Acorah Software Products - Accounts Production 14.2.200 false true 28 February 2022 1 September 2020 false 1 March 2022 28 February 2023 28 February 2023 12176689 Mr Seko Lesatele iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12176689 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 12176689 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 12176689 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 12176689 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 12176689 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 12176689 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 12176689 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 12176689 2022-02-28 12176689 2023-02-28 12176689 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 2023-02-28 12176689 frs-core:AfterOneYear 2022-03-01 2023-02-28 12176689 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 12176689 frs-core:BetweenOneFiveYears 2023-02-28 12176689 frs-core:ComputerEquipment 2023-02-28 12176689 frs-core:ComputerEquipment 2022-03-01 2023-02-28 12176689 frs-core:ComputerEquipment 2022-02-28 12176689 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 12176689 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 12176689 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 12176689 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 12176689 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 12176689 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 12176689 frs-core:FurnitureFittings 2023-02-28 12176689 frs-core:FurnitureFittings 2022-03-01 2023-02-28 12176689 frs-core:FurnitureFittings 2022-02-28 12176689 frs-core:NetGoodwill 2023-02-28 12176689 frs-core:NetGoodwill 2022-03-01 2023-02-28 12176689 frs-core:NetGoodwill 2022-02-28 12176689 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 12176689 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 12176689 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 12176689 frs-core:LandBuildings 2023-02-28 12176689 frs-core:LandBuildings 2022-03-01 2023-02-28 12176689 frs-core:LandBuildings 2022-02-28 12176689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 12176689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 12176689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 12176689 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 12176689 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 12176689 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 12176689 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 12176689 frs-core:MoreThanFiveYears 2023-02-28 12176689 frs-core:MotorVehicles 2023-02-28 12176689 frs-core:MotorVehicles 2022-03-01 2023-02-28 12176689 frs-core:MotorVehicles 2022-02-28 12176689 frs-core:OtherResidualIntangibleAssets 2023-02-28 12176689 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 12176689 frs-core:OtherResidualIntangibleAssets 2022-02-28 12176689 frs-core:PlantMachinery 2023-02-28 12176689 frs-core:PlantMachinery 2022-03-01 2023-02-28 12176689 frs-core:PlantMachinery 2022-02-28 12176689 frs-core:Secured 2023-02-28 12176689 frs-core:Unsecured 2023-02-28 12176689 frs-core:WithinOneYear 2022-03-01 2023-02-28 12176689 frs-core:WithinOneYear 2023-02-28 12176689 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 12176689 frs-core:CapitalRedemptionReserve 2022-02-28 12176689 frs-core:CapitalRedemptionReserve 2023-02-28 12176689 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 12176689 frs-core:OtherReservesSubtotal 2022-02-28 12176689 frs-core:OtherReservesSubtotal 2023-02-28 12176689 frs-core:RevaluationReserve 2022-03-01 2023-02-28 12176689 frs-core:RevaluationReserve 2022-02-28 12176689 frs-core:RevaluationReserve 2023-02-28 12176689 frs-core:SharePremium 2022-03-01 2023-02-28 12176689 frs-core:SharePremium 2022-02-28 12176689 frs-core:SharePremium 2023-02-28 12176689 frs-core:ShareCapital 2022-03-01 2023-02-28 12176689 frs-core:ShareCapital 2022-02-28 12176689 frs-core:ShareCapital 2023-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 12176689 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 12176689 frs-countries:Europe 2022-03-01 2023-02-28 12176689 frs-countries:NorthAmerica 2022-03-01 2023-02-28 12176689 frs-countries:SouthAmerica 2022-03-01 2023-02-28 12176689 frs-countries:Asia 2022-03-01 2023-02-28 12176689 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 12176689 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 12176689 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 12176689 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 12176689 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 12176689 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 12176689 frs-bus:FullAccounts 2022-03-01 2023-02-28 12176689 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 12176689 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 12176689 frs-bus:FRS102 2022-03-01 2023-02-28 12176689 frs-bus:MediumEntities 2022-03-01 2023-02-28 12176689 frs-bus:SmallEntities 2022-03-01 2023-02-28 12176689 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 12176689 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 12176689 frs-bus:Audited 2022-03-01 2023-02-28 12176689 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 12176689 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 12176689 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 12176689 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 12176689 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 12176689 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 12176689 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 12176689 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 12176689 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 12176689 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 12176689 frs-bus:OrdinaryShareClass1 2022-02-28 12176689 frs-bus:OrdinaryShareClass1 2023-02-28 12176689 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 12176689 frs-bus:OrdinaryShareClass2 2022-02-28 12176689 frs-bus:OrdinaryShareClass2 2023-02-28 12176689 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 12176689 frs-bus:OrdinaryShareClass3 2022-02-28 12176689 frs-bus:OrdinaryShareClass3 2023-02-28 12176689 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 12176689 frs-bus:OrdinaryShareClass4 2022-02-28 12176689 frs-bus:OrdinaryShareClass4 2023-02-28 12176689 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 12176689 frs-bus:OrdinaryShareClass5 2022-02-28 12176689 frs-bus:OrdinaryShareClass5 2023-02-28 12176689 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 12176689 frs-bus:PreferenceShareClass1 2022-02-28 12176689 frs-bus:PreferenceShareClass1 2023-02-28 12176689 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 12176689 frs-bus:PreferenceShareClass2 2022-02-28 12176689 frs-bus:PreferenceShareClass2 2023-02-28 12176689 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 12176689 frs-bus:PreferenceShareClass3 2022-02-28 12176689 frs-bus:PreferenceShareClass3 2023-02-28 12176689 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 12176689 frs-bus:PreferenceShareClass4 2022-02-28 12176689 frs-bus:PreferenceShareClass4 2023-02-28 12176689 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 12176689 frs-bus:PreferenceShareClass5 2022-02-28 12176689 frs-bus:PreferenceShareClass5 2023-02-28 12176689 1 2022-03-01 2023-02-28 12176689 1 2023-02-28 12176689 1 2022-03-01 2023-02-28 12176689 frs-core:LeasedAssets 2022-03-01 2023-02-28 12176689 frs-core:OwnedAssets 2022-03-01 2023-02-28 12176689 frs-core:CurrencyRisk 2022-03-01 2023-02-28 12176689 frs-core:MarketRisk 2022-03-01 2023-02-28 12176689 frs-core:InterestRateRisk 2022-03-01 2023-02-28 12176689 frs-core:DeferredTaxation 2022-03-01 2023-02-28 12176689 frs-core:DeferredTaxation 2022-02-28 12176689 frs-core:DeferredTaxation 2023-02-28 12176689 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 12176689 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 12176689 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 12176689 frs-core:ProvisionsDeferredTax 2023-02-28 12176689 frs-core:OtherDeferredTax 2023-02-28 12176689 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 12176689 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 12176689 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 12176689 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 12176689 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 12176689 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 12176689 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 12176689 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 12176689 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 12176689 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 12176689 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 12176689 frs-core:TaxCreditsDeferredTax 2023-02-28 12176689 frs-core:CostValuation 2022-02-28 12176689 frs-core:AdditionsToInvestments 2023-02-28 12176689 frs-core:DisposalsRepaymentsInvestments 2023-02-28 12176689 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 12176689 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 12176689 frs-core:CostValuation 2023-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 12176689 frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 12176689 frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 12176689 dpl-frs:CostSales 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales 2022-02-28 12176689 dpl-frs:CostSales 2023-02-28 12176689 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 12176689 frs-bus:Director1 2022-03-01 2023-02-28 12176689 frs-bus:Director1 2022-02-28 12176689 frs-bus:Director1 2023-02-28 12176689 1 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 1 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 1 2023-02-28 12176689 2 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 2 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 2 2023-02-28 12176689 3 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 3 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 3 2023-02-28 12176689 4 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 4 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 4 2023-02-28 12176689 5 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 5 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 5 2023-02-28 12176689 6 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 6 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 6 2023-02-28 12176689 7 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 7 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 7 2023-02-28 12176689 8 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 8 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 8 2023-02-28 12176689 9 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 9 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 9 2023-02-28 12176689 10 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 10 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 10 2023-02-28 12176689 11 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 11 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 11 2023-02-28 12176689 12 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 12 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 12 2023-02-28 12176689 13 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 13 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 13 2023-02-28 12176689 14 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 14 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 14 2023-02-28 12176689 15 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 15 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 15 2023-02-28 12176689 16 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 16 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 16 2023-02-28 12176689 17 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 17 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 17 2023-02-28 12176689 18 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 18 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 18 2023-02-28 12176689 19 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 19 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 19 2023-02-28 12176689 20 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments 20 2023-02-28 12176689 frs-core:Non-currentFinancialInstruments 20 2023-02-28 12176689 dpl-frs:Item1 2022-03-01 2023-02-28 12176689 dpl-frs:Item1 2022-02-28 12176689 dpl-frs:Item1 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 12176689 dpl-frs:Item2 2022-03-01 2023-02-28 12176689 dpl-frs:Item2 2022-02-28 12176689 dpl-frs:Item2 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 12176689 dpl-frs:Item3 2022-03-01 2023-02-28 12176689 dpl-frs:Item3 2022-02-28 12176689 dpl-frs:Item3 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 12176689 dpl-frs:Item4 2022-03-01 2023-02-28 12176689 dpl-frs:Item4 2022-02-28 12176689 dpl-frs:Item4 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 12176689 dpl-frs:Item5 2022-03-01 2023-02-28 12176689 dpl-frs:Item5 2022-02-28 12176689 dpl-frs:Item5 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 12176689 dpl-frs:Item6 2022-03-01 2023-02-28 12176689 dpl-frs:Item6 2022-02-28 12176689 dpl-frs:Item6 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 12176689 dpl-frs:Item7 2022-03-01 2023-02-28 12176689 dpl-frs:Item7 2022-02-28 12176689 dpl-frs:Item7 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 12176689 dpl-frs:Item8 2022-03-01 2023-02-28 12176689 dpl-frs:Item8 2022-02-28 12176689 dpl-frs:Item8 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 12176689 dpl-frs:Item9 2022-03-01 2023-02-28 12176689 dpl-frs:Item9 2022-02-28 12176689 dpl-frs:Item9 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 12176689 dpl-frs:Item10 2022-03-01 2023-02-28 12176689 dpl-frs:Item10 2022-02-28 12176689 dpl-frs:Item10 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 12176689 dpl-frs:Item11 2022-03-01 2023-02-28 12176689 dpl-frs:Item11 2022-02-28 12176689 dpl-frs:Item11 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 12176689 dpl-frs:Item12 2022-03-01 2023-02-28 12176689 dpl-frs:Item12 2022-02-28 12176689 dpl-frs:Item12 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 12176689 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 12176689 1 2022-03-01 2023-02-28 12176689 frs-countries:EnglandWales 2022-03-01 2023-02-28 12176689 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-08-31 12176689 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 12176689 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-09-01 2022-02-28 12176689 frs-core:AllSubsidiaries 2020-09-01 2022-02-28 12176689 frs-core:KeyManagementPersonnel 2020-09-01 2022-02-28 12176689 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-09-01 2022-02-28 12176689 frs-core:OtherRelatedParties 2020-09-01 2022-02-28 12176689 2020-08-31 12176689 2022-02-28 12176689 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 2020-09-01 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 2022-02-28 12176689 frs-core:AfterOneYear 2020-09-01 2022-02-28 12176689 frs-core:BetweenOneFiveYears 2020-09-01 2022-02-28 12176689 frs-core:BetweenOneFiveYears 2022-02-28 12176689 frs-core:ComputerEquipment 2022-02-28 12176689 frs-core:ComputerEquipment 2020-09-01 2022-02-28 12176689 frs-core:ComputerEquipment 2020-08-31 12176689 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 12176689 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-01 2022-02-28 12176689 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-31 12176689 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 12176689 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-01 2022-02-28 12176689 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-31 12176689 frs-core:FurnitureFittings 2022-02-28 12176689 frs-core:FurnitureFittings 2020-09-01 2022-02-28 12176689 frs-core:FurnitureFittings 2020-08-31 12176689 frs-core:NetGoodwill 2022-02-28 12176689 frs-core:NetGoodwill 2020-09-01 2022-02-28 12176689 frs-core:NetGoodwill 2020-08-31 12176689 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 12176689 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-01 2022-02-28 12176689 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-31 12176689 frs-core:LandBuildings 2022-02-28 12176689 frs-core:LandBuildings 2020-09-01 2022-02-28 12176689 frs-core:LandBuildings 2020-08-31 12176689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 12176689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-01 2022-02-28 12176689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-31 12176689 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 12176689 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-01 2022-02-28 12176689 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-31 12176689 frs-core:MoreThanFiveYears 2020-09-01 2022-02-28 12176689 frs-core:MoreThanFiveYears 2022-02-28 12176689 frs-core:MotorVehicles 2022-02-28 12176689 frs-core:MotorVehicles 2020-09-01 2022-02-28 12176689 frs-core:MotorVehicles 2020-08-31 12176689 frs-core:OtherResidualIntangibleAssets 2022-02-28 12176689 frs-core:OtherResidualIntangibleAssets 2020-09-01 2022-02-28 12176689 frs-core:OtherResidualIntangibleAssets 2020-08-31 12176689 frs-core:PlantMachinery 2022-02-28 12176689 frs-core:PlantMachinery 2020-09-01 2022-02-28 12176689 frs-core:PlantMachinery 2020-08-31 12176689 frs-core:Secured 2022-02-28 12176689 frs-core:Unsecured 2022-02-28 12176689 frs-core:WithinOneYear 2020-09-01 2022-02-28 12176689 frs-core:WithinOneYear 2022-02-28 12176689 frs-core:CapitalRedemptionReserve 2020-09-01 2022-02-28 12176689 frs-core:CapitalRedemptionReserve 2020-08-31 12176689 frs-core:CapitalRedemptionReserve 2022-02-28 12176689 frs-core:OtherReservesSubtotal 2020-09-01 2022-02-28 12176689 frs-core:OtherReservesSubtotal 2020-08-31 12176689 frs-core:OtherReservesSubtotal 2022-02-28 12176689 frs-core:RevaluationReserve 2020-09-01 2022-02-28 12176689 frs-core:RevaluationReserve 2020-08-31 12176689 frs-core:RevaluationReserve 2022-02-28 12176689 frs-core:SharePremium 2020-09-01 2022-02-28 12176689 frs-core:SharePremium 2020-08-31 12176689 frs-core:SharePremium 2022-02-28 12176689 frs-core:ShareCapital 2020-09-01 2022-02-28 12176689 frs-core:ShareCapital 2020-08-31 12176689 frs-core:ShareCapital 2022-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses 2020-09-01 2022-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-08-31 12176689 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses 2020-08-31 12176689 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 12176689 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-08-31 12176689 frs-countries:UnitedKingdom 2020-09-01 2022-02-28 12176689 frs-countries:Europe 2020-09-01 2022-02-28 12176689 frs-countries:NorthAmerica 2020-09-01 2022-02-28 12176689 frs-countries:SouthAmerica 2020-09-01 2022-02-28 12176689 frs-countries:Asia 2020-09-01 2022-02-28 12176689 frs-countries:RestWorldOutsideUK 2020-09-01 2022-02-28 12176689 frs-bus:HighestPaidDirector 2020-09-01 2022-02-28 12176689 frs-bus:PrivateLimitedCompanyLtd 2020-09-01 2022-02-28 12176689 frs-bus:CompanyLimitedByGuarantee 2020-09-01 2022-02-28 12176689 frs-bus:LimitedLiabilityPartnershipLLP 2020-09-01 2022-02-28 12176689 frs-bus:LimitedLiabilityPartnershipsSORP 2020-09-01 2022-02-28 12176689 frs-bus:FullAccounts 2020-09-01 2022-02-28 12176689 frs-bus:FilletedAccounts 2020-09-01 2022-02-28 12176689 frs-bus:AbridgedAccounts 2020-09-01 2022-02-28 12176689 frs-bus:FRS102 2020-09-01 2022-02-28 12176689 frs-bus:MediumEntities 2020-09-01 2022-02-28 12176689 frs-bus:SmallEntities 2020-09-01 2022-02-28 12176689 frs-bus:EntityHasNeverTraded 2020-09-01 2022-02-28 12176689 frs-bus:EntityNoLongerTradingButTradedInPast 2020-09-01 2022-02-28 12176689 frs-bus:Audited 2020-09-01 2022-02-28 12176689 frs-bus:AuditExempt-NoAccountantsReport 2020-09-01 2022-02-28 12176689 frs-bus:AuditExemptWithAccountantsReport 2020-09-01 2022-02-28 12176689 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-09-01 2022-02-28 12176689 frs-bus:LargeCompaniesRegimeForAccounts 2020-09-01 2022-02-28 12176689 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-09-01 2022-02-28 12176689 frs-bus:SmallCompaniesRegimeForAccounts 2020-09-01 2022-02-28 12176689 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-09-01 2022-02-28 12176689 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-09-01 2022-02-28 12176689 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-09-01 2022-02-28 12176689 frs-bus:OrdinaryShareClass1 2020-09-01 2022-02-28 12176689 frs-bus:OrdinaryShareClass1 2020-08-31 12176689 frs-bus:OrdinaryShareClass1 2022-02-28 12176689 frs-bus:OrdinaryShareClass2 2020-09-01 2022-02-28 12176689 frs-bus:OrdinaryShareClass2 2020-08-31 12176689 frs-bus:OrdinaryShareClass2 2022-02-28 12176689 frs-bus:OrdinaryShareClass3 2020-09-01 2022-02-28 12176689 frs-bus:OrdinaryShareClass3 2020-08-31 12176689 frs-bus:OrdinaryShareClass3 2022-02-28 12176689 frs-bus:OrdinaryShareClass4 2020-09-01 2022-02-28 12176689 frs-bus:OrdinaryShareClass4 2020-08-31 12176689 frs-bus:OrdinaryShareClass4 2022-02-28 12176689 frs-bus:OrdinaryShareClass5 2020-09-01 2022-02-28 12176689 frs-bus:OrdinaryShareClass5 2020-08-31 12176689 frs-bus:OrdinaryShareClass5 2022-02-28 12176689 frs-bus:PreferenceShareClass1 2020-09-01 2022-02-28 12176689 frs-bus:PreferenceShareClass1 2020-08-31 12176689 frs-bus:PreferenceShareClass1 2022-02-28 12176689 frs-bus:PreferenceShareClass2 2020-09-01 2022-02-28 12176689 frs-bus:PreferenceShareClass2 2020-08-31 12176689 frs-bus:PreferenceShareClass2 2022-02-28 12176689 frs-bus:PreferenceShareClass3 2020-09-01 2022-02-28 12176689 frs-bus:PreferenceShareClass3 2020-08-31 12176689 frs-bus:PreferenceShareClass3 2022-02-28 12176689 frs-bus:PreferenceShareClass4 2020-09-01 2022-02-28 12176689 frs-bus:PreferenceShareClass4 2020-08-31 12176689 frs-bus:PreferenceShareClass4 2022-02-28 12176689 frs-bus:PreferenceShareClass5 2020-09-01 2022-02-28 12176689 frs-bus:PreferenceShareClass5 2020-08-31 12176689 frs-bus:PreferenceShareClass5 2022-02-28 12176689 1 2020-09-01 2022-02-28 12176689 1 2022-02-28 12176689 1 2020-09-01 2022-02-28 12176689 frs-core:LeasedAssets 2020-09-01 2022-02-28 12176689 frs-core:OwnedAssets 2020-09-01 2022-02-28 12176689 frs-core:CurrencyRisk 2020-09-01 2022-02-28 12176689 frs-core:MarketRisk 2020-09-01 2022-02-28 12176689 frs-core:InterestRateRisk 2020-09-01 2022-02-28 12176689 frs-core:DeferredTaxation 2020-09-01 2022-02-28 12176689 frs-core:DeferredTaxation 2020-08-31 12176689 frs-core:DeferredTaxation 2022-02-28 12176689 frs-core:OtherProvisionsContingentLiabilities 2020-09-01 2022-02-28 12176689 frs-core:OtherProvisionsContingentLiabilities 2020-08-31 12176689 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 12176689 frs-core:ProvisionsDeferredTax 2022-02-28 12176689 frs-core:OtherDeferredTax 2022-02-28 12176689 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 12176689 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 12176689 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 12176689 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-01 2022-02-28 12176689 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-31 12176689 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-01 2022-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-08-31 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-01 2022-02-28 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-08-31 12176689 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 12176689 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 12176689 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 12176689 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 12176689 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 12176689 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 12176689 frs-core:TaxCreditsDeferredTax 2022-02-28 12176689 frs-core:CostValuation 2020-08-31 12176689 frs-core:AdditionsToInvestments 2022-02-28 12176689 frs-core:DisposalsRepaymentsInvestments 2022-02-28 12176689 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 12176689 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 12176689 frs-core:CostValuation 2022-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments 2020-08-31 12176689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 12176689 frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:ListedExchangeTraded 2020-08-31 12176689 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-08-31 12176689 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-08-31 12176689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 12176689 frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:UnlistedNon-exchangeTraded 2020-08-31 12176689 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-08-31 12176689 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-08-31 12176689 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 12176689 dpl-frs:CostSales 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales 2020-08-31 12176689 dpl-frs:CostSales 2022-02-28 12176689 dpl-frs:DistributionCosts 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses 2020-09-01 2022-02-28 12176689 frs-bus:Director1 2020-09-01 2022-02-28 12176689 frs-bus:Director1 2020-08-31 12176689 frs-bus:Director1 2022-02-28 12176689 1 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 1 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 1 2022-02-28 12176689 2 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 2 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 2 2022-02-28 12176689 3 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 3 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 3 2022-02-28 12176689 4 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 4 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 4 2022-02-28 12176689 5 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 5 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 5 2022-02-28 12176689 6 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 6 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 6 2022-02-28 12176689 7 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 7 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 7 2022-02-28 12176689 8 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 8 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 8 2022-02-28 12176689 9 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 9 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 9 2022-02-28 12176689 10 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 10 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 10 2022-02-28 12176689 11 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 11 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 11 2022-02-28 12176689 12 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 12 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 12 2022-02-28 12176689 13 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 13 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 13 2022-02-28 12176689 14 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 14 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 14 2022-02-28 12176689 15 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 15 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 15 2022-02-28 12176689 16 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 16 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 16 2022-02-28 12176689 17 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 17 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 17 2022-02-28 12176689 18 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 18 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 18 2022-02-28 12176689 19 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 19 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 19 2022-02-28 12176689 20 2020-09-01 2022-02-28 12176689 frs-core:CurrentFinancialInstruments 20 2022-02-28 12176689 frs-core:Non-currentFinancialInstruments 20 2022-02-28 12176689 dpl-frs:Item1 2020-09-01 2022-02-28 12176689 dpl-frs:Item1 2020-08-31 12176689 dpl-frs:Item1 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item1 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item1 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item1 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-09-01 2022-02-28 12176689 dpl-frs:Item2 2020-09-01 2022-02-28 12176689 dpl-frs:Item2 2020-08-31 12176689 dpl-frs:Item2 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item2 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item2 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item2 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-09-01 2022-02-28 12176689 dpl-frs:Item3 2020-09-01 2022-02-28 12176689 dpl-frs:Item3 2020-08-31 12176689 dpl-frs:Item3 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item3 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item3 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item3 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-09-01 2022-02-28 12176689 dpl-frs:Item4 2020-09-01 2022-02-28 12176689 dpl-frs:Item4 2020-08-31 12176689 dpl-frs:Item4 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item4 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item4 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item4 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-09-01 2022-02-28 12176689 dpl-frs:Item5 2020-09-01 2022-02-28 12176689 dpl-frs:Item5 2020-08-31 12176689 dpl-frs:Item5 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item5 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item5 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item5 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-09-01 2022-02-28 12176689 dpl-frs:Item6 2020-09-01 2022-02-28 12176689 dpl-frs:Item6 2020-08-31 12176689 dpl-frs:Item6 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item6 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item6 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item6 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-09-01 2022-02-28 12176689 dpl-frs:Item7 2020-09-01 2022-02-28 12176689 dpl-frs:Item7 2020-08-31 12176689 dpl-frs:Item7 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item7 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item7 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item7 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-09-01 2022-02-28 12176689 dpl-frs:Item8 2020-09-01 2022-02-28 12176689 dpl-frs:Item8 2020-08-31 12176689 dpl-frs:Item8 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item8 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item8 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item8 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-09-01 2022-02-28 12176689 dpl-frs:Item9 2020-09-01 2022-02-28 12176689 dpl-frs:Item9 2020-08-31 12176689 dpl-frs:Item9 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item9 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item9 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item9 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-09-01 2022-02-28 12176689 dpl-frs:Item10 2020-09-01 2022-02-28 12176689 dpl-frs:Item10 2020-08-31 12176689 dpl-frs:Item10 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item10 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item10 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item10 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-09-01 2022-02-28 12176689 dpl-frs:Item11 2020-09-01 2022-02-28 12176689 dpl-frs:Item11 2020-08-31 12176689 dpl-frs:Item11 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item11 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item11 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item11 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-09-01 2022-02-28 12176689 dpl-frs:Item12 2020-09-01 2022-02-28 12176689 dpl-frs:Item12 2020-08-31 12176689 dpl-frs:Item12 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item12 2020-09-01 2022-02-28 12176689 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 12176689 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 12176689 dpl-frs:DistributionCosts dpl-frs:Item12 2020-09-01 2022-02-28 12176689 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-09-01 2022-02-28 12176689 1 2020-09-01 2022-02-28 12176689 frs-countries:EnglandWales 2020-09-01 2022-02-28
Utilitech Power Ltd
Financial Statements
For The Year Ended 28 February 2023
Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Utilitech Power Ltd For The Year Ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Utilitech Power Ltd For The Year Ended 28 February 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Utilitech Power Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Utilitech Power Ltd and state those matters that we have agreed to state to the director of Utilitech Power Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Utilitech Power Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Utilitech Power Ltd 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 Utilitech Power Ltd . You consider that Utilitech Power Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Utilitech Power Ltd . 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
23 October 2023
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 12176689
28 February 2023 28 February 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 1,073 2,140
Cash at bank and in hand 82 154
1,155 2,294
Creditors: Amounts Falling Due Within One Year (2,481 ) (1,098 )
NET CURRENT ASSETS (LIABILITIES) (1,326 ) 1,196
TOTAL ASSETS LESS CURRENT LIABILITIES (1,326 ) 1,196
NET (LIABILITIES)/ASSETS (1,326 ) 1,196
CAPITAL AND RESERVES
Called up share capital 4 100 100
Income Statement (1,426 ) 1,096
SHAREHOLDERS' FUNDS (1,326) 1,196
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 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 Income Statement.
On behalf of the board
Mr Seko Lesatele
Director
23 October 2023
The notes on page 4 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Utilitech Power Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12176689 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.
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.
The company is showing net liabilities as at 28 February 2023. The director has confirmed that he will continue to support the company financially, to allow it to continue its operations. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Share Capital
28 February 2023 28 February 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4