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 07516641 Miss Alison King Mr Nicolas Dougill Mr Nicolas Dougill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07516641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 07516641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 07516641 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 07516641 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 07516641 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 07516641 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 07516641 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 07516641 2022-02-28 07516641 2023-02-28 07516641 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 2023-02-28 07516641 frs-core:AfterOneYear 2022-03-01 2023-02-28 07516641 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 07516641 frs-core:BetweenOneFiveYears 2023-02-28 07516641 frs-core:ComputerEquipment 2023-02-28 07516641 frs-core:ComputerEquipment 2022-03-01 2023-02-28 07516641 frs-core:ComputerEquipment 2022-02-28 07516641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 07516641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 07516641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 07516641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 07516641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 07516641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 07516641 frs-core:FurnitureFittings 2023-02-28 07516641 frs-core:FurnitureFittings 2022-03-01 2023-02-28 07516641 frs-core:FurnitureFittings 2022-02-28 07516641 frs-core:NetGoodwill 2023-02-28 07516641 frs-core:NetGoodwill 2022-03-01 2023-02-28 07516641 frs-core:NetGoodwill 2022-02-28 07516641 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 07516641 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 07516641 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 07516641 frs-core:LandBuildings 2023-02-28 07516641 frs-core:LandBuildings 2022-03-01 2023-02-28 07516641 frs-core:LandBuildings 2022-02-28 07516641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 07516641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 07516641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 07516641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 07516641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 07516641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 07516641 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 07516641 frs-core:MoreThanFiveYears 2023-02-28 07516641 frs-core:MotorVehicles 2023-02-28 07516641 frs-core:MotorVehicles 2022-03-01 2023-02-28 07516641 frs-core:MotorVehicles 2022-02-28 07516641 frs-core:OtherResidualIntangibleAssets 2023-02-28 07516641 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 07516641 frs-core:OtherResidualIntangibleAssets 2022-02-28 07516641 frs-core:PlantMachinery 2023-02-28 07516641 frs-core:PlantMachinery 2022-03-01 2023-02-28 07516641 frs-core:PlantMachinery 2022-02-28 07516641 frs-core:Secured 2023-02-28 07516641 frs-core:Unsecured 2023-02-28 07516641 frs-core:WithinOneYear 2022-03-01 2023-02-28 07516641 frs-core:WithinOneYear 2023-02-28 07516641 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 07516641 frs-core:CapitalRedemptionReserve 2022-02-28 07516641 frs-core:CapitalRedemptionReserve 2023-02-28 07516641 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 07516641 frs-core:OtherReservesSubtotal 2022-02-28 07516641 frs-core:OtherReservesSubtotal 2023-02-28 07516641 frs-core:RevaluationReserve 2022-03-01 2023-02-28 07516641 frs-core:RevaluationReserve 2022-02-28 07516641 frs-core:RevaluationReserve 2023-02-28 07516641 frs-core:SharePremium 2022-03-01 2023-02-28 07516641 frs-core:SharePremium 2022-02-28 07516641 frs-core:SharePremium 2023-02-28 07516641 frs-core:ShareCapital 2022-03-01 2023-02-28 07516641 frs-core:ShareCapital 2022-02-28 07516641 frs-core:ShareCapital 2023-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 07516641 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 07516641 frs-countries:Europe 2022-03-01 2023-02-28 07516641 frs-countries:NorthAmerica 2022-03-01 2023-02-28 07516641 frs-countries:SouthAmerica 2022-03-01 2023-02-28 07516641 frs-countries:Asia 2022-03-01 2023-02-28 07516641 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 07516641 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 07516641 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 07516641 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 07516641 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 07516641 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 07516641 frs-bus:FullAccounts 2022-03-01 2023-02-28 07516641 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 07516641 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 07516641 frs-bus:FRS102 2022-03-01 2023-02-28 07516641 frs-bus:MediumEntities 2022-03-01 2023-02-28 07516641 frs-bus:SmallEntities 2022-03-01 2023-02-28 07516641 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 07516641 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 07516641 frs-bus:Audited 2022-03-01 2023-02-28 07516641 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 07516641 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 07516641 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 07516641 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 07516641 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 07516641 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 07516641 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 07516641 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 07516641 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 07516641 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 07516641 frs-bus:OrdinaryShareClass1 2022-02-28 07516641 frs-bus:OrdinaryShareClass1 2023-02-28 07516641 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 07516641 frs-bus:OrdinaryShareClass2 2022-02-28 07516641 frs-bus:OrdinaryShareClass2 2023-02-28 07516641 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 07516641 frs-bus:OrdinaryShareClass3 2022-02-28 07516641 frs-bus:OrdinaryShareClass3 2023-02-28 07516641 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 07516641 frs-bus:OrdinaryShareClass4 2022-02-28 07516641 frs-bus:OrdinaryShareClass4 2023-02-28 07516641 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 07516641 frs-bus:OrdinaryShareClass5 2022-02-28 07516641 frs-bus:OrdinaryShareClass5 2023-02-28 07516641 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 07516641 frs-bus:PreferenceShareClass1 2022-02-28 07516641 frs-bus:PreferenceShareClass1 2023-02-28 07516641 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 07516641 frs-bus:PreferenceShareClass2 2022-02-28 07516641 frs-bus:PreferenceShareClass2 2023-02-28 07516641 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 07516641 frs-bus:PreferenceShareClass3 2022-02-28 07516641 frs-bus:PreferenceShareClass3 2023-02-28 07516641 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 07516641 frs-bus:PreferenceShareClass4 2022-02-28 07516641 frs-bus:PreferenceShareClass4 2023-02-28 07516641 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 07516641 frs-bus:PreferenceShareClass5 2022-02-28 07516641 frs-bus:PreferenceShareClass5 2023-02-28 07516641 1 2022-03-01 2023-02-28 07516641 1 2023-02-28 07516641 1 2022-03-01 2023-02-28 07516641 frs-core:LeasedAssets 2022-03-01 2023-02-28 07516641 frs-core:OwnedAssets 2022-03-01 2023-02-28 07516641 frs-core:CurrencyRisk 2022-03-01 2023-02-28 07516641 frs-core:MarketRisk 2022-03-01 2023-02-28 07516641 frs-core:InterestRateRisk 2022-03-01 2023-02-28 07516641 frs-core:DeferredTaxation 2022-03-01 2023-02-28 07516641 frs-core:DeferredTaxation 2022-02-28 07516641 frs-core:DeferredTaxation 2023-02-28 07516641 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 07516641 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 07516641 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 07516641 frs-core:ProvisionsDeferredTax 2023-02-28 07516641 frs-core:OtherDeferredTax 2023-02-28 07516641 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 07516641 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 07516641 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 07516641 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 07516641 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 07516641 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 07516641 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 07516641 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 07516641 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 07516641 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 07516641 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 07516641 frs-core:TaxCreditsDeferredTax 2023-02-28 07516641 frs-core:CostValuation 2022-02-28 07516641 frs-core:AdditionsToInvestments 2023-02-28 07516641 frs-core:DisposalsRepaymentsInvestments 2023-02-28 07516641 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 07516641 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 07516641 frs-core:CostValuation 2023-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 07516641 frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 07516641 frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 07516641 dpl-frs:CostSales 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales 2022-02-28 07516641 dpl-frs:CostSales 2023-02-28 07516641 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 07516641 frs-bus:Director1 2022-03-01 2023-02-28 07516641 frs-bus:Director1 2022-02-28 07516641 frs-bus:Director1 2023-02-28 07516641 frs-bus:Director2 2022-03-01 2023-02-28 07516641 frs-bus:Director2 2022-02-28 07516641 frs-bus:Director2 2023-02-28 07516641 frs-bus:CompanySecretary1 2022-03-01 2023-02-28 07516641 1 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 1 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 1 2023-02-28 07516641 2 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 2 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 2 2023-02-28 07516641 3 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 3 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 3 2023-02-28 07516641 4 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 4 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 4 2023-02-28 07516641 5 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 5 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 5 2023-02-28 07516641 6 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 6 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 6 2023-02-28 07516641 7 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 7 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 7 2023-02-28 07516641 8 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 8 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 8 2023-02-28 07516641 9 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 9 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 9 2023-02-28 07516641 10 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 10 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 10 2023-02-28 07516641 11 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 11 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 11 2023-02-28 07516641 12 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 12 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 12 2023-02-28 07516641 13 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 13 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 13 2023-02-28 07516641 14 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 14 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 14 2023-02-28 07516641 15 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 15 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 15 2023-02-28 07516641 16 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 16 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 16 2023-02-28 07516641 17 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 17 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 17 2023-02-28 07516641 18 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 18 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 18 2023-02-28 07516641 19 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 19 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 19 2023-02-28 07516641 20 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments 20 2023-02-28 07516641 frs-core:Non-currentFinancialInstruments 20 2023-02-28 07516641 dpl-frs:Item1 2022-03-01 2023-02-28 07516641 dpl-frs:Item1 2022-02-28 07516641 dpl-frs:Item1 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 07516641 dpl-frs:Item2 2022-03-01 2023-02-28 07516641 dpl-frs:Item2 2022-02-28 07516641 dpl-frs:Item2 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 07516641 dpl-frs:Item3 2022-03-01 2023-02-28 07516641 dpl-frs:Item3 2022-02-28 07516641 dpl-frs:Item3 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 07516641 dpl-frs:Item4 2022-03-01 2023-02-28 07516641 dpl-frs:Item4 2022-02-28 07516641 dpl-frs:Item4 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 07516641 dpl-frs:Item5 2022-03-01 2023-02-28 07516641 dpl-frs:Item5 2022-02-28 07516641 dpl-frs:Item5 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 07516641 dpl-frs:Item6 2022-03-01 2023-02-28 07516641 dpl-frs:Item6 2022-02-28 07516641 dpl-frs:Item6 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 07516641 dpl-frs:Item7 2022-03-01 2023-02-28 07516641 dpl-frs:Item7 2022-02-28 07516641 dpl-frs:Item7 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 07516641 dpl-frs:Item8 2022-03-01 2023-02-28 07516641 dpl-frs:Item8 2022-02-28 07516641 dpl-frs:Item8 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 07516641 dpl-frs:Item9 2022-03-01 2023-02-28 07516641 dpl-frs:Item9 2022-02-28 07516641 dpl-frs:Item9 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 07516641 dpl-frs:Item10 2022-03-01 2023-02-28 07516641 dpl-frs:Item10 2022-02-28 07516641 dpl-frs:Item10 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 07516641 dpl-frs:Item11 2022-03-01 2023-02-28 07516641 dpl-frs:Item11 2022-02-28 07516641 dpl-frs:Item11 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 07516641 dpl-frs:Item12 2022-03-01 2023-02-28 07516641 dpl-frs:Item12 2022-02-28 07516641 dpl-frs:Item12 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 07516641 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 07516641 1 2022-03-01 2023-02-28 07516641 frs-countries:EnglandWales 2022-03-01 2023-02-28 07516641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 07516641 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 07516641 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 07516641 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 07516641 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 07516641 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 07516641 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 07516641 2021-02-28 07516641 2022-02-28 07516641 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 2022-02-28 07516641 frs-core:AfterOneYear 2021-03-01 2022-02-28 07516641 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 07516641 frs-core:BetweenOneFiveYears 2022-02-28 07516641 frs-core:ComputerEquipment 2022-02-28 07516641 frs-core:ComputerEquipment 2021-03-01 2022-02-28 07516641 frs-core:ComputerEquipment 2021-02-28 07516641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 07516641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 07516641 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 07516641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 07516641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 07516641 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 07516641 frs-core:FurnitureFittings 2022-02-28 07516641 frs-core:FurnitureFittings 2021-03-01 2022-02-28 07516641 frs-core:FurnitureFittings 2021-02-28 07516641 frs-core:NetGoodwill 2022-02-28 07516641 frs-core:NetGoodwill 2021-03-01 2022-02-28 07516641 frs-core:NetGoodwill 2021-02-28 07516641 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 07516641 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 07516641 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 07516641 frs-core:LandBuildings 2022-02-28 07516641 frs-core:LandBuildings 2021-03-01 2022-02-28 07516641 frs-core:LandBuildings 2021-02-28 07516641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 07516641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 07516641 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 07516641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 07516641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 07516641 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 07516641 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 07516641 frs-core:MoreThanFiveYears 2022-02-28 07516641 frs-core:MotorVehicles 2022-02-28 07516641 frs-core:MotorVehicles 2021-03-01 2022-02-28 07516641 frs-core:MotorVehicles 2021-02-28 07516641 frs-core:OtherResidualIntangibleAssets 2022-02-28 07516641 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 07516641 frs-core:OtherResidualIntangibleAssets 2021-02-28 07516641 frs-core:PlantMachinery 2022-02-28 07516641 frs-core:PlantMachinery 2021-03-01 2022-02-28 07516641 frs-core:PlantMachinery 2021-02-28 07516641 frs-core:Secured 2022-02-28 07516641 frs-core:Unsecured 2022-02-28 07516641 frs-core:WithinOneYear 2021-03-01 2022-02-28 07516641 frs-core:WithinOneYear 2022-02-28 07516641 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 07516641 frs-core:CapitalRedemptionReserve 2021-02-28 07516641 frs-core:CapitalRedemptionReserve 2022-02-28 07516641 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 07516641 frs-core:OtherReservesSubtotal 2021-02-28 07516641 frs-core:OtherReservesSubtotal 2022-02-28 07516641 frs-core:RevaluationReserve 2021-03-01 2022-02-28 07516641 frs-core:RevaluationReserve 2021-02-28 07516641 frs-core:RevaluationReserve 2022-02-28 07516641 frs-core:SharePremium 2021-03-01 2022-02-28 07516641 frs-core:SharePremium 2021-02-28 07516641 frs-core:SharePremium 2022-02-28 07516641 frs-core:ShareCapital 2021-03-01 2022-02-28 07516641 frs-core:ShareCapital 2021-02-28 07516641 frs-core:ShareCapital 2022-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 07516641 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 07516641 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 07516641 frs-countries:Europe 2021-03-01 2022-02-28 07516641 frs-countries:NorthAmerica 2021-03-01 2022-02-28 07516641 frs-countries:SouthAmerica 2021-03-01 2022-02-28 07516641 frs-countries:Asia 2021-03-01 2022-02-28 07516641 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 07516641 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 07516641 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 07516641 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 07516641 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 07516641 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 07516641 frs-bus:FullAccounts 2021-03-01 2022-02-28 07516641 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 07516641 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 07516641 frs-bus:FRS102 2021-03-01 2022-02-28 07516641 frs-bus:MediumEntities 2021-03-01 2022-02-28 07516641 frs-bus:SmallEntities 2021-03-01 2022-02-28 07516641 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 07516641 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 07516641 frs-bus:Audited 2021-03-01 2022-02-28 07516641 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 07516641 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 07516641 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 07516641 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 07516641 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 07516641 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 07516641 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 07516641 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 07516641 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 07516641 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 07516641 frs-bus:OrdinaryShareClass1 2021-02-28 07516641 frs-bus:OrdinaryShareClass1 2022-02-28 07516641 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 07516641 frs-bus:OrdinaryShareClass2 2021-02-28 07516641 frs-bus:OrdinaryShareClass2 2022-02-28 07516641 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 07516641 frs-bus:OrdinaryShareClass3 2021-02-28 07516641 frs-bus:OrdinaryShareClass3 2022-02-28 07516641 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 07516641 frs-bus:OrdinaryShareClass4 2021-02-28 07516641 frs-bus:OrdinaryShareClass4 2022-02-28 07516641 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 07516641 frs-bus:OrdinaryShareClass5 2021-02-28 07516641 frs-bus:OrdinaryShareClass5 2022-02-28 07516641 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 07516641 frs-bus:PreferenceShareClass1 2021-02-28 07516641 frs-bus:PreferenceShareClass1 2022-02-28 07516641 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 07516641 frs-bus:PreferenceShareClass2 2021-02-28 07516641 frs-bus:PreferenceShareClass2 2022-02-28 07516641 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 07516641 frs-bus:PreferenceShareClass3 2021-02-28 07516641 frs-bus:PreferenceShareClass3 2022-02-28 07516641 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 07516641 frs-bus:PreferenceShareClass4 2021-02-28 07516641 frs-bus:PreferenceShareClass4 2022-02-28 07516641 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 07516641 frs-bus:PreferenceShareClass5 2021-02-28 07516641 frs-bus:PreferenceShareClass5 2022-02-28 07516641 1 2021-03-01 2022-02-28 07516641 1 2022-02-28 07516641 1 2021-03-01 2022-02-28 07516641 frs-core:LeasedAssets 2021-03-01 2022-02-28 07516641 frs-core:OwnedAssets 2021-03-01 2022-02-28 07516641 frs-core:CurrencyRisk 2021-03-01 2022-02-28 07516641 frs-core:MarketRisk 2021-03-01 2022-02-28 07516641 frs-core:InterestRateRisk 2021-03-01 2022-02-28 07516641 frs-core:DeferredTaxation 2021-03-01 2022-02-28 07516641 frs-core:DeferredTaxation 2021-02-28 07516641 frs-core:DeferredTaxation 2022-02-28 07516641 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 07516641 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 07516641 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 07516641 frs-core:ProvisionsDeferredTax 2022-02-28 07516641 frs-core:OtherDeferredTax 2022-02-28 07516641 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 07516641 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 07516641 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 07516641 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 07516641 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 07516641 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 07516641 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 07516641 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 07516641 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 07516641 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 07516641 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 07516641 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 07516641 frs-core:TaxCreditsDeferredTax 2022-02-28 07516641 frs-core:CostValuation 2021-02-28 07516641 frs-core:AdditionsToInvestments 2022-02-28 07516641 frs-core:DisposalsRepaymentsInvestments 2022-02-28 07516641 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 07516641 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 07516641 frs-core:CostValuation 2022-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 07516641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 07516641 frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:ListedExchangeTraded 2021-02-28 07516641 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 07516641 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 07516641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 07516641 frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:UnlistedNon-exchangeTraded 2021-02-28 07516641 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 07516641 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 07516641 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 07516641 dpl-frs:CostSales 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales 2021-02-28 07516641 dpl-frs:CostSales 2022-02-28 07516641 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 07516641 frs-bus:Director1 2021-03-01 2022-02-28 07516641 frs-bus:Director1 2021-02-28 07516641 frs-bus:Director1 2022-02-28 07516641 frs-bus:Director2 2021-03-01 2022-02-28 07516641 frs-bus:Director2 2021-02-28 07516641 frs-bus:Director2 2022-02-28 07516641 frs-bus:CompanySecretary1 2021-03-01 2022-02-28 07516641 1 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 1 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 1 2022-02-28 07516641 2 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 2 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 2 2022-02-28 07516641 3 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 3 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 3 2022-02-28 07516641 4 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 4 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 4 2022-02-28 07516641 5 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 5 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 5 2022-02-28 07516641 6 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 6 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 6 2022-02-28 07516641 7 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 7 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 7 2022-02-28 07516641 8 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 8 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 8 2022-02-28 07516641 9 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 9 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 9 2022-02-28 07516641 10 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 10 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 10 2022-02-28 07516641 11 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 11 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 11 2022-02-28 07516641 12 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 12 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 12 2022-02-28 07516641 13 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 13 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 13 2022-02-28 07516641 14 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 14 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 14 2022-02-28 07516641 15 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 15 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 15 2022-02-28 07516641 16 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 16 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 16 2022-02-28 07516641 17 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 17 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 17 2022-02-28 07516641 18 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 18 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 18 2022-02-28 07516641 19 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 19 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 19 2022-02-28 07516641 20 2021-03-01 2022-02-28 07516641 frs-core:CurrentFinancialInstruments 20 2022-02-28 07516641 frs-core:Non-currentFinancialInstruments 20 2022-02-28 07516641 dpl-frs:Item1 2021-03-01 2022-02-28 07516641 dpl-frs:Item1 2021-02-28 07516641 dpl-frs:Item1 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 07516641 dpl-frs:Item2 2021-03-01 2022-02-28 07516641 dpl-frs:Item2 2021-02-28 07516641 dpl-frs:Item2 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 07516641 dpl-frs:Item3 2021-03-01 2022-02-28 07516641 dpl-frs:Item3 2021-02-28 07516641 dpl-frs:Item3 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 07516641 dpl-frs:Item4 2021-03-01 2022-02-28 07516641 dpl-frs:Item4 2021-02-28 07516641 dpl-frs:Item4 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 07516641 dpl-frs:Item5 2021-03-01 2022-02-28 07516641 dpl-frs:Item5 2021-02-28 07516641 dpl-frs:Item5 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 07516641 dpl-frs:Item6 2021-03-01 2022-02-28 07516641 dpl-frs:Item6 2021-02-28 07516641 dpl-frs:Item6 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 07516641 dpl-frs:Item7 2021-03-01 2022-02-28 07516641 dpl-frs:Item7 2021-02-28 07516641 dpl-frs:Item7 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 07516641 dpl-frs:Item8 2021-03-01 2022-02-28 07516641 dpl-frs:Item8 2021-02-28 07516641 dpl-frs:Item8 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 07516641 dpl-frs:Item9 2021-03-01 2022-02-28 07516641 dpl-frs:Item9 2021-02-28 07516641 dpl-frs:Item9 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 07516641 dpl-frs:Item10 2021-03-01 2022-02-28 07516641 dpl-frs:Item10 2021-02-28 07516641 dpl-frs:Item10 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07516641 dpl-frs:Item11 2021-03-01 2022-02-28 07516641 dpl-frs:Item11 2021-02-28 07516641 dpl-frs:Item11 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07516641 dpl-frs:Item12 2021-03-01 2022-02-28 07516641 dpl-frs:Item12 2021-02-28 07516641 dpl-frs:Item12 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07516641 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07516641 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07516641 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07516641 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07516641 1 2021-03-01 2022-02-28 07516641 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07516641
Mot Motorsport Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
PAH Accounting
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Mot Motorsport Limited for the year ended 28 February 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Mot Motorsport Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Mot Motorsport Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Mot Motorsport Limited and state those matters that we have agreed to state to the directors of Mot Motorsport Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mot Motorsport Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Mot Motorsport Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mot Motorsport Limited . You consider that Mot Motorsport Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Mot Motorsport Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
PAH Accounting
21 November 2023
PAH Accounting
FCCA
Unit 2 The Pound
Coate
Devizes
SN10 3LG
Page 1
Page 2
Balance Sheet
Registered number: 07516641
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 64,000 64,000
Tangible Assets 5 31,433 41,818
95,433 105,818
CURRENT ASSETS
Stocks 6 19,494 33,260
Debtors 7 2,484 6,600
Cash at bank and in hand 2,908 12,711
24,886 52,571
Creditors: Amounts Falling Due Within One Year 8 (217,441 ) (224,841 )
NET CURRENT ASSETS (LIABILITIES) (192,555 ) (172,270 )
TOTAL ASSETS LESS CURRENT LIABILITIES (97,122 ) (66,452 )
NET LIABILITIES (97,122 ) (66,452 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (97,222 ) (66,552 )
SHAREHOLDERS' FUNDS (97,122) (66,452)
Page 2
Page 3
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 Nicolas Dougill
Director
21 November 2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Mot Motorsport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07516641 . The registered office is Building 8, The Old Depot Bridge Street, Weedon Bec, Northamptonshire, NN7 4PS.
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 - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... 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:
Plant & Machinery 33.33% Reducing balance
Motor Vehicles 20% Reducing balance
Computer Equipment 33.33% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 March 2022 64,000
As at 28 February 2023 64,000
Net Book Value
As at 28 February 2023 64,000
As at 1 March 2022 64,000
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2022 26,082 56,441 6,921 89,444
Additions 757 - 213 970
As at 28 February 2023 26,839 56,441 7,134 90,414
Depreciation
As at 1 March 2022 22,018 19,352 6,256 47,626
Provided during the period 1,205 9,272 878 11,355
As at 28 February 2023 23,223 28,624 7,134 58,981
Net Book Value
As at 28 February 2023 3,616 27,817 - 31,433
As at 1 March 2022 4,064 37,089 665 41,818
6. Stocks
2023 2022
£ £
Stock 19,494 33,260
19,494 33,260
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,484 6,600
2,484 6,600
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 481 15,180
VAT 2,368 2,812
Accruals and deferred income 600 600
Directors' loan accounts 213,992 206,249
217,441 224,841
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5