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2023-02-28 NI610747 19 2022-03-01 2023-02-28 NI610747 frs-core:CurrentFinancialInstruments 19 2023-02-28 NI610747 frs-core:Non-currentFinancialInstruments 19 2023-02-28 NI610747 20 2022-03-01 2023-02-28 NI610747 frs-core:CurrentFinancialInstruments 20 2023-02-28 NI610747 frs-core:Non-currentFinancialInstruments 20 2023-02-28 NI610747 dpl-frs:Item1 2022-03-01 2023-02-28 NI610747 dpl-frs:Item1 2022-02-28 NI610747 dpl-frs:Item1 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 NI610747 dpl-frs:Item2 2022-03-01 2023-02-28 NI610747 dpl-frs:Item2 2022-02-28 NI610747 dpl-frs:Item2 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 NI610747 dpl-frs:Item3 2022-03-01 2023-02-28 NI610747 dpl-frs:Item3 2022-02-28 NI610747 dpl-frs:Item3 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 NI610747 dpl-frs:Item4 2022-03-01 2023-02-28 NI610747 dpl-frs:Item4 2022-02-28 NI610747 dpl-frs:Item4 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 NI610747 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NI610747 dpl-frs:Item7 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 NI610747 dpl-frs:Item8 2022-03-01 2023-02-28 NI610747 dpl-frs:Item8 2022-02-28 NI610747 dpl-frs:Item8 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 NI610747 dpl-frs:Item9 2022-03-01 2023-02-28 NI610747 dpl-frs:Item9 2022-02-28 NI610747 dpl-frs:Item9 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 NI610747 dpl-frs:Item10 2022-03-01 2023-02-28 NI610747 dpl-frs:Item10 2022-02-28 NI610747 dpl-frs:Item10 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 NI610747 dpl-frs:Item11 2022-03-01 2023-02-28 NI610747 dpl-frs:Item11 2022-02-28 NI610747 dpl-frs:Item11 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 NI610747 dpl-frs:Item12 2022-03-01 2023-02-28 NI610747 dpl-frs:Item12 2022-02-28 NI610747 dpl-frs:Item12 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 NI610747 1 2022-03-01 2023-02-28 NI610747 frs-countries:NorthernIreland 2022-03-01 2023-02-28 NI610747 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 NI610747 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 NI610747 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 NI610747 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 NI610747 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 NI610747 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 NI610747 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 NI610747 2021-02-28 NI610747 2022-02-28 NI610747 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 2022-02-28 NI610747 frs-core:AfterOneYear 2021-03-01 2022-02-28 NI610747 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 NI610747 frs-core:BetweenOneFiveYears 2022-02-28 NI610747 frs-core:ComputerEquipment 2022-02-28 NI610747 frs-core:ComputerEquipment 2021-03-01 2022-02-28 NI610747 frs-core:ComputerEquipment 2021-02-28 NI610747 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 NI610747 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 NI610747 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 NI610747 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 NI610747 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 NI610747 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 NI610747 frs-core:FurnitureFittings 2022-02-28 NI610747 frs-core:FurnitureFittings 2021-03-01 2022-02-28 NI610747 frs-core:FurnitureFittings 2021-02-28 NI610747 frs-core:NetGoodwill 2022-02-28 NI610747 frs-core:NetGoodwill 2021-03-01 2022-02-28 NI610747 frs-core:NetGoodwill 2021-02-28 NI610747 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 NI610747 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 NI610747 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 NI610747 frs-core:LandBuildings 2022-02-28 NI610747 frs-core:LandBuildings 2021-03-01 2022-02-28 NI610747 frs-core:LandBuildings 2021-02-28 NI610747 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 NI610747 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 NI610747 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 NI610747 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 NI610747 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 NI610747 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 NI610747 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 NI610747 frs-core:MoreThanFiveYears 2022-02-28 NI610747 frs-core:MotorVehicles 2022-02-28 NI610747 frs-core:MotorVehicles 2021-03-01 2022-02-28 NI610747 frs-core:MotorVehicles 2021-02-28 NI610747 frs-core:OtherResidualIntangibleAssets 2022-02-28 NI610747 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 NI610747 frs-core:OtherResidualIntangibleAssets 2021-02-28 NI610747 frs-core:PlantMachinery 2022-02-28 NI610747 frs-core:PlantMachinery 2021-03-01 2022-02-28 NI610747 frs-core:PlantMachinery 2021-02-28 NI610747 frs-core:Secured 2022-02-28 NI610747 frs-core:Unsecured 2022-02-28 NI610747 frs-core:WithinOneYear 2021-03-01 2022-02-28 NI610747 frs-core:WithinOneYear 2022-02-28 NI610747 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 NI610747 frs-core:CapitalRedemptionReserve 2021-02-28 NI610747 frs-core:CapitalRedemptionReserve 2022-02-28 NI610747 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 NI610747 frs-core:OtherReservesSubtotal 2021-02-28 NI610747 frs-core:OtherReservesSubtotal 2022-02-28 NI610747 frs-core:RevaluationReserve 2021-03-01 2022-02-28 NI610747 frs-core:RevaluationReserve 2021-02-28 NI610747 frs-core:RevaluationReserve 2022-02-28 NI610747 frs-core:SharePremium 2021-03-01 2022-02-28 NI610747 frs-core:SharePremium 2021-02-28 NI610747 frs-core:SharePremium 2022-02-28 NI610747 frs-core:ShareCapital 2021-03-01 2022-02-28 NI610747 frs-core:ShareCapital 2021-02-28 NI610747 frs-core:ShareCapital 2022-02-28 NI610747 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 NI610747 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 NI610747 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 NI610747 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 NI610747 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 NI610747 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 NI610747 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 NI610747 frs-countries:Europe 2021-03-01 2022-02-28 NI610747 frs-countries:NorthAmerica 2021-03-01 2022-02-28 NI610747 frs-countries:SouthAmerica 2021-03-01 2022-02-28 NI610747 frs-countries:Asia 2021-03-01 2022-02-28 NI610747 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 NI610747 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 NI610747 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 NI610747 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 NI610747 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 NI610747 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 NI610747 frs-bus:FullAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:FRS102 2021-03-01 2022-02-28 NI610747 frs-bus:MediumEntities 2021-03-01 2022-02-28 NI610747 frs-bus:SmallEntities 2021-03-01 2022-02-28 NI610747 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 NI610747 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 NI610747 frs-bus:Audited 2021-03-01 2022-02-28 NI610747 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 NI610747 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 NI610747 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 NI610747 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 NI610747 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 NI610747 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 NI610747 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 NI610747 frs-bus:OrdinaryShareClass1 2021-02-28 NI610747 frs-bus:OrdinaryShareClass1 2022-02-28 NI610747 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 NI610747 frs-bus:OrdinaryShareClass2 2021-02-28 NI610747 frs-bus:OrdinaryShareClass2 2022-02-28 NI610747 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 NI610747 frs-bus:OrdinaryShareClass3 2021-02-28 NI610747 frs-bus:OrdinaryShareClass3 2022-02-28 NI610747 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 NI610747 frs-bus:OrdinaryShareClass4 2021-02-28 NI610747 frs-bus:OrdinaryShareClass4 2022-02-28 NI610747 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 NI610747 frs-bus:OrdinaryShareClass5 2021-02-28 NI610747 frs-bus:OrdinaryShareClass5 2022-02-28 NI610747 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 NI610747 frs-bus:PreferenceShareClass1 2021-02-28 NI610747 frs-bus:PreferenceShareClass1 2022-02-28 NI610747 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 NI610747 frs-bus:PreferenceShareClass2 2021-02-28 NI610747 frs-bus:PreferenceShareClass2 2022-02-28 NI610747 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 NI610747 frs-bus:PreferenceShareClass3 2021-02-28 NI610747 frs-bus:PreferenceShareClass3 2022-02-28 NI610747 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 NI610747 frs-bus:PreferenceShareClass4 2021-02-28 NI610747 frs-bus:PreferenceShareClass4 2022-02-28 NI610747 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 NI610747 frs-bus:PreferenceShareClass5 2021-02-28 NI610747 frs-bus:PreferenceShareClass5 2022-02-28 NI610747 1 2021-03-01 2022-02-28 NI610747 1 2022-02-28 NI610747 1 2021-03-01 2022-02-28 NI610747 frs-core:LeasedAssets 2021-03-01 2022-02-28 NI610747 frs-core:OwnedAssets 2021-03-01 2022-02-28 NI610747 frs-core:CurrencyRisk 2021-03-01 2022-02-28 NI610747 frs-core:MarketRisk 2021-03-01 2022-02-28 NI610747 frs-core:InterestRateRisk 2021-03-01 2022-02-28 NI610747 frs-core:DeferredTaxation 2021-03-01 2022-02-28 NI610747 frs-core:DeferredTaxation 2021-02-28 NI610747 frs-core:DeferredTaxation 2022-02-28 NI610747 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 NI610747 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 NI610747 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 NI610747 frs-core:ProvisionsDeferredTax 2022-02-28 NI610747 frs-core:OtherDeferredTax 2022-02-28 NI610747 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 NI610747 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 NI610747 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 NI610747 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 NI610747 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 NI610747 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 NI610747 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 NI610747 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 NI610747 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 NI610747 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 NI610747 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 NI610747 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 NI610747 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 NI610747 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 NI610747 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 NI610747 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 NI610747 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 NI610747 frs-core:TaxCreditsDeferredTax 2022-02-28 NI610747 frs-core:CostValuation 2021-02-28 NI610747 frs-core:AdditionsToInvestments 2022-02-28 NI610747 frs-core:DisposalsRepaymentsInvestments 2022-02-28 NI610747 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 NI610747 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 NI610747 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 NI610747 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 NI610747 frs-core:CostValuation 2022-02-28 NI610747 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 NI610747 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 NI610747 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 NI610747 frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:ListedExchangeTraded 2021-02-28 NI610747 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 NI610747 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 NI610747 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 NI610747 frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:UnlistedNon-exchangeTraded 2021-02-28 NI610747 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 NI610747 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 NI610747 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 NI610747 dpl-frs:CostSales 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales 2021-02-28 NI610747 dpl-frs:CostSales 2022-02-28 NI610747 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 NI610747 frs-bus:Director1 2021-03-01 2022-02-28 NI610747 frs-bus:Director1 2021-02-28 NI610747 frs-bus:Director1 2022-02-28 NI610747 frs-bus:Director2 2021-03-01 2022-02-28 NI610747 frs-bus:Director2 2021-02-28 NI610747 frs-bus:Director2 2022-02-28 NI610747 1 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 1 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 1 2022-02-28 NI610747 2 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 2 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 2 2022-02-28 NI610747 3 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 3 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 3 2022-02-28 NI610747 4 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 4 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 4 2022-02-28 NI610747 5 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 5 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 5 2022-02-28 NI610747 6 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 6 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 6 2022-02-28 NI610747 7 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 7 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 7 2022-02-28 NI610747 8 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 8 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 8 2022-02-28 NI610747 9 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 9 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 9 2022-02-28 NI610747 10 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 10 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 10 2022-02-28 NI610747 11 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 11 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 11 2022-02-28 NI610747 12 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 12 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 12 2022-02-28 NI610747 13 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 13 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 13 2022-02-28 NI610747 14 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 14 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 14 2022-02-28 NI610747 15 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 15 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 15 2022-02-28 NI610747 16 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 16 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 16 2022-02-28 NI610747 17 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 17 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 17 2022-02-28 NI610747 18 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 18 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 18 2022-02-28 NI610747 19 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 19 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 19 2022-02-28 NI610747 20 2021-03-01 2022-02-28 NI610747 frs-core:CurrentFinancialInstruments 20 2022-02-28 NI610747 frs-core:Non-currentFinancialInstruments 20 2022-02-28 NI610747 dpl-frs:Item1 2021-03-01 2022-02-28 NI610747 dpl-frs:Item1 2021-02-28 NI610747 dpl-frs:Item1 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 NI610747 dpl-frs:Item2 2021-03-01 2022-02-28 NI610747 dpl-frs:Item2 2021-02-28 NI610747 dpl-frs:Item2 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 NI610747 dpl-frs:Item3 2021-03-01 2022-02-28 NI610747 dpl-frs:Item3 2021-02-28 NI610747 dpl-frs:Item3 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 NI610747 dpl-frs:Item4 2021-03-01 2022-02-28 NI610747 dpl-frs:Item4 2021-02-28 NI610747 dpl-frs:Item4 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 NI610747 dpl-frs:Item5 2021-03-01 2022-02-28 NI610747 dpl-frs:Item5 2021-02-28 NI610747 dpl-frs:Item5 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 NI610747 dpl-frs:Item6 2021-03-01 2022-02-28 NI610747 dpl-frs:Item6 2021-02-28 NI610747 dpl-frs:Item6 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 NI610747 dpl-frs:Item7 2021-03-01 2022-02-28 NI610747 dpl-frs:Item7 2021-02-28 NI610747 dpl-frs:Item7 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 NI610747 dpl-frs:Item8 2021-03-01 2022-02-28 NI610747 dpl-frs:Item8 2021-02-28 NI610747 dpl-frs:Item8 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 NI610747 dpl-frs:Item9 2021-03-01 2022-02-28 NI610747 dpl-frs:Item9 2021-02-28 NI610747 dpl-frs:Item9 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 NI610747 dpl-frs:Item10 2021-03-01 2022-02-28 NI610747 dpl-frs:Item10 2021-02-28 NI610747 dpl-frs:Item10 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 NI610747 dpl-frs:Item11 2021-03-01 2022-02-28 NI610747 dpl-frs:Item11 2021-02-28 NI610747 dpl-frs:Item11 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 NI610747 dpl-frs:Item12 2021-03-01 2022-02-28 NI610747 dpl-frs:Item12 2021-02-28 NI610747 dpl-frs:Item12 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 NI610747 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 NI610747 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 NI610747 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 NI610747 1 2021-03-01 2022-02-28 NI610747 frs-countries:NorthernIreland 2021-03-01 2022-02-28
Registered number: NI610747
Cultra Properties Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
RWCA LTD
158 Upper Newtownards Road
Belfast
Co Antrim
BT4 3EQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI610747
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 630,535 633,329
Investments 5 1 1
630,536 633,330
CURRENT ASSETS
Debtors 6 3,972,500 4,102,500
Cash at bank and in hand 100,664 5,385
4,073,164 4,107,885
Creditors: Amounts Falling Due Within One Year 7 (3,735,824 ) (3,804,098 )
NET CURRENT ASSETS (LIABILITIES) 337,340 303,787
TOTAL ASSETS LESS CURRENT LIABILITIES 967,876 937,117
NET ASSETS 967,876 937,117
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 967,874 937,115
SHAREHOLDERS' FUNDS 967,876 937,117
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Patterson
Director
07/08/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cultra Properties Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI610747 . The registered office is 25b Seafront Road, Holywood, Down, BT18 0BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 March 2022 627,742 8,900 12,925 649,567
As at 28 February 2023 627,742 8,900 12,925 649,567
Depreciation
As at 1 March 2022 - 6,622 9,616 16,238
Provided during the period - 1,139 1,655 2,794
As at 28 February 2023 - 7,761 11,271 19,032
Net Book Value
As at 28 February 2023 627,742 1,139 1,654 630,535
As at 1 March 2022 627,742 2,278 3,309 633,329
5. Investments
Unlisted
£
Cost
As at 1 March 2022 1
As at 28 February 2023 1
Provision
As at 1 March 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 1
As at 1 March 2022 1
Investments are 50% of the shareholding of Stonegate Land & Property Limited (NI643590), a private limited company registered in Nothern Ireland.
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 3,972,500 4,102,500
3,972,500 4,102,500
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Corporation tax 7,870 6,144
Other creditors (1) 1,516,305 1,066,305
Accruals and deferred income 1,200 1,200
Directors' loan accounts 2,210,450 2,730,450
3,735,824 3,804,098
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
At the year end the company had the following related party balances due or owed;
  • owed the directors £2,210,450 (2022: £2,730,450) as an interest free loan
  • was owed £3,972,000 (2022: £4,102,500) by the company noted in Investments
  • owed £1,516,305 (2022: £1,066,305) to other related parties
Page 5