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2022-02-25 SO305232 2023-02-25 SO305232 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 2022-02-26 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 2023-02-25 SO305232 frs-core:AfterOneYear 2022-02-26 2023-02-25 SO305232 frs-core:BetweenOneFiveYears 2022-02-26 2023-02-25 SO305232 frs-core:BetweenOneFiveYears 2023-02-25 SO305232 frs-core:ComputerEquipment 2023-02-25 SO305232 frs-core:ComputerEquipment 2022-02-26 2023-02-25 SO305232 frs-core:ComputerEquipment 2022-02-25 SO305232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-25 SO305232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-26 2023-02-25 SO305232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-25 SO305232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-25 SO305232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-26 2023-02-25 SO305232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-25 SO305232 frs-core:FurnitureFittings 2023-02-25 SO305232 frs-core:FurnitureFittings 2022-02-26 2023-02-25 SO305232 frs-core:FurnitureFittings 2022-02-25 SO305232 frs-core:NetGoodwill 2023-02-25 SO305232 frs-core:NetGoodwill 2022-02-26 2023-02-25 SO305232 frs-core:NetGoodwill 2022-02-25 SO305232 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-25 SO305232 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-26 2023-02-25 SO305232 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-25 SO305232 frs-core:LandBuildings 2023-02-25 SO305232 frs-core:LandBuildings 2022-02-26 2023-02-25 SO305232 frs-core:LandBuildings 2022-02-25 SO305232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-25 SO305232 frs-core:LandBuildings 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2023-02-25 SO305232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-25 SO305232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-25 SO305232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-25 SO305232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments 2023-02-25 SO305232 frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-25 SO305232 frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-25 SO305232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 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SO305232 8 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 8 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 8 2023-02-25 SO305232 9 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 9 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 9 2023-02-25 SO305232 10 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 10 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 10 2023-02-25 SO305232 11 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 11 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 11 2023-02-25 SO305232 12 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 12 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 12 2023-02-25 SO305232 13 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 13 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 13 2023-02-25 SO305232 14 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 14 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 14 2023-02-25 SO305232 15 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 15 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 15 2023-02-25 SO305232 16 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 16 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 16 2023-02-25 SO305232 17 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 17 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 17 2023-02-25 SO305232 18 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 18 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 18 2023-02-25 SO305232 19 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 19 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 19 2023-02-25 SO305232 20 2022-02-26 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments 20 2023-02-25 SO305232 frs-core:Non-currentFinancialInstruments 20 2023-02-25 SO305232 dpl-frs:Item1 2022-02-26 2023-02-25 SO305232 dpl-frs:Item1 2022-02-25 SO305232 dpl-frs:Item1 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item1 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item1 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item1 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-26 2023-02-25 SO305232 dpl-frs:Item2 2022-02-26 2023-02-25 SO305232 dpl-frs:Item2 2022-02-25 SO305232 dpl-frs:Item2 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item2 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item2 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item2 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-26 2023-02-25 SO305232 dpl-frs:Item3 2022-02-26 2023-02-25 SO305232 dpl-frs:Item3 2022-02-25 SO305232 dpl-frs:Item3 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item3 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item3 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item3 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-26 2023-02-25 SO305232 dpl-frs:Item4 2022-02-26 2023-02-25 SO305232 dpl-frs:Item4 2022-02-25 SO305232 dpl-frs:Item4 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item4 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item4 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item4 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-26 2023-02-25 SO305232 dpl-frs:Item5 2022-02-26 2023-02-25 SO305232 dpl-frs:Item5 2022-02-25 SO305232 dpl-frs:Item5 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item5 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item5 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item5 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-26 2023-02-25 SO305232 dpl-frs:Item6 2022-02-26 2023-02-25 SO305232 dpl-frs:Item6 2022-02-25 SO305232 dpl-frs:Item6 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item6 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item6 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item6 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-26 2023-02-25 SO305232 dpl-frs:Item7 2022-02-26 2023-02-25 SO305232 dpl-frs:Item7 2022-02-25 SO305232 dpl-frs:Item7 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item7 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item7 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item7 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-26 2023-02-25 SO305232 dpl-frs:Item8 2022-02-26 2023-02-25 SO305232 dpl-frs:Item8 2022-02-25 SO305232 dpl-frs:Item8 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item8 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item8 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item8 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-26 2023-02-25 SO305232 dpl-frs:Item9 2022-02-26 2023-02-25 SO305232 dpl-frs:Item9 2022-02-25 SO305232 dpl-frs:Item9 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item9 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item9 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item9 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-26 2023-02-25 SO305232 dpl-frs:Item10 2022-02-26 2023-02-25 SO305232 dpl-frs:Item10 2022-02-25 SO305232 dpl-frs:Item10 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item10 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item10 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item10 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-26 2023-02-25 SO305232 dpl-frs:Item11 2022-02-26 2023-02-25 SO305232 dpl-frs:Item11 2022-02-25 SO305232 dpl-frs:Item11 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item11 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item11 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item11 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-26 2023-02-25 SO305232 dpl-frs:Item12 2022-02-26 2023-02-25 SO305232 dpl-frs:Item12 2022-02-25 SO305232 dpl-frs:Item12 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item12 2022-02-26 2023-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item12 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item12 2023-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-26 2023-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-26 2023-02-25 SO305232 1 2022-02-26 2023-02-25 SO305232 frs-countries:EnglandWales 2022-02-26 2023-02-25 SO305232 frs-bus:PartnerLLP2 2022-02-26 2023-02-25 SO305232 frs-bus:PartnerLLP2 2023-02-25 SO305232 frs-bus:PartnerLLP2 2023-02-25 SO305232 frs-bus:PartnerLLP3 2022-02-26 2023-02-25 SO305232 frs-bus:PartnerLLP3 2023-02-25 SO305232 frs-bus:PartnerLLP3 2023-02-25 SO305232 frs-bus:PartnerLLP1 2022-02-26 2023-02-25 SO305232 frs-bus:PartnerLLP1 2023-02-25 SO305232 frs-bus:PartnerLLP1 2023-02-25 SO305232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-25 SO305232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-25 SO305232 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-26 2022-02-25 SO305232 frs-core:AllSubsidiaries 2021-02-26 2022-02-25 SO305232 frs-core:KeyManagementPersonnel 2021-02-26 2022-02-25 SO305232 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-26 2022-02-25 SO305232 frs-core:OtherRelatedParties 2021-02-26 2022-02-25 SO305232 2021-02-25 SO305232 2022-02-25 SO305232 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 2021-02-26 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 2022-02-25 SO305232 frs-core:AfterOneYear 2021-02-26 2022-02-25 SO305232 frs-core:BetweenOneFiveYears 2021-02-26 2022-02-25 SO305232 frs-core:BetweenOneFiveYears 2022-02-25 SO305232 frs-core:ComputerEquipment 2022-02-25 SO305232 frs-core:ComputerEquipment 2021-02-26 2022-02-25 SO305232 frs-core:ComputerEquipment 2021-02-25 SO305232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-25 SO305232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-26 2022-02-25 SO305232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-25 SO305232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-25 SO305232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-26 2022-02-25 SO305232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-25 SO305232 frs-core:FurnitureFittings 2022-02-25 SO305232 frs-core:FurnitureFittings 2021-02-26 2022-02-25 SO305232 frs-core:FurnitureFittings 2021-02-25 SO305232 frs-core:NetGoodwill 2022-02-25 SO305232 frs-core:NetGoodwill 2021-02-26 2022-02-25 SO305232 frs-core:NetGoodwill 2021-02-25 SO305232 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-25 SO305232 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-26 2022-02-25 SO305232 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-25 SO305232 frs-core:LandBuildings 2022-02-25 SO305232 frs-core:LandBuildings 2021-02-26 2022-02-25 SO305232 frs-core:LandBuildings 2021-02-25 SO305232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-25 SO305232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-26 2022-02-25 SO305232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-25 SO305232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-25 SO305232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-26 2022-02-25 SO305232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-25 SO305232 frs-core:MoreThanFiveYears 2021-02-26 2022-02-25 SO305232 frs-core:MoreThanFiveYears 2022-02-25 SO305232 frs-core:MotorVehicles 2022-02-25 SO305232 frs-core:MotorVehicles 2021-02-26 2022-02-25 SO305232 frs-core:MotorVehicles 2021-02-25 SO305232 frs-core:OtherResidualIntangibleAssets 2022-02-25 SO305232 frs-core:OtherResidualIntangibleAssets 2021-02-26 2022-02-25 SO305232 frs-core:OtherResidualIntangibleAssets 2021-02-25 SO305232 frs-core:PlantMachinery 2022-02-25 SO305232 frs-core:PlantMachinery 2021-02-26 2022-02-25 SO305232 frs-core:PlantMachinery 2021-02-25 SO305232 frs-core:Secured 2022-02-25 SO305232 frs-core:Unsecured 2022-02-25 SO305232 frs-core:WithinOneYear 2021-02-26 2022-02-25 SO305232 frs-core:WithinOneYear 2022-02-25 SO305232 frs-core:CapitalRedemptionReserve 2021-02-26 2022-02-25 SO305232 frs-core:CapitalRedemptionReserve 2021-02-25 SO305232 frs-core:CapitalRedemptionReserve 2022-02-25 SO305232 frs-core:OtherReservesSubtotal 2021-02-26 2022-02-25 SO305232 frs-core:OtherReservesSubtotal 2021-02-25 SO305232 frs-core:OtherReservesSubtotal 2022-02-25 SO305232 frs-core:RevaluationReserve 2021-02-26 2022-02-25 SO305232 frs-core:RevaluationReserve 2021-02-25 SO305232 frs-core:RevaluationReserve 2022-02-25 SO305232 frs-core:SharePremium 2021-02-26 2022-02-25 SO305232 frs-core:SharePremium 2021-02-25 SO305232 frs-core:SharePremium 2022-02-25 SO305232 frs-core:ShareCapital 2021-02-26 2022-02-25 SO305232 frs-core:ShareCapital 2021-02-25 SO305232 frs-core:ShareCapital 2022-02-25 SO305232 frs-core:RetainedEarningsAccumulatedLosses 2021-02-26 2022-02-25 SO305232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-25 SO305232 frs-core:RetainedEarningsAccumulatedLosses 2022-02-25 SO305232 frs-core:RetainedEarningsAccumulatedLosses 2021-02-25 SO305232 frs-core:RetainedEarningsAccumulatedLosses 2022-02-25 SO305232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-25 SO305232 frs-countries:UnitedKingdom 2021-02-26 2022-02-25 SO305232 frs-countries:Europe 2021-02-26 2022-02-25 SO305232 frs-countries:NorthAmerica 2021-02-26 2022-02-25 SO305232 frs-countries:SouthAmerica 2021-02-26 2022-02-25 SO305232 frs-countries:Asia 2021-02-26 2022-02-25 SO305232 frs-countries:RestWorldOutsideUK 2021-02-26 2022-02-25 SO305232 frs-bus:HighestPaidDirector 2021-02-26 2022-02-25 SO305232 frs-bus:PrivateLimitedCompanyLtd 2021-02-26 2022-02-25 SO305232 frs-bus:CompanyLimitedByGuarantee 2021-02-26 2022-02-25 SO305232 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-26 2022-02-25 SO305232 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-26 2022-02-25 SO305232 frs-bus:FullAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:FilletedAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:AbridgedAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:FRS102 2021-02-26 2022-02-25 SO305232 frs-bus:MediumEntities 2021-02-26 2022-02-25 SO305232 frs-bus:SmallEntities 2021-02-26 2022-02-25 SO305232 frs-bus:EntityHasNeverTraded 2021-02-26 2022-02-25 SO305232 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-26 2022-02-25 SO305232 frs-bus:Audited 2021-02-26 2022-02-25 SO305232 frs-bus:AuditExempt-NoAccountantsReport 2021-02-26 2022-02-25 SO305232 frs-bus:AuditExemptWithAccountantsReport 2021-02-26 2022-02-25 SO305232 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:LargeCompaniesRegimeForAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:SmallCompaniesRegimeForAccounts 2021-02-26 2022-02-25 SO305232 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-02-26 2022-02-25 SO305232 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-02-26 2022-02-25 SO305232 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-02-26 2022-02-25 SO305232 frs-bus:OrdinaryShareClass1 2021-02-26 2022-02-25 SO305232 frs-bus:OrdinaryShareClass1 2021-02-25 SO305232 frs-bus:OrdinaryShareClass1 2022-02-25 SO305232 frs-bus:OrdinaryShareClass2 2021-02-26 2022-02-25 SO305232 frs-bus:OrdinaryShareClass2 2021-02-25 SO305232 frs-bus:OrdinaryShareClass2 2022-02-25 SO305232 frs-bus:OrdinaryShareClass3 2021-02-26 2022-02-25 SO305232 frs-bus:OrdinaryShareClass3 2021-02-25 SO305232 frs-bus:OrdinaryShareClass3 2022-02-25 SO305232 frs-bus:OrdinaryShareClass4 2021-02-26 2022-02-25 SO305232 frs-bus:OrdinaryShareClass4 2021-02-25 SO305232 frs-bus:OrdinaryShareClass4 2022-02-25 SO305232 frs-bus:OrdinaryShareClass5 2021-02-26 2022-02-25 SO305232 frs-bus:OrdinaryShareClass5 2021-02-25 SO305232 frs-bus:OrdinaryShareClass5 2022-02-25 SO305232 frs-bus:PreferenceShareClass1 2021-02-26 2022-02-25 SO305232 frs-bus:PreferenceShareClass1 2021-02-25 SO305232 frs-bus:PreferenceShareClass1 2022-02-25 SO305232 frs-bus:PreferenceShareClass2 2021-02-26 2022-02-25 SO305232 frs-bus:PreferenceShareClass2 2021-02-25 SO305232 frs-bus:PreferenceShareClass2 2022-02-25 SO305232 frs-bus:PreferenceShareClass3 2021-02-26 2022-02-25 SO305232 frs-bus:PreferenceShareClass3 2021-02-25 SO305232 frs-bus:PreferenceShareClass3 2022-02-25 SO305232 frs-bus:PreferenceShareClass4 2021-02-26 2022-02-25 SO305232 frs-bus:PreferenceShareClass4 2021-02-25 SO305232 frs-bus:PreferenceShareClass4 2022-02-25 SO305232 frs-bus:PreferenceShareClass5 2021-02-26 2022-02-25 SO305232 frs-bus:PreferenceShareClass5 2021-02-25 SO305232 frs-bus:PreferenceShareClass5 2022-02-25 SO305232 1 2021-02-26 2022-02-25 SO305232 1 2022-02-25 SO305232 1 2021-02-26 2022-02-25 SO305232 frs-core:LeasedAssets 2021-02-26 2022-02-25 SO305232 frs-core:OwnedAssets 2021-02-26 2022-02-25 SO305232 frs-core:CurrencyRisk 2021-02-26 2022-02-25 SO305232 frs-core:MarketRisk 2021-02-26 2022-02-25 SO305232 frs-core:InterestRateRisk 2021-02-26 2022-02-25 SO305232 frs-core:DeferredTaxation 2021-02-26 2022-02-25 SO305232 frs-core:DeferredTaxation 2021-02-25 SO305232 frs-core:DeferredTaxation 2022-02-25 SO305232 frs-core:OtherProvisionsContingentLiabilities 2021-02-26 2022-02-25 SO305232 frs-core:OtherProvisionsContingentLiabilities 2021-02-25 SO305232 frs-core:OtherProvisionsContingentLiabilities 2022-02-25 SO305232 frs-core:ProvisionsDeferredTax 2022-02-25 SO305232 frs-core:OtherDeferredTax 2022-02-25 SO305232 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-25 SO305232 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-25 SO305232 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-25 SO305232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-26 2022-02-25 SO305232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-25 SO305232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-25 SO305232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-26 2022-02-25 SO305232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-25 SO305232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-25 SO305232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-26 2022-02-25 SO305232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-25 SO305232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-25 SO305232 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-25 SO305232 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-25 SO305232 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-25 SO305232 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-25 SO305232 frs-core:Share-basedPaymentsDeferredTax 2022-02-25 SO305232 frs-core:TaxCreditsDeferredTax 2022-02-25 SO305232 frs-core:CostValuation 2021-02-25 SO305232 frs-core:AdditionsToInvestments 2022-02-25 SO305232 frs-core:DisposalsRepaymentsInvestments 2022-02-25 SO305232 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-25 SO305232 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-25 SO305232 frs-core:CostValuation 2022-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments 2021-02-25 SO305232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments 2022-02-25 SO305232 frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:ListedExchangeTraded 2021-02-25 SO305232 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-25 SO305232 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-25 SO305232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-25 SO305232 frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:UnlistedNon-exchangeTraded 2021-02-25 SO305232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-25 SO305232 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-25 SO305232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-25 SO305232 dpl-frs:CostSales 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales 2021-02-25 SO305232 dpl-frs:CostSales 2022-02-25 SO305232 dpl-frs:DistributionCosts 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses 2021-02-26 2022-02-25 SO305232 1 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 1 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 1 2022-02-25 SO305232 2 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 2 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 2 2022-02-25 SO305232 3 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 3 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 3 2022-02-25 SO305232 4 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 4 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 4 2022-02-25 SO305232 5 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 5 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 5 2022-02-25 SO305232 6 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 6 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 6 2022-02-25 SO305232 7 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 7 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 7 2022-02-25 SO305232 8 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 8 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 8 2022-02-25 SO305232 9 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 9 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 9 2022-02-25 SO305232 10 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 10 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 10 2022-02-25 SO305232 11 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 11 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 11 2022-02-25 SO305232 12 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 12 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 12 2022-02-25 SO305232 13 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 13 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 13 2022-02-25 SO305232 14 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 14 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 14 2022-02-25 SO305232 15 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 15 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 15 2022-02-25 SO305232 16 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 16 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 16 2022-02-25 SO305232 17 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 17 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 17 2022-02-25 SO305232 18 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 18 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 18 2022-02-25 SO305232 19 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 19 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 19 2022-02-25 SO305232 20 2021-02-26 2022-02-25 SO305232 frs-core:CurrentFinancialInstruments 20 2022-02-25 SO305232 frs-core:Non-currentFinancialInstruments 20 2022-02-25 SO305232 dpl-frs:Item1 2021-02-26 2022-02-25 SO305232 dpl-frs:Item1 2021-02-25 SO305232 dpl-frs:Item1 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item1 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item1 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item1 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item1 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-02-26 2022-02-25 SO305232 dpl-frs:Item2 2021-02-26 2022-02-25 SO305232 dpl-frs:Item2 2021-02-25 SO305232 dpl-frs:Item2 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item2 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item2 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item2 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-26 2022-02-25 SO305232 dpl-frs:Item3 2021-02-26 2022-02-25 SO305232 dpl-frs:Item3 2021-02-25 SO305232 dpl-frs:Item3 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item3 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item3 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item3 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-26 2022-02-25 SO305232 dpl-frs:Item4 2021-02-26 2022-02-25 SO305232 dpl-frs:Item4 2021-02-25 SO305232 dpl-frs:Item4 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item4 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item4 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item4 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-26 2022-02-25 SO305232 dpl-frs:Item5 2021-02-26 2022-02-25 SO305232 dpl-frs:Item5 2021-02-25 SO305232 dpl-frs:Item5 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item5 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item5 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item5 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-26 2022-02-25 SO305232 dpl-frs:Item6 2021-02-26 2022-02-25 SO305232 dpl-frs:Item6 2021-02-25 SO305232 dpl-frs:Item6 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item6 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item6 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item6 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-26 2022-02-25 SO305232 dpl-frs:Item7 2021-02-26 2022-02-25 SO305232 dpl-frs:Item7 2021-02-25 SO305232 dpl-frs:Item7 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item7 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item7 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item7 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-26 2022-02-25 SO305232 dpl-frs:Item8 2021-02-26 2022-02-25 SO305232 dpl-frs:Item8 2021-02-25 SO305232 dpl-frs:Item8 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item8 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item8 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item8 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-26 2022-02-25 SO305232 dpl-frs:Item9 2021-02-26 2022-02-25 SO305232 dpl-frs:Item9 2021-02-25 SO305232 dpl-frs:Item9 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item9 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item9 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item9 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item9 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-02-26 2022-02-25 SO305232 dpl-frs:Item10 2021-02-26 2022-02-25 SO305232 dpl-frs:Item10 2021-02-25 SO305232 dpl-frs:Item10 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item10 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item10 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item10 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item10 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-02-26 2022-02-25 SO305232 dpl-frs:Item11 2021-02-26 2022-02-25 SO305232 dpl-frs:Item11 2021-02-25 SO305232 dpl-frs:Item11 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item11 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item11 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item11 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-26 2022-02-25 SO305232 dpl-frs:Item12 2021-02-26 2022-02-25 SO305232 dpl-frs:Item12 2021-02-25 SO305232 dpl-frs:Item12 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item12 2021-02-26 2022-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item12 2021-02-25 SO305232 dpl-frs:CostSales dpl-frs:Item12 2022-02-25 SO305232 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-26 2022-02-25 SO305232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-26 2022-02-25 SO305232 1 2021-02-26 2022-02-25 SO305232 frs-countries:EnglandWales 2021-02-26 2022-02-25 SO305232 frs-bus:PartnerLLP2 2021-02-26 2022-02-25 SO305232 frs-bus:PartnerLLP2 2022-02-25 SO305232 frs-bus:PartnerLLP2 2022-02-25 SO305232 frs-bus:PartnerLLP3 2021-02-26 2022-02-25 SO305232 frs-bus:PartnerLLP3 2022-02-25 SO305232 frs-bus:PartnerLLP3 2022-02-25 SO305232 frs-bus:PartnerLLP1 2021-02-26 2022-02-25 SO305232 frs-bus:PartnerLLP1 2022-02-25 SO305232 frs-bus:PartnerLLP1 2022-02-25
Registered number: SO305232
Warthill Limited Liability Partnership
Unaudited Financial Statements
For The Year Ended 25 February 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SO305232
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,782,867 3,782,867
Tangible Assets 5 6,650 10,420
Investments 6 18,831 18,831
3,808,348 3,812,118
CURRENT ASSETS
Debtors 7 - 22,336
Cash at bank and in hand 40,950 41,438
40,950 63,774
Creditors: Amounts Falling Due Within One Year 8 (956,005 ) (877,893 )
NET CURRENT ASSETS (LIABILITIES) (915,055 ) (814,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,893,293 2,997,999
Creditors: Amounts Falling Due After More Than One Year 9 (794,020 ) (800,000 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 2,099,273 2,197,999
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 114,970 24,568
114,970 24,568
Equity
Members' other interests
Members' capital 1,896,406 2,085,534
Other reserves 87,897 87,897
1,984,303 2,173,431
2,099,273 2,197,999
TOTAL MEMBERS' INTEREST
Amounts due from members - (15,381)
Loans and other debts due to members within one year 114,970 24,568
Members' other interests 1,984,303 2,173,431
2,099,273 2,182,618
Page 1
Page 2
For the year ending 25 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
W Arbuthnot Leslie
Designated Member
17/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Warthill Limited Liability Partnership is a limited liability partnership, incorporated in England & Wales, registered number SO305232 . The Registered Office is Warthill House, Meikle Wartle, Near Inverurie, Aberdeenshire, AB51 5BJ.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% RB
Fixtures & Fittings RB@25%
Computer Equipment RB@SLM33%
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 26 February 2022 3,782,867
As at 25 February 2023 3,782,867
Net Book Value
As at 25 February 2023 3,782,867
As at 26 February 2022 3,782,867
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 26 February 2022 34,942 - 8,496 43,438
Additions - 132 - 132
As at 25 February 2023 34,942 132 8,496 43,570
Depreciation
As at 26 February 2022 24,522 - 8,496 33,018
Provided during the period 3,869 33 - 3,902
As at 25 February 2023 28,391 33 8,496 36,920
Net Book Value
As at 25 February 2023 6,551 99 - 6,650
As at 26 February 2022 10,420 - - 10,420
6. Investments
Listed
£
Cost
As at 26 February 2022 18,831
As at 25 February 2023 18,831
Provision
As at 26 February 2022 -
As at 25 February 2023 -
Net Book Value
As at 25 February 2023 18,831
As at 26 February 2022 18,831
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Other debtors - 6,955
Amounts due from members - 15,381
- 22,336
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,041 (1 )
Bank loans and overdrafts 908,000 742,125
Other taxes and social security 1,010 1,510
VAT 6,608 4,860
Net wages 35,068 35,068
Other creditors 487 487
Accruals and deferred income 3,791 93,844
956,005 877,893
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 794,020 800,000
794,020 800,000
Page 5