Acorah Software Products - Accounts Production 14.2.200 false true 28 February 2022 7 December 2020 false 1 March 2022 28 February 2023 28 February 2023 13068626 Mr Jason Galvin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13068626 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 13068626 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 13068626 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 13068626 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 13068626 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 13068626 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 13068626 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 13068626 2022-02-28 13068626 2023-02-28 13068626 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 2023-02-28 13068626 frs-core:AfterOneYear 2022-03-01 2023-02-28 13068626 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 13068626 frs-core:BetweenOneFiveYears 2023-02-28 13068626 frs-core:ComputerEquipment 2023-02-28 13068626 frs-core:ComputerEquipment 2022-03-01 2023-02-28 13068626 frs-core:ComputerEquipment 2022-02-28 13068626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 13068626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 13068626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 13068626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 13068626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 13068626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 13068626 frs-core:FurnitureFittings 2023-02-28 13068626 frs-core:FurnitureFittings 2022-03-01 2023-02-28 13068626 frs-core:FurnitureFittings 2022-02-28 13068626 frs-core:NetGoodwill 2023-02-28 13068626 frs-core:NetGoodwill 2022-03-01 2023-02-28 13068626 frs-core:NetGoodwill 2022-02-28 13068626 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 13068626 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 13068626 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 13068626 frs-core:LandBuildings 2023-02-28 13068626 frs-core:LandBuildings 2022-03-01 2023-02-28 13068626 frs-core:LandBuildings 2022-02-28 13068626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 13068626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 13068626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 13068626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 13068626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 13068626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 13068626 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 13068626 frs-core:MoreThanFiveYears 2023-02-28 13068626 frs-core:MotorVehicles 2023-02-28 13068626 frs-core:MotorVehicles 2022-03-01 2023-02-28 13068626 frs-core:MotorVehicles 2022-02-28 13068626 frs-core:OtherResidualIntangibleAssets 2023-02-28 13068626 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 13068626 frs-core:OtherResidualIntangibleAssets 2022-02-28 13068626 frs-core:PlantMachinery 2023-02-28 13068626 frs-core:PlantMachinery 2022-03-01 2023-02-28 13068626 frs-core:PlantMachinery 2022-02-28 13068626 frs-core:Secured 2023-02-28 13068626 frs-core:Unsecured 2023-02-28 13068626 frs-core:WithinOneYear 2022-03-01 2023-02-28 13068626 frs-core:WithinOneYear 2023-02-28 13068626 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 13068626 frs-core:CapitalRedemptionReserve 2022-02-28 13068626 frs-core:CapitalRedemptionReserve 2023-02-28 13068626 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 13068626 frs-core:OtherReservesSubtotal 2022-02-28 13068626 frs-core:OtherReservesSubtotal 2023-02-28 13068626 frs-core:RevaluationReserve 2022-03-01 2023-02-28 13068626 frs-core:RevaluationReserve 2022-02-28 13068626 frs-core:RevaluationReserve 2023-02-28 13068626 frs-core:SharePremium 2022-03-01 2023-02-28 13068626 frs-core:SharePremium 2022-02-28 13068626 frs-core:SharePremium 2023-02-28 13068626 frs-core:ShareCapital 2022-03-01 2023-02-28 13068626 frs-core:ShareCapital 2022-02-28 13068626 frs-core:ShareCapital 2023-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 13068626 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 13068626 frs-countries:Europe 2022-03-01 2023-02-28 13068626 frs-countries:NorthAmerica 2022-03-01 2023-02-28 13068626 frs-countries:SouthAmerica 2022-03-01 2023-02-28 13068626 frs-countries:Asia 2022-03-01 2023-02-28 13068626 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 13068626 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 13068626 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 13068626 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 13068626 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 13068626 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 13068626 frs-bus:FullAccounts 2022-03-01 2023-02-28 13068626 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 13068626 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 13068626 frs-bus:FRS102 2022-03-01 2023-02-28 13068626 frs-bus:MediumEntities 2022-03-01 2023-02-28 13068626 frs-bus:SmallEntities 2022-03-01 2023-02-28 13068626 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 13068626 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 13068626 frs-bus:Audited 2022-03-01 2023-02-28 13068626 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 13068626 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 13068626 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 13068626 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 13068626 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 13068626 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 13068626 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 13068626 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 13068626 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 13068626 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 13068626 frs-bus:OrdinaryShareClass1 2022-02-28 13068626 frs-bus:OrdinaryShareClass1 2023-02-28 13068626 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 13068626 frs-bus:OrdinaryShareClass2 2022-02-28 13068626 frs-bus:OrdinaryShareClass2 2023-02-28 13068626 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 13068626 frs-bus:OrdinaryShareClass3 2022-02-28 13068626 frs-bus:OrdinaryShareClass3 2023-02-28 13068626 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 13068626 frs-bus:OrdinaryShareClass4 2022-02-28 13068626 frs-bus:OrdinaryShareClass4 2023-02-28 13068626 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 13068626 frs-bus:OrdinaryShareClass5 2022-02-28 13068626 frs-bus:OrdinaryShareClass5 2023-02-28 13068626 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 13068626 frs-bus:PreferenceShareClass1 2022-02-28 13068626 frs-bus:PreferenceShareClass1 2023-02-28 13068626 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 13068626 frs-bus:PreferenceShareClass2 2022-02-28 13068626 frs-bus:PreferenceShareClass2 2023-02-28 13068626 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 13068626 frs-bus:PreferenceShareClass3 2022-02-28 13068626 frs-bus:PreferenceShareClass3 2023-02-28 13068626 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 13068626 frs-bus:PreferenceShareClass4 2022-02-28 13068626 frs-bus:PreferenceShareClass4 2023-02-28 13068626 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 13068626 frs-bus:PreferenceShareClass5 2022-02-28 13068626 frs-bus:PreferenceShareClass5 2023-02-28 13068626 1 2022-03-01 2023-02-28 13068626 1 2023-02-28 13068626 1 2022-03-01 2023-02-28 13068626 frs-core:LeasedAssets 2022-03-01 2023-02-28 13068626 frs-core:OwnedAssets 2022-03-01 2023-02-28 13068626 frs-core:CurrencyRisk 2022-03-01 2023-02-28 13068626 frs-core:MarketRisk 2022-03-01 2023-02-28 13068626 frs-core:InterestRateRisk 2022-03-01 2023-02-28 13068626 frs-core:DeferredTaxation 2022-03-01 2023-02-28 13068626 frs-core:DeferredTaxation 2022-02-28 13068626 frs-core:DeferredTaxation 2023-02-28 13068626 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 13068626 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 13068626 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 13068626 frs-core:ProvisionsDeferredTax 2023-02-28 13068626 frs-core:OtherDeferredTax 2023-02-28 13068626 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 13068626 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 13068626 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 13068626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 13068626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 13068626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 13068626 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 13068626 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 13068626 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 13068626 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 13068626 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 13068626 frs-core:TaxCreditsDeferredTax 2023-02-28 13068626 frs-core:CostValuation 2022-02-28 13068626 frs-core:AdditionsToInvestments 2023-02-28 13068626 frs-core:DisposalsRepaymentsInvestments 2023-02-28 13068626 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 13068626 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 13068626 frs-core:CostValuation 2023-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 13068626 frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13068626 frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13068626 dpl-frs:CostSales 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales 2022-02-28 13068626 dpl-frs:CostSales 2023-02-28 13068626 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 13068626 frs-bus:Director1 2022-03-01 2023-02-28 13068626 frs-bus:Director1 2022-02-28 13068626 frs-bus:Director1 2023-02-28 13068626 1 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 1 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 1 2023-02-28 13068626 2 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 2 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 2 2023-02-28 13068626 3 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 3 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 3 2023-02-28 13068626 4 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 4 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 4 2023-02-28 13068626 5 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 5 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 5 2023-02-28 13068626 6 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 6 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 6 2023-02-28 13068626 7 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 7 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 7 2023-02-28 13068626 8 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 8 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 8 2023-02-28 13068626 9 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 9 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 9 2023-02-28 13068626 10 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 10 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 10 2023-02-28 13068626 11 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 11 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 11 2023-02-28 13068626 12 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 12 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 12 2023-02-28 13068626 13 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 13 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 13 2023-02-28 13068626 14 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 14 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 14 2023-02-28 13068626 15 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 15 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 15 2023-02-28 13068626 16 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 16 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 16 2023-02-28 13068626 17 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 17 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 17 2023-02-28 13068626 18 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 18 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 18 2023-02-28 13068626 19 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 19 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 19 2023-02-28 13068626 20 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments 20 2023-02-28 13068626 frs-core:Non-currentFinancialInstruments 20 2023-02-28 13068626 dpl-frs:Item1 2022-03-01 2023-02-28 13068626 dpl-frs:Item1 2022-02-28 13068626 dpl-frs:Item1 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 13068626 dpl-frs:Item2 2022-03-01 2023-02-28 13068626 dpl-frs:Item2 2022-02-28 13068626 dpl-frs:Item2 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 13068626 dpl-frs:Item3 2022-03-01 2023-02-28 13068626 dpl-frs:Item3 2022-02-28 13068626 dpl-frs:Item3 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 13068626 dpl-frs:Item4 2022-03-01 2023-02-28 13068626 dpl-frs:Item4 2022-02-28 13068626 dpl-frs:Item4 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 13068626 dpl-frs:Item5 2022-03-01 2023-02-28 13068626 dpl-frs:Item5 2022-02-28 13068626 dpl-frs:Item5 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 13068626 dpl-frs:Item6 2022-03-01 2023-02-28 13068626 dpl-frs:Item6 2022-02-28 13068626 dpl-frs:Item6 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 13068626 dpl-frs:Item7 2022-03-01 2023-02-28 13068626 dpl-frs:Item7 2022-02-28 13068626 dpl-frs:Item7 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 13068626 dpl-frs:Item8 2022-03-01 2023-02-28 13068626 dpl-frs:Item8 2022-02-28 13068626 dpl-frs:Item8 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 13068626 dpl-frs:Item9 2022-03-01 2023-02-28 13068626 dpl-frs:Item9 2022-02-28 13068626 dpl-frs:Item9 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 13068626 dpl-frs:Item10 2022-03-01 2023-02-28 13068626 dpl-frs:Item10 2022-02-28 13068626 dpl-frs:Item10 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 13068626 dpl-frs:Item11 2022-03-01 2023-02-28 13068626 dpl-frs:Item11 2022-02-28 13068626 dpl-frs:Item11 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 13068626 dpl-frs:Item12 2022-03-01 2023-02-28 13068626 dpl-frs:Item12 2022-02-28 13068626 dpl-frs:Item12 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 13068626 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 13068626 1 2022-03-01 2023-02-28 13068626 frs-countries:EnglandWales 2022-03-01 2023-02-28 13068626 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-06 13068626 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 13068626 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-07 2022-02-28 13068626 frs-core:AllSubsidiaries 2020-12-07 2022-02-28 13068626 frs-core:KeyManagementPersonnel 2020-12-07 2022-02-28 13068626 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-07 2022-02-28 13068626 frs-core:OtherRelatedParties 2020-12-07 2022-02-28 13068626 2020-12-06 13068626 2022-02-28 13068626 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 2020-12-07 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 2022-02-28 13068626 frs-core:AfterOneYear 2020-12-07 2022-02-28 13068626 frs-core:BetweenOneFiveYears 2020-12-07 2022-02-28 13068626 frs-core:BetweenOneFiveYears 2022-02-28 13068626 frs-core:ComputerEquipment 2022-02-28 13068626 frs-core:ComputerEquipment 2020-12-07 2022-02-28 13068626 frs-core:ComputerEquipment 2020-12-06 13068626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 13068626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-07 2022-02-28 13068626 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-06 13068626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 13068626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-07 2022-02-28 13068626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-06 13068626 frs-core:FurnitureFittings 2022-02-28 13068626 frs-core:FurnitureFittings 2020-12-07 2022-02-28 13068626 frs-core:FurnitureFittings 2020-12-06 13068626 frs-core:NetGoodwill 2022-02-28 13068626 frs-core:NetGoodwill 2020-12-07 2022-02-28 13068626 frs-core:NetGoodwill 2020-12-06 13068626 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 13068626 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-07 2022-02-28 13068626 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-06 13068626 frs-core:LandBuildings 2022-02-28 13068626 frs-core:LandBuildings 2020-12-07 2022-02-28 13068626 frs-core:LandBuildings 2020-12-06 13068626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 13068626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-07 2022-02-28 13068626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-06 13068626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 13068626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-07 2022-02-28 13068626 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-06 13068626 frs-core:MoreThanFiveYears 2020-12-07 2022-02-28 13068626 frs-core:MoreThanFiveYears 2022-02-28 13068626 frs-core:MotorVehicles 2022-02-28 13068626 frs-core:MotorVehicles 2020-12-07 2022-02-28 13068626 frs-core:MotorVehicles 2020-12-06 13068626 frs-core:OtherResidualIntangibleAssets 2022-02-28 13068626 frs-core:OtherResidualIntangibleAssets 2020-12-07 2022-02-28 13068626 frs-core:OtherResidualIntangibleAssets 2020-12-06 13068626 frs-core:PlantMachinery 2022-02-28 13068626 frs-core:PlantMachinery 2020-12-07 2022-02-28 13068626 frs-core:PlantMachinery 2020-12-06 13068626 frs-core:Secured 2022-02-28 13068626 frs-core:Unsecured 2022-02-28 13068626 frs-core:WithinOneYear 2020-12-07 2022-02-28 13068626 frs-core:WithinOneYear 2022-02-28 13068626 frs-core:CapitalRedemptionReserve 2020-12-07 2022-02-28 13068626 frs-core:CapitalRedemptionReserve 2020-12-06 13068626 frs-core:CapitalRedemptionReserve 2022-02-28 13068626 frs-core:OtherReservesSubtotal 2020-12-07 2022-02-28 13068626 frs-core:OtherReservesSubtotal 2020-12-06 13068626 frs-core:OtherReservesSubtotal 2022-02-28 13068626 frs-core:RevaluationReserve 2020-12-07 2022-02-28 13068626 frs-core:RevaluationReserve 2020-12-06 13068626 frs-core:RevaluationReserve 2022-02-28 13068626 frs-core:SharePremium 2020-12-07 2022-02-28 13068626 frs-core:SharePremium 2020-12-06 13068626 frs-core:SharePremium 2022-02-28 13068626 frs-core:ShareCapital 2020-12-07 2022-02-28 13068626 frs-core:ShareCapital 2020-12-06 13068626 frs-core:ShareCapital 2022-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses 2020-12-07 2022-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-06 13068626 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses 2020-12-06 13068626 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13068626 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-06 13068626 frs-countries:UnitedKingdom 2020-12-07 2022-02-28 13068626 frs-countries:Europe 2020-12-07 2022-02-28 13068626 frs-countries:NorthAmerica 2020-12-07 2022-02-28 13068626 frs-countries:SouthAmerica 2020-12-07 2022-02-28 13068626 frs-countries:Asia 2020-12-07 2022-02-28 13068626 frs-countries:RestWorldOutsideUK 2020-12-07 2022-02-28 13068626 frs-bus:HighestPaidDirector 2020-12-07 2022-02-28 13068626 frs-bus:PrivateLimitedCompanyLtd 2020-12-07 2022-02-28 13068626 frs-bus:CompanyLimitedByGuarantee 2020-12-07 2022-02-28 13068626 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-07 2022-02-28 13068626 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-07 2022-02-28 13068626 frs-bus:FullAccounts 2020-12-07 2022-02-28 13068626 frs-bus:FilletedAccounts 2020-12-07 2022-02-28 13068626 frs-bus:AbridgedAccounts 2020-12-07 2022-02-28 13068626 frs-bus:FRS102 2020-12-07 2022-02-28 13068626 frs-bus:MediumEntities 2020-12-07 2022-02-28 13068626 frs-bus:SmallEntities 2020-12-07 2022-02-28 13068626 frs-bus:EntityHasNeverTraded 2020-12-07 2022-02-28 13068626 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-07 2022-02-28 13068626 frs-bus:Audited 2020-12-07 2022-02-28 13068626 frs-bus:AuditExempt-NoAccountantsReport 2020-12-07 2022-02-28 13068626 frs-bus:AuditExemptWithAccountantsReport 2020-12-07 2022-02-28 13068626 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-07 2022-02-28 13068626 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-07 2022-02-28 13068626 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-07 2022-02-28 13068626 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-07 2022-02-28 13068626 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-07 2022-02-28 13068626 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-07 2022-02-28 13068626 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-07 2022-02-28 13068626 frs-bus:OrdinaryShareClass1 2020-12-07 2022-02-28 13068626 frs-bus:OrdinaryShareClass1 2020-12-06 13068626 frs-bus:OrdinaryShareClass1 2022-02-28 13068626 frs-bus:OrdinaryShareClass2 2020-12-07 2022-02-28 13068626 frs-bus:OrdinaryShareClass2 2020-12-06 13068626 frs-bus:OrdinaryShareClass2 2022-02-28 13068626 frs-bus:OrdinaryShareClass3 2020-12-07 2022-02-28 13068626 frs-bus:OrdinaryShareClass3 2020-12-06 13068626 frs-bus:OrdinaryShareClass3 2022-02-28 13068626 frs-bus:OrdinaryShareClass4 2020-12-07 2022-02-28 13068626 frs-bus:OrdinaryShareClass4 2020-12-06 13068626 frs-bus:OrdinaryShareClass4 2022-02-28 13068626 frs-bus:OrdinaryShareClass5 2020-12-07 2022-02-28 13068626 frs-bus:OrdinaryShareClass5 2020-12-06 13068626 frs-bus:OrdinaryShareClass5 2022-02-28 13068626 frs-bus:PreferenceShareClass1 2020-12-07 2022-02-28 13068626 frs-bus:PreferenceShareClass1 2020-12-06 13068626 frs-bus:PreferenceShareClass1 2022-02-28 13068626 frs-bus:PreferenceShareClass2 2020-12-07 2022-02-28 13068626 frs-bus:PreferenceShareClass2 2020-12-06 13068626 frs-bus:PreferenceShareClass2 2022-02-28 13068626 frs-bus:PreferenceShareClass3 2020-12-07 2022-02-28 13068626 frs-bus:PreferenceShareClass3 2020-12-06 13068626 frs-bus:PreferenceShareClass3 2022-02-28 13068626 frs-bus:PreferenceShareClass4 2020-12-07 2022-02-28 13068626 frs-bus:PreferenceShareClass4 2020-12-06 13068626 frs-bus:PreferenceShareClass4 2022-02-28 13068626 frs-bus:PreferenceShareClass5 2020-12-07 2022-02-28 13068626 frs-bus:PreferenceShareClass5 2020-12-06 13068626 frs-bus:PreferenceShareClass5 2022-02-28 13068626 1 2020-12-07 2022-02-28 13068626 1 2022-02-28 13068626 1 2020-12-07 2022-02-28 13068626 frs-core:LeasedAssets 2020-12-07 2022-02-28 13068626 frs-core:OwnedAssets 2020-12-07 2022-02-28 13068626 frs-core:CurrencyRisk 2020-12-07 2022-02-28 13068626 frs-core:MarketRisk 2020-12-07 2022-02-28 13068626 frs-core:InterestRateRisk 2020-12-07 2022-02-28 13068626 frs-core:DeferredTaxation 2020-12-07 2022-02-28 13068626 frs-core:DeferredTaxation 2020-12-06 13068626 frs-core:DeferredTaxation 2022-02-28 13068626 frs-core:OtherProvisionsContingentLiabilities 2020-12-07 2022-02-28 13068626 frs-core:OtherProvisionsContingentLiabilities 2020-12-06 13068626 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 13068626 frs-core:ProvisionsDeferredTax 2022-02-28 13068626 frs-core:OtherDeferredTax 2022-02-28 13068626 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 13068626 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 13068626 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 13068626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-07 2022-02-28 13068626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-06 13068626 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-07 2022-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-06 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-07 2022-02-28 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-06 13068626 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 13068626 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 13068626 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 13068626 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 13068626 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 13068626 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 13068626 frs-core:TaxCreditsDeferredTax 2022-02-28 13068626 frs-core:CostValuation 2020-12-06 13068626 frs-core:AdditionsToInvestments 2022-02-28 13068626 frs-core:DisposalsRepaymentsInvestments 2022-02-28 13068626 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 13068626 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 13068626 frs-core:CostValuation 2022-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments 2020-12-06 13068626 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 13068626 frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:ListedExchangeTraded 2020-12-06 13068626 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-06 13068626 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-06 13068626 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 13068626 frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:UnlistedNon-exchangeTraded 2020-12-06 13068626 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-06 13068626 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-06 13068626 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 13068626 dpl-frs:CostSales 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales 2020-12-06 13068626 dpl-frs:CostSales 2022-02-28 13068626 dpl-frs:DistributionCosts 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses 2020-12-07 2022-02-28 13068626 frs-bus:Director1 2020-12-07 2022-02-28 13068626 frs-bus:Director1 2020-12-06 13068626 frs-bus:Director1 2022-02-28 13068626 1 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 1 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 1 2022-02-28 13068626 2 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 2 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 2 2022-02-28 13068626 3 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 3 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 3 2022-02-28 13068626 4 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 4 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 4 2022-02-28 13068626 5 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 5 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 5 2022-02-28 13068626 6 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 6 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 6 2022-02-28 13068626 7 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 7 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 7 2022-02-28 13068626 8 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 8 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 8 2022-02-28 13068626 9 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 9 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 9 2022-02-28 13068626 10 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 10 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 10 2022-02-28 13068626 11 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 11 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 11 2022-02-28 13068626 12 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 12 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 12 2022-02-28 13068626 13 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 13 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 13 2022-02-28 13068626 14 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 14 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 14 2022-02-28 13068626 15 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 15 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 15 2022-02-28 13068626 16 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 16 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 16 2022-02-28 13068626 17 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 17 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 17 2022-02-28 13068626 18 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 18 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 18 2022-02-28 13068626 19 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 19 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 19 2022-02-28 13068626 20 2020-12-07 2022-02-28 13068626 frs-core:CurrentFinancialInstruments 20 2022-02-28 13068626 frs-core:Non-currentFinancialInstruments 20 2022-02-28 13068626 dpl-frs:Item1 2020-12-07 2022-02-28 13068626 dpl-frs:Item1 2020-12-06 13068626 dpl-frs:Item1 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item1 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item1 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-07 2022-02-28 13068626 dpl-frs:Item2 2020-12-07 2022-02-28 13068626 dpl-frs:Item2 2020-12-06 13068626 dpl-frs:Item2 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item2 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item2 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-07 2022-02-28 13068626 dpl-frs:Item3 2020-12-07 2022-02-28 13068626 dpl-frs:Item3 2020-12-06 13068626 dpl-frs:Item3 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item3 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item3 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-07 2022-02-28 13068626 dpl-frs:Item4 2020-12-07 2022-02-28 13068626 dpl-frs:Item4 2020-12-06 13068626 dpl-frs:Item4 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item4 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item4 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-07 2022-02-28 13068626 dpl-frs:Item5 2020-12-07 2022-02-28 13068626 dpl-frs:Item5 2020-12-06 13068626 dpl-frs:Item5 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item5 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item5 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-07 2022-02-28 13068626 dpl-frs:Item6 2020-12-07 2022-02-28 13068626 dpl-frs:Item6 2020-12-06 13068626 dpl-frs:Item6 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item6 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item6 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-07 2022-02-28 13068626 dpl-frs:Item7 2020-12-07 2022-02-28 13068626 dpl-frs:Item7 2020-12-06 13068626 dpl-frs:Item7 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item7 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item7 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-07 2022-02-28 13068626 dpl-frs:Item8 2020-12-07 2022-02-28 13068626 dpl-frs:Item8 2020-12-06 13068626 dpl-frs:Item8 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item8 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item8 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-07 2022-02-28 13068626 dpl-frs:Item9 2020-12-07 2022-02-28 13068626 dpl-frs:Item9 2020-12-06 13068626 dpl-frs:Item9 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item9 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item9 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-07 2022-02-28 13068626 dpl-frs:Item10 2020-12-07 2022-02-28 13068626 dpl-frs:Item10 2020-12-06 13068626 dpl-frs:Item10 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item10 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item10 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-07 2022-02-28 13068626 dpl-frs:Item11 2020-12-07 2022-02-28 13068626 dpl-frs:Item11 2020-12-06 13068626 dpl-frs:Item11 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item11 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item11 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-07 2022-02-28 13068626 dpl-frs:Item12 2020-12-07 2022-02-28 13068626 dpl-frs:Item12 2020-12-06 13068626 dpl-frs:Item12 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item12 2020-12-07 2022-02-28 13068626 dpl-frs:CostSales dpl-frs:Item12 2020-12-06 13068626 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13068626 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-07 2022-02-28 13068626 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-07 2022-02-28 13068626 1 2020-12-07 2022-02-28 13068626 frs-countries:EnglandWales 2020-12-07 2022-02-28
Registered number: 13068626
HLP4G LIMITED
ABRIDGED Financial Statements
For The Year Ended 28 February 2023
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Financial Statements
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 13068626
28 February 2023 28 February 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 47,950 -
Debtors 8 -
Cash at bank and in hand 90,162 10
138,120 10
Creditors: Amounts Falling Due Within One Year (129,774 ) -
NET CURRENT ASSETS (LIABILITIES) 8,346 10
TOTAL ASSETS LESS CURRENT LIABILITIES 8,346 10
NET ASSETS 8,346 10
CAPITAL AND RESERVES
Called up share capital 4 10 10
Profit and Loss Account 8,336 -
SHAREHOLDERS' FUNDS 8,346 10
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board on 9 June 2023 and were signed on its behalf by:
Mr Jason Galvin
Director
9 June 2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
HLP4G LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 13068626 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Director are reported in the notes to the accounts.
Transactions with Galvin Projects Limited are reported in the notes to the accounts.
There are no other related party transactions to report.
The are no contingent liabilities or post balance sheet events to report.
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 represents the total invoice value, excluding value added tax (VAT), of sales made, labour services provided and administrative charges receivable during the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation.
Depreciation will be calculated at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
No depreciation is provided in the year of acquisition.
No tangible fixed assets have been acquired so far.
2.4. Stocks and Work in Progress
Work in Progress is valued at the prime cost of labour and materials plus other direct expenses.
2.5. Accounting Reference Date
The accounting reference date is 28 February.
These accounts cover the year ending 28 February 2023.
2.6. Comparative Figures
The comparative figures are as at 28 February 2022 or are for the 64 week period starting on 7 December 2020, this being he date of incorporation, and ending on 28 February 2022.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2022: NIL)
- -
4. Share Capital
28 February 2023 28 February 2022
Allotted, called up and fully paid £ £
10 Ordinary Shares of £ 1.00 each 10 10
5. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 2
Page 3
28 February 2023 28 February 2022
£ £
Mr Jason Galvin 5,000 -
6. Related Party Transactions
Galvin Projects Limited is owned and controlled by Mr Jason Galvin and his wife, Mrs Joanna Galvin and is an associated company.
HLP4G Limited, which was previously dormant, began trading on 1 March 2022. Its principal activity is the management of labour for Galvin Projects Limited, although it is also available to undertakes a small number of construction projects unconnected with Galvin Projects Limited.
Transactions between HLP4G Limited and Galvin Projects Limited are summarised as follows:
Labour charges invoiced to Galvin Projects Ltd in the year £3,175,000 (2022 £Nil)
Gross administration charges invoiced in the year £20,008 (2022 £Nil)
Monies received from Galvin Projects Limited in the year £3,195,000) (2022 £Nil)
Monies due from Galvin Projects Limited carried forward £8 (2022 £Nil)
Labour charges are invoiced subject to the VAT domestic reverse charge.
Gross administration charges are inclusive of VAT.
Labour charges invoiced in the year on account of the following year total £80,000 and are included in creditors as advance fees.
Labour charges for the year which were not invoiced until after the year end date total £47,950 and are reported as work in progress.
7. Ultimate Controlling Party
The Company was controlled throughout the year by Mr Jason Galvin who held 10 £1 Ordinary Shares, there being 10 £1 Ordinary Shares in issue.
Page 3