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 11843840 M.N.C. 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11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 11843840 dpl-frs:Item3 2022-03-01 2023-02-28 11843840 dpl-frs:Item3 2022-02-28 11843840 dpl-frs:Item3 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 11843840 dpl-frs:Item4 2022-03-01 2023-02-28 11843840 dpl-frs:Item4 2022-02-28 11843840 dpl-frs:Item4 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 11843840 dpl-frs:Item5 2022-03-01 2023-02-28 11843840 dpl-frs:Item5 2022-02-28 11843840 dpl-frs:Item5 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 11843840 dpl-frs:Item6 2022-03-01 2023-02-28 11843840 dpl-frs:Item6 2022-02-28 11843840 dpl-frs:Item6 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 11843840 dpl-frs:Item7 2022-03-01 2023-02-28 11843840 dpl-frs:Item7 2022-02-28 11843840 dpl-frs:Item7 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 11843840 dpl-frs:Item8 2022-03-01 2023-02-28 11843840 dpl-frs:Item8 2022-02-28 11843840 dpl-frs:Item8 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 11843840 dpl-frs:Item9 2022-03-01 2023-02-28 11843840 dpl-frs:Item9 2022-02-28 11843840 dpl-frs:Item9 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 11843840 dpl-frs:Item10 2022-03-01 2023-02-28 11843840 dpl-frs:Item10 2022-02-28 11843840 dpl-frs:Item10 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 11843840 dpl-frs:Item11 2022-03-01 2023-02-28 11843840 dpl-frs:Item11 2022-02-28 11843840 dpl-frs:Item11 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 11843840 dpl-frs:Item12 2022-03-01 2023-02-28 11843840 dpl-frs:Item12 2022-02-28 11843840 dpl-frs:Item12 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 11843840 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 11843840 1 2022-03-01 2023-02-28 11843840 frs-countries:EnglandWales 2022-03-01 2023-02-28 11843840 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 11843840 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 11843840 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 11843840 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 11843840 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 11843840 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 11843840 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 11843840 2021-02-28 11843840 2022-02-28 11843840 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 2022-02-28 11843840 frs-core:AfterOneYear 2021-03-01 2022-02-28 11843840 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 11843840 frs-core:BetweenOneFiveYears 2022-02-28 11843840 frs-core:ComputerEquipment 2022-02-28 11843840 frs-core:ComputerEquipment 2021-03-01 2022-02-28 11843840 frs-core:ComputerEquipment 2021-02-28 11843840 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 11843840 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 11843840 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 11843840 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 11843840 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 11843840 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 11843840 frs-core:FurnitureFittings 2022-02-28 11843840 frs-core:FurnitureFittings 2021-03-01 2022-02-28 11843840 frs-core:FurnitureFittings 2021-02-28 11843840 frs-core:NetGoodwill 2022-02-28 11843840 frs-core:NetGoodwill 2021-03-01 2022-02-28 11843840 frs-core:NetGoodwill 2021-02-28 11843840 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 11843840 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 11843840 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 11843840 frs-core:LandBuildings 2022-02-28 11843840 frs-core:LandBuildings 2021-03-01 2022-02-28 11843840 frs-core:LandBuildings 2021-02-28 11843840 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 11843840 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 11843840 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 11843840 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 11843840 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 11843840 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 11843840 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 11843840 frs-core:MoreThanFiveYears 2022-02-28 11843840 frs-core:MotorVehicles 2022-02-28 11843840 frs-core:MotorVehicles 2021-03-01 2022-02-28 11843840 frs-core:MotorVehicles 2021-02-28 11843840 frs-core:OtherResidualIntangibleAssets 2022-02-28 11843840 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 11843840 frs-core:OtherResidualIntangibleAssets 2021-02-28 11843840 frs-core:PlantMachinery 2022-02-28 11843840 frs-core:PlantMachinery 2021-03-01 2022-02-28 11843840 frs-core:PlantMachinery 2021-02-28 11843840 frs-core:Secured 2022-02-28 11843840 frs-core:Unsecured 2022-02-28 11843840 frs-core:WithinOneYear 2021-03-01 2022-02-28 11843840 frs-core:WithinOneYear 2022-02-28 11843840 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 11843840 frs-core:CapitalRedemptionReserve 2021-02-28 11843840 frs-core:CapitalRedemptionReserve 2022-02-28 11843840 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 11843840 frs-core:OtherReservesSubtotal 2021-02-28 11843840 frs-core:OtherReservesSubtotal 2022-02-28 11843840 frs-core:RevaluationReserve 2021-03-01 2022-02-28 11843840 frs-core:RevaluationReserve 2021-02-28 11843840 frs-core:RevaluationReserve 2022-02-28 11843840 frs-core:SharePremium 2021-03-01 2022-02-28 11843840 frs-core:SharePremium 2021-02-28 11843840 frs-core:SharePremium 2022-02-28 11843840 frs-core:ShareCapital 2021-03-01 2022-02-28 11843840 frs-core:ShareCapital 2021-02-28 11843840 frs-core:ShareCapital 2022-02-28 11843840 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 11843840 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 11843840 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11843840 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 11843840 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11843840 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 11843840 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 11843840 frs-countries:Europe 2021-03-01 2022-02-28 11843840 frs-countries:NorthAmerica 2021-03-01 2022-02-28 11843840 frs-countries:SouthAmerica 2021-03-01 2022-02-28 11843840 frs-countries:Asia 2021-03-01 2022-02-28 11843840 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 11843840 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 11843840 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 11843840 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 11843840 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 11843840 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 11843840 frs-bus:FullAccounts 2021-03-01 2022-02-28 11843840 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 11843840 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 11843840 frs-bus:FRS102 2021-03-01 2022-02-28 11843840 frs-bus:MediumEntities 2021-03-01 2022-02-28 11843840 frs-bus:SmallEntities 2021-03-01 2022-02-28 11843840 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 11843840 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 11843840 frs-bus:Audited 2021-03-01 2022-02-28 11843840 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 11843840 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 11843840 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11843840 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11843840 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11843840 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11843840 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11843840 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11843840 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11843840 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 11843840 frs-bus:OrdinaryShareClass1 2021-02-28 11843840 frs-bus:OrdinaryShareClass1 2022-02-28 11843840 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 11843840 frs-bus:OrdinaryShareClass2 2021-02-28 11843840 frs-bus:OrdinaryShareClass2 2022-02-28 11843840 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 11843840 frs-bus:OrdinaryShareClass3 2021-02-28 11843840 frs-bus:OrdinaryShareClass3 2022-02-28 11843840 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 11843840 frs-bus:OrdinaryShareClass4 2021-02-28 11843840 frs-bus:OrdinaryShareClass4 2022-02-28 11843840 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 11843840 frs-bus:OrdinaryShareClass5 2021-02-28 11843840 frs-bus:OrdinaryShareClass5 2022-02-28 11843840 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 11843840 frs-bus:PreferenceShareClass1 2021-02-28 11843840 frs-bus:PreferenceShareClass1 2022-02-28 11843840 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 11843840 frs-bus:PreferenceShareClass2 2021-02-28 11843840 frs-bus:PreferenceShareClass2 2022-02-28 11843840 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 11843840 frs-bus:PreferenceShareClass3 2021-02-28 11843840 frs-bus:PreferenceShareClass3 2022-02-28 11843840 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 11843840 frs-bus:PreferenceShareClass4 2021-02-28 11843840 frs-bus:PreferenceShareClass4 2022-02-28 11843840 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 11843840 frs-bus:PreferenceShareClass5 2021-02-28 11843840 frs-bus:PreferenceShareClass5 2022-02-28 11843840 1 2021-03-01 2022-02-28 11843840 1 2022-02-28 11843840 1 2021-03-01 2022-02-28 11843840 frs-core:LeasedAssets 2021-03-01 2022-02-28 11843840 frs-core:OwnedAssets 2021-03-01 2022-02-28 11843840 frs-core:CurrencyRisk 2021-03-01 2022-02-28 11843840 frs-core:MarketRisk 2021-03-01 2022-02-28 11843840 frs-core:InterestRateRisk 2021-03-01 2022-02-28 11843840 frs-core:DeferredTaxation 2021-03-01 2022-02-28 11843840 frs-core:DeferredTaxation 2021-02-28 11843840 frs-core:DeferredTaxation 2022-02-28 11843840 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 11843840 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 11843840 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 11843840 frs-core:ProvisionsDeferredTax 2022-02-28 11843840 frs-core:OtherDeferredTax 2022-02-28 11843840 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 11843840 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 11843840 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 11843840 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 11843840 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 11843840 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 11843840 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11843840 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 11843840 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 11843840 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11843840 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 11843840 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 11843840 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 11843840 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 11843840 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 11843840 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 11843840 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 11843840 frs-core:TaxCreditsDeferredTax 2022-02-28 11843840 frs-core:CostValuation 2021-02-28 11843840 frs-core:AdditionsToInvestments 2022-02-28 11843840 frs-core:DisposalsRepaymentsInvestments 2022-02-28 11843840 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 11843840 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 11843840 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 11843840 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 11843840 frs-core:CostValuation 2022-02-28 11843840 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 11843840 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 11843840 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 11843840 frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:ListedExchangeTraded 2021-02-28 11843840 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 11843840 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 11843840 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11843840 frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:UnlistedNon-exchangeTraded 2021-02-28 11843840 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 11843840 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 11843840 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11843840 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 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frs-core:CurrentFinancialInstruments 5 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 5 2022-02-28 11843840 6 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 6 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 6 2022-02-28 11843840 7 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 7 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 7 2022-02-28 11843840 8 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 8 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 8 2022-02-28 11843840 9 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 9 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 9 2022-02-28 11843840 10 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 10 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 10 2022-02-28 11843840 11 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 11 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 11 2022-02-28 11843840 12 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 12 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 12 2022-02-28 11843840 13 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 13 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 13 2022-02-28 11843840 14 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 14 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 14 2022-02-28 11843840 15 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 15 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 15 2022-02-28 11843840 16 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 16 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 16 2022-02-28 11843840 17 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 17 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 17 2022-02-28 11843840 18 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 18 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 18 2022-02-28 11843840 19 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 19 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 19 2022-02-28 11843840 20 2021-03-01 2022-02-28 11843840 frs-core:CurrentFinancialInstruments 20 2022-02-28 11843840 frs-core:Non-currentFinancialInstruments 20 2022-02-28 11843840 dpl-frs:Item1 2021-03-01 2022-02-28 11843840 dpl-frs:Item1 2021-02-28 11843840 dpl-frs:Item1 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 11843840 dpl-frs:Item2 2021-03-01 2022-02-28 11843840 dpl-frs:Item2 2021-02-28 11843840 dpl-frs:Item2 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 11843840 dpl-frs:Item3 2021-03-01 2022-02-28 11843840 dpl-frs:Item3 2021-02-28 11843840 dpl-frs:Item3 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 11843840 dpl-frs:Item4 2021-03-01 2022-02-28 11843840 dpl-frs:Item4 2021-02-28 11843840 dpl-frs:Item4 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 11843840 dpl-frs:Item5 2021-03-01 2022-02-28 11843840 dpl-frs:Item5 2021-02-28 11843840 dpl-frs:Item5 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 11843840 dpl-frs:Item6 2021-03-01 2022-02-28 11843840 dpl-frs:Item6 2021-02-28 11843840 dpl-frs:Item6 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 11843840 dpl-frs:Item7 2021-03-01 2022-02-28 11843840 dpl-frs:Item7 2021-02-28 11843840 dpl-frs:Item7 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 11843840 dpl-frs:Item8 2021-03-01 2022-02-28 11843840 dpl-frs:Item8 2021-02-28 11843840 dpl-frs:Item8 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 11843840 dpl-frs:Item9 2021-03-01 2022-02-28 11843840 dpl-frs:Item9 2021-02-28 11843840 dpl-frs:Item9 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 11843840 dpl-frs:Item10 2021-03-01 2022-02-28 11843840 dpl-frs:Item10 2021-02-28 11843840 dpl-frs:Item10 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 11843840 dpl-frs:Item11 2021-03-01 2022-02-28 11843840 dpl-frs:Item11 2021-02-28 11843840 dpl-frs:Item11 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 11843840 dpl-frs:Item12 2021-03-01 2022-02-28 11843840 dpl-frs:Item12 2021-02-28 11843840 dpl-frs:Item12 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 11843840 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 11843840 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11843840 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 11843840 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 11843840 1 2021-03-01 2022-02-28 11843840 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 11843840
Xionsoft Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11843840
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 10,088 10,088
Tangible Assets 4 5,062 3,451
15,150 13,539
CURRENT ASSETS
Debtors 5 683 107
Cash at bank and in hand 58,888 35,227
59,571 35,334
Creditors: Amounts Falling Due Within One Year 6 (7,276 ) (1,158 )
NET CURRENT ASSETS (LIABILITIES) 52,295 34,176
TOTAL ASSETS LESS CURRENT LIABILITIES 67,445 47,715
NET ASSETS 67,445 47,715
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 67,345 47,615
SHAREHOLDERS' FUNDS 67,445 47,715
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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 Income Statement.
On behalf of the board
Mr Aristeidis Varos
Director
22 November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
1.2. 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; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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.
1.3. Research and Development
Expenditures on research or on the research phase of an internal project are recognised as an expense when incurred. The intangible assets arising from the development phase of an internal project are recognised if, and only if, the following conditions apply:
  • it is technically feasible to complete the asset for use
  • the company has the intention of completing the asset for either use or resale
  • the company has the ability to either use or sell the asset
  • it is possible to estimate how the asset will generate income
  • the company has adequate financial, technical and other resources to develop and use the asset; and
  • the expenditure incurred to develop the asset is measurable.
If no intangible asset can be recognised based on the above, then development costs are recognised in profit and loss in the period in which they are incurred.
1.4. 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:
Fixtures & Fittings 4 years
Computer Equipment 4 years
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
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1.6. Taxation
The tax expense represents the sum of the corporation tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 2)
1 2
3. Intangible Assets
Development Costs
£
Cost
As at 1 March 2022 10,088
As at 28 February 2023 10,088
Net Book Value
As at 28 February 2023 10,088
As at 1 March 2022 10,088
Intangible assets are internally generated development costs related to enterprise resource planning app development for invoicing and warehouse management.

Intangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated amortisation and impairment losses. The cost of internally generated intangible assets comprises directly attributable costs of subcontractors necessary to generate the asset.

Intangible assets are amortised from the date they are available for use. Amortisation is charged to the Income Statement on a straight-line basis over the estimated useful life of the intangible asset, which is 10 years. Intangible assets with an indefinite useful life are tested for impairment annually. Amortisation periods and methods are reviewed annually and adjusted if appropriate.

Any intangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2022 4,941
Additions 3,098
As at 28 February 2023 8,039
Depreciation
As at 1 March 2022 1,490
Provided during the period 1,487
As at 28 February 2023 2,977
Net Book Value
As at 28 February 2023 5,062
As at 1 March 2022 3,451
5. Debtors
2023 2022
£ £
Due within one year
VAT 683 107
683 107
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,208 -
Corporation tax 3,355 -
Other taxes and social security - 5
Accruals and deferred income 2,694 1,000
Directors' loan accounts 19 153
7,276 1,158
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. General Information
Xionsoft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11843840 . The registered office is 156A Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
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