Acorah Software Products - Accounts Production 14.2.200 false true 28 February 2022 1 March 2021 true 1 March 2022 28 February 2023 28 February 2023 OC340146 S du Toit true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC340146 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 OC340146 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 OC340146 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 OC340146 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 OC340146 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 OC340146 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 OC340146 2022-02-28 OC340146 2023-02-28 OC340146 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 2023-02-28 OC340146 frs-core:AfterOneYear 2022-03-01 2023-02-28 OC340146 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 OC340146 frs-core:BetweenOneFiveYears 2023-02-28 OC340146 frs-core:ComputerEquipment 2023-02-28 OC340146 frs-core:ComputerEquipment 2022-03-01 2023-02-28 OC340146 frs-core:ComputerEquipment 2022-02-28 OC340146 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 OC340146 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 OC340146 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 OC340146 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 OC340146 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 OC340146 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 OC340146 frs-core:FurnitureFittings 2023-02-28 OC340146 frs-core:FurnitureFittings 2022-03-01 2023-02-28 OC340146 frs-core:FurnitureFittings 2022-02-28 OC340146 frs-core:NetGoodwill 2023-02-28 OC340146 frs-core:NetGoodwill 2022-03-01 2023-02-28 OC340146 frs-core:NetGoodwill 2022-02-28 OC340146 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 OC340146 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 OC340146 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 OC340146 frs-core:LandBuildings 2023-02-28 OC340146 frs-core:LandBuildings 2022-03-01 2023-02-28 OC340146 frs-core:LandBuildings 2022-02-28 OC340146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 OC340146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 OC340146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 OC340146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 OC340146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 OC340146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 OC340146 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 OC340146 frs-core:MoreThanFiveYears 2023-02-28 OC340146 frs-core:MotorVehicles 2023-02-28 OC340146 frs-core:MotorVehicles 2022-03-01 2023-02-28 OC340146 frs-core:MotorVehicles 2022-02-28 OC340146 frs-core:OtherResidualIntangibleAssets 2023-02-28 OC340146 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 OC340146 frs-core:OtherResidualIntangibleAssets 2022-02-28 OC340146 frs-core:PlantMachinery 2023-02-28 OC340146 frs-core:PlantMachinery 2022-03-01 2023-02-28 OC340146 frs-core:PlantMachinery 2022-02-28 OC340146 frs-core:Secured 2023-02-28 OC340146 frs-core:Unsecured 2023-02-28 OC340146 frs-core:WithinOneYear 2022-03-01 2023-02-28 OC340146 frs-core:WithinOneYear 2023-02-28 OC340146 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 OC340146 frs-core:CapitalRedemptionReserve 2022-02-28 OC340146 frs-core:CapitalRedemptionReserve 2023-02-28 OC340146 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 OC340146 frs-core:OtherReservesSubtotal 2022-02-28 OC340146 frs-core:OtherReservesSubtotal 2023-02-28 OC340146 frs-core:RevaluationReserve 2022-03-01 2023-02-28 OC340146 frs-core:RevaluationReserve 2022-02-28 OC340146 frs-core:RevaluationReserve 2023-02-28 OC340146 frs-core:SharePremium 2022-03-01 2023-02-28 OC340146 frs-core:SharePremium 2022-02-28 OC340146 frs-core:SharePremium 2023-02-28 OC340146 frs-core:ShareCapital 2022-03-01 2023-02-28 OC340146 frs-core:ShareCapital 2022-02-28 OC340146 frs-core:ShareCapital 2023-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 OC340146 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 OC340146 frs-countries:Europe 2022-03-01 2023-02-28 OC340146 frs-countries:NorthAmerica 2022-03-01 2023-02-28 OC340146 frs-countries:SouthAmerica 2022-03-01 2023-02-28 OC340146 frs-countries:Asia 2022-03-01 2023-02-28 OC340146 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 OC340146 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 OC340146 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 OC340146 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 OC340146 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 OC340146 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 OC340146 frs-bus:FullAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:FRS102 2022-03-01 2023-02-28 OC340146 frs-bus:MediumEntities 2022-03-01 2023-02-28 OC340146 frs-bus:SmallEntities 2022-03-01 2023-02-28 OC340146 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 OC340146 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 OC340146 frs-bus:Audited 2022-03-01 2023-02-28 OC340146 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 OC340146 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 OC340146 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 OC340146 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 OC340146 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 OC340146 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 OC340146 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 OC340146 frs-bus:OrdinaryShareClass1 2022-02-28 OC340146 frs-bus:OrdinaryShareClass1 2023-02-28 OC340146 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 OC340146 frs-bus:OrdinaryShareClass2 2022-02-28 OC340146 frs-bus:OrdinaryShareClass2 2023-02-28 OC340146 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 OC340146 frs-bus:OrdinaryShareClass3 2022-02-28 OC340146 frs-bus:OrdinaryShareClass3 2023-02-28 OC340146 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 OC340146 frs-bus:OrdinaryShareClass4 2022-02-28 OC340146 frs-bus:OrdinaryShareClass4 2023-02-28 OC340146 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 OC340146 frs-bus:OrdinaryShareClass5 2022-02-28 OC340146 frs-bus:OrdinaryShareClass5 2023-02-28 OC340146 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 OC340146 frs-bus:PreferenceShareClass1 2022-02-28 OC340146 frs-bus:PreferenceShareClass1 2023-02-28 OC340146 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 OC340146 frs-bus:PreferenceShareClass2 2022-02-28 OC340146 frs-bus:PreferenceShareClass2 2023-02-28 OC340146 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 OC340146 frs-bus:PreferenceShareClass3 2022-02-28 OC340146 frs-bus:PreferenceShareClass3 2023-02-28 OC340146 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 OC340146 frs-bus:PreferenceShareClass4 2022-02-28 OC340146 frs-bus:PreferenceShareClass4 2023-02-28 OC340146 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 OC340146 frs-bus:PreferenceShareClass5 2022-02-28 OC340146 frs-bus:PreferenceShareClass5 2023-02-28 OC340146 1 2022-03-01 2023-02-28 OC340146 1 2023-02-28 OC340146 1 2022-03-01 2023-02-28 OC340146 frs-core:LeasedAssets 2022-03-01 2023-02-28 OC340146 frs-core:OwnedAssets 2022-03-01 2023-02-28 OC340146 frs-core:CurrencyRisk 2022-03-01 2023-02-28 OC340146 frs-core:MarketRisk 2022-03-01 2023-02-28 OC340146 frs-core:InterestRateRisk 2022-03-01 2023-02-28 OC340146 frs-core:DeferredTaxation 2022-03-01 2023-02-28 OC340146 frs-core:DeferredTaxation 2022-02-28 OC340146 frs-core:DeferredTaxation 2023-02-28 OC340146 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 OC340146 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 OC340146 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 OC340146 frs-core:ProvisionsDeferredTax 2023-02-28 OC340146 frs-core:OtherDeferredTax 2023-02-28 OC340146 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 OC340146 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 OC340146 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 OC340146 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 OC340146 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 OC340146 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 OC340146 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 OC340146 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 OC340146 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 OC340146 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 OC340146 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 OC340146 frs-core:TaxCreditsDeferredTax 2023-02-28 OC340146 frs-core:CostValuation 2022-02-28 OC340146 frs-core:AdditionsToInvestments 2023-02-28 OC340146 frs-core:DisposalsRepaymentsInvestments 2023-02-28 OC340146 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 OC340146 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 OC340146 frs-core:CostValuation 2023-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 OC340146 frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 OC340146 frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 OC340146 dpl-frs:CostSales 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales 2022-02-28 OC340146 dpl-frs:CostSales 2023-02-28 OC340146 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 OC340146 1 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 1 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 1 2023-02-28 OC340146 2 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 2 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 2 2023-02-28 OC340146 3 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 3 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 3 2023-02-28 OC340146 4 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 4 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 4 2023-02-28 OC340146 5 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 5 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 5 2023-02-28 OC340146 6 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 6 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 6 2023-02-28 OC340146 7 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 7 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 7 2023-02-28 OC340146 8 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 8 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 8 2023-02-28 OC340146 9 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 9 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 9 2023-02-28 OC340146 10 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 10 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 10 2023-02-28 OC340146 11 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 11 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 11 2023-02-28 OC340146 12 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 12 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 12 2023-02-28 OC340146 13 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 13 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 13 2023-02-28 OC340146 14 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 14 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 14 2023-02-28 OC340146 15 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 15 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 15 2023-02-28 OC340146 16 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 16 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 16 2023-02-28 OC340146 17 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 17 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 17 2023-02-28 OC340146 18 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 18 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 18 2023-02-28 OC340146 19 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 19 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 19 2023-02-28 OC340146 20 2022-03-01 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments 20 2023-02-28 OC340146 frs-core:Non-currentFinancialInstruments 20 2023-02-28 OC340146 dpl-frs:Item1 2022-03-01 2023-02-28 OC340146 dpl-frs:Item1 2022-02-28 OC340146 dpl-frs:Item1 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 OC340146 dpl-frs:Item2 2022-03-01 2023-02-28 OC340146 dpl-frs:Item2 2022-02-28 OC340146 dpl-frs:Item2 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 OC340146 dpl-frs:Item3 2022-03-01 2023-02-28 OC340146 dpl-frs:Item3 2022-02-28 OC340146 dpl-frs:Item3 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 OC340146 dpl-frs:Item4 2022-03-01 2023-02-28 OC340146 dpl-frs:Item4 2022-02-28 OC340146 dpl-frs:Item4 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 OC340146 dpl-frs:Item5 2022-03-01 2023-02-28 OC340146 dpl-frs:Item5 2022-02-28 OC340146 dpl-frs:Item5 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 OC340146 dpl-frs:Item6 2022-03-01 2023-02-28 OC340146 dpl-frs:Item6 2022-02-28 OC340146 dpl-frs:Item6 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 OC340146 dpl-frs:Item7 2022-03-01 2023-02-28 OC340146 dpl-frs:Item7 2022-02-28 OC340146 dpl-frs:Item7 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 OC340146 dpl-frs:Item8 2022-03-01 2023-02-28 OC340146 dpl-frs:Item8 2022-02-28 OC340146 dpl-frs:Item8 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 OC340146 dpl-frs:Item9 2022-03-01 2023-02-28 OC340146 dpl-frs:Item9 2022-02-28 OC340146 dpl-frs:Item9 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 OC340146 dpl-frs:Item10 2022-03-01 2023-02-28 OC340146 dpl-frs:Item10 2022-02-28 OC340146 dpl-frs:Item10 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 OC340146 dpl-frs:Item11 2022-03-01 2023-02-28 OC340146 dpl-frs:Item11 2022-02-28 OC340146 dpl-frs:Item11 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 OC340146 dpl-frs:Item12 2022-03-01 2023-02-28 OC340146 dpl-frs:Item12 2022-02-28 OC340146 dpl-frs:Item12 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 OC340146 1 2022-03-01 2023-02-28 OC340146 frs-countries:EnglandWales 2022-03-01 2023-02-28 OC340146 frs-bus:PartnerLLP1 2022-03-01 2023-02-28 OC340146 frs-bus:PartnerLLP1 2023-02-28 OC340146 frs-bus:PartnerLLP1 2023-02-28 OC340146 frs-bus:PartnerLLP2 2022-03-01 2023-02-28 OC340146 frs-bus:PartnerLLP2 2023-02-28 OC340146 frs-bus:PartnerLLP2 2023-02-28 OC340146 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 OC340146 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 OC340146 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 OC340146 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 OC340146 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 OC340146 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 OC340146 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 OC340146 2021-02-28 OC340146 2022-02-28 OC340146 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 2022-02-28 OC340146 frs-core:AfterOneYear 2021-03-01 2022-02-28 OC340146 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 OC340146 frs-core:BetweenOneFiveYears 2022-02-28 OC340146 frs-core:ComputerEquipment 2022-02-28 OC340146 frs-core:ComputerEquipment 2021-03-01 2022-02-28 OC340146 frs-core:ComputerEquipment 2021-02-28 OC340146 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 OC340146 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 OC340146 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 OC340146 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 OC340146 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 OC340146 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 OC340146 frs-core:FurnitureFittings 2022-02-28 OC340146 frs-core:FurnitureFittings 2021-03-01 2022-02-28 OC340146 frs-core:FurnitureFittings 2021-02-28 OC340146 frs-core:NetGoodwill 2022-02-28 OC340146 frs-core:NetGoodwill 2021-03-01 2022-02-28 OC340146 frs-core:NetGoodwill 2021-02-28 OC340146 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 OC340146 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 OC340146 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 OC340146 frs-core:LandBuildings 2022-02-28 OC340146 frs-core:LandBuildings 2021-03-01 2022-02-28 OC340146 frs-core:LandBuildings 2021-02-28 OC340146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 OC340146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 OC340146 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 OC340146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 OC340146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 OC340146 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 OC340146 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 OC340146 frs-core:MoreThanFiveYears 2022-02-28 OC340146 frs-core:MotorVehicles 2022-02-28 OC340146 frs-core:MotorVehicles 2021-03-01 2022-02-28 OC340146 frs-core:MotorVehicles 2021-02-28 OC340146 frs-core:OtherResidualIntangibleAssets 2022-02-28 OC340146 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 OC340146 frs-core:OtherResidualIntangibleAssets 2021-02-28 OC340146 frs-core:PlantMachinery 2022-02-28 OC340146 frs-core:PlantMachinery 2021-03-01 2022-02-28 OC340146 frs-core:PlantMachinery 2021-02-28 OC340146 frs-core:Secured 2022-02-28 OC340146 frs-core:Unsecured 2022-02-28 OC340146 frs-core:WithinOneYear 2021-03-01 2022-02-28 OC340146 frs-core:WithinOneYear 2022-02-28 OC340146 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 OC340146 frs-core:CapitalRedemptionReserve 2021-02-28 OC340146 frs-core:CapitalRedemptionReserve 2022-02-28 OC340146 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 OC340146 frs-core:OtherReservesSubtotal 2021-02-28 OC340146 frs-core:OtherReservesSubtotal 2022-02-28 OC340146 frs-core:RevaluationReserve 2021-03-01 2022-02-28 OC340146 frs-core:RevaluationReserve 2021-02-28 OC340146 frs-core:RevaluationReserve 2022-02-28 OC340146 frs-core:SharePremium 2021-03-01 2022-02-28 OC340146 frs-core:SharePremium 2021-02-28 OC340146 frs-core:SharePremium 2022-02-28 OC340146 frs-core:ShareCapital 2021-03-01 2022-02-28 OC340146 frs-core:ShareCapital 2021-02-28 OC340146 frs-core:ShareCapital 2022-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 OC340146 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 OC340146 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 OC340146 frs-countries:Europe 2021-03-01 2022-02-28 OC340146 frs-countries:NorthAmerica 2021-03-01 2022-02-28 OC340146 frs-countries:SouthAmerica 2021-03-01 2022-02-28 OC340146 frs-countries:Asia 2021-03-01 2022-02-28 OC340146 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 OC340146 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 OC340146 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 OC340146 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 OC340146 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 OC340146 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 OC340146 frs-bus:FullAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:FRS102 2021-03-01 2022-02-28 OC340146 frs-bus:MediumEntities 2021-03-01 2022-02-28 OC340146 frs-bus:SmallEntities 2021-03-01 2022-02-28 OC340146 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 OC340146 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 OC340146 frs-bus:Audited 2021-03-01 2022-02-28 OC340146 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 OC340146 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 OC340146 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 OC340146 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 OC340146 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 OC340146 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 OC340146 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 OC340146 frs-bus:OrdinaryShareClass1 2021-02-28 OC340146 frs-bus:OrdinaryShareClass1 2022-02-28 OC340146 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 OC340146 frs-bus:OrdinaryShareClass2 2021-02-28 OC340146 frs-bus:OrdinaryShareClass2 2022-02-28 OC340146 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 OC340146 frs-bus:OrdinaryShareClass3 2021-02-28 OC340146 frs-bus:OrdinaryShareClass3 2022-02-28 OC340146 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 OC340146 frs-bus:OrdinaryShareClass4 2021-02-28 OC340146 frs-bus:OrdinaryShareClass4 2022-02-28 OC340146 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 OC340146 frs-bus:OrdinaryShareClass5 2021-02-28 OC340146 frs-bus:OrdinaryShareClass5 2022-02-28 OC340146 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 OC340146 frs-bus:PreferenceShareClass1 2021-02-28 OC340146 frs-bus:PreferenceShareClass1 2022-02-28 OC340146 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 OC340146 frs-bus:PreferenceShareClass2 2021-02-28 OC340146 frs-bus:PreferenceShareClass2 2022-02-28 OC340146 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 OC340146 frs-bus:PreferenceShareClass3 2021-02-28 OC340146 frs-bus:PreferenceShareClass3 2022-02-28 OC340146 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 OC340146 frs-bus:PreferenceShareClass4 2021-02-28 OC340146 frs-bus:PreferenceShareClass4 2022-02-28 OC340146 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 OC340146 frs-bus:PreferenceShareClass5 2021-02-28 OC340146 frs-bus:PreferenceShareClass5 2022-02-28 OC340146 1 2021-03-01 2022-02-28 OC340146 1 2022-02-28 OC340146 1 2021-03-01 2022-02-28 OC340146 frs-core:LeasedAssets 2021-03-01 2022-02-28 OC340146 frs-core:OwnedAssets 2021-03-01 2022-02-28 OC340146 frs-core:CurrencyRisk 2021-03-01 2022-02-28 OC340146 frs-core:MarketRisk 2021-03-01 2022-02-28 OC340146 frs-core:InterestRateRisk 2021-03-01 2022-02-28 OC340146 frs-core:DeferredTaxation 2021-03-01 2022-02-28 OC340146 frs-core:DeferredTaxation 2021-02-28 OC340146 frs-core:DeferredTaxation 2022-02-28 OC340146 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 OC340146 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 OC340146 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 OC340146 frs-core:ProvisionsDeferredTax 2022-02-28 OC340146 frs-core:OtherDeferredTax 2022-02-28 OC340146 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 OC340146 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 OC340146 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 OC340146 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 OC340146 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 OC340146 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 OC340146 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 OC340146 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 OC340146 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 OC340146 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 OC340146 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 OC340146 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 OC340146 frs-core:TaxCreditsDeferredTax 2022-02-28 OC340146 frs-core:CostValuation 2021-02-28 OC340146 frs-core:AdditionsToInvestments 2022-02-28 OC340146 frs-core:DisposalsRepaymentsInvestments 2022-02-28 OC340146 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 OC340146 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 OC340146 frs-core:CostValuation 2022-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 OC340146 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 OC340146 frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:ListedExchangeTraded 2021-02-28 OC340146 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 OC340146 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 OC340146 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 OC340146 frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:UnlistedNon-exchangeTraded 2021-02-28 OC340146 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 OC340146 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 OC340146 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 OC340146 dpl-frs:CostSales 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales 2021-02-28 OC340146 dpl-frs:CostSales 2022-02-28 OC340146 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 OC340146 1 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 1 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 1 2022-02-28 OC340146 2 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 2 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 2 2022-02-28 OC340146 3 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 3 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 3 2022-02-28 OC340146 4 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 4 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 4 2022-02-28 OC340146 5 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 5 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 5 2022-02-28 OC340146 6 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 6 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 6 2022-02-28 OC340146 7 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 7 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 7 2022-02-28 OC340146 8 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 8 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 8 2022-02-28 OC340146 9 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 9 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 9 2022-02-28 OC340146 10 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 10 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 10 2022-02-28 OC340146 11 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 11 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 11 2022-02-28 OC340146 12 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 12 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 12 2022-02-28 OC340146 13 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 13 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 13 2022-02-28 OC340146 14 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 14 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 14 2022-02-28 OC340146 15 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 15 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 15 2022-02-28 OC340146 16 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 16 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 16 2022-02-28 OC340146 17 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 17 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 17 2022-02-28 OC340146 18 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 18 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 18 2022-02-28 OC340146 19 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 19 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 19 2022-02-28 OC340146 20 2021-03-01 2022-02-28 OC340146 frs-core:CurrentFinancialInstruments 20 2022-02-28 OC340146 frs-core:Non-currentFinancialInstruments 20 2022-02-28 OC340146 dpl-frs:Item1 2021-03-01 2022-02-28 OC340146 dpl-frs:Item1 2021-02-28 OC340146 dpl-frs:Item1 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 OC340146 dpl-frs:Item2 2021-03-01 2022-02-28 OC340146 dpl-frs:Item2 2021-02-28 OC340146 dpl-frs:Item2 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 OC340146 dpl-frs:Item3 2021-03-01 2022-02-28 OC340146 dpl-frs:Item3 2021-02-28 OC340146 dpl-frs:Item3 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 OC340146 dpl-frs:Item4 2021-03-01 2022-02-28 OC340146 dpl-frs:Item4 2021-02-28 OC340146 dpl-frs:Item4 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 OC340146 dpl-frs:Item5 2021-03-01 2022-02-28 OC340146 dpl-frs:Item5 2021-02-28 OC340146 dpl-frs:Item5 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 OC340146 dpl-frs:Item6 2021-03-01 2022-02-28 OC340146 dpl-frs:Item6 2021-02-28 OC340146 dpl-frs:Item6 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 OC340146 dpl-frs:Item7 2021-03-01 2022-02-28 OC340146 dpl-frs:Item7 2021-02-28 OC340146 dpl-frs:Item7 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 OC340146 dpl-frs:Item8 2021-03-01 2022-02-28 OC340146 dpl-frs:Item8 2021-02-28 OC340146 dpl-frs:Item8 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 OC340146 dpl-frs:Item9 2021-03-01 2022-02-28 OC340146 dpl-frs:Item9 2021-02-28 OC340146 dpl-frs:Item9 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 OC340146 dpl-frs:Item10 2021-03-01 2022-02-28 OC340146 dpl-frs:Item10 2021-02-28 OC340146 dpl-frs:Item10 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 OC340146 dpl-frs:Item11 2021-03-01 2022-02-28 OC340146 dpl-frs:Item11 2021-02-28 OC340146 dpl-frs:Item11 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 OC340146 dpl-frs:Item12 2021-03-01 2022-02-28 OC340146 dpl-frs:Item12 2021-02-28 OC340146 dpl-frs:Item12 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 OC340146 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 OC340146 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 OC340146 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 OC340146 1 2021-03-01 2022-02-28 OC340146 frs-countries:EnglandWales 2021-03-01 2022-02-28 OC340146 frs-bus:PartnerLLP1 2021-03-01 2022-02-28 OC340146 frs-bus:PartnerLLP1 2022-02-28 OC340146 frs-bus:PartnerLLP1 2022-02-28 OC340146 frs-bus:PartnerLLP2 2021-03-01 2022-02-28 OC340146 frs-bus:PartnerLLP2 2022-02-28 OC340146 frs-bus:PartnerLLP2 2022-02-28
Registered number: OC340146
Du Toit and CO LLP
Members' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2023
Members' Report and Unaudited Financial Statements
Contents
Page
LLP Information 1
Members' Report 2
Accountants' Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Reconciliation of Members' Interests 7—8
Notes to the Financial Statements 8—9
Page 1
LLP Information
LLP Registration Number OC340146
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 1
Page 2
Members' Report
The members present their report and the financial statements for the year ended 28 February 2023 .
Principal Activity
The LLP's principal activity continues to be that of international and commercial law, mediation and fiduciary services (non-SRA-regulated).
Members
The designated members who held office during the year were as follows:
Du Toit and Co Inc
S Du Toit
 
Members' Drawings and Subscription and Repayment of Members' Capital
Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.
New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amounts of which is determined by the performance and seniority of those members.
On retirement, capital is repaid to members.
Signed on behalf of the members by
S Du Toit
Partner
29/11/2023
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us.
This report is made to the partners in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the partners the financial statements that we have been engaged to compile, to report to the partners that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partnership and the partners for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2023 your duty to ensure that the partnership has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the LLP is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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
29/11/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 12,162 90,373
GROSS PROFIT 12,162 90,373
Administrative expenses (20,962 ) (103,064 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES (8,800 ) (12,691 )
Members' remuneration charged as an expense - -
LOSS FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS (8,800 ) (12,691 )
The notes on pages 8 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 8,800 -
Cash at bank and in hand 161,802 135,620
170,602 135,620
Creditors: Amounts Falling Due Within One Year 4 (153,326 ) (135,623 )
NET CURRENT ASSETS (LIABILITIES) 17,276 (3 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,276 (3 )
NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS 17,276 (3 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 59,650 42,371
59,650 42,371
Equity
Members' other interests
Other reserves (42,374) (42,374)
(42,374) (42,374)
17,276 (3)
TOTAL MEMBERS' INTEREST
Amounts due from members (8,800) -
Loans and other debts due to members within one year 59,650 42,371
Members' other interests (42,374) (42,374)
8,476 (3)
Page 5
Page 6
For the year ending 28 February 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
On behalf of the members
S Du Toit
Partner
29/11/2023
The notes on pages 8 to 9 form part of these financial statements.
Page 6
Page 7
Reconciliation of Members' Interests
Reconciliation of Members' Interests
EQUITY DEBT
Members' other interests Loans and other debts due to members less any amounts due from members in debtors
Other Reserves Members'Capital classified as Debt Other amounts Total Debts Total members' interest
£ £ £ £ £
Amounts due to members - 62,236 - 62,236 -
Balance at 1 March 2021 (29,683 ) 62,236 - 62,236 32,553
Members' remuneration charged as an expense, including employment and retirement benefit costs - - - - -
Profit/(loss) for the financial year available for discretionary division among members (12,691 ) - - - (12,691 )
Members' interests after profit/(loss) for the year (42,374) 62,236 - 62,236 19,862
Other divisions of profits (losses) - - - - -
Repayment of Capital - 5,657 - 5,657 5,657
Other Movements - (25,522) - (25,522) (25,522)
Amounts due to members - 42,371 - 42,371 -
As at 28 February 2022 and 1 March 2022 (42,374) 42,371 - 42,371 (3)
Profit/(loss) for the financial year available for discretionary division among members (8,800 ) - - - (8,800 )
Members' interests after profit/(loss) for the year (51,174) 42,371 - 42,371 (8,803)
Other divisions of profits (losses) 8,800 - (8,800) (8,800) -
Other Movements - 17,279 - 17,279 17,279
Amounts due to members - 59,650 - 59,650 -
Amounts due from members - - (8,800) (8,800) -
As at 28 February 2023 (42,374) 59,650 (8,800) 50,850 8,476
Capital at year end is split between the two members as follows:
S du Toit: £4,414 (2022: £4,374)
Du Toit & Co Inc: £4,062 (2022: -£4,377)
Page 7
Page 8
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
1.2. Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.
Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.
1.3. Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with FRS 25 (IAS 32) financial instruments: Disclosure and Presentation and UITF abstract 39 Members' shares in co-operative entities and similar instruments. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the Profit and Loss Account in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the Balance Sheet.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the Profit and Loss Account and are equity appropriations in the Balance Sheet.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are presented in the Balance Sheet within 'Loans and other debts due to members' and are charged to the Profit and Loss Account within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the Balance Sheet within 'Members' other interests'.
1.4. Loans and other debts due to members
Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.
There is no provision for specific legally enforceable protection afforded to creditors in such an event.
There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.
2. Average Number of Employees
Average number of employees, including members, during the year was as follows: 2 (2022: 2)
2 2
Page 8
Page 9
3. Debtors
2023 2022
£ £
Due within one year
Amounts due from members 8,800 -
8,800 -
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 151,646 133,943
Accruals and deferred income 1,680 1,680
153,326 135,623
Included in creditors is amounts owed to clients, held on client bank accounts of £151,646 (2022: £133,943).
5. Ultimate Controlling Party
The LLP's ultimate controlling party is S du Toit .
6. General Information
Du Toit and CO LLP is a limited liability partnership, incorporated in England & Wales, registered number OC340146 . The Registered Office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
Page 9