Acorah Software Products - Accounts Production 14.2.200 false true true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 09886818 Lucy Clayton-Jones Michael Clayton-Jones false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09886818 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 09886818 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 09886818 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 09886818 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 09886818 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 09886818 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 09886818 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 09886818 2022-02-28 09886818 2023-02-28 09886818 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 2023-02-28 09886818 frs-core:AfterOneYear 2022-03-01 2023-02-28 09886818 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 09886818 frs-core:BetweenOneFiveYears 2023-02-28 09886818 frs-core:ComputerEquipment 2023-02-28 09886818 frs-core:ComputerEquipment 2022-03-01 2023-02-28 09886818 frs-core:ComputerEquipment 2022-02-28 09886818 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 09886818 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 09886818 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 09886818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 09886818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 09886818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 09886818 frs-core:FurnitureFittings 2023-02-28 09886818 frs-core:FurnitureFittings 2022-03-01 2023-02-28 09886818 frs-core:FurnitureFittings 2022-02-28 09886818 frs-core:NetGoodwill 2023-02-28 09886818 frs-core:NetGoodwill 2022-03-01 2023-02-28 09886818 frs-core:NetGoodwill 2022-02-28 09886818 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 09886818 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 09886818 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 09886818 frs-core:LandBuildings 2023-02-28 09886818 frs-core:LandBuildings 2022-03-01 2023-02-28 09886818 frs-core:LandBuildings 2022-02-28 09886818 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 09886818 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 09886818 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 09886818 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 09886818 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 09886818 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 09886818 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 09886818 frs-core:MoreThanFiveYears 2023-02-28 09886818 frs-core:MotorVehicles 2023-02-28 09886818 frs-core:MotorVehicles 2022-03-01 2023-02-28 09886818 frs-core:MotorVehicles 2022-02-28 09886818 frs-core:OtherResidualIntangibleAssets 2023-02-28 09886818 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 09886818 frs-core:OtherResidualIntangibleAssets 2022-02-28 09886818 frs-core:PlantMachinery 2023-02-28 09886818 frs-core:PlantMachinery 2022-03-01 2023-02-28 09886818 frs-core:PlantMachinery 2022-02-28 09886818 frs-core:Secured 2023-02-28 09886818 frs-core:Unsecured 2023-02-28 09886818 frs-core:WithinOneYear 2022-03-01 2023-02-28 09886818 frs-core:WithinOneYear 2023-02-28 09886818 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 09886818 frs-core:CapitalRedemptionReserve 2022-02-28 09886818 frs-core:CapitalRedemptionReserve 2023-02-28 09886818 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 09886818 frs-core:OtherReservesSubtotal 2022-02-28 09886818 frs-core:OtherReservesSubtotal 2023-02-28 09886818 frs-core:RevaluationReserve 2022-03-01 2023-02-28 09886818 frs-core:RevaluationReserve 2022-02-28 09886818 frs-core:RevaluationReserve 2023-02-28 09886818 frs-core:SharePremium 2022-03-01 2023-02-28 09886818 frs-core:SharePremium 2022-02-28 09886818 frs-core:SharePremium 2023-02-28 09886818 frs-core:ShareCapital 2022-03-01 2023-02-28 09886818 frs-core:ShareCapital 2022-02-28 09886818 frs-core:ShareCapital 2023-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 09886818 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 09886818 frs-countries:Europe 2022-03-01 2023-02-28 09886818 frs-countries:NorthAmerica 2022-03-01 2023-02-28 09886818 frs-countries:SouthAmerica 2022-03-01 2023-02-28 09886818 frs-countries:Asia 2022-03-01 2023-02-28 09886818 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 09886818 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 09886818 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 09886818 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 09886818 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 09886818 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 09886818 frs-bus:FullAccounts 2022-03-01 2023-02-28 09886818 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 09886818 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 09886818 frs-bus:FRS102 2022-03-01 2023-02-28 09886818 frs-bus:MediumEntities 2022-03-01 2023-02-28 09886818 frs-bus:SmallEntities 2022-03-01 2023-02-28 09886818 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 09886818 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 09886818 frs-bus:Audited 2022-03-01 2023-02-28 09886818 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 09886818 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 09886818 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09886818 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09886818 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09886818 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09886818 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09886818 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09886818 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09886818 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 09886818 frs-bus:OrdinaryShareClass1 2022-02-28 09886818 frs-bus:OrdinaryShareClass1 2023-02-28 09886818 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 09886818 frs-bus:OrdinaryShareClass2 2022-02-28 09886818 frs-bus:OrdinaryShareClass2 2023-02-28 09886818 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 09886818 frs-bus:OrdinaryShareClass3 2022-02-28 09886818 frs-bus:OrdinaryShareClass3 2023-02-28 09886818 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 09886818 frs-bus:OrdinaryShareClass4 2022-02-28 09886818 frs-bus:OrdinaryShareClass4 2023-02-28 09886818 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 09886818 frs-bus:OrdinaryShareClass5 2022-02-28 09886818 frs-bus:OrdinaryShareClass5 2023-02-28 09886818 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 09886818 frs-bus:PreferenceShareClass1 2022-02-28 09886818 frs-bus:PreferenceShareClass1 2023-02-28 09886818 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 09886818 frs-bus:PreferenceShareClass2 2022-02-28 09886818 frs-bus:PreferenceShareClass2 2023-02-28 09886818 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 09886818 frs-bus:PreferenceShareClass3 2022-02-28 09886818 frs-bus:PreferenceShareClass3 2023-02-28 09886818 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 09886818 frs-bus:PreferenceShareClass4 2022-02-28 09886818 frs-bus:PreferenceShareClass4 2023-02-28 09886818 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 09886818 frs-bus:PreferenceShareClass5 2022-02-28 09886818 frs-bus:PreferenceShareClass5 2023-02-28 09886818 1 2022-03-01 2023-02-28 09886818 1 2023-02-28 09886818 1 2022-03-01 2023-02-28 09886818 frs-core:LeasedAssets 2022-03-01 2023-02-28 09886818 frs-core:OwnedAssets 2022-03-01 2023-02-28 09886818 frs-core:CurrencyRisk 2022-03-01 2023-02-28 09886818 frs-core:MarketRisk 2022-03-01 2023-02-28 09886818 frs-core:InterestRateRisk 2022-03-01 2023-02-28 09886818 frs-core:DeferredTaxation 2022-03-01 2023-02-28 09886818 frs-core:DeferredTaxation 2022-02-28 09886818 frs-core:DeferredTaxation 2023-02-28 09886818 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 09886818 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 09886818 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 09886818 frs-core:ProvisionsDeferredTax 2023-02-28 09886818 frs-core:OtherDeferredTax 2023-02-28 09886818 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 09886818 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 09886818 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 09886818 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 09886818 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 09886818 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 09886818 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 09886818 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 09886818 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 09886818 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 09886818 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 09886818 frs-core:TaxCreditsDeferredTax 2023-02-28 09886818 frs-core:CostValuation 2022-02-28 09886818 frs-core:AdditionsToInvestments 2023-02-28 09886818 frs-core:DisposalsRepaymentsInvestments 2023-02-28 09886818 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 09886818 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 09886818 frs-core:CostValuation 2023-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 09886818 frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09886818 frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09886818 dpl-frs:CostSales 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales 2022-02-28 09886818 dpl-frs:CostSales 2023-02-28 09886818 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 09886818 frs-bus:Director1 2022-03-01 2023-02-28 09886818 frs-bus:Director1 2022-02-28 09886818 frs-bus:Director1 2023-02-28 09886818 frs-bus:Director2 2022-03-01 2023-02-28 09886818 frs-bus:Director2 2022-02-28 09886818 frs-bus:Director2 2023-02-28 09886818 1 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 1 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 1 2023-02-28 09886818 2 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 2 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 2 2023-02-28 09886818 3 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 3 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 3 2023-02-28 09886818 4 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 4 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 4 2023-02-28 09886818 5 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 5 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 5 2023-02-28 09886818 6 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 6 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 6 2023-02-28 09886818 7 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 7 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 7 2023-02-28 09886818 8 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 8 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 8 2023-02-28 09886818 9 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 9 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 9 2023-02-28 09886818 10 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 10 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 10 2023-02-28 09886818 11 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 11 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 11 2023-02-28 09886818 12 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 12 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 12 2023-02-28 09886818 13 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 13 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 13 2023-02-28 09886818 14 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 14 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 14 2023-02-28 09886818 15 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 15 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 15 2023-02-28 09886818 16 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 16 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 16 2023-02-28 09886818 17 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 17 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 17 2023-02-28 09886818 18 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 18 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 18 2023-02-28 09886818 19 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 19 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 19 2023-02-28 09886818 20 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments 20 2023-02-28 09886818 frs-core:Non-currentFinancialInstruments 20 2023-02-28 09886818 dpl-frs:Item1 2022-03-01 2023-02-28 09886818 dpl-frs:Item1 2022-02-28 09886818 dpl-frs:Item1 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 09886818 dpl-frs:Item2 2022-03-01 2023-02-28 09886818 dpl-frs:Item2 2022-02-28 09886818 dpl-frs:Item2 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 09886818 dpl-frs:Item3 2022-03-01 2023-02-28 09886818 dpl-frs:Item3 2022-02-28 09886818 dpl-frs:Item3 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 09886818 dpl-frs:Item4 2022-03-01 2023-02-28 09886818 dpl-frs:Item4 2022-02-28 09886818 dpl-frs:Item4 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 09886818 dpl-frs:Item5 2022-03-01 2023-02-28 09886818 dpl-frs:Item5 2022-02-28 09886818 dpl-frs:Item5 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 09886818 dpl-frs:Item6 2022-03-01 2023-02-28 09886818 dpl-frs:Item6 2022-02-28 09886818 dpl-frs:Item6 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 09886818 dpl-frs:Item7 2022-03-01 2023-02-28 09886818 dpl-frs:Item7 2022-02-28 09886818 dpl-frs:Item7 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 09886818 dpl-frs:Item8 2022-03-01 2023-02-28 09886818 dpl-frs:Item8 2022-02-28 09886818 dpl-frs:Item8 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 09886818 dpl-frs:Item9 2022-03-01 2023-02-28 09886818 dpl-frs:Item9 2022-02-28 09886818 dpl-frs:Item9 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 09886818 dpl-frs:Item10 2022-03-01 2023-02-28 09886818 dpl-frs:Item10 2022-02-28 09886818 dpl-frs:Item10 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 09886818 dpl-frs:Item11 2022-03-01 2023-02-28 09886818 dpl-frs:Item11 2022-02-28 09886818 dpl-frs:Item11 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 09886818 dpl-frs:Item12 2022-03-01 2023-02-28 09886818 dpl-frs:Item12 2022-02-28 09886818 dpl-frs:Item12 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 09886818 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 09886818 1 2022-03-01 2023-02-28 09886818 frs-countries:EnglandWales 2022-03-01 2023-02-28 09886818 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 09886818 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 09886818 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 09886818 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 09886818 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 09886818 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 09886818 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 09886818 2021-02-28 09886818 2022-02-28 09886818 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 2022-02-28 09886818 frs-core:AfterOneYear 2021-03-01 2022-02-28 09886818 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 09886818 frs-core:BetweenOneFiveYears 2022-02-28 09886818 frs-core:ComputerEquipment 2022-02-28 09886818 frs-core:ComputerEquipment 2021-03-01 2022-02-28 09886818 frs-core:ComputerEquipment 2021-02-28 09886818 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 09886818 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 09886818 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 09886818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 09886818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 09886818 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 09886818 frs-core:FurnitureFittings 2022-02-28 09886818 frs-core:FurnitureFittings 2021-03-01 2022-02-28 09886818 frs-core:FurnitureFittings 2021-02-28 09886818 frs-core:NetGoodwill 2022-02-28 09886818 frs-core:NetGoodwill 2021-03-01 2022-02-28 09886818 frs-core:NetGoodwill 2021-02-28 09886818 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 09886818 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 09886818 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 09886818 frs-core:LandBuildings 2022-02-28 09886818 frs-core:LandBuildings 2021-03-01 2022-02-28 09886818 frs-core:LandBuildings 2021-02-28 09886818 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 09886818 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 09886818 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 09886818 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 09886818 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 09886818 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 09886818 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 09886818 frs-core:MoreThanFiveYears 2022-02-28 09886818 frs-core:MotorVehicles 2022-02-28 09886818 frs-core:MotorVehicles 2021-03-01 2022-02-28 09886818 frs-core:MotorVehicles 2021-02-28 09886818 frs-core:OtherResidualIntangibleAssets 2022-02-28 09886818 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 09886818 frs-core:OtherResidualIntangibleAssets 2021-02-28 09886818 frs-core:PlantMachinery 2022-02-28 09886818 frs-core:PlantMachinery 2021-03-01 2022-02-28 09886818 frs-core:PlantMachinery 2021-02-28 09886818 frs-core:Secured 2022-02-28 09886818 frs-core:Unsecured 2022-02-28 09886818 frs-core:WithinOneYear 2021-03-01 2022-02-28 09886818 frs-core:WithinOneYear 2022-02-28 09886818 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 09886818 frs-core:CapitalRedemptionReserve 2021-02-28 09886818 frs-core:CapitalRedemptionReserve 2022-02-28 09886818 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 09886818 frs-core:OtherReservesSubtotal 2021-02-28 09886818 frs-core:OtherReservesSubtotal 2022-02-28 09886818 frs-core:RevaluationReserve 2021-03-01 2022-02-28 09886818 frs-core:RevaluationReserve 2021-02-28 09886818 frs-core:RevaluationReserve 2022-02-28 09886818 frs-core:SharePremium 2021-03-01 2022-02-28 09886818 frs-core:SharePremium 2021-02-28 09886818 frs-core:SharePremium 2022-02-28 09886818 frs-core:ShareCapital 2021-03-01 2022-02-28 09886818 frs-core:ShareCapital 2021-02-28 09886818 frs-core:ShareCapital 2022-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09886818 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 09886818 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 09886818 frs-countries:Europe 2021-03-01 2022-02-28 09886818 frs-countries:NorthAmerica 2021-03-01 2022-02-28 09886818 frs-countries:SouthAmerica 2021-03-01 2022-02-28 09886818 frs-countries:Asia 2021-03-01 2022-02-28 09886818 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 09886818 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 09886818 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 09886818 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 09886818 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 09886818 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 09886818 frs-bus:FullAccounts 2021-03-01 2022-02-28 09886818 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 09886818 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 09886818 frs-bus:FRS102 2021-03-01 2022-02-28 09886818 frs-bus:MediumEntities 2021-03-01 2022-02-28 09886818 frs-bus:SmallEntities 2021-03-01 2022-02-28 09886818 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 09886818 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 09886818 frs-bus:Audited 2021-03-01 2022-02-28 09886818 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 09886818 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 09886818 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09886818 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09886818 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09886818 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 09886818 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 09886818 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 09886818 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 09886818 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 09886818 frs-bus:OrdinaryShareClass1 2021-02-28 09886818 frs-bus:OrdinaryShareClass1 2022-02-28 09886818 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 09886818 frs-bus:OrdinaryShareClass2 2021-02-28 09886818 frs-bus:OrdinaryShareClass2 2022-02-28 09886818 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 09886818 frs-bus:OrdinaryShareClass3 2021-02-28 09886818 frs-bus:OrdinaryShareClass3 2022-02-28 09886818 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 09886818 frs-bus:OrdinaryShareClass4 2021-02-28 09886818 frs-bus:OrdinaryShareClass4 2022-02-28 09886818 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 09886818 frs-bus:OrdinaryShareClass5 2021-02-28 09886818 frs-bus:OrdinaryShareClass5 2022-02-28 09886818 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 09886818 frs-bus:PreferenceShareClass1 2021-02-28 09886818 frs-bus:PreferenceShareClass1 2022-02-28 09886818 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 09886818 frs-bus:PreferenceShareClass2 2021-02-28 09886818 frs-bus:PreferenceShareClass2 2022-02-28 09886818 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 09886818 frs-bus:PreferenceShareClass3 2021-02-28 09886818 frs-bus:PreferenceShareClass3 2022-02-28 09886818 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 09886818 frs-bus:PreferenceShareClass4 2021-02-28 09886818 frs-bus:PreferenceShareClass4 2022-02-28 09886818 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 09886818 frs-bus:PreferenceShareClass5 2021-02-28 09886818 frs-bus:PreferenceShareClass5 2022-02-28 09886818 1 2021-03-01 2022-02-28 09886818 1 2022-02-28 09886818 1 2021-03-01 2022-02-28 09886818 frs-core:LeasedAssets 2021-03-01 2022-02-28 09886818 frs-core:OwnedAssets 2021-03-01 2022-02-28 09886818 frs-core:CurrencyRisk 2021-03-01 2022-02-28 09886818 frs-core:MarketRisk 2021-03-01 2022-02-28 09886818 frs-core:InterestRateRisk 2021-03-01 2022-02-28 09886818 frs-core:DeferredTaxation 2021-03-01 2022-02-28 09886818 frs-core:DeferredTaxation 2021-02-28 09886818 frs-core:DeferredTaxation 2022-02-28 09886818 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 09886818 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 09886818 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 09886818 frs-core:ProvisionsDeferredTax 2022-02-28 09886818 frs-core:OtherDeferredTax 2022-02-28 09886818 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 09886818 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 09886818 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 09886818 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 09886818 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 09886818 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 09886818 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 09886818 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 09886818 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 09886818 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 09886818 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 09886818 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 09886818 frs-core:TaxCreditsDeferredTax 2022-02-28 09886818 frs-core:CostValuation 2021-02-28 09886818 frs-core:AdditionsToInvestments 2022-02-28 09886818 frs-core:DisposalsRepaymentsInvestments 2022-02-28 09886818 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 09886818 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 09886818 frs-core:CostValuation 2022-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 09886818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 09886818 frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:ListedExchangeTraded 2021-02-28 09886818 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 09886818 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 09886818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09886818 frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:UnlistedNon-exchangeTraded 2021-02-28 09886818 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 09886818 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 09886818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09886818 dpl-frs:CostSales 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales 2021-02-28 09886818 dpl-frs:CostSales 2022-02-28 09886818 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 09886818 frs-bus:Director1 2021-03-01 2022-02-28 09886818 frs-bus:Director1 2021-02-28 09886818 frs-bus:Director1 2022-02-28 09886818 frs-bus:Director2 2021-03-01 2022-02-28 09886818 frs-bus:Director2 2021-02-28 09886818 frs-bus:Director2 2022-02-28 09886818 1 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 1 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 1 2022-02-28 09886818 2 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 2 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 2 2022-02-28 09886818 3 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 3 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 3 2022-02-28 09886818 4 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 4 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 4 2022-02-28 09886818 5 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 5 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 5 2022-02-28 09886818 6 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 6 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 6 2022-02-28 09886818 7 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 7 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 7 2022-02-28 09886818 8 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 8 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 8 2022-02-28 09886818 9 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 9 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 9 2022-02-28 09886818 10 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 10 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 10 2022-02-28 09886818 11 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 11 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 11 2022-02-28 09886818 12 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 12 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 12 2022-02-28 09886818 13 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 13 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 13 2022-02-28 09886818 14 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 14 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 14 2022-02-28 09886818 15 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 15 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 15 2022-02-28 09886818 16 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 16 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 16 2022-02-28 09886818 17 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 17 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 17 2022-02-28 09886818 18 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 18 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 18 2022-02-28 09886818 19 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 19 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 19 2022-02-28 09886818 20 2021-03-01 2022-02-28 09886818 frs-core:CurrentFinancialInstruments 20 2022-02-28 09886818 frs-core:Non-currentFinancialInstruments 20 2022-02-28 09886818 dpl-frs:Item1 2021-03-01 2022-02-28 09886818 dpl-frs:Item1 2021-02-28 09886818 dpl-frs:Item1 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 09886818 dpl-frs:Item2 2021-03-01 2022-02-28 09886818 dpl-frs:Item2 2021-02-28 09886818 dpl-frs:Item2 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 09886818 dpl-frs:Item3 2021-03-01 2022-02-28 09886818 dpl-frs:Item3 2021-02-28 09886818 dpl-frs:Item3 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 09886818 dpl-frs:Item4 2021-03-01 2022-02-28 09886818 dpl-frs:Item4 2021-02-28 09886818 dpl-frs:Item4 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 09886818 dpl-frs:Item5 2021-03-01 2022-02-28 09886818 dpl-frs:Item5 2021-02-28 09886818 dpl-frs:Item5 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 09886818 dpl-frs:Item6 2021-03-01 2022-02-28 09886818 dpl-frs:Item6 2021-02-28 09886818 dpl-frs:Item6 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 09886818 dpl-frs:Item7 2021-03-01 2022-02-28 09886818 dpl-frs:Item7 2021-02-28 09886818 dpl-frs:Item7 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 09886818 dpl-frs:Item8 2021-03-01 2022-02-28 09886818 dpl-frs:Item8 2021-02-28 09886818 dpl-frs:Item8 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 09886818 dpl-frs:Item9 2021-03-01 2022-02-28 09886818 dpl-frs:Item9 2021-02-28 09886818 dpl-frs:Item9 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 09886818 dpl-frs:Item10 2021-03-01 2022-02-28 09886818 dpl-frs:Item10 2021-02-28 09886818 dpl-frs:Item10 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 09886818 dpl-frs:Item11 2021-03-01 2022-02-28 09886818 dpl-frs:Item11 2021-02-28 09886818 dpl-frs:Item11 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 09886818 dpl-frs:Item12 2021-03-01 2022-02-28 09886818 dpl-frs:Item12 2021-02-28 09886818 dpl-frs:Item12 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 09886818 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 09886818 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09886818 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 09886818 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 09886818 1 2021-03-01 2022-02-28 09886818 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 09886818
Double Barrelled Brewery Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09886818
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 311 367
Tangible Assets 5 481,141 502,429
481,452 502,796
CURRENT ASSETS
Stocks 6 43,321 63,429
Debtors 7 125,874 101,752
Cash at bank and in hand 27,271 18,406
196,466 183,587
Creditors: Amounts Falling Due Within One Year 8 (146,718 ) (144,224 )
NET CURRENT ASSETS (LIABILITIES) 49,748 39,363
TOTAL ASSETS LESS CURRENT LIABILITIES 531,200 542,159
Creditors: Amounts Falling Due After More Than One Year 9 (1,085,818 ) (1,028,449 )
NET LIABILITIES (554,618 ) (486,290 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (554,718 ) (486,390 )
SHAREHOLDERS' FUNDS (554,618) (486,290)
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Michael Clayton-Jones
Director
27/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Double Barrelled Brewery Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09886818 . The registered office is Unit 20 Stadium Way, Tilehurst, Reading, Berkshire, RG30 6BX.
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. Going Concern Disclosure
As with most businesses we have been impacted by the Coronavirus (Covid 19). This has had an impact on our operations, customers and suppliers as well as distribution channels. We are taking all the steps we can to protect the future of our business. Although the total impact is still uncertain the directors believe that it is appropriate to prepare the accounts on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks. These are amortised to profit and loss account over the estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance
Motor Vehicles 10% reducing balance
Fixtures & Fittings 10% reducing balance or 25% straight line
2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Financial Instruments
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.12. Government Grant
Grant income received from the local authority and the Coronavirus Job Retention Scheme is recognised in the profit and loss as the business is entitled to each grant. This income is recognised on the accruals basis and is disclosed within other operating income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 19)
16 19
4. Intangible Assets
Other
£
Cost
As at 1 March 2022 560
As at 28 February 2023 560
Amortisation
As at 1 March 2022 193
Provided during the period 56
As at 28 February 2023 249
Net Book Value
As at 28 February 2023 311
As at 1 March 2022 367
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 March 2022 455,532 10,850 185,467 651,849
Additions 11,207 25,457 2,031 38,695
As at 28 February 2023 466,739 36,307 187,498 690,544
Depreciation
As at 1 March 2022 91,519 4,621 53,280 149,420
Provided during the period 33,589 2,108 15,993 51,690
On revaluations 8,293 - - 8,293
As at 28 February 2023 133,401 6,729 69,273 209,403
Net Book Value
As at 28 February 2023 333,338 29,578 118,225 481,141
As at 1 March 2022 364,013 6,229 132,187 502,429
6. Stocks
2023 2022
£ £
Stock 43,321 63,429
43,321 63,429
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 56,259 35,960
Prepayments and accrued income 25,116 23,447
Other debtors 7,358 5,204
88,733 64,611
Due after more than one year
Other debtors 37,141 37,141
37,141 37,141
125,874 101,752
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 61,497 75,189
Bank loans and overdrafts 10,648 31,481
Other loans 7,174 -
Other taxes and social security 28,539 18,674
Other creditors 8,990 9,754
Accruals and deferred income 29,870 9,126
146,718 144,224
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,564 32,252
Other loans 15,738 -
Other creditors 1,047,516 996,197
1,085,818 1,028,449
Creditors: amounts falling due after more than one year included amounts owed to the directors of £1,030,751 (2022: £975,563).
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 58,033 58,033
Later than one year and not later than five years 232,133 232,133
Later than five years 19,344 77,377
309,510 367,543
12. Controlling Party
The company has no overall controlling party.
Page 6