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 SC353843 Mr Gary Murray true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC353843 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 SC353843 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 SC353843 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 SC353843 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 SC353843 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 SC353843 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 SC353843 2022-02-28 SC353843 2023-02-28 SC353843 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 2023-02-28 SC353843 frs-core:AfterOneYear 2022-03-01 2023-02-28 SC353843 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 SC353843 frs-core:BetweenOneFiveYears 2023-02-28 SC353843 frs-core:ComputerEquipment 2023-02-28 SC353843 frs-core:ComputerEquipment 2022-03-01 2023-02-28 SC353843 frs-core:ComputerEquipment 2022-02-28 SC353843 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 SC353843 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 SC353843 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 SC353843 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 SC353843 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 SC353843 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 SC353843 frs-core:FurnitureFittings 2023-02-28 SC353843 frs-core:FurnitureFittings 2022-03-01 2023-02-28 SC353843 frs-core:FurnitureFittings 2022-02-28 SC353843 frs-core:NetGoodwill 2023-02-28 SC353843 frs-core:NetGoodwill 2022-03-01 2023-02-28 SC353843 frs-core:NetGoodwill 2022-02-28 SC353843 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 SC353843 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 SC353843 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 SC353843 frs-core:LandBuildings 2023-02-28 SC353843 frs-core:LandBuildings 2022-03-01 2023-02-28 SC353843 frs-core:LandBuildings 2022-02-28 SC353843 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 SC353843 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 SC353843 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 SC353843 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 SC353843 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 SC353843 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 SC353843 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 SC353843 frs-core:MoreThanFiveYears 2023-02-28 SC353843 frs-core:MotorVehicles 2023-02-28 SC353843 frs-core:MotorVehicles 2022-03-01 2023-02-28 SC353843 frs-core:MotorVehicles 2022-02-28 SC353843 frs-core:OtherResidualIntangibleAssets 2023-02-28 SC353843 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 SC353843 frs-core:OtherResidualIntangibleAssets 2022-02-28 SC353843 frs-core:PlantMachinery 2023-02-28 SC353843 frs-core:PlantMachinery 2022-03-01 2023-02-28 SC353843 frs-core:PlantMachinery 2022-02-28 SC353843 frs-core:Secured 2023-02-28 SC353843 frs-core:Unsecured 2023-02-28 SC353843 frs-core:WithinOneYear 2022-03-01 2023-02-28 SC353843 frs-core:WithinOneYear 2023-02-28 SC353843 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 SC353843 frs-core:CapitalRedemptionReserve 2022-02-28 SC353843 frs-core:CapitalRedemptionReserve 2023-02-28 SC353843 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 SC353843 frs-core:OtherReservesSubtotal 2022-02-28 SC353843 frs-core:OtherReservesSubtotal 2023-02-28 SC353843 frs-core:RevaluationReserve 2022-03-01 2023-02-28 SC353843 frs-core:RevaluationReserve 2022-02-28 SC353843 frs-core:RevaluationReserve 2023-02-28 SC353843 frs-core:SharePremium 2022-03-01 2023-02-28 SC353843 frs-core:SharePremium 2022-02-28 SC353843 frs-core:SharePremium 2023-02-28 SC353843 frs-core:ShareCapital 2022-03-01 2023-02-28 SC353843 frs-core:ShareCapital 2022-02-28 SC353843 frs-core:ShareCapital 2023-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 SC353843 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 SC353843 frs-countries:Europe 2022-03-01 2023-02-28 SC353843 frs-countries:NorthAmerica 2022-03-01 2023-02-28 SC353843 frs-countries:SouthAmerica 2022-03-01 2023-02-28 SC353843 frs-countries:Asia 2022-03-01 2023-02-28 SC353843 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 SC353843 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 SC353843 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 SC353843 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 SC353843 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 SC353843 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 SC353843 frs-bus:FullAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:FRS102 2022-03-01 2023-02-28 SC353843 frs-bus:MediumEntities 2022-03-01 2023-02-28 SC353843 frs-bus:SmallEntities 2022-03-01 2023-02-28 SC353843 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 SC353843 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 SC353843 frs-bus:Audited 2022-03-01 2023-02-28 SC353843 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 SC353843 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 SC353843 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 SC353843 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 SC353843 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 SC353843 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 SC353843 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 SC353843 frs-bus:OrdinaryShareClass1 2022-02-28 SC353843 frs-bus:OrdinaryShareClass1 2023-02-28 SC353843 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 SC353843 frs-bus:OrdinaryShareClass2 2022-02-28 SC353843 frs-bus:OrdinaryShareClass2 2023-02-28 SC353843 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 SC353843 frs-bus:OrdinaryShareClass3 2022-02-28 SC353843 frs-bus:OrdinaryShareClass3 2023-02-28 SC353843 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 SC353843 frs-bus:OrdinaryShareClass4 2022-02-28 SC353843 frs-bus:OrdinaryShareClass4 2023-02-28 SC353843 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 SC353843 frs-bus:OrdinaryShareClass5 2022-02-28 SC353843 frs-bus:OrdinaryShareClass5 2023-02-28 SC353843 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 SC353843 frs-bus:PreferenceShareClass1 2022-02-28 SC353843 frs-bus:PreferenceShareClass1 2023-02-28 SC353843 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 SC353843 frs-bus:PreferenceShareClass2 2022-02-28 SC353843 frs-bus:PreferenceShareClass2 2023-02-28 SC353843 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 SC353843 frs-bus:PreferenceShareClass3 2022-02-28 SC353843 frs-bus:PreferenceShareClass3 2023-02-28 SC353843 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 SC353843 frs-bus:PreferenceShareClass4 2022-02-28 SC353843 frs-bus:PreferenceShareClass4 2023-02-28 SC353843 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 SC353843 frs-bus:PreferenceShareClass5 2022-02-28 SC353843 frs-bus:PreferenceShareClass5 2023-02-28 SC353843 1 2022-03-01 2023-02-28 SC353843 1 2023-02-28 SC353843 1 2022-03-01 2023-02-28 SC353843 frs-core:LeasedAssets 2022-03-01 2023-02-28 SC353843 frs-core:OwnedAssets 2022-03-01 2023-02-28 SC353843 frs-core:CurrencyRisk 2022-03-01 2023-02-28 SC353843 frs-core:MarketRisk 2022-03-01 2023-02-28 SC353843 frs-core:InterestRateRisk 2022-03-01 2023-02-28 SC353843 frs-core:DeferredTaxation 2022-03-01 2023-02-28 SC353843 frs-core:DeferredTaxation 2022-02-28 SC353843 frs-core:DeferredTaxation 2023-02-28 SC353843 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 SC353843 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 SC353843 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 SC353843 frs-core:ProvisionsDeferredTax 2023-02-28 SC353843 frs-core:OtherDeferredTax 2023-02-28 SC353843 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 SC353843 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 SC353843 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 SC353843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 SC353843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 SC353843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 SC353843 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 SC353843 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 SC353843 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 SC353843 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 SC353843 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 SC353843 frs-core:TaxCreditsDeferredTax 2023-02-28 SC353843 frs-core:CostValuation 2022-02-28 SC353843 frs-core:AdditionsToInvestments 2023-02-28 SC353843 frs-core:DisposalsRepaymentsInvestments 2023-02-28 SC353843 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 SC353843 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 SC353843 frs-core:CostValuation 2023-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 SC353843 frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 SC353843 frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 SC353843 dpl-frs:CostSales 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales 2022-02-28 SC353843 dpl-frs:CostSales 2023-02-28 SC353843 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 SC353843 frs-bus:Director1 2022-03-01 2023-02-28 SC353843 frs-bus:Director1 2022-02-28 SC353843 frs-bus:Director1 2023-02-28 SC353843 1 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 1 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 1 2023-02-28 SC353843 2 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 2 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 2 2023-02-28 SC353843 3 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 3 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 3 2023-02-28 SC353843 4 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 4 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 4 2023-02-28 SC353843 5 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 5 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 5 2023-02-28 SC353843 6 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 6 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 6 2023-02-28 SC353843 7 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 7 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 7 2023-02-28 SC353843 8 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 8 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 8 2023-02-28 SC353843 9 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 9 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 9 2023-02-28 SC353843 10 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 10 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 10 2023-02-28 SC353843 11 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 11 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 11 2023-02-28 SC353843 12 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 12 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 12 2023-02-28 SC353843 13 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 13 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 13 2023-02-28 SC353843 14 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 14 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 14 2023-02-28 SC353843 15 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 15 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 15 2023-02-28 SC353843 16 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 16 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 16 2023-02-28 SC353843 17 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 17 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 17 2023-02-28 SC353843 18 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 18 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 18 2023-02-28 SC353843 19 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 19 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 19 2023-02-28 SC353843 20 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments 20 2023-02-28 SC353843 frs-core:Non-currentFinancialInstruments 20 2023-02-28 SC353843 dpl-frs:Item1 2022-03-01 2023-02-28 SC353843 dpl-frs:Item1 2022-02-28 SC353843 dpl-frs:Item1 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 SC353843 dpl-frs:Item2 2022-03-01 2023-02-28 SC353843 dpl-frs:Item2 2022-02-28 SC353843 dpl-frs:Item2 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 SC353843 dpl-frs:Item3 2022-03-01 2023-02-28 SC353843 dpl-frs:Item3 2022-02-28 SC353843 dpl-frs:Item3 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 SC353843 dpl-frs:Item4 2022-03-01 2023-02-28 SC353843 dpl-frs:Item4 2022-02-28 SC353843 dpl-frs:Item4 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 SC353843 dpl-frs:Item5 2022-03-01 2023-02-28 SC353843 dpl-frs:Item5 2022-02-28 SC353843 dpl-frs:Item5 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 SC353843 dpl-frs:Item6 2022-03-01 2023-02-28 SC353843 dpl-frs:Item6 2022-02-28 SC353843 dpl-frs:Item6 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 SC353843 dpl-frs:Item7 2022-03-01 2023-02-28 SC353843 dpl-frs:Item7 2022-02-28 SC353843 dpl-frs:Item7 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 SC353843 dpl-frs:Item8 2022-03-01 2023-02-28 SC353843 dpl-frs:Item8 2022-02-28 SC353843 dpl-frs:Item8 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 SC353843 dpl-frs:Item9 2022-03-01 2023-02-28 SC353843 dpl-frs:Item9 2022-02-28 SC353843 dpl-frs:Item9 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 SC353843 dpl-frs:Item10 2022-03-01 2023-02-28 SC353843 dpl-frs:Item10 2022-02-28 SC353843 dpl-frs:Item10 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 SC353843 dpl-frs:Item11 2022-03-01 2023-02-28 SC353843 dpl-frs:Item11 2022-02-28 SC353843 dpl-frs:Item11 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 SC353843 dpl-frs:Item12 2022-03-01 2023-02-28 SC353843 dpl-frs:Item12 2022-02-28 SC353843 dpl-frs:Item12 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 SC353843 1 2022-03-01 2023-02-28 SC353843 frs-countries:Scotland 2022-03-01 2023-02-28 SC353843 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 SC353843 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 SC353843 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 SC353843 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 SC353843 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 SC353843 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 SC353843 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 SC353843 2021-02-28 SC353843 2022-02-28 SC353843 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 2022-02-28 SC353843 frs-core:AfterOneYear 2021-03-01 2022-02-28 SC353843 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 SC353843 frs-core:BetweenOneFiveYears 2022-02-28 SC353843 frs-core:ComputerEquipment 2022-02-28 SC353843 frs-core:ComputerEquipment 2021-03-01 2022-02-28 SC353843 frs-core:ComputerEquipment 2021-02-28 SC353843 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 SC353843 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 SC353843 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 SC353843 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 SC353843 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 SC353843 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 SC353843 frs-core:FurnitureFittings 2022-02-28 SC353843 frs-core:FurnitureFittings 2021-03-01 2022-02-28 SC353843 frs-core:FurnitureFittings 2021-02-28 SC353843 frs-core:NetGoodwill 2022-02-28 SC353843 frs-core:NetGoodwill 2021-03-01 2022-02-28 SC353843 frs-core:NetGoodwill 2021-02-28 SC353843 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 SC353843 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 SC353843 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 SC353843 frs-core:LandBuildings 2022-02-28 SC353843 frs-core:LandBuildings 2021-03-01 2022-02-28 SC353843 frs-core:LandBuildings 2021-02-28 SC353843 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 SC353843 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 SC353843 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 SC353843 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 SC353843 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 SC353843 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 SC353843 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 SC353843 frs-core:MoreThanFiveYears 2022-02-28 SC353843 frs-core:MotorVehicles 2022-02-28 SC353843 frs-core:MotorVehicles 2021-03-01 2022-02-28 SC353843 frs-core:MotorVehicles 2021-02-28 SC353843 frs-core:OtherResidualIntangibleAssets 2022-02-28 SC353843 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 SC353843 frs-core:OtherResidualIntangibleAssets 2021-02-28 SC353843 frs-core:PlantMachinery 2022-02-28 SC353843 frs-core:PlantMachinery 2021-03-01 2022-02-28 SC353843 frs-core:PlantMachinery 2021-02-28 SC353843 frs-core:Secured 2022-02-28 SC353843 frs-core:Unsecured 2022-02-28 SC353843 frs-core:WithinOneYear 2021-03-01 2022-02-28 SC353843 frs-core:WithinOneYear 2022-02-28 SC353843 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 SC353843 frs-core:CapitalRedemptionReserve 2021-02-28 SC353843 frs-core:CapitalRedemptionReserve 2022-02-28 SC353843 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 SC353843 frs-core:OtherReservesSubtotal 2021-02-28 SC353843 frs-core:OtherReservesSubtotal 2022-02-28 SC353843 frs-core:RevaluationReserve 2021-03-01 2022-02-28 SC353843 frs-core:RevaluationReserve 2021-02-28 SC353843 frs-core:RevaluationReserve 2022-02-28 SC353843 frs-core:SharePremium 2021-03-01 2022-02-28 SC353843 frs-core:SharePremium 2021-02-28 SC353843 frs-core:SharePremium 2022-02-28 SC353843 frs-core:ShareCapital 2021-03-01 2022-02-28 SC353843 frs-core:ShareCapital 2021-02-28 SC353843 frs-core:ShareCapital 2022-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 SC353843 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 SC353843 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 SC353843 frs-countries:Europe 2021-03-01 2022-02-28 SC353843 frs-countries:NorthAmerica 2021-03-01 2022-02-28 SC353843 frs-countries:SouthAmerica 2021-03-01 2022-02-28 SC353843 frs-countries:Asia 2021-03-01 2022-02-28 SC353843 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 SC353843 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 SC353843 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 SC353843 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 SC353843 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 SC353843 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 SC353843 frs-bus:FullAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:FRS102 2021-03-01 2022-02-28 SC353843 frs-bus:MediumEntities 2021-03-01 2022-02-28 SC353843 frs-bus:SmallEntities 2021-03-01 2022-02-28 SC353843 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 SC353843 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 SC353843 frs-bus:Audited 2021-03-01 2022-02-28 SC353843 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 SC353843 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 SC353843 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 SC353843 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 SC353843 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 SC353843 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 SC353843 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 SC353843 frs-bus:OrdinaryShareClass1 2021-02-28 SC353843 frs-bus:OrdinaryShareClass1 2022-02-28 SC353843 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 SC353843 frs-bus:OrdinaryShareClass2 2021-02-28 SC353843 frs-bus:OrdinaryShareClass2 2022-02-28 SC353843 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 SC353843 frs-bus:OrdinaryShareClass3 2021-02-28 SC353843 frs-bus:OrdinaryShareClass3 2022-02-28 SC353843 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 SC353843 frs-bus:OrdinaryShareClass4 2021-02-28 SC353843 frs-bus:OrdinaryShareClass4 2022-02-28 SC353843 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 SC353843 frs-bus:OrdinaryShareClass5 2021-02-28 SC353843 frs-bus:OrdinaryShareClass5 2022-02-28 SC353843 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 SC353843 frs-bus:PreferenceShareClass1 2021-02-28 SC353843 frs-bus:PreferenceShareClass1 2022-02-28 SC353843 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 SC353843 frs-bus:PreferenceShareClass2 2021-02-28 SC353843 frs-bus:PreferenceShareClass2 2022-02-28 SC353843 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 SC353843 frs-bus:PreferenceShareClass3 2021-02-28 SC353843 frs-bus:PreferenceShareClass3 2022-02-28 SC353843 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 SC353843 frs-bus:PreferenceShareClass4 2021-02-28 SC353843 frs-bus:PreferenceShareClass4 2022-02-28 SC353843 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 SC353843 frs-bus:PreferenceShareClass5 2021-02-28 SC353843 frs-bus:PreferenceShareClass5 2022-02-28 SC353843 1 2021-03-01 2022-02-28 SC353843 1 2022-02-28 SC353843 1 2021-03-01 2022-02-28 SC353843 frs-core:LeasedAssets 2021-03-01 2022-02-28 SC353843 frs-core:OwnedAssets 2021-03-01 2022-02-28 SC353843 frs-core:CurrencyRisk 2021-03-01 2022-02-28 SC353843 frs-core:MarketRisk 2021-03-01 2022-02-28 SC353843 frs-core:InterestRateRisk 2021-03-01 2022-02-28 SC353843 frs-core:DeferredTaxation 2021-03-01 2022-02-28 SC353843 frs-core:DeferredTaxation 2021-02-28 SC353843 frs-core:DeferredTaxation 2022-02-28 SC353843 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 SC353843 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 SC353843 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 SC353843 frs-core:ProvisionsDeferredTax 2022-02-28 SC353843 frs-core:OtherDeferredTax 2022-02-28 SC353843 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 SC353843 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 SC353843 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 SC353843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 SC353843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 SC353843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 SC353843 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 SC353843 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 SC353843 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 SC353843 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 SC353843 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 SC353843 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 SC353843 frs-core:TaxCreditsDeferredTax 2022-02-28 SC353843 frs-core:CostValuation 2021-02-28 SC353843 frs-core:AdditionsToInvestments 2022-02-28 SC353843 frs-core:DisposalsRepaymentsInvestments 2022-02-28 SC353843 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 SC353843 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 SC353843 frs-core:CostValuation 2022-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 SC353843 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 SC353843 frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:ListedExchangeTraded 2021-02-28 SC353843 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 SC353843 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 SC353843 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 SC353843 frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:UnlistedNon-exchangeTraded 2021-02-28 SC353843 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 SC353843 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 SC353843 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 SC353843 dpl-frs:CostSales 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales 2021-02-28 SC353843 dpl-frs:CostSales 2022-02-28 SC353843 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 SC353843 frs-bus:Director1 2021-03-01 2022-02-28 SC353843 frs-bus:Director1 2021-02-28 SC353843 frs-bus:Director1 2022-02-28 SC353843 1 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 1 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 1 2022-02-28 SC353843 2 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 2 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 2 2022-02-28 SC353843 3 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 3 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 3 2022-02-28 SC353843 4 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 4 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 4 2022-02-28 SC353843 5 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 5 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 5 2022-02-28 SC353843 6 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 6 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 6 2022-02-28 SC353843 7 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 7 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 7 2022-02-28 SC353843 8 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 8 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 8 2022-02-28 SC353843 9 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 9 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 9 2022-02-28 SC353843 10 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 10 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 10 2022-02-28 SC353843 11 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 11 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 11 2022-02-28 SC353843 12 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 12 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 12 2022-02-28 SC353843 13 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 13 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 13 2022-02-28 SC353843 14 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 14 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 14 2022-02-28 SC353843 15 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 15 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 15 2022-02-28 SC353843 16 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 16 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 16 2022-02-28 SC353843 17 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 17 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 17 2022-02-28 SC353843 18 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 18 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 18 2022-02-28 SC353843 19 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 19 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 19 2022-02-28 SC353843 20 2021-03-01 2022-02-28 SC353843 frs-core:CurrentFinancialInstruments 20 2022-02-28 SC353843 frs-core:Non-currentFinancialInstruments 20 2022-02-28 SC353843 dpl-frs:Item1 2021-03-01 2022-02-28 SC353843 dpl-frs:Item1 2021-02-28 SC353843 dpl-frs:Item1 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 SC353843 dpl-frs:Item2 2021-03-01 2022-02-28 SC353843 dpl-frs:Item2 2021-02-28 SC353843 dpl-frs:Item2 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 SC353843 dpl-frs:Item3 2021-03-01 2022-02-28 SC353843 dpl-frs:Item3 2021-02-28 SC353843 dpl-frs:Item3 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 SC353843 dpl-frs:Item4 2021-03-01 2022-02-28 SC353843 dpl-frs:Item4 2021-02-28 SC353843 dpl-frs:Item4 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 SC353843 dpl-frs:Item5 2021-03-01 2022-02-28 SC353843 dpl-frs:Item5 2021-02-28 SC353843 dpl-frs:Item5 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 SC353843 dpl-frs:Item6 2021-03-01 2022-02-28 SC353843 dpl-frs:Item6 2021-02-28 SC353843 dpl-frs:Item6 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 SC353843 dpl-frs:Item7 2021-03-01 2022-02-28 SC353843 dpl-frs:Item7 2021-02-28 SC353843 dpl-frs:Item7 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 SC353843 dpl-frs:Item8 2021-03-01 2022-02-28 SC353843 dpl-frs:Item8 2021-02-28 SC353843 dpl-frs:Item8 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 SC353843 dpl-frs:Item9 2021-03-01 2022-02-28 SC353843 dpl-frs:Item9 2021-02-28 SC353843 dpl-frs:Item9 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 SC353843 dpl-frs:Item10 2021-03-01 2022-02-28 SC353843 dpl-frs:Item10 2021-02-28 SC353843 dpl-frs:Item10 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 SC353843 dpl-frs:Item11 2021-03-01 2022-02-28 SC353843 dpl-frs:Item11 2021-02-28 SC353843 dpl-frs:Item11 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 SC353843 dpl-frs:Item12 2021-03-01 2022-02-28 SC353843 dpl-frs:Item12 2021-02-28 SC353843 dpl-frs:Item12 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 SC353843 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 SC353843 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 SC353843 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 SC353843 1 2021-03-01 2022-02-28 SC353843 frs-countries:Scotland 2021-03-01 2022-02-28
Registered number: SC353843
Empire Property and Lettings Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC353843
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,936 22,497
17,936 22,497
CURRENT ASSETS
Debtors 5 8,797 12,295
Cash at bank and in hand 68,101 60,249
76,898 72,544
Creditors: Amounts Falling Due Within One Year 6 (44,014 ) (36,938 )
NET CURRENT ASSETS (LIABILITIES) 32,884 35,606
TOTAL ASSETS LESS CURRENT LIABILITIES 50,820 58,103
Creditors: Amounts Falling Due After More Than One Year 7 (40,749 ) (51,090 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 10 (7,465 ) (5,355 )
Deferred Taxation 9 (735 ) (1,015 )
NET ASSETS 1,871 643
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,771 543
SHAREHOLDERS' FUNDS 1,871 643
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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gary Murray
Director
28/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Empire Property and Lettings Limited Registered number SC353843 is a limited by shares company incorporated in Scotland. The Registered Office is 2 Stewarton Street, Wishaw, Lanarkshire, ML2 8AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover represents amounts chargeable, net of Value Added Tax, in respect of property letting and estate agency services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% - Reducing balance basis
Office Equipment 25% - Reducing balance / 20% straight line basis
2.4. Leases
Assets obtained under hire purchase contracts and 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. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 5 5
5 5
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Office Equipment Total
£ £ £
Cost
As at 1 March 2022 33,148 16,980 50,128
As at 28 February 2023 33,148 16,980 50,128
Depreciation
As at 1 March 2022 13,606 14,025 27,631
Provided during the period 3,908 653 4,561
As at 28 February 2023 17,514 14,678 32,192
Net Book Value
As at 28 February 2023 15,634 2,302 17,936
As at 1 March 2022 19,542 2,955 22,497
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 14,991 18,739
14,991 18,739
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,861 4,526
Director's loan account 2,936 7,769
8,797 12,295
The directors loan account of £2,936 (2022 - £7,769), was repaid to the Company post year end, and no interest was applicable. 
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 4,144 3,944
Trade creditors 3,284 1,476
Bank loans and overdrafts 5,547 7,292
Corporation tax 4,332 3,065
PAYE and NI 1,316 1,284
VAT 14,351 13,354
Company credit card 1,572 212
Monies due to landlords 4,294 1,225
Accrued charges 5,174 5,086
44,014 36,938
Page 4
Page 5
The bank loan was obtained under the BBLS following Covid19 and is in accordance with the terms thereof. 
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 10,239 14,632
Bank loans - BBLS 30,510 36,458
40,749 51,090
The bank loan was obtained under the BBLS following Covid19 and is in accordance with the terms thereof. 
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,144 3,944
Later than one year and not later than five years 10,239 14,632
14,383 18,576
14,383 18,576
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 735 1,015
10. Provisions for Liabilities
Deferred Tax Other Provisions Total
£ £ £
As at 1 March 2022 1,015 5,355 6,370
Additions - 2,110 2,110
Utilised (280 ) - (280)
Balance at 28 February 2023 735 7,465 8,200
The provision for liabilities relates to estimated costs of employees contracts in respect of a provision for calculated redundancy pay, arrears of holiday pay and notice pay.
11. Share Capital
2023 2022
Allotted, called up and fully paid £ £
5 Ordinary Shares of £ 1 each 5 5
70 Ordinary A shares of £ 1 each 70 70
25 Ordinary B shares of £ 1 each 25 25
100 100
Page 5
Page 6
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 13,500 12,500
13,500 12,500
13. Ultimate Controlling Party
The ultimate controlling party is the sole director Mr Gary Murray by virtue of his ownership of 75% of the issued share capital in the company.
Page 6