Acorah Software Products - Accounts Production 14.3.260 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 00461324 Mrs M Bailey Mr G Bailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00461324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 00461324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 00461324 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-01 2024-01-31 00461324 frs-core:AllSubsidiaries 2023-02-01 2024-01-31 00461324 frs-core:KeyManagementPersonnel 2023-02-01 2024-01-31 00461324 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-02-01 2024-01-31 00461324 frs-core:OtherRelatedParties 2023-02-01 2024-01-31 00461324 2023-01-31 00461324 2024-01-31 00461324 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 2024-01-31 00461324 frs-core:AfterOneYear 2023-02-01 2024-01-31 00461324 frs-core:BetweenOneFiveYears 2023-02-01 2024-01-31 00461324 frs-core:BetweenOneFiveYears 2024-01-31 00461324 frs-core:ComputerEquipment 2024-01-31 00461324 frs-core:ComputerEquipment 2023-02-01 2024-01-31 00461324 frs-core:ComputerEquipment 2023-01-31 00461324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 00461324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-01 2024-01-31 00461324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 00461324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 00461324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 00461324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 00461324 frs-core:FurnitureFittings 2024-01-31 00461324 frs-core:FurnitureFittings 2023-02-01 2024-01-31 00461324 frs-core:FurnitureFittings 2023-01-31 00461324 frs-core:NetGoodwill 2024-01-31 00461324 frs-core:NetGoodwill 2023-02-01 2024-01-31 00461324 frs-core:NetGoodwill 2023-01-31 00461324 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 00461324 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-01 2024-01-31 00461324 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 00461324 frs-core:LandBuildings 2024-01-31 00461324 frs-core:LandBuildings 2023-02-01 2024-01-31 00461324 frs-core:LandBuildings 2023-01-31 00461324 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 00461324 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 00461324 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 00461324 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 00461324 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 00461324 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 00461324 frs-core:MoreThanFiveYears 2023-02-01 2024-01-31 00461324 frs-core:MoreThanFiveYears 2024-01-31 00461324 frs-core:MotorVehicles 2024-01-31 00461324 frs-core:MotorVehicles 2023-02-01 2024-01-31 00461324 frs-core:MotorVehicles 2023-01-31 00461324 frs-core:OtherResidualIntangibleAssets 2024-01-31 00461324 frs-core:OtherResidualIntangibleAssets 2023-02-01 2024-01-31 00461324 frs-core:OtherResidualIntangibleAssets 2023-01-31 00461324 frs-core:PlantMachinery 2024-01-31 00461324 frs-core:PlantMachinery 2023-02-01 2024-01-31 00461324 frs-core:PlantMachinery 2023-01-31 00461324 frs-core:Secured 2024-01-31 00461324 frs-core:Unsecured 2024-01-31 00461324 frs-core:WithinOneYear 2023-02-01 2024-01-31 00461324 frs-core:WithinOneYear 2024-01-31 00461324 frs-core:CapitalRedemptionReserve 2023-02-01 2024-01-31 00461324 frs-core:CapitalRedemptionReserve 2023-01-31 00461324 frs-core:CapitalRedemptionReserve 2024-01-31 00461324 frs-core:OtherReservesSubtotal 2023-02-01 2024-01-31 00461324 frs-core:OtherReservesSubtotal 2023-01-31 00461324 frs-core:OtherReservesSubtotal 2024-01-31 00461324 frs-core:RevaluationReserve 2023-02-01 2024-01-31 00461324 frs-core:RevaluationReserve 2023-01-31 00461324 frs-core:RevaluationReserve 2024-01-31 00461324 frs-core:SharePremium 2023-02-01 2024-01-31 00461324 frs-core:SharePremium 2023-01-31 00461324 frs-core:SharePremium 2024-01-31 00461324 frs-core:ShareCapital 2023-02-01 2024-01-31 00461324 frs-core:ShareCapital 2023-01-31 00461324 frs-core:ShareCapital 2024-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-31 00461324 frs-countries:UnitedKingdom 2023-02-01 2024-01-31 00461324 frs-countries:Europe 2023-02-01 2024-01-31 00461324 frs-countries:NorthAmerica 2023-02-01 2024-01-31 00461324 frs-countries:SouthAmerica 2023-02-01 2024-01-31 00461324 frs-countries:Asia 2023-02-01 2024-01-31 00461324 frs-countries:RestWorldOutsideUK 2023-02-01 2024-01-31 00461324 frs-bus:HighestPaidDirector 2023-02-01 2024-01-31 00461324 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 00461324 frs-bus:CompanyLimitedByGuarantee 2023-02-01 2024-01-31 00461324 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 00461324 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 00461324 frs-bus:FullAccounts 2023-02-01 2024-01-31 00461324 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 00461324 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 00461324 frs-bus:FRS102 2023-02-01 2024-01-31 00461324 frs-bus:MediumEntities 2023-02-01 2024-01-31 00461324 frs-bus:SmallEntities 2023-02-01 2024-01-31 00461324 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 00461324 frs-bus:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-01-31 00461324 frs-bus:Audited 2023-02-01 2024-01-31 00461324 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 00461324 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 00461324 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 00461324 frs-bus:LargeCompaniesRegimeForAccounts 2023-02-01 2024-01-31 00461324 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 00461324 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 00461324 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 00461324 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 00461324 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 00461324 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 00461324 frs-bus:OrdinaryShareClass1 2023-01-31 00461324 frs-bus:OrdinaryShareClass1 2024-01-31 00461324 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 00461324 frs-bus:OrdinaryShareClass2 2023-01-31 00461324 frs-bus:OrdinaryShareClass2 2024-01-31 00461324 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 00461324 frs-bus:OrdinaryShareClass3 2023-01-31 00461324 frs-bus:OrdinaryShareClass3 2024-01-31 00461324 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 00461324 frs-bus:OrdinaryShareClass4 2023-01-31 00461324 frs-bus:OrdinaryShareClass4 2024-01-31 00461324 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 00461324 frs-bus:OrdinaryShareClass5 2023-01-31 00461324 frs-bus:OrdinaryShareClass5 2024-01-31 00461324 frs-bus:PreferenceShareClass1 2023-02-01 2024-01-31 00461324 frs-bus:PreferenceShareClass1 2023-01-31 00461324 frs-bus:PreferenceShareClass1 2024-01-31 00461324 frs-bus:PreferenceShareClass2 2023-02-01 2024-01-31 00461324 frs-bus:PreferenceShareClass2 2023-01-31 00461324 frs-bus:PreferenceShareClass2 2024-01-31 00461324 frs-bus:PreferenceShareClass3 2023-02-01 2024-01-31 00461324 frs-bus:PreferenceShareClass3 2023-01-31 00461324 frs-bus:PreferenceShareClass3 2024-01-31 00461324 frs-bus:PreferenceShareClass4 2023-02-01 2024-01-31 00461324 frs-bus:PreferenceShareClass4 2023-01-31 00461324 frs-bus:PreferenceShareClass4 2024-01-31 00461324 frs-bus:PreferenceShareClass5 2023-02-01 2024-01-31 00461324 frs-bus:PreferenceShareClass5 2023-01-31 00461324 frs-bus:PreferenceShareClass5 2024-01-31 00461324 1 2023-02-01 2024-01-31 00461324 1 2024-01-31 00461324 1 2023-02-01 2024-01-31 00461324 frs-core:LeasedAssets 2023-02-01 2024-01-31 00461324 frs-core:OwnedAssets 2023-02-01 2024-01-31 00461324 frs-core:CurrencyRisk 2023-02-01 2024-01-31 00461324 frs-core:MarketRisk 2023-02-01 2024-01-31 00461324 frs-core:InterestRateRisk 2023-02-01 2024-01-31 00461324 frs-core:DeferredTaxation 2023-02-01 2024-01-31 00461324 frs-core:DeferredTaxation 2023-01-31 00461324 frs-core:DeferredTaxation 2024-01-31 00461324 frs-core:OtherProvisionsContingentLiabilities 2023-02-01 2024-01-31 00461324 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 00461324 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 00461324 frs-core:ProvisionsDeferredTax 2024-01-31 00461324 frs-core:OtherDeferredTax 2024-01-31 00461324 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 00461324 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 00461324 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 00461324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-01 2024-01-31 00461324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 00461324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 00461324 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 00461324 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 00461324 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 00461324 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 00461324 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 00461324 frs-core:TaxCreditsDeferredTax 2024-01-31 00461324 frs-core:CostValuation 2023-01-31 00461324 frs-core:AdditionsToInvestments 2024-01-31 00461324 frs-core:DisposalsRepaymentsInvestments 2024-01-31 00461324 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 00461324 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 00461324 frs-core:CostValuation 2024-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 00461324 frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 00461324 frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 00461324 dpl-frs:CostSales 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales 2023-01-31 00461324 dpl-frs:CostSales 2024-01-31 00461324 dpl-frs:DistributionCosts 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses 2023-02-01 2024-01-31 00461324 frs-bus:Director1 2023-02-01 2024-01-31 00461324 frs-bus:Director1 2023-01-31 00461324 frs-bus:Director1 2024-01-31 00461324 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 00461324 1 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 1 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 1 2024-01-31 00461324 2 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 2 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 2 2024-01-31 00461324 3 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 3 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 3 2024-01-31 00461324 4 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 4 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 4 2024-01-31 00461324 5 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 5 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 5 2024-01-31 00461324 6 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 6 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 6 2024-01-31 00461324 7 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 7 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 7 2024-01-31 00461324 8 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 8 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 8 2024-01-31 00461324 9 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 9 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 9 2024-01-31 00461324 10 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 10 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 10 2024-01-31 00461324 11 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 11 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 11 2024-01-31 00461324 12 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 12 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 12 2024-01-31 00461324 13 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 13 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 13 2024-01-31 00461324 14 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 14 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 14 2024-01-31 00461324 15 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 15 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 15 2024-01-31 00461324 16 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 16 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 16 2024-01-31 00461324 17 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 17 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 17 2024-01-31 00461324 18 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 18 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 18 2024-01-31 00461324 19 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 19 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 19 2024-01-31 00461324 20 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments 20 2024-01-31 00461324 frs-core:Non-currentFinancialInstruments 20 2024-01-31 00461324 dpl-frs:Item1 2023-02-01 2024-01-31 00461324 dpl-frs:Item1 2023-01-31 00461324 dpl-frs:Item1 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item1 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item1 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-02-01 2024-01-31 00461324 dpl-frs:Item2 2023-02-01 2024-01-31 00461324 dpl-frs:Item2 2023-01-31 00461324 dpl-frs:Item2 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item2 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item2 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-02-01 2024-01-31 00461324 dpl-frs:Item3 2023-02-01 2024-01-31 00461324 dpl-frs:Item3 2023-01-31 00461324 dpl-frs:Item3 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item3 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item3 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-02-01 2024-01-31 00461324 dpl-frs:Item4 2023-02-01 2024-01-31 00461324 dpl-frs:Item4 2023-01-31 00461324 dpl-frs:Item4 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item4 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item4 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-02-01 2024-01-31 00461324 dpl-frs:Item5 2023-02-01 2024-01-31 00461324 dpl-frs:Item5 2023-01-31 00461324 dpl-frs:Item5 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item5 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item5 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-02-01 2024-01-31 00461324 dpl-frs:Item6 2023-02-01 2024-01-31 00461324 dpl-frs:Item6 2023-01-31 00461324 dpl-frs:Item6 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item6 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item6 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-02-01 2024-01-31 00461324 dpl-frs:Item7 2023-02-01 2024-01-31 00461324 dpl-frs:Item7 2023-01-31 00461324 dpl-frs:Item7 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item7 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item7 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-02-01 2024-01-31 00461324 dpl-frs:Item8 2023-02-01 2024-01-31 00461324 dpl-frs:Item8 2023-01-31 00461324 dpl-frs:Item8 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item8 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item8 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-02-01 2024-01-31 00461324 dpl-frs:Item9 2023-02-01 2024-01-31 00461324 dpl-frs:Item9 2023-01-31 00461324 dpl-frs:Item9 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item9 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item9 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-02-01 2024-01-31 00461324 dpl-frs:Item10 2023-02-01 2024-01-31 00461324 dpl-frs:Item10 2023-01-31 00461324 dpl-frs:Item10 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item10 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item10 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-02-01 2024-01-31 00461324 dpl-frs:Item11 2023-02-01 2024-01-31 00461324 dpl-frs:Item11 2023-01-31 00461324 dpl-frs:Item11 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item11 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item11 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-02-01 2024-01-31 00461324 dpl-frs:Item12 2023-02-01 2024-01-31 00461324 dpl-frs:Item12 2023-01-31 00461324 dpl-frs:Item12 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item12 2023-02-01 2024-01-31 00461324 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item12 2023-02-01 2024-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-02-01 2024-01-31 00461324 1 2023-02-01 2024-01-31 00461324 frs-countries:EnglandWales 2023-02-01 2024-01-31 00461324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 00461324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 00461324 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 00461324 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 00461324 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 00461324 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 00461324 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 00461324 2022-01-31 00461324 2023-01-31 00461324 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 2023-01-31 00461324 frs-core:AfterOneYear 2022-02-01 2023-01-31 00461324 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 00461324 frs-core:BetweenOneFiveYears 2023-01-31 00461324 frs-core:ComputerEquipment 2023-01-31 00461324 frs-core:ComputerEquipment 2022-02-01 2023-01-31 00461324 frs-core:ComputerEquipment 2022-01-31 00461324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 00461324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 00461324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 00461324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 00461324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 00461324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 00461324 frs-core:FurnitureFittings 2023-01-31 00461324 frs-core:FurnitureFittings 2022-02-01 2023-01-31 00461324 frs-core:FurnitureFittings 2022-01-31 00461324 frs-core:NetGoodwill 2023-01-31 00461324 frs-core:NetGoodwill 2022-02-01 2023-01-31 00461324 frs-core:NetGoodwill 2022-01-31 00461324 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 00461324 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 00461324 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 00461324 frs-core:LandBuildings 2023-01-31 00461324 frs-core:LandBuildings 2022-02-01 2023-01-31 00461324 frs-core:LandBuildings 2022-01-31 00461324 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 00461324 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 00461324 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 00461324 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 00461324 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 00461324 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 00461324 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 00461324 frs-core:MoreThanFiveYears 2023-01-31 00461324 frs-core:MotorVehicles 2023-01-31 00461324 frs-core:MotorVehicles 2022-02-01 2023-01-31 00461324 frs-core:MotorVehicles 2022-01-31 00461324 frs-core:OtherResidualIntangibleAssets 2023-01-31 00461324 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 00461324 frs-core:OtherResidualIntangibleAssets 2022-01-31 00461324 frs-core:PlantMachinery 2023-01-31 00461324 frs-core:PlantMachinery 2022-02-01 2023-01-31 00461324 frs-core:PlantMachinery 2022-01-31 00461324 frs-core:Secured 2023-01-31 00461324 frs-core:Unsecured 2023-01-31 00461324 frs-core:WithinOneYear 2022-02-01 2023-01-31 00461324 frs-core:WithinOneYear 2023-01-31 00461324 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 00461324 frs-core:CapitalRedemptionReserve 2022-01-31 00461324 frs-core:CapitalRedemptionReserve 2023-01-31 00461324 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 00461324 frs-core:OtherReservesSubtotal 2022-01-31 00461324 frs-core:OtherReservesSubtotal 2023-01-31 00461324 frs-core:RevaluationReserve 2022-02-01 2023-01-31 00461324 frs-core:RevaluationReserve 2022-01-31 00461324 frs-core:RevaluationReserve 2023-01-31 00461324 frs-core:SharePremium 2022-02-01 2023-01-31 00461324 frs-core:SharePremium 2022-01-31 00461324 frs-core:SharePremium 2023-01-31 00461324 frs-core:ShareCapital 2022-02-01 2023-01-31 00461324 frs-core:ShareCapital 2022-01-31 00461324 frs-core:ShareCapital 2023-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 00461324 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 00461324 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 00461324 frs-countries:Europe 2022-02-01 2023-01-31 00461324 frs-countries:NorthAmerica 2022-02-01 2023-01-31 00461324 frs-countries:SouthAmerica 2022-02-01 2023-01-31 00461324 frs-countries:Asia 2022-02-01 2023-01-31 00461324 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 00461324 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 00461324 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 00461324 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 00461324 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 00461324 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 00461324 frs-bus:FullAccounts 2022-02-01 2023-01-31 00461324 frs-bus:FilletedAccounts 2022-02-01 2023-01-31 00461324 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 00461324 frs-bus:FRS102 2022-02-01 2023-01-31 00461324 frs-bus:MediumEntities 2022-02-01 2023-01-31 00461324 frs-bus:SmallEntities 2022-02-01 2023-01-31 00461324 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 00461324 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 00461324 frs-bus:Audited 2022-02-01 2023-01-31 00461324 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 00461324 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 00461324 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 00461324 frs-bus:LargeCompaniesRegimeForAccounts 2022-02-01 2023-01-31 00461324 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 00461324 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 00461324 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 00461324 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 00461324 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 00461324 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 00461324 frs-bus:OrdinaryShareClass1 2022-01-31 00461324 frs-bus:OrdinaryShareClass1 2023-01-31 00461324 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 00461324 frs-bus:OrdinaryShareClass2 2022-01-31 00461324 frs-bus:OrdinaryShareClass2 2023-01-31 00461324 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 00461324 frs-bus:OrdinaryShareClass3 2022-01-31 00461324 frs-bus:OrdinaryShareClass3 2023-01-31 00461324 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 00461324 frs-bus:OrdinaryShareClass4 2022-01-31 00461324 frs-bus:OrdinaryShareClass4 2023-01-31 00461324 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 00461324 frs-bus:OrdinaryShareClass5 2022-01-31 00461324 frs-bus:OrdinaryShareClass5 2023-01-31 00461324 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 00461324 frs-bus:PreferenceShareClass1 2022-01-31 00461324 frs-bus:PreferenceShareClass1 2023-01-31 00461324 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 00461324 frs-bus:PreferenceShareClass2 2022-01-31 00461324 frs-bus:PreferenceShareClass2 2023-01-31 00461324 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 00461324 frs-bus:PreferenceShareClass3 2022-01-31 00461324 frs-bus:PreferenceShareClass3 2023-01-31 00461324 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 00461324 frs-bus:PreferenceShareClass4 2022-01-31 00461324 frs-bus:PreferenceShareClass4 2023-01-31 00461324 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 00461324 frs-bus:PreferenceShareClass5 2022-01-31 00461324 frs-bus:PreferenceShareClass5 2023-01-31 00461324 1 2022-02-01 2023-01-31 00461324 1 2023-01-31 00461324 1 2022-02-01 2023-01-31 00461324 frs-core:LeasedAssets 2022-02-01 2023-01-31 00461324 frs-core:OwnedAssets 2022-02-01 2023-01-31 00461324 frs-core:CurrencyRisk 2022-02-01 2023-01-31 00461324 frs-core:MarketRisk 2022-02-01 2023-01-31 00461324 frs-core:InterestRateRisk 2022-02-01 2023-01-31 00461324 frs-core:DeferredTaxation 2022-02-01 2023-01-31 00461324 frs-core:DeferredTaxation 2022-01-31 00461324 frs-core:DeferredTaxation 2023-01-31 00461324 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 00461324 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 00461324 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 00461324 frs-core:ProvisionsDeferredTax 2023-01-31 00461324 frs-core:OtherDeferredTax 2023-01-31 00461324 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 00461324 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 00461324 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 00461324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 00461324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 00461324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 00461324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 00461324 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 00461324 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 00461324 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 00461324 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 00461324 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 00461324 frs-core:TaxCreditsDeferredTax 2023-01-31 00461324 frs-core:CostValuation 2022-01-31 00461324 frs-core:AdditionsToInvestments 2023-01-31 00461324 frs-core:DisposalsRepaymentsInvestments 2023-01-31 00461324 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 00461324 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 00461324 frs-core:CostValuation 2023-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 00461324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 00461324 frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:ListedExchangeTraded 2022-01-31 00461324 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 00461324 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 00461324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 00461324 frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:UnlistedNon-exchangeTraded 2022-01-31 00461324 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 00461324 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 00461324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 00461324 dpl-frs:CostSales 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales 2022-01-31 00461324 dpl-frs:CostSales 2023-01-31 00461324 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 00461324 frs-bus:Director1 2022-02-01 2023-01-31 00461324 frs-bus:Director1 2022-01-31 00461324 frs-bus:Director1 2023-01-31 00461324 frs-bus:CompanySecretary1 2022-02-01 2023-01-31 00461324 1 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 1 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 1 2023-01-31 00461324 2 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 2 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 2 2023-01-31 00461324 3 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 3 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 3 2023-01-31 00461324 4 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 4 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 4 2023-01-31 00461324 5 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 5 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 5 2023-01-31 00461324 6 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 6 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 6 2023-01-31 00461324 7 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 7 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 7 2023-01-31 00461324 8 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 8 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 8 2023-01-31 00461324 9 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 9 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 9 2023-01-31 00461324 10 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 10 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 10 2023-01-31 00461324 11 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 11 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 11 2023-01-31 00461324 12 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 12 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 12 2023-01-31 00461324 13 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 13 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 13 2023-01-31 00461324 14 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 14 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 14 2023-01-31 00461324 15 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 15 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 15 2023-01-31 00461324 16 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 16 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 16 2023-01-31 00461324 17 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 17 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 17 2023-01-31 00461324 18 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 18 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 18 2023-01-31 00461324 19 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 19 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 19 2023-01-31 00461324 20 2022-02-01 2023-01-31 00461324 frs-core:CurrentFinancialInstruments 20 2023-01-31 00461324 frs-core:Non-currentFinancialInstruments 20 2023-01-31 00461324 dpl-frs:Item1 2022-02-01 2023-01-31 00461324 dpl-frs:Item1 2022-01-31 00461324 dpl-frs:Item1 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 00461324 dpl-frs:Item2 2022-02-01 2023-01-31 00461324 dpl-frs:Item2 2022-01-31 00461324 dpl-frs:Item2 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 00461324 dpl-frs:Item3 2022-02-01 2023-01-31 00461324 dpl-frs:Item3 2022-01-31 00461324 dpl-frs:Item3 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 00461324 dpl-frs:Item4 2022-02-01 2023-01-31 00461324 dpl-frs:Item4 2022-01-31 00461324 dpl-frs:Item4 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 00461324 dpl-frs:Item5 2022-02-01 2023-01-31 00461324 dpl-frs:Item5 2022-01-31 00461324 dpl-frs:Item5 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 00461324 dpl-frs:Item6 2022-02-01 2023-01-31 00461324 dpl-frs:Item6 2022-01-31 00461324 dpl-frs:Item6 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 00461324 dpl-frs:Item7 2022-02-01 2023-01-31 00461324 dpl-frs:Item7 2022-01-31 00461324 dpl-frs:Item7 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 00461324 dpl-frs:Item8 2022-02-01 2023-01-31 00461324 dpl-frs:Item8 2022-01-31 00461324 dpl-frs:Item8 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 00461324 dpl-frs:Item9 2022-02-01 2023-01-31 00461324 dpl-frs:Item9 2022-01-31 00461324 dpl-frs:Item9 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 00461324 dpl-frs:Item10 2022-02-01 2023-01-31 00461324 dpl-frs:Item10 2022-01-31 00461324 dpl-frs:Item10 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 00461324 dpl-frs:Item11 2022-02-01 2023-01-31 00461324 dpl-frs:Item11 2022-01-31 00461324 dpl-frs:Item11 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 00461324 dpl-frs:Item12 2022-02-01 2023-01-31 00461324 dpl-frs:Item12 2022-01-31 00461324 dpl-frs:Item12 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 00461324 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 00461324 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 00461324 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 00461324 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 00461324 1 2022-02-01 2023-01-31 00461324 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 00461324
E.Bailey & Son (Footwear) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 00461324
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 345,000 345,000
345,000 345,000
CURRENT ASSETS
Cash at bank and in hand 170,895 306,706
170,895 306,706
Creditors: Amounts Falling Due Within One Year 5 (16,480 ) (60,464 )
NET CURRENT ASSETS (LIABILITIES) 154,415 246,242
TOTAL ASSETS LESS CURRENT LIABILITIES 499,415 591,242
PROVISIONS FOR LIABILITIES
Deferred Taxation (46,038 ) (46,038 )
NET ASSETS 453,377 545,204
CAPITAL AND RESERVES
Called up share capital 6 8,850 8,850
Non-distributable profits reserve 138,115 138,115
Profit and Loss Account 306,412 398,239
SHAREHOLDERS' FUNDS 453,377 545,204
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs M Bailey
Director
9 February 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Non-distributable profits reserve Profit and Loss Account Total
£ £ £ £
As at 1 February 2022 as previously stated 8,850 138,115 497,065 644,030
Prior year adjustment - - (38,257 ) (38,257 )
As at 1 February 2022 as restated 8,850 138,115 458,808 605,773
458,808
Profit for the year and total comprehensive income - - 22,281 22,281
Dividends paid - - (82,850) (82,850)
As at 31 January 2023 and 1 February 2023 8,850 138,115 398,239 545,204
Profit for the year and total comprehensive income - - 21,924 21,924
Dividends paid - - (113,751) (113,751)
As at 31 January 2024 8,850 138,115 306,412 453,377
The Non-distributable profits reserve and Profit and Loss Account balances at 1 February 2022 above have been restated despite showing above "as previously stated". They were previously reported as £33,172 and £602,008 respectively, but the non-distributable profits reserve has now been restated as £138,115 with a corresponding reduction in the Profit and Loss Account. The Non-distributable profits reserve arises from the change in the fair value of investment property, less the deferred tax provision on that movement. The impact on the deferred tax charge of this restatement is shown above as a prior year adjustment.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
E.Bailey & Son (Footwear) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00461324 . The registered office is 69 Charlton Road, Wantage, Oxfordshire, OX12 8HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover represents amounts receivable for the rental of property.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
Page 4
Page 5
4. Investment Property
2024
£
Fair Value
As at 1 February 2023 and 31 January 2024 345,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 160,847 160,847
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 5,143 5,142
Other creditors 10,365 10,366
Accruals and deferred income 660 660
Director's loan account 312 44,296
16,480 60,464
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
4,425 Ordinary Shares of £ 1.00 each 4,425 4,425
4,425 Ordinary A shares of £ 1.00 each 4,425 4,425
8,850 8,850
Page 5