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2022-02-28 13207457 dpl-frs:Item4 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 13207457 dpl-frs:Item5 2022-03-01 2023-02-28 13207457 dpl-frs:Item5 2022-02-28 13207457 dpl-frs:Item5 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 13207457 dpl-frs:Item6 2022-03-01 2023-02-28 13207457 dpl-frs:Item6 2022-02-28 13207457 dpl-frs:Item6 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 13207457 dpl-frs:Item7 2022-03-01 2023-02-28 13207457 dpl-frs:Item7 2022-02-28 13207457 dpl-frs:Item7 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 13207457 dpl-frs:Item8 2022-03-01 2023-02-28 13207457 dpl-frs:Item8 2022-02-28 13207457 dpl-frs:Item8 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 13207457 dpl-frs:Item9 2022-03-01 2023-02-28 13207457 dpl-frs:Item9 2022-02-28 13207457 dpl-frs:Item9 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 13207457 dpl-frs:Item10 2022-03-01 2023-02-28 13207457 dpl-frs:Item10 2022-02-28 13207457 dpl-frs:Item10 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 13207457 dpl-frs:Item11 2022-03-01 2023-02-28 13207457 dpl-frs:Item11 2022-02-28 13207457 dpl-frs:Item11 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 13207457 dpl-frs:Item12 2022-03-01 2023-02-28 13207457 dpl-frs:Item12 2022-02-28 13207457 dpl-frs:Item12 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 13207457 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 13207457 1 2022-03-01 2023-02-28 13207457 frs-countries:EnglandWales 2022-03-01 2023-02-28 13207457 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-16 13207457 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 13207457 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 13207457 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 13207457 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-17 2022-02-28 13207457 frs-core:AllSubsidiaries 2021-02-17 2022-02-28 13207457 frs-core:KeyManagementPersonnel 2021-02-17 2022-02-28 13207457 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-17 2022-02-28 13207457 frs-core:OtherRelatedParties 2021-02-17 2022-02-28 13207457 2021-02-16 13207457 2022-02-28 13207457 2021-02-17 2022-02-28 13207457 frs-core:CurrentFinancialInstruments 2022-02-28 13207457 frs-core:CurrentFinancialInstruments 2021-02-17 2022-02-28 13207457 frs-core:Non-currentFinancialInstruments 2022-02-28 13207457 frs-core:Non-currentFinancialInstruments 2021-02-17 2022-02-28 13207457 frs-core:CurrentFinancialInstruments 2021-02-17 2022-02-28 13207457 frs-core:CurrentFinancialInstruments 2022-02-28 13207457 frs-core:AfterOneYear 2021-02-17 2022-02-28 13207457 frs-core:BetweenOneFiveYears 2021-02-17 2022-02-28 13207457 frs-core:BetweenOneFiveYears 2022-02-28 13207457 frs-core:ComputerEquipment 2022-02-28 13207457 frs-core:ComputerEquipment 2021-02-17 2022-02-28 13207457 frs-core:ComputerEquipment 2021-02-16 13207457 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 13207457 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-17 2022-02-28 13207457 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-16 13207457 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 13207457 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-17 2022-02-28 13207457 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-16 13207457 frs-core:FurnitureFittings 2022-02-28 13207457 frs-core:FurnitureFittings 2021-02-17 2022-02-28 13207457 frs-core:FurnitureFittings 2021-02-16 13207457 frs-core:NetGoodwill 2022-02-28 13207457 frs-core:NetGoodwill 2021-02-17 2022-02-28 13207457 frs-core:NetGoodwill 2021-02-16 13207457 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 13207457 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-17 2022-02-28 13207457 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-16 13207457 frs-core:LandBuildings 2022-02-28 13207457 frs-core:LandBuildings 2021-02-17 2022-02-28 13207457 frs-core:LandBuildings 2021-02-16 13207457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 13207457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-17 2022-02-28 13207457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-16 13207457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 13207457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-17 2022-02-28 13207457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-16 13207457 frs-core:MoreThanFiveYears 2021-02-17 2022-02-28 13207457 frs-core:MoreThanFiveYears 2022-02-28 13207457 frs-core:MotorVehicles 2022-02-28 13207457 frs-core:MotorVehicles 2021-02-17 2022-02-28 13207457 frs-core:MotorVehicles 2021-02-16 13207457 frs-core:OtherResidualIntangibleAssets 2022-02-28 13207457 frs-core:OtherResidualIntangibleAssets 2021-02-17 2022-02-28 13207457 frs-core:OtherResidualIntangibleAssets 2021-02-16 13207457 frs-core:PlantMachinery 2022-02-28 13207457 frs-core:PlantMachinery 2021-02-17 2022-02-28 13207457 frs-core:PlantMachinery 2021-02-16 13207457 frs-core:Secured 2022-02-28 13207457 frs-core:Unsecured 2022-02-28 13207457 frs-core:WithinOneYear 2021-02-17 2022-02-28 13207457 frs-core:WithinOneYear 2022-02-28 13207457 frs-core:CapitalRedemptionReserve 2021-02-17 2022-02-28 13207457 frs-core:CapitalRedemptionReserve 2021-02-16 13207457 frs-core:CapitalRedemptionReserve 2022-02-28 13207457 frs-core:OtherReservesSubtotal 2021-02-17 2022-02-28 13207457 frs-core:OtherReservesSubtotal 2021-02-16 13207457 frs-core:OtherReservesSubtotal 2022-02-28 13207457 frs-core:RevaluationReserve 2021-02-17 2022-02-28 13207457 frs-core:RevaluationReserve 2021-02-16 13207457 frs-core:RevaluationReserve 2022-02-28 13207457 frs-core:SharePremium 2021-02-17 2022-02-28 13207457 frs-core:SharePremium 2021-02-16 13207457 frs-core:SharePremium 2022-02-28 13207457 frs-core:ShareCapital 2021-02-17 2022-02-28 13207457 frs-core:ShareCapital 2021-02-16 13207457 frs-core:ShareCapital 2022-02-28 13207457 frs-core:RetainedEarningsAccumulatedLosses 2021-02-17 2022-02-28 13207457 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-16 13207457 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13207457 frs-core:RetainedEarningsAccumulatedLosses 2021-02-16 13207457 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13207457 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-16 13207457 frs-countries:UnitedKingdom 2021-02-17 2022-02-28 13207457 frs-countries:Europe 2021-02-17 2022-02-28 13207457 frs-countries:NorthAmerica 2021-02-17 2022-02-28 13207457 frs-countries:SouthAmerica 2021-02-17 2022-02-28 13207457 frs-countries:Asia 2021-02-17 2022-02-28 13207457 frs-countries:RestWorldOutsideUK 2021-02-17 2022-02-28 13207457 frs-bus:HighestPaidDirector 2021-02-17 2022-02-28 13207457 frs-bus:PrivateLimitedCompanyLtd 2021-02-17 2022-02-28 13207457 frs-bus:CompanyLimitedByGuarantee 2021-02-17 2022-02-28 13207457 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-17 2022-02-28 13207457 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-17 2022-02-28 13207457 frs-bus:FullAccounts 2021-02-17 2022-02-28 13207457 frs-bus:FilletedAccounts 2021-02-17 2022-02-28 13207457 frs-bus:AbridgedAccounts 2021-02-17 2022-02-28 13207457 frs-bus:FRS102 2021-02-17 2022-02-28 13207457 frs-bus:MediumEntities 2021-02-17 2022-02-28 13207457 frs-bus:SmallEntities 2021-02-17 2022-02-28 13207457 frs-bus:EntityHasNeverTraded 2021-02-17 2022-02-28 13207457 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-17 2022-02-28 13207457 frs-bus:Audited 2021-02-17 2022-02-28 13207457 frs-bus:AuditExempt-NoAccountantsReport 2021-02-17 2022-02-28 13207457 frs-bus:AuditExemptWithAccountantsReport 2021-02-17 2022-02-28 13207457 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-02-17 2022-02-28 13207457 frs-bus:LargeCompaniesRegimeForAccounts 2021-02-17 2022-02-28 13207457 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-02-17 2022-02-28 13207457 frs-bus:SmallCompaniesRegimeForAccounts 2021-02-17 2022-02-28 13207457 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-02-17 2022-02-28 13207457 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-02-17 2022-02-28 13207457 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-02-17 2022-02-28 13207457 frs-bus:OrdinaryShareClass1 2021-02-17 2022-02-28 13207457 frs-bus:OrdinaryShareClass1 2021-02-16 13207457 frs-bus:OrdinaryShareClass1 2022-02-28 13207457 frs-bus:OrdinaryShareClass2 2021-02-17 2022-02-28 13207457 frs-bus:OrdinaryShareClass2 2021-02-16 13207457 frs-bus:OrdinaryShareClass2 2022-02-28 13207457 frs-bus:OrdinaryShareClass3 2021-02-17 2022-02-28 13207457 frs-bus:OrdinaryShareClass3 2021-02-16 13207457 frs-bus:OrdinaryShareClass3 2022-02-28 13207457 frs-bus:OrdinaryShareClass4 2021-02-17 2022-02-28 13207457 frs-bus:OrdinaryShareClass4 2021-02-16 13207457 frs-bus:OrdinaryShareClass4 2022-02-28 13207457 frs-bus:OrdinaryShareClass5 2021-02-17 2022-02-28 13207457 frs-bus:OrdinaryShareClass5 2021-02-16 13207457 frs-bus:OrdinaryShareClass5 2022-02-28 13207457 frs-bus:PreferenceShareClass1 2021-02-17 2022-02-28 13207457 frs-bus:PreferenceShareClass1 2021-02-16 13207457 frs-bus:PreferenceShareClass1 2022-02-28 13207457 frs-bus:PreferenceShareClass2 2021-02-17 2022-02-28 13207457 frs-bus:PreferenceShareClass2 2021-02-16 13207457 frs-bus:PreferenceShareClass2 2022-02-28 13207457 frs-bus:PreferenceShareClass3 2021-02-17 2022-02-28 13207457 frs-bus:PreferenceShareClass3 2021-02-16 13207457 frs-bus:PreferenceShareClass3 2022-02-28 13207457 frs-bus:PreferenceShareClass4 2021-02-17 2022-02-28 13207457 frs-bus:PreferenceShareClass4 2021-02-16 13207457 frs-bus:PreferenceShareClass4 2022-02-28 13207457 frs-bus:PreferenceShareClass5 2021-02-17 2022-02-28 13207457 frs-bus:PreferenceShareClass5 2021-02-16 13207457 frs-bus:PreferenceShareClass5 2022-02-28 13207457 1 2021-02-17 2022-02-28 13207457 1 2022-02-28 13207457 1 2021-02-17 2022-02-28 13207457 frs-core:LeasedAssets 2021-02-17 2022-02-28 13207457 frs-core:OwnedAssets 2021-02-17 2022-02-28 13207457 frs-core:CurrencyRisk 2021-02-17 2022-02-28 13207457 frs-core:MarketRisk 2021-02-17 2022-02-28 13207457 frs-core:InterestRateRisk 2021-02-17 2022-02-28 13207457 frs-core:DeferredTaxation 2021-02-17 2022-02-28 13207457 frs-core:DeferredTaxation 2021-02-16 13207457 frs-core:DeferredTaxation 2022-02-28 13207457 frs-core:OtherProvisionsContingentLiabilities 2021-02-17 2022-02-28 13207457 frs-core:OtherProvisionsContingentLiabilities 2021-02-16 13207457 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 13207457 frs-core:ProvisionsDeferredTax 2022-02-28 13207457 frs-core:OtherDeferredTax 2022-02-28 13207457 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 13207457 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 13207457 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 13207457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-17 2022-02-28 13207457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-16 13207457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 13207457 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-17 2022-02-28 13207457 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-16 13207457 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 13207457 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-17 2022-02-28 13207457 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-16 13207457 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 13207457 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 13207457 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 13207457 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 13207457 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 13207457 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 13207457 frs-core:TaxCreditsDeferredTax 2022-02-28 13207457 frs-core:CostValuation 2021-02-16 13207457 frs-core:AdditionsToInvestments 2022-02-28 13207457 frs-core:DisposalsRepaymentsInvestments 2022-02-28 13207457 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 13207457 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 13207457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 13207457 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 13207457 frs-core:CostValuation 2022-02-28 13207457 frs-core:ProvisionsForImpairmentInvestments 2021-02-16 13207457 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 13207457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 13207457 frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:ListedExchangeTraded 2021-02-16 13207457 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-16 13207457 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-16 13207457 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13207457 frs-core:UnlistedNon-exchangeTraded 2022-02-28 13207457 frs-core:UnlistedNon-exchangeTraded 2021-02-16 13207457 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-16 13207457 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13207457 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13207457 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13207457 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13207457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13207457 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-17 2022-02-28 13207457 dpl-frs:Item3 2021-02-17 2022-02-28 13207457 dpl-frs:Item3 2021-02-16 13207457 dpl-frs:Item3 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item3 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item3 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-17 2022-02-28 13207457 dpl-frs:Item4 2021-02-17 2022-02-28 13207457 dpl-frs:Item4 2021-02-16 13207457 dpl-frs:Item4 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item4 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item4 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-17 2022-02-28 13207457 dpl-frs:Item5 2021-02-17 2022-02-28 13207457 dpl-frs:Item5 2021-02-16 13207457 dpl-frs:Item5 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item5 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item5 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-17 2022-02-28 13207457 dpl-frs:Item6 2021-02-17 2022-02-28 13207457 dpl-frs:Item6 2021-02-16 13207457 dpl-frs:Item6 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item6 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item6 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-17 2022-02-28 13207457 dpl-frs:Item7 2021-02-17 2022-02-28 13207457 dpl-frs:Item7 2021-02-16 13207457 dpl-frs:Item7 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item7 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item7 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-17 2022-02-28 13207457 dpl-frs:Item8 2021-02-17 2022-02-28 13207457 dpl-frs:Item8 2021-02-16 13207457 dpl-frs:Item8 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item8 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item8 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-17 2022-02-28 13207457 dpl-frs:Item9 2021-02-17 2022-02-28 13207457 dpl-frs:Item9 2021-02-16 13207457 dpl-frs:Item9 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item9 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item9 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item9 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-02-17 2022-02-28 13207457 dpl-frs:Item10 2021-02-17 2022-02-28 13207457 dpl-frs:Item10 2021-02-16 13207457 dpl-frs:Item10 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item10 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item10 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item10 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-02-17 2022-02-28 13207457 dpl-frs:Item11 2021-02-17 2022-02-28 13207457 dpl-frs:Item11 2021-02-16 13207457 dpl-frs:Item11 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item11 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item11 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-17 2022-02-28 13207457 dpl-frs:Item12 2021-02-17 2022-02-28 13207457 dpl-frs:Item12 2021-02-16 13207457 dpl-frs:Item12 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item12 2021-02-17 2022-02-28 13207457 dpl-frs:CostSales dpl-frs:Item12 2021-02-16 13207457 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13207457 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-17 2022-02-28 13207457 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-17 2022-02-28 13207457 1 2021-02-17 2022-02-28 13207457 frs-countries:EnglandWales 2021-02-17 2022-02-28
Registered number: 13207457
CKCS South West Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13207457
28 February 2023 28 February 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,833 45,833
Tangible Assets 5 339,689 361,070
380,522 406,903
CURRENT ASSETS
Stocks 6 8,596 24,923
Debtors 7 156,849 140,412
Cash at bank and in hand 56,791 114,278
222,236 279,613
Creditors: Amounts Falling Due Within One Year 8 (424,046 ) (477,441 )
NET CURRENT ASSETS (LIABILITIES) (201,810 ) (197,828 )
TOTAL ASSETS LESS CURRENT LIABILITIES 178,712 209,075
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,737 ) -
NET ASSETS 165,975 209,075
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 165,875 208,975
SHAREHOLDERS' FUNDS 165,975 209,075
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
Miss Sarah Lock
Director
28/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CKCS South West Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13207457 . The registered office is 3 Buckland House, William Prance Road, Plymouth, Devon, PL6 5WR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over 50 years
Plant & Machinery 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2022: 24)
25 24
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2022 50,000
As at 28 February 2023 50,000
Amortisation
As at 1 March 2022 4,167
Provided during the period 5,000
As at 28 February 2023 9,167
Net Book Value
As at 28 February 2023 40,833
As at 1 March 2022 45,833
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 March 2022 100,000 314,763 414,763
Additions - 51,804 51,804
As at 28 February 2023 100,000 366,567 466,567
Depreciation
As at 1 March 2022 1,667 52,026 53,693
Provided during the period 2,000 71,185 73,185
As at 28 February 2023 3,667 123,211 126,878
Net Book Value
As at 28 February 2023 96,333 243,356 339,689
As at 1 March 2022 98,333 262,737 361,070
Page 4
Page 5
6. Stocks
28 February 2023 28 February 2022
£ £
Stock 8,596 24,923
8,596 24,923
7. Debtors
28 February 2023 28 February 2022
£ £
Due within one year
Trade debtors 8,224 341
Amounts owed by group undertakings 93,539 81,294
Other debtors 55,086 58,777
156,849 140,412
8. Creditors: Amounts Falling Due Within One Year
28 February 2023 28 February 2022
£ £
Trade creditors 36,709 28,433
Amounts owed to group undertakings 324,501 412,501
Other creditors 4,685 8,136
Taxation and social security 58,151 28,371
424,046 477,441
9. Share Capital
28 February 2023 28 February 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Lock Plymouth Limited (12072446, registered in England) by virtue of its shareholding in the company.
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