02-28 09999156 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 09999156 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 09999156 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 09999156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 09999156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 09999156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 09999156 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 09999156 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 09999156 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 09999156 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 09999156 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 09999156 frs-core:TaxCreditsDeferredTax 2023-02-28 09999156 frs-core:CostValuation 2022-02-28 09999156 frs-core:AdditionsToInvestments 2023-02-28 09999156 frs-core:DisposalsRepaymentsInvestments 2023-02-28 09999156 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 09999156 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 09999156 frs-core:CostValuation 2023-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 09999156 frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09999156 frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09999156 dpl-frs:CostSales 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales 2022-02-28 09999156 dpl-frs:CostSales 2023-02-28 09999156 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 09999156 frs-bus:Director1 2022-03-01 2023-02-28 09999156 frs-bus:Director1 2022-02-28 09999156 frs-bus:Director1 2023-02-28 09999156 1 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 1 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 1 2023-02-28 09999156 2 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 2 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 2 2023-02-28 09999156 3 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 3 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 3 2023-02-28 09999156 4 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 4 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 4 2023-02-28 09999156 5 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 5 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 5 2023-02-28 09999156 6 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 6 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 6 2023-02-28 09999156 7 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 7 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 7 2023-02-28 09999156 8 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 8 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 8 2023-02-28 09999156 9 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 9 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 9 2023-02-28 09999156 10 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 10 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 10 2023-02-28 09999156 11 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 11 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 11 2023-02-28 09999156 12 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 12 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 12 2023-02-28 09999156 13 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 13 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 13 2023-02-28 09999156 14 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 14 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 14 2023-02-28 09999156 15 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 15 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 15 2023-02-28 09999156 16 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 16 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 16 2023-02-28 09999156 17 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 17 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 17 2023-02-28 09999156 18 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 18 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 18 2023-02-28 09999156 19 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 19 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 19 2023-02-28 09999156 20 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments 20 2023-02-28 09999156 frs-core:Non-currentFinancialInstruments 20 2023-02-28 09999156 dpl-frs:Item1 2022-03-01 2023-02-28 09999156 dpl-frs:Item1 2022-02-28 09999156 dpl-frs:Item1 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 09999156 dpl-frs:Item2 2022-03-01 2023-02-28 09999156 dpl-frs:Item2 2022-02-28 09999156 dpl-frs:Item2 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 09999156 dpl-frs:Item3 2022-03-01 2023-02-28 09999156 dpl-frs:Item3 2022-02-28 09999156 dpl-frs:Item3 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 09999156 dpl-frs:Item4 2022-03-01 2023-02-28 09999156 dpl-frs:Item4 2022-02-28 09999156 dpl-frs:Item4 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 09999156 dpl-frs:Item5 2022-03-01 2023-02-28 09999156 dpl-frs:Item5 2022-02-28 09999156 dpl-frs:Item5 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 09999156 dpl-frs:Item6 2022-03-01 2023-02-28 09999156 dpl-frs:Item6 2022-02-28 09999156 dpl-frs:Item6 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 09999156 dpl-frs:Item7 2022-03-01 2023-02-28 09999156 dpl-frs:Item7 2022-02-28 09999156 dpl-frs:Item7 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 09999156 dpl-frs:Item8 2022-03-01 2023-02-28 09999156 dpl-frs:Item8 2022-02-28 09999156 dpl-frs:Item8 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 09999156 dpl-frs:Item9 2022-03-01 2023-02-28 09999156 dpl-frs:Item9 2022-02-28 09999156 dpl-frs:Item9 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 09999156 dpl-frs:Item10 2022-03-01 2023-02-28 09999156 dpl-frs:Item10 2022-02-28 09999156 dpl-frs:Item10 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 09999156 dpl-frs:Item11 2022-03-01 2023-02-28 09999156 dpl-frs:Item11 2022-02-28 09999156 dpl-frs:Item11 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 09999156 dpl-frs:Item12 2022-03-01 2023-02-28 09999156 dpl-frs:Item12 2022-02-28 09999156 dpl-frs:Item12 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 09999156 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 09999156 1 2022-03-01 2023-02-28 09999156 frs-countries:EnglandWales 2022-03-01 2023-02-28 09999156 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 09999156 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 09999156 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 09999156 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 09999156 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 09999156 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 09999156 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 09999156 2021-02-28 09999156 2022-02-28 09999156 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 2022-02-28 09999156 frs-core:AfterOneYear 2021-03-01 2022-02-28 09999156 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 09999156 frs-core:BetweenOneFiveYears 2022-02-28 09999156 frs-core:ComputerEquipment 2022-02-28 09999156 frs-core:ComputerEquipment 2021-03-01 2022-02-28 09999156 frs-core:ComputerEquipment 2021-02-28 09999156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 09999156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 09999156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 09999156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 09999156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 09999156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 09999156 frs-core:FurnitureFittings 2022-02-28 09999156 frs-core:FurnitureFittings 2021-03-01 2022-02-28 09999156 frs-core:FurnitureFittings 2021-02-28 09999156 frs-core:NetGoodwill 2022-02-28 09999156 frs-core:NetGoodwill 2021-03-01 2022-02-28 09999156 frs-core:NetGoodwill 2021-02-28 09999156 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 09999156 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 09999156 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 09999156 frs-core:LandBuildings 2022-02-28 09999156 frs-core:LandBuildings 2021-03-01 2022-02-28 09999156 frs-core:LandBuildings 2021-02-28 09999156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 09999156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 09999156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 09999156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 09999156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 09999156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 09999156 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 09999156 frs-core:MoreThanFiveYears 2022-02-28 09999156 frs-core:MotorVehicles 2022-02-28 09999156 frs-core:MotorVehicles 2021-03-01 2022-02-28 09999156 frs-core:MotorVehicles 2021-02-28 09999156 frs-core:OtherResidualIntangibleAssets 2022-02-28 09999156 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 09999156 frs-core:OtherResidualIntangibleAssets 2021-02-28 09999156 frs-core:PlantMachinery 2022-02-28 09999156 frs-core:PlantMachinery 2021-03-01 2022-02-28 09999156 frs-core:PlantMachinery 2021-02-28 09999156 frs-core:Secured 2022-02-28 09999156 frs-core:Unsecured 2022-02-28 09999156 frs-core:WithinOneYear 2021-03-01 2022-02-28 09999156 frs-core:WithinOneYear 2022-02-28 09999156 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 09999156 frs-core:CapitalRedemptionReserve 2021-02-28 09999156 frs-core:CapitalRedemptionReserve 2022-02-28 09999156 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 09999156 frs-core:OtherReservesSubtotal 2021-02-28 09999156 frs-core:OtherReservesSubtotal 2022-02-28 09999156 frs-core:RevaluationReserve 2021-03-01 2022-02-28 09999156 frs-core:RevaluationReserve 2021-02-28 09999156 frs-core:RevaluationReserve 2022-02-28 09999156 frs-core:SharePremium 2021-03-01 2022-02-28 09999156 frs-core:SharePremium 2021-02-28 09999156 frs-core:SharePremium 2022-02-28 09999156 frs-core:ShareCapital 2021-03-01 2022-02-28 09999156 frs-core:ShareCapital 2021-02-28 09999156 frs-core:ShareCapital 2022-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09999156 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 09999156 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 09999156 frs-countries:Europe 2021-03-01 2022-02-28 09999156 frs-countries:NorthAmerica 2021-03-01 2022-02-28 09999156 frs-countries:SouthAmerica 2021-03-01 2022-02-28 09999156 frs-countries:Asia 2021-03-01 2022-02-28 09999156 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 09999156 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 09999156 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 09999156 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 09999156 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 09999156 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 09999156 frs-bus:FullAccounts 2021-03-01 2022-02-28 09999156 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 09999156 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 09999156 frs-bus:FRS102 2021-03-01 2022-02-28 09999156 frs-bus:MediumEntities 2021-03-01 2022-02-28 09999156 frs-bus:SmallEntities 2021-03-01 2022-02-28 09999156 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 09999156 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 09999156 frs-bus:Audited 2021-03-01 2022-02-28 09999156 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 09999156 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 09999156 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09999156 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09999156 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09999156 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09999156 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 09999156 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 09999156 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 09999156 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 09999156 frs-bus:OrdinaryShareClass1 2021-02-28 09999156 frs-bus:OrdinaryShareClass1 2022-02-28 09999156 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 09999156 frs-bus:OrdinaryShareClass2 2021-02-28 09999156 frs-bus:OrdinaryShareClass2 2022-02-28 09999156 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 09999156 frs-bus:OrdinaryShareClass3 2021-02-28 09999156 frs-bus:OrdinaryShareClass3 2022-02-28 09999156 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 09999156 frs-bus:OrdinaryShareClass4 2021-02-28 09999156 frs-bus:OrdinaryShareClass4 2022-02-28 09999156 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 09999156 frs-bus:OrdinaryShareClass5 2021-02-28 09999156 frs-bus:OrdinaryShareClass5 2022-02-28 09999156 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 09999156 frs-bus:PreferenceShareClass1 2021-02-28 09999156 frs-bus:PreferenceShareClass1 2022-02-28 09999156 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 09999156 frs-bus:PreferenceShareClass2 2021-02-28 09999156 frs-bus:PreferenceShareClass2 2022-02-28 09999156 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 09999156 frs-bus:PreferenceShareClass3 2021-02-28 09999156 frs-bus:PreferenceShareClass3 2022-02-28 09999156 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 09999156 frs-bus:PreferenceShareClass4 2021-02-28 09999156 frs-bus:PreferenceShareClass4 2022-02-28 09999156 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 09999156 frs-bus:PreferenceShareClass5 2021-02-28 09999156 frs-bus:PreferenceShareClass5 2022-02-28 09999156 1 2021-03-01 2022-02-28 09999156 1 2022-02-28 09999156 1 2021-03-01 2022-02-28 09999156 frs-core:LeasedAssets 2021-03-01 2022-02-28 09999156 frs-core:OwnedAssets 2021-03-01 2022-02-28 09999156 frs-core:CurrencyRisk 2021-03-01 2022-02-28 09999156 frs-core:MarketRisk 2021-03-01 2022-02-28 09999156 frs-core:InterestRateRisk 2021-03-01 2022-02-28 09999156 frs-core:DeferredTaxation 2021-03-01 2022-02-28 09999156 frs-core:DeferredTaxation 2021-02-28 09999156 frs-core:DeferredTaxation 2022-02-28 09999156 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 09999156 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 09999156 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 09999156 frs-core:ProvisionsDeferredTax 2022-02-28 09999156 frs-core:OtherDeferredTax 2022-02-28 09999156 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 09999156 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 09999156 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 09999156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 09999156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 09999156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 09999156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 09999156 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 09999156 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 09999156 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 09999156 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 09999156 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 09999156 frs-core:TaxCreditsDeferredTax 2022-02-28 09999156 frs-core:CostValuation 2021-02-28 09999156 frs-core:AdditionsToInvestments 2022-02-28 09999156 frs-core:DisposalsRepaymentsInvestments 2022-02-28 09999156 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 09999156 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 09999156 frs-core:CostValuation 2022-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 09999156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 09999156 frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:ListedExchangeTraded 2021-02-28 09999156 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 09999156 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 09999156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09999156 frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:UnlistedNon-exchangeTraded 2021-02-28 09999156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 09999156 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 09999156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09999156 dpl-frs:CostSales 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales 2021-02-28 09999156 dpl-frs:CostSales 2022-02-28 09999156 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 09999156 frs-bus:Director1 2021-03-01 2022-02-28 09999156 frs-bus:Director1 2021-02-28 09999156 frs-bus:Director1 2022-02-28 09999156 1 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 1 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 1 2022-02-28 09999156 2 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 2 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 2 2022-02-28 09999156 3 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 3 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 3 2022-02-28 09999156 4 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 4 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 4 2022-02-28 09999156 5 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 5 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 5 2022-02-28 09999156 6 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 6 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 6 2022-02-28 09999156 7 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 7 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 7 2022-02-28 09999156 8 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 8 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 8 2022-02-28 09999156 9 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 9 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 9 2022-02-28 09999156 10 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 10 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 10 2022-02-28 09999156 11 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 11 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 11 2022-02-28 09999156 12 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 12 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 12 2022-02-28 09999156 13 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 13 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 13 2022-02-28 09999156 14 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 14 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 14 2022-02-28 09999156 15 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 15 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 15 2022-02-28 09999156 16 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 16 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 16 2022-02-28 09999156 17 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 17 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 17 2022-02-28 09999156 18 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 18 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 18 2022-02-28 09999156 19 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 19 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 19 2022-02-28 09999156 20 2021-03-01 2022-02-28 09999156 frs-core:CurrentFinancialInstruments 20 2022-02-28 09999156 frs-core:Non-currentFinancialInstruments 20 2022-02-28 09999156 dpl-frs:Item1 2021-03-01 2022-02-28 09999156 dpl-frs:Item1 2021-02-28 09999156 dpl-frs:Item1 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 09999156 dpl-frs:Item2 2021-03-01 2022-02-28 09999156 dpl-frs:Item2 2021-02-28 09999156 dpl-frs:Item2 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 09999156 dpl-frs:Item3 2021-03-01 2022-02-28 09999156 dpl-frs:Item3 2021-02-28 09999156 dpl-frs:Item3 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 09999156 dpl-frs:Item4 2021-03-01 2022-02-28 09999156 dpl-frs:Item4 2021-02-28 09999156 dpl-frs:Item4 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 09999156 dpl-frs:Item5 2021-03-01 2022-02-28 09999156 dpl-frs:Item5 2021-02-28 09999156 dpl-frs:Item5 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 09999156 dpl-frs:Item6 2021-03-01 2022-02-28 09999156 dpl-frs:Item6 2021-02-28 09999156 dpl-frs:Item6 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 09999156 dpl-frs:Item7 2021-03-01 2022-02-28 09999156 dpl-frs:Item7 2021-02-28 09999156 dpl-frs:Item7 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 09999156 dpl-frs:Item8 2021-03-01 2022-02-28 09999156 dpl-frs:Item8 2021-02-28 09999156 dpl-frs:Item8 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 09999156 dpl-frs:Item9 2021-03-01 2022-02-28 09999156 dpl-frs:Item9 2021-02-28 09999156 dpl-frs:Item9 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 09999156 dpl-frs:Item10 2021-03-01 2022-02-28 09999156 dpl-frs:Item10 2021-02-28 09999156 dpl-frs:Item10 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 09999156 dpl-frs:Item11 2021-03-01 2022-02-28 09999156 dpl-frs:Item11 2021-02-28 09999156 dpl-frs:Item11 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 09999156 dpl-frs:Item12 2021-03-01 2022-02-28 09999156 dpl-frs:Item12 2021-02-28 09999156 dpl-frs:Item12 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 09999156 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 09999156 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09999156 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 09999156 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 09999156 1 2021-03-01 2022-02-28 09999156 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 09999156
Aber Traders Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
A J Foligno FCCA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09999156
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,667 56,735
47,667 56,735
CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 14,839 19,000
Cash at bank and in hand 34,827 35,358
59,666 64,358
Creditors: Amounts Falling Due Within One Year 7 (104,684 ) (70,269 )
NET CURRENT ASSETS (LIABILITIES) (45,018 ) (5,911 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,649 50,824
Creditors: Amounts Falling Due After More Than One Year 8 (63,664 ) (77,923 )
NET LIABILITIES (61,015 ) (27,099 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (61,016 ) (27,100 )
SHAREHOLDERS' FUNDS (61,015) (27,099)
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Melissa Fox
Director
30/11/2023
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
Aber Traders Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09999156 . The registered office is 4 The Farmstead , Croesgoch, Haverfordwest, Pembrokeshire, SA62 5JU.
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:
Plant & Machinery 15%
Motor Vehicles 25%
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2022 67,653 8,500 76,153
As at 28 February 2023 67,653 8,500 76,153
Depreciation
As at 1 March 2022 16,497 2,921 19,418
Provided during the period 7,673 1,395 9,068
As at 28 February 2023 24,170 4,316 28,486
Net Book Value
As at 28 February 2023 43,483 4,184 47,667
As at 1 March 2022 51,156 5,579 56,735
5. Stocks
2023 2022
£ £
Finished goods 10,000 10,000
10,000 10,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 14,839 19,000
14,839 19,000
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 72,483 70,269
Bank loans and overdrafts 32,201 -
104,684 70,269
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 34,452
Bank loans - 43,471
Other loans 49,431 -
Directors loan account 14,233 -
63,664 77,923
Page 4
Page 5
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 34,452
- 34,452
- 34,452
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5