Acorah Software Products - Accounts Production 14.3.260 false true 31 January 2022 20 January 2021 true No description of principal activity 1 February 2022 31 January 2023 31 January 2023 13146108 Mr M Kalunega iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13146108 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 13146108 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 13146108 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 13146108 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 13146108 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 13146108 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 13146108 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 13146108 2022-01-31 13146108 2023-01-31 13146108 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 2023-01-31 13146108 frs-core:AfterOneYear 2022-02-01 2023-01-31 13146108 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 13146108 frs-core:BetweenOneFiveYears 2023-01-31 13146108 frs-core:ComputerEquipment 2023-01-31 13146108 frs-core:ComputerEquipment 2022-02-01 2023-01-31 13146108 frs-core:ComputerEquipment 2022-01-31 13146108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 13146108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 13146108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 13146108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 13146108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 13146108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 13146108 frs-core:FurnitureFittings 2023-01-31 13146108 frs-core:FurnitureFittings 2022-02-01 2023-01-31 13146108 frs-core:FurnitureFittings 2022-01-31 13146108 frs-core:NetGoodwill 2023-01-31 13146108 frs-core:NetGoodwill 2022-02-01 2023-01-31 13146108 frs-core:NetGoodwill 2022-01-31 13146108 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 13146108 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 13146108 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 13146108 frs-core:LandBuildings 2023-01-31 13146108 frs-core:LandBuildings 2022-02-01 2023-01-31 13146108 frs-core:LandBuildings 2022-01-31 13146108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 13146108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 13146108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 13146108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 13146108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 13146108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 13146108 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 13146108 frs-core:MoreThanFiveYears 2023-01-31 13146108 frs-core:MotorVehicles 2023-01-31 13146108 frs-core:MotorVehicles 2022-02-01 2023-01-31 13146108 frs-core:MotorVehicles 2022-01-31 13146108 frs-core:OtherResidualIntangibleAssets 2023-01-31 13146108 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 13146108 frs-core:OtherResidualIntangibleAssets 2022-01-31 13146108 frs-core:PlantMachinery 2023-01-31 13146108 frs-core:PlantMachinery 2022-02-01 2023-01-31 13146108 frs-core:PlantMachinery 2022-01-31 13146108 frs-core:Secured 2023-01-31 13146108 frs-core:Unsecured 2023-01-31 13146108 frs-core:WithinOneYear 2022-02-01 2023-01-31 13146108 frs-core:WithinOneYear 2023-01-31 13146108 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 13146108 frs-core:CapitalRedemptionReserve 2022-01-31 13146108 frs-core:CapitalRedemptionReserve 2023-01-31 13146108 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 13146108 frs-core:OtherReservesSubtotal 2022-01-31 13146108 frs-core:OtherReservesSubtotal 2023-01-31 13146108 frs-core:RevaluationReserve 2022-02-01 2023-01-31 13146108 frs-core:RevaluationReserve 2022-01-31 13146108 frs-core:RevaluationReserve 2023-01-31 13146108 frs-core:SharePremium 2022-02-01 2023-01-31 13146108 frs-core:SharePremium 2022-01-31 13146108 frs-core:SharePremium 2023-01-31 13146108 frs-core:ShareCapital 2022-02-01 2023-01-31 13146108 frs-core:ShareCapital 2022-01-31 13146108 frs-core:ShareCapital 2023-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 13146108 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 13146108 frs-countries:Europe 2022-02-01 2023-01-31 13146108 frs-countries:NorthAmerica 2022-02-01 2023-01-31 13146108 frs-countries:SouthAmerica 2022-02-01 2023-01-31 13146108 frs-countries:Asia 2022-02-01 2023-01-31 13146108 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 13146108 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 13146108 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 13146108 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 13146108 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 13146108 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 13146108 frs-bus:FullAccounts 2022-02-01 2023-01-31 13146108 frs-bus:FilletedAccounts 2022-02-01 2023-01-31 13146108 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 13146108 frs-bus:FRS102 2022-02-01 2023-01-31 13146108 frs-bus:MediumEntities 2022-02-01 2023-01-31 13146108 frs-bus:SmallEntities 2022-02-01 2023-01-31 13146108 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 13146108 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 13146108 frs-bus:Audited 2022-02-01 2023-01-31 13146108 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 13146108 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 13146108 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 13146108 frs-bus:LargeCompaniesRegimeForAccounts 2022-02-01 2023-01-31 13146108 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 13146108 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 13146108 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 13146108 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 13146108 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 13146108 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 13146108 frs-bus:OrdinaryShareClass1 2022-01-31 13146108 frs-bus:OrdinaryShareClass1 2023-01-31 13146108 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 13146108 frs-bus:OrdinaryShareClass2 2022-01-31 13146108 frs-bus:OrdinaryShareClass2 2023-01-31 13146108 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 13146108 frs-bus:OrdinaryShareClass3 2022-01-31 13146108 frs-bus:OrdinaryShareClass3 2023-01-31 13146108 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 13146108 frs-bus:OrdinaryShareClass4 2022-01-31 13146108 frs-bus:OrdinaryShareClass4 2023-01-31 13146108 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 13146108 frs-bus:OrdinaryShareClass5 2022-01-31 13146108 frs-bus:OrdinaryShareClass5 2023-01-31 13146108 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 13146108 frs-bus:PreferenceShareClass1 2022-01-31 13146108 frs-bus:PreferenceShareClass1 2023-01-31 13146108 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 13146108 frs-bus:PreferenceShareClass2 2022-01-31 13146108 frs-bus:PreferenceShareClass2 2023-01-31 13146108 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 13146108 frs-bus:PreferenceShareClass3 2022-01-31 13146108 frs-bus:PreferenceShareClass3 2023-01-31 13146108 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 13146108 frs-bus:PreferenceShareClass4 2022-01-31 13146108 frs-bus:PreferenceShareClass4 2023-01-31 13146108 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 13146108 frs-bus:PreferenceShareClass5 2022-01-31 13146108 frs-bus:PreferenceShareClass5 2023-01-31 13146108 1 2022-02-01 2023-01-31 13146108 1 2023-01-31 13146108 1 2022-02-01 2023-01-31 13146108 frs-core:LeasedAssets 2022-02-01 2023-01-31 13146108 frs-core:OwnedAssets 2022-02-01 2023-01-31 13146108 frs-core:CurrencyRisk 2022-02-01 2023-01-31 13146108 frs-core:MarketRisk 2022-02-01 2023-01-31 13146108 frs-core:InterestRateRisk 2022-02-01 2023-01-31 13146108 frs-core:DeferredTaxation 2022-02-01 2023-01-31 13146108 frs-core:DeferredTaxation 2022-01-31 13146108 frs-core:DeferredTaxation 2023-01-31 13146108 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 13146108 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 13146108 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 13146108 frs-core:ProvisionsDeferredTax 2023-01-31 13146108 frs-core:OtherDeferredTax 2023-01-31 13146108 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 13146108 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 13146108 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 13146108 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 13146108 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 13146108 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 13146108 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 13146108 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 13146108 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 13146108 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 13146108 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 13146108 frs-core:TaxCreditsDeferredTax 2023-01-31 13146108 frs-core:CostValuation 2022-01-31 13146108 frs-core:AdditionsToInvestments 2023-01-31 13146108 frs-core:DisposalsRepaymentsInvestments 2023-01-31 13146108 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 13146108 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 13146108 frs-core:CostValuation 2023-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 13146108 frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 13146108 frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 13146108 dpl-frs:CostSales 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales 2022-01-31 13146108 dpl-frs:CostSales 2023-01-31 13146108 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 13146108 frs-bus:Director1 2022-02-01 2023-01-31 13146108 frs-bus:Director1 2022-01-31 13146108 frs-bus:Director1 2023-01-31 13146108 1 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 1 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 1 2023-01-31 13146108 2 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 2 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 2 2023-01-31 13146108 3 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 3 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 3 2023-01-31 13146108 4 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 4 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 4 2023-01-31 13146108 5 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 5 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 5 2023-01-31 13146108 6 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 6 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 6 2023-01-31 13146108 7 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 7 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 7 2023-01-31 13146108 8 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 8 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 8 2023-01-31 13146108 9 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 9 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 9 2023-01-31 13146108 10 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 10 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 10 2023-01-31 13146108 11 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 11 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 11 2023-01-31 13146108 12 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 12 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 12 2023-01-31 13146108 13 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 13 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 13 2023-01-31 13146108 14 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 14 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 14 2023-01-31 13146108 15 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 15 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 15 2023-01-31 13146108 16 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 16 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 16 2023-01-31 13146108 17 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 17 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 17 2023-01-31 13146108 18 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 18 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 18 2023-01-31 13146108 19 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 19 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 19 2023-01-31 13146108 20 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments 20 2023-01-31 13146108 frs-core:Non-currentFinancialInstruments 20 2023-01-31 13146108 dpl-frs:Item1 2022-02-01 2023-01-31 13146108 dpl-frs:Item1 2022-01-31 13146108 dpl-frs:Item1 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 13146108 dpl-frs:Item2 2022-02-01 2023-01-31 13146108 dpl-frs:Item2 2022-01-31 13146108 dpl-frs:Item2 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 13146108 dpl-frs:Item3 2022-02-01 2023-01-31 13146108 dpl-frs:Item3 2022-01-31 13146108 dpl-frs:Item3 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 13146108 dpl-frs:Item4 2022-02-01 2023-01-31 13146108 dpl-frs:Item4 2022-01-31 13146108 dpl-frs:Item4 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 13146108 dpl-frs:Item5 2022-02-01 2023-01-31 13146108 dpl-frs:Item5 2022-01-31 13146108 dpl-frs:Item5 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 13146108 dpl-frs:Item6 2022-02-01 2023-01-31 13146108 dpl-frs:Item6 2022-01-31 13146108 dpl-frs:Item6 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 13146108 dpl-frs:Item7 2022-02-01 2023-01-31 13146108 dpl-frs:Item7 2022-01-31 13146108 dpl-frs:Item7 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 13146108 dpl-frs:Item8 2022-02-01 2023-01-31 13146108 dpl-frs:Item8 2022-01-31 13146108 dpl-frs:Item8 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 13146108 dpl-frs:Item9 2022-02-01 2023-01-31 13146108 dpl-frs:Item9 2022-01-31 13146108 dpl-frs:Item9 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 13146108 dpl-frs:Item10 2022-02-01 2023-01-31 13146108 dpl-frs:Item10 2022-01-31 13146108 dpl-frs:Item10 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 13146108 dpl-frs:Item11 2022-02-01 2023-01-31 13146108 dpl-frs:Item11 2022-01-31 13146108 dpl-frs:Item11 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 13146108 dpl-frs:Item12 2022-02-01 2023-01-31 13146108 dpl-frs:Item12 2022-01-31 13146108 dpl-frs:Item12 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 13146108 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 13146108 1 2022-02-01 2023-01-31 13146108 frs-countries:EnglandWales 2022-02-01 2023-01-31 13146108 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-01-19 13146108 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-01-31 13146108 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-20 2022-01-31 13146108 frs-core:AllSubsidiaries 2021-01-20 2022-01-31 13146108 frs-core:KeyManagementPersonnel 2021-01-20 2022-01-31 13146108 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-20 2022-01-31 13146108 frs-core:OtherRelatedParties 2021-01-20 2022-01-31 13146108 2021-01-19 13146108 2022-01-31 13146108 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 2021-01-20 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 2022-01-31 13146108 frs-core:AfterOneYear 2021-01-20 2022-01-31 13146108 frs-core:BetweenOneFiveYears 2021-01-20 2022-01-31 13146108 frs-core:BetweenOneFiveYears 2022-01-31 13146108 frs-core:ComputerEquipment 2022-01-31 13146108 frs-core:ComputerEquipment 2021-01-20 2022-01-31 13146108 frs-core:ComputerEquipment 2021-01-19 13146108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 13146108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-20 2022-01-31 13146108 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-19 13146108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 13146108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-20 2022-01-31 13146108 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-19 13146108 frs-core:FurnitureFittings 2022-01-31 13146108 frs-core:FurnitureFittings 2021-01-20 2022-01-31 13146108 frs-core:FurnitureFittings 2021-01-19 13146108 frs-core:NetGoodwill 2022-01-31 13146108 frs-core:NetGoodwill 2021-01-20 2022-01-31 13146108 frs-core:NetGoodwill 2021-01-19 13146108 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 13146108 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-20 2022-01-31 13146108 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-19 13146108 frs-core:LandBuildings 2022-01-31 13146108 frs-core:LandBuildings 2021-01-20 2022-01-31 13146108 frs-core:LandBuildings 2021-01-19 13146108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 13146108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-20 2022-01-31 13146108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-19 13146108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 13146108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-20 2022-01-31 13146108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-19 13146108 frs-core:MoreThanFiveYears 2021-01-20 2022-01-31 13146108 frs-core:MoreThanFiveYears 2022-01-31 13146108 frs-core:MotorVehicles 2022-01-31 13146108 frs-core:MotorVehicles 2021-01-20 2022-01-31 13146108 frs-core:MotorVehicles 2021-01-19 13146108 frs-core:OtherResidualIntangibleAssets 2022-01-31 13146108 frs-core:OtherResidualIntangibleAssets 2021-01-20 2022-01-31 13146108 frs-core:OtherResidualIntangibleAssets 2021-01-19 13146108 frs-core:PlantMachinery 2022-01-31 13146108 frs-core:PlantMachinery 2021-01-20 2022-01-31 13146108 frs-core:PlantMachinery 2021-01-19 13146108 frs-core:Secured 2022-01-31 13146108 frs-core:Unsecured 2022-01-31 13146108 frs-core:WithinOneYear 2021-01-20 2022-01-31 13146108 frs-core:WithinOneYear 2022-01-31 13146108 frs-core:CapitalRedemptionReserve 2021-01-20 2022-01-31 13146108 frs-core:CapitalRedemptionReserve 2021-01-19 13146108 frs-core:CapitalRedemptionReserve 2022-01-31 13146108 frs-core:OtherReservesSubtotal 2021-01-20 2022-01-31 13146108 frs-core:OtherReservesSubtotal 2021-01-19 13146108 frs-core:OtherReservesSubtotal 2022-01-31 13146108 frs-core:RevaluationReserve 2021-01-20 2022-01-31 13146108 frs-core:RevaluationReserve 2021-01-19 13146108 frs-core:RevaluationReserve 2022-01-31 13146108 frs-core:SharePremium 2021-01-20 2022-01-31 13146108 frs-core:SharePremium 2021-01-19 13146108 frs-core:SharePremium 2022-01-31 13146108 frs-core:ShareCapital 2021-01-20 2022-01-31 13146108 frs-core:ShareCapital 2021-01-19 13146108 frs-core:ShareCapital 2022-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses 2021-01-20 2022-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-01-19 13146108 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses 2021-01-19 13146108 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 13146108 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-01-19 13146108 frs-countries:UnitedKingdom 2021-01-20 2022-01-31 13146108 frs-countries:Europe 2021-01-20 2022-01-31 13146108 frs-countries:NorthAmerica 2021-01-20 2022-01-31 13146108 frs-countries:SouthAmerica 2021-01-20 2022-01-31 13146108 frs-countries:Asia 2021-01-20 2022-01-31 13146108 frs-countries:RestWorldOutsideUK 2021-01-20 2022-01-31 13146108 frs-bus:HighestPaidDirector 2021-01-20 2022-01-31 13146108 frs-bus:PrivateLimitedCompanyLtd 2021-01-20 2022-01-31 13146108 frs-bus:CompanyLimitedByGuarantee 2021-01-20 2022-01-31 13146108 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-20 2022-01-31 13146108 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-20 2022-01-31 13146108 frs-bus:FullAccounts 2021-01-20 2022-01-31 13146108 frs-bus:FilletedAccounts 2021-01-20 2022-01-31 13146108 frs-bus:AbridgedAccounts 2021-01-20 2022-01-31 13146108 frs-bus:FRS102 2021-01-20 2022-01-31 13146108 frs-bus:MediumEntities 2021-01-20 2022-01-31 13146108 frs-bus:SmallEntities 2021-01-20 2022-01-31 13146108 frs-bus:EntityHasNeverTraded 2021-01-20 2022-01-31 13146108 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-20 2022-01-31 13146108 frs-bus:Audited 2021-01-20 2022-01-31 13146108 frs-bus:AuditExempt-NoAccountantsReport 2021-01-20 2022-01-31 13146108 frs-bus:AuditExemptWithAccountantsReport 2021-01-20 2022-01-31 13146108 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-20 2022-01-31 13146108 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-20 2022-01-31 13146108 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-20 2022-01-31 13146108 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-20 2022-01-31 13146108 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-20 2022-01-31 13146108 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-20 2022-01-31 13146108 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-20 2022-01-31 13146108 frs-bus:OrdinaryShareClass1 2021-01-20 2022-01-31 13146108 frs-bus:OrdinaryShareClass1 2021-01-19 13146108 frs-bus:OrdinaryShareClass1 2022-01-31 13146108 frs-bus:OrdinaryShareClass2 2021-01-20 2022-01-31 13146108 frs-bus:OrdinaryShareClass2 2021-01-19 13146108 frs-bus:OrdinaryShareClass2 2022-01-31 13146108 frs-bus:OrdinaryShareClass3 2021-01-20 2022-01-31 13146108 frs-bus:OrdinaryShareClass3 2021-01-19 13146108 frs-bus:OrdinaryShareClass3 2022-01-31 13146108 frs-bus:OrdinaryShareClass4 2021-01-20 2022-01-31 13146108 frs-bus:OrdinaryShareClass4 2021-01-19 13146108 frs-bus:OrdinaryShareClass4 2022-01-31 13146108 frs-bus:OrdinaryShareClass5 2021-01-20 2022-01-31 13146108 frs-bus:OrdinaryShareClass5 2021-01-19 13146108 frs-bus:OrdinaryShareClass5 2022-01-31 13146108 frs-bus:PreferenceShareClass1 2021-01-20 2022-01-31 13146108 frs-bus:PreferenceShareClass1 2021-01-19 13146108 frs-bus:PreferenceShareClass1 2022-01-31 13146108 frs-bus:PreferenceShareClass2 2021-01-20 2022-01-31 13146108 frs-bus:PreferenceShareClass2 2021-01-19 13146108 frs-bus:PreferenceShareClass2 2022-01-31 13146108 frs-bus:PreferenceShareClass3 2021-01-20 2022-01-31 13146108 frs-bus:PreferenceShareClass3 2021-01-19 13146108 frs-bus:PreferenceShareClass3 2022-01-31 13146108 frs-bus:PreferenceShareClass4 2021-01-20 2022-01-31 13146108 frs-bus:PreferenceShareClass4 2021-01-19 13146108 frs-bus:PreferenceShareClass4 2022-01-31 13146108 frs-bus:PreferenceShareClass5 2021-01-20 2022-01-31 13146108 frs-bus:PreferenceShareClass5 2021-01-19 13146108 frs-bus:PreferenceShareClass5 2022-01-31 13146108 1 2021-01-20 2022-01-31 13146108 1 2022-01-31 13146108 1 2021-01-20 2022-01-31 13146108 frs-core:LeasedAssets 2021-01-20 2022-01-31 13146108 frs-core:OwnedAssets 2021-01-20 2022-01-31 13146108 frs-core:CurrencyRisk 2021-01-20 2022-01-31 13146108 frs-core:MarketRisk 2021-01-20 2022-01-31 13146108 frs-core:InterestRateRisk 2021-01-20 2022-01-31 13146108 frs-core:DeferredTaxation 2021-01-20 2022-01-31 13146108 frs-core:DeferredTaxation 2021-01-19 13146108 frs-core:DeferredTaxation 2022-01-31 13146108 frs-core:OtherProvisionsContingentLiabilities 2021-01-20 2022-01-31 13146108 frs-core:OtherProvisionsContingentLiabilities 2021-01-19 13146108 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 13146108 frs-core:ProvisionsDeferredTax 2022-01-31 13146108 frs-core:OtherDeferredTax 2022-01-31 13146108 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 13146108 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 13146108 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-01-31 13146108 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-20 2022-01-31 13146108 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-19 13146108 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-20 2022-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-19 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-20 2022-01-31 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-19 13146108 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 13146108 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 13146108 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 13146108 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 13146108 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 13146108 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 13146108 frs-core:TaxCreditsDeferredTax 2022-01-31 13146108 frs-core:CostValuation 2021-01-19 13146108 frs-core:AdditionsToInvestments 2022-01-31 13146108 frs-core:DisposalsRepaymentsInvestments 2022-01-31 13146108 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-01-31 13146108 frs-core:OtherIncreaseDecreaseInInvestments 2022-01-31 13146108 frs-core:CostValuation 2022-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments 2021-01-19 13146108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 13146108 frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:ListedExchangeTraded 2021-01-19 13146108 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-19 13146108 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-19 13146108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13146108 frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:UnlistedNon-exchangeTraded 2021-01-19 13146108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-01-19 13146108 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-01-19 13146108 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13146108 dpl-frs:CostSales 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales 2021-01-19 13146108 dpl-frs:CostSales 2022-01-31 13146108 dpl-frs:DistributionCosts 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses 2021-01-20 2022-01-31 13146108 frs-bus:Director1 2021-01-20 2022-01-31 13146108 frs-bus:Director1 2021-01-19 13146108 frs-bus:Director1 2022-01-31 13146108 1 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 1 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 1 2022-01-31 13146108 2 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 2 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 2 2022-01-31 13146108 3 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 3 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 3 2022-01-31 13146108 4 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 4 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 4 2022-01-31 13146108 5 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 5 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 5 2022-01-31 13146108 6 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 6 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 6 2022-01-31 13146108 7 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 7 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 7 2022-01-31 13146108 8 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 8 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 8 2022-01-31 13146108 9 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 9 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 9 2022-01-31 13146108 10 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 10 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 10 2022-01-31 13146108 11 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 11 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 11 2022-01-31 13146108 12 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 12 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 12 2022-01-31 13146108 13 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 13 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 13 2022-01-31 13146108 14 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 14 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 14 2022-01-31 13146108 15 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 15 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 15 2022-01-31 13146108 16 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 16 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 16 2022-01-31 13146108 17 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 17 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 17 2022-01-31 13146108 18 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 18 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 18 2022-01-31 13146108 19 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 19 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 19 2022-01-31 13146108 20 2021-01-20 2022-01-31 13146108 frs-core:CurrentFinancialInstruments 20 2022-01-31 13146108 frs-core:Non-currentFinancialInstruments 20 2022-01-31 13146108 dpl-frs:Item1 2021-01-20 2022-01-31 13146108 dpl-frs:Item1 2021-01-19 13146108 dpl-frs:Item1 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item1 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item1 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-20 2022-01-31 13146108 dpl-frs:Item2 2021-01-20 2022-01-31 13146108 dpl-frs:Item2 2021-01-19 13146108 dpl-frs:Item2 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item2 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item2 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-20 2022-01-31 13146108 dpl-frs:Item3 2021-01-20 2022-01-31 13146108 dpl-frs:Item3 2021-01-19 13146108 dpl-frs:Item3 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item3 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item3 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-20 2022-01-31 13146108 dpl-frs:Item4 2021-01-20 2022-01-31 13146108 dpl-frs:Item4 2021-01-19 13146108 dpl-frs:Item4 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item4 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item4 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-20 2022-01-31 13146108 dpl-frs:Item5 2021-01-20 2022-01-31 13146108 dpl-frs:Item5 2021-01-19 13146108 dpl-frs:Item5 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item5 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item5 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-20 2022-01-31 13146108 dpl-frs:Item6 2021-01-20 2022-01-31 13146108 dpl-frs:Item6 2021-01-19 13146108 dpl-frs:Item6 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item6 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item6 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-20 2022-01-31 13146108 dpl-frs:Item7 2021-01-20 2022-01-31 13146108 dpl-frs:Item7 2021-01-19 13146108 dpl-frs:Item7 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item7 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item7 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-20 2022-01-31 13146108 dpl-frs:Item8 2021-01-20 2022-01-31 13146108 dpl-frs:Item8 2021-01-19 13146108 dpl-frs:Item8 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item8 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item8 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-20 2022-01-31 13146108 dpl-frs:Item9 2021-01-20 2022-01-31 13146108 dpl-frs:Item9 2021-01-19 13146108 dpl-frs:Item9 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item9 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item9 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-20 2022-01-31 13146108 dpl-frs:Item10 2021-01-20 2022-01-31 13146108 dpl-frs:Item10 2021-01-19 13146108 dpl-frs:Item10 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item10 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item10 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-20 2022-01-31 13146108 dpl-frs:Item11 2021-01-20 2022-01-31 13146108 dpl-frs:Item11 2021-01-19 13146108 dpl-frs:Item11 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item11 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item11 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-20 2022-01-31 13146108 dpl-frs:Item12 2021-01-20 2022-01-31 13146108 dpl-frs:Item12 2021-01-19 13146108 dpl-frs:Item12 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item12 2021-01-20 2022-01-31 13146108 dpl-frs:CostSales dpl-frs:Item12 2021-01-19 13146108 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 13146108 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-20 2022-01-31 13146108 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-20 2022-01-31 13146108 1 2021-01-20 2022-01-31 13146108 frs-countries:EnglandWales 2021-01-20 2022-01-31
Registered number: 13146108
UK Rami News Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 January 2023
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4—5
Notes to the Financial Statements 6—8
Page 1
Company Information
Director Mr M Kalunega
Company Number 13146108
Registered Office Flat 45 Swan House
209 High Street
Enfield
Middlesex
EN3 4DD
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 January 2023 .
Directors
The director who held office during the year were as follows:
Mr M Kalunega
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr M Kalunega
Director
09/02/2024
Page 2
Page 3
Profit and Loss Account
31 January 2023 31 January 2022
Notes £ £
TURNOVER 6,453,187 4,974,559
Cost of sales (4,653,455 ) (3,774,111 )
GROSS PROFIT 1,799,732 1,200,448
Administrative expenses (1,308,981 ) (1,133,593 )
OPERATING PROFIT 490,751 66,855
Other interest receivable and similar income 12 8
Interest payable and similar charges (352 ) (416 )
PROFIT BEFORE TAXATION 490,411 66,447
Tax on Profit (817 ) (2,254 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 489,594 64,193
The notes on pages 6 to 8 form part of these financial statements.
Page 3
Page 4
Balance Sheet
31 January 2023 31 January 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 540,697 54,585
540,697 54,585
CURRENT ASSETS
Stocks 5 594,117 489,531
Debtors 6 228,172 36,611
Cash at bank and in hand 60,977 21,429
883,266 547,571
Creditors: Amounts Falling Due Within One Year 7 (382,734 ) (263,738 )
NET CURRENT ASSETS (LIABILITIES) 500,532 283,833
TOTAL ASSETS LESS CURRENT LIABILITIES 1,041,229 338,418
Creditors: Amounts Falling Due After More Than One Year 8 (487,342 ) (274,125 )
NET ASSETS 553,887 64,293
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 553,787 64,193
SHAREHOLDERS' FUNDS 553,887 64,293
Page 4
Page 5
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr M Kalunega
Director
09/02/2024
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
UK Rami News Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13146108 . The registered office is Flat 45 Swan House, 209 High Street, Enfield, Middlesex, EN3 4DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. 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 15% reducing balance basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
Page 6
Page 7
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 4)
12 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2022 64,218
Additions 581,529
As at 31 January 2023 645,747
Depreciation
As at 1 February 2022 9,633
Provided during the period 95,417
As at 31 January 2023 105,050
Net Book Value
As at 31 January 2023 540,697
As at 1 February 2022 54,585
5. Stocks
31 January 2023 31 January 2022
£ £
Stock 594,117 489,531
594,117 489,531
6. Debtors
31 January 2023 31 January 2022
£ £
Due within one year
Trade debtors 225,174 35,627
Other debtors 2,998 984
228,172 36,611
7. Creditors: Amounts Falling Due Within One Year
31 January 2023 31 January 2022
£ £
Trade creditors 365,205 248,681
Corporation tax 817 2,254
Other taxes and social security 8,768 5,511
Other creditors 7,944 7,292
382,734 263,738
Page 7
Page 8
8. Creditors: Amounts Falling Due After More Than One Year
31 January 2023 31 January 2022
£ £
Other creditors 487,342 274,125
487,342 274,125
9. Share Capital
31 January 2023 31 January 2022
£ £
Allotted, Called up and fully paid 100 100
Page 8