Acorah Software Products - Accounts Production 14.3.260 false true 28 February 2023 28 February 2022 false 1 March 2023 31 December 2023 31 December 2023 13943032 Mr Richard Yandle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13943032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13943032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 13943032 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-03-01 2023-12-31 13943032 frs-core:AllSubsidiaries 2023-03-01 2023-12-31 13943032 frs-core:KeyManagementPersonnel 2023-03-01 2023-12-31 13943032 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-03-01 2023-12-31 13943032 frs-core:OtherRelatedParties 2023-03-01 2023-12-31 13943032 2023-02-28 13943032 2023-12-31 13943032 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 2023-03-01 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 2023-12-31 13943032 frs-core:AfterOneYear 2023-03-01 2023-12-31 13943032 frs-core:BetweenOneFiveYears 2023-03-01 2023-12-31 13943032 frs-core:BetweenOneFiveYears 2023-12-31 13943032 frs-core:ComputerEquipment 2023-12-31 13943032 frs-core:ComputerEquipment 2023-03-01 2023-12-31 13943032 frs-core:ComputerEquipment 2023-02-28 13943032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 13943032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-01 2023-12-31 13943032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 13943032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 13943032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-01 2023-12-31 13943032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 13943032 frs-core:FurnitureFittings 2023-12-31 13943032 frs-core:FurnitureFittings 2023-03-01 2023-12-31 13943032 frs-core:FurnitureFittings 2023-02-28 13943032 frs-core:NetGoodwill 2023-12-31 13943032 frs-core:NetGoodwill 2023-03-01 2023-12-31 13943032 frs-core:NetGoodwill 2023-02-28 13943032 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 13943032 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-01 2023-12-31 13943032 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 13943032 frs-core:LandBuildings 2023-12-31 13943032 frs-core:LandBuildings 2023-03-01 2023-12-31 13943032 frs-core:LandBuildings 2023-02-28 13943032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 13943032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-01 2023-12-31 13943032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 13943032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 13943032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-01 2023-12-31 13943032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 13943032 frs-core:MoreThanFiveYears 2023-03-01 2023-12-31 13943032 frs-core:MoreThanFiveYears 2023-12-31 13943032 frs-core:MotorVehicles 2023-12-31 13943032 frs-core:MotorVehicles 2023-03-01 2023-12-31 13943032 frs-core:MotorVehicles 2023-02-28 13943032 frs-core:OtherResidualIntangibleAssets 2023-12-31 13943032 frs-core:OtherResidualIntangibleAssets 2023-03-01 2023-12-31 13943032 frs-core:OtherResidualIntangibleAssets 2023-02-28 13943032 frs-core:PlantMachinery 2023-12-31 13943032 frs-core:PlantMachinery 2023-03-01 2023-12-31 13943032 frs-core:PlantMachinery 2023-02-28 13943032 frs-core:Secured 2023-12-31 13943032 frs-core:Unsecured 2023-12-31 13943032 frs-core:WithinOneYear 2023-03-01 2023-12-31 13943032 frs-core:WithinOneYear 2023-12-31 13943032 frs-core:CapitalRedemptionReserve 2023-03-01 2023-12-31 13943032 frs-core:CapitalRedemptionReserve 2023-02-28 13943032 frs-core:CapitalRedemptionReserve 2023-12-31 13943032 frs-core:OtherReservesSubtotal 2023-03-01 2023-12-31 13943032 frs-core:OtherReservesSubtotal 2023-02-28 13943032 frs-core:OtherReservesSubtotal 2023-12-31 13943032 frs-core:RevaluationReserve 2023-03-01 2023-12-31 13943032 frs-core:RevaluationReserve 2023-02-28 13943032 frs-core:RevaluationReserve 2023-12-31 13943032 frs-core:SharePremium 2023-03-01 2023-12-31 13943032 frs-core:SharePremium 2023-02-28 13943032 frs-core:SharePremium 2023-12-31 13943032 frs-core:ShareCapital 2023-03-01 2023-12-31 13943032 frs-core:ShareCapital 2023-02-28 13943032 frs-core:ShareCapital 2023-12-31 13943032 frs-core:RetainedEarningsAccumulatedLosses 2023-03-01 2023-12-31 13943032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-02-28 13943032 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13943032 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 13943032 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13943032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-02-28 13943032 frs-countries:UnitedKingdom 2023-03-01 2023-12-31 13943032 frs-countries:Europe 2023-03-01 2023-12-31 13943032 frs-countries:NorthAmerica 2023-03-01 2023-12-31 13943032 frs-countries:SouthAmerica 2023-03-01 2023-12-31 13943032 frs-countries:Asia 2023-03-01 2023-12-31 13943032 frs-countries:RestWorldOutsideUK 2023-03-01 2023-12-31 13943032 frs-bus:HighestPaidDirector 2023-03-01 2023-12-31 13943032 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2023-12-31 13943032 frs-bus:CompanyLimitedByGuarantee 2023-03-01 2023-12-31 13943032 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-01 2023-12-31 13943032 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-01 2023-12-31 13943032 frs-bus:FullAccounts 2023-03-01 2023-12-31 13943032 frs-bus:FilletedAccounts 2023-03-01 2023-12-31 13943032 frs-bus:AbridgedAccounts 2023-03-01 2023-12-31 13943032 frs-bus:FRS102 2023-03-01 2023-12-31 13943032 frs-bus:MediumEntities 2023-03-01 2023-12-31 13943032 frs-bus:SmallEntities 2023-03-01 2023-12-31 13943032 frs-bus:EntityHasNeverTraded 2023-03-01 2023-12-31 13943032 frs-bus:EntityNoLongerTradingButTradedInPast 2023-03-01 2023-12-31 13943032 frs-bus:Audited 2023-03-01 2023-12-31 13943032 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2023-12-31 13943032 frs-bus:AuditExemptWithAccountantsReport 2023-03-01 2023-12-31 13943032 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-03-01 2023-12-31 13943032 frs-bus:LargeCompaniesRegimeForAccounts 2023-03-01 2023-12-31 13943032 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-03-01 2023-12-31 13943032 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2023-12-31 13943032 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-03-01 2023-12-31 13943032 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-03-01 2023-12-31 13943032 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-03-01 2023-12-31 13943032 frs-bus:OrdinaryShareClass1 2023-03-01 2023-12-31 13943032 frs-bus:OrdinaryShareClass1 2023-02-28 13943032 frs-bus:OrdinaryShareClass1 2023-12-31 13943032 frs-bus:OrdinaryShareClass2 2023-03-01 2023-12-31 13943032 frs-bus:OrdinaryShareClass2 2023-02-28 13943032 frs-bus:OrdinaryShareClass2 2023-12-31 13943032 frs-bus:OrdinaryShareClass3 2023-03-01 2023-12-31 13943032 frs-bus:OrdinaryShareClass3 2023-02-28 13943032 frs-bus:OrdinaryShareClass3 2023-12-31 13943032 frs-bus:OrdinaryShareClass4 2023-03-01 2023-12-31 13943032 frs-bus:OrdinaryShareClass4 2023-02-28 13943032 frs-bus:OrdinaryShareClass4 2023-12-31 13943032 frs-bus:OrdinaryShareClass5 2023-03-01 2023-12-31 13943032 frs-bus:OrdinaryShareClass5 2023-02-28 13943032 frs-bus:OrdinaryShareClass5 2023-12-31 13943032 frs-bus:PreferenceShareClass1 2023-03-01 2023-12-31 13943032 frs-bus:PreferenceShareClass1 2023-02-28 13943032 frs-bus:PreferenceShareClass1 2023-12-31 13943032 frs-bus:PreferenceShareClass2 2023-03-01 2023-12-31 13943032 frs-bus:PreferenceShareClass2 2023-02-28 13943032 frs-bus:PreferenceShareClass2 2023-12-31 13943032 frs-bus:PreferenceShareClass3 2023-03-01 2023-12-31 13943032 frs-bus:PreferenceShareClass3 2023-02-28 13943032 frs-bus:PreferenceShareClass3 2023-12-31 13943032 frs-bus:PreferenceShareClass4 2023-03-01 2023-12-31 13943032 frs-bus:PreferenceShareClass4 2023-02-28 13943032 frs-bus:PreferenceShareClass4 2023-12-31 13943032 frs-bus:PreferenceShareClass5 2023-03-01 2023-12-31 13943032 frs-bus:PreferenceShareClass5 2023-02-28 13943032 frs-bus:PreferenceShareClass5 2023-12-31 13943032 1 2023-03-01 2023-12-31 13943032 1 2023-12-31 13943032 1 2023-03-01 2023-12-31 13943032 frs-core:LeasedAssets 2023-03-01 2023-12-31 13943032 frs-core:OwnedAssets 2023-03-01 2023-12-31 13943032 frs-core:CurrencyRisk 2023-03-01 2023-12-31 13943032 frs-core:MarketRisk 2023-03-01 2023-12-31 13943032 frs-core:InterestRateRisk 2023-03-01 2023-12-31 13943032 frs-core:DeferredTaxation 2023-03-01 2023-12-31 13943032 frs-core:DeferredTaxation 2023-02-28 13943032 frs-core:DeferredTaxation 2023-12-31 13943032 frs-core:OtherProvisionsContingentLiabilities 2023-03-01 2023-12-31 13943032 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 13943032 frs-core:OtherProvisionsContingentLiabilities 2023-12-31 13943032 frs-core:ProvisionsDeferredTax 2023-12-31 13943032 frs-core:OtherDeferredTax 2023-12-31 13943032 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 13943032 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-12-31 13943032 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-12-31 13943032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-01 2023-12-31 13943032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 13943032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-01 2023-12-31 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-01 2023-12-31 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-12-31 13943032 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-12-31 13943032 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-12-31 13943032 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-12-31 13943032 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-12-31 13943032 frs-core:Share-basedPaymentsDeferredTax 2023-12-31 13943032 frs-core:TaxCreditsDeferredTax 2023-12-31 13943032 frs-core:CostValuation 2023-02-28 13943032 frs-core:AdditionsToInvestments 2023-12-31 13943032 frs-core:DisposalsRepaymentsInvestments 2023-12-31 13943032 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 13943032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-12-31 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-12-31 13943032 frs-core:OtherIncreaseDecreaseInInvestments 2023-12-31 13943032 frs-core:CostValuation 2023-12-31 13943032 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-12-31 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13943032 frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-12-31 13943032 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13943032 dpl-frs:CostSales 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales 2023-02-28 13943032 dpl-frs:CostSales 2023-12-31 13943032 dpl-frs:DistributionCosts 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses 2023-03-01 2023-12-31 13943032 frs-bus:Director1 2023-03-01 2023-12-31 13943032 frs-bus:Director1 2023-02-28 13943032 frs-bus:Director1 2023-12-31 13943032 1 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 1 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 1 2023-12-31 13943032 2 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 2 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 2 2023-12-31 13943032 3 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 3 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 3 2023-12-31 13943032 4 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 4 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 4 2023-12-31 13943032 5 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 5 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 5 2023-12-31 13943032 6 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 6 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 6 2023-12-31 13943032 7 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 7 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 7 2023-12-31 13943032 8 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 8 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 8 2023-12-31 13943032 9 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 9 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 9 2023-12-31 13943032 10 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 10 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 10 2023-12-31 13943032 11 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 11 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 11 2023-12-31 13943032 12 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 12 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 12 2023-12-31 13943032 13 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 13 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 13 2023-12-31 13943032 14 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 14 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 14 2023-12-31 13943032 15 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 15 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 15 2023-12-31 13943032 16 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 16 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 16 2023-12-31 13943032 17 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 17 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 17 2023-12-31 13943032 18 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 18 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 18 2023-12-31 13943032 19 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 19 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 19 2023-12-31 13943032 20 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments 20 2023-12-31 13943032 frs-core:Non-currentFinancialInstruments 20 2023-12-31 13943032 dpl-frs:Item1 2023-03-01 2023-12-31 13943032 dpl-frs:Item1 2023-02-28 13943032 dpl-frs:Item1 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item1 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item1 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item1 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-03-01 2023-12-31 13943032 dpl-frs:Item2 2023-03-01 2023-12-31 13943032 dpl-frs:Item2 2023-02-28 13943032 dpl-frs:Item2 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item2 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item2 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item2 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-03-01 2023-12-31 13943032 dpl-frs:Item3 2023-03-01 2023-12-31 13943032 dpl-frs:Item3 2023-02-28 13943032 dpl-frs:Item3 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item3 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item3 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item3 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-03-01 2023-12-31 13943032 dpl-frs:Item4 2023-03-01 2023-12-31 13943032 dpl-frs:Item4 2023-02-28 13943032 dpl-frs:Item4 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item4 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item4 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-03-01 2023-12-31 13943032 dpl-frs:Item5 2023-03-01 2023-12-31 13943032 dpl-frs:Item5 2023-02-28 13943032 dpl-frs:Item5 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item5 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item5 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-03-01 2023-12-31 13943032 dpl-frs:Item6 2023-03-01 2023-12-31 13943032 dpl-frs:Item6 2023-02-28 13943032 dpl-frs:Item6 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item6 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item6 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-03-01 2023-12-31 13943032 dpl-frs:Item7 2023-03-01 2023-12-31 13943032 dpl-frs:Item7 2023-02-28 13943032 dpl-frs:Item7 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item7 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item7 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-03-01 2023-12-31 13943032 dpl-frs:Item8 2023-03-01 2023-12-31 13943032 dpl-frs:Item8 2023-02-28 13943032 dpl-frs:Item8 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item8 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item8 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-03-01 2023-12-31 13943032 dpl-frs:Item9 2023-03-01 2023-12-31 13943032 dpl-frs:Item9 2023-02-28 13943032 dpl-frs:Item9 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item9 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item9 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-03-01 2023-12-31 13943032 dpl-frs:Item10 2023-03-01 2023-12-31 13943032 dpl-frs:Item10 2023-02-28 13943032 dpl-frs:Item10 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item10 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item10 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-03-01 2023-12-31 13943032 dpl-frs:Item11 2023-03-01 2023-12-31 13943032 dpl-frs:Item11 2023-02-28 13943032 dpl-frs:Item11 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item11 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item11 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-03-01 2023-12-31 13943032 dpl-frs:Item12 2023-03-01 2023-12-31 13943032 dpl-frs:Item12 2023-02-28 13943032 dpl-frs:Item12 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item12 2023-03-01 2023-12-31 13943032 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13943032 dpl-frs:DistributionCosts dpl-frs:Item12 2023-03-01 2023-12-31 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-03-01 2023-12-31 13943032 1 2023-03-01 2023-12-31 13943032 frs-countries:EnglandWales 2023-03-01 2023-12-31 13943032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-27 13943032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 13943032 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-28 2023-02-28 13943032 frs-core:AllSubsidiaries 2022-02-28 2023-02-28 13943032 frs-core:KeyManagementPersonnel 2022-02-28 2023-02-28 13943032 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-28 2023-02-28 13943032 frs-core:OtherRelatedParties 2022-02-28 2023-02-28 13943032 2022-02-27 13943032 2023-02-28 13943032 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 2022-02-28 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 2023-02-28 13943032 frs-core:AfterOneYear 2022-02-28 2023-02-28 13943032 frs-core:BetweenOneFiveYears 2022-02-28 2023-02-28 13943032 frs-core:BetweenOneFiveYears 2023-02-28 13943032 frs-core:ComputerEquipment 2023-02-28 13943032 frs-core:ComputerEquipment 2022-02-28 2023-02-28 13943032 frs-core:ComputerEquipment 2022-02-27 13943032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 13943032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 2023-02-28 13943032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-27 13943032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 13943032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 2023-02-28 13943032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-27 13943032 frs-core:FurnitureFittings 2023-02-28 13943032 frs-core:FurnitureFittings 2022-02-28 2023-02-28 13943032 frs-core:FurnitureFittings 2022-02-27 13943032 frs-core:NetGoodwill 2023-02-28 13943032 frs-core:NetGoodwill 2022-02-28 2023-02-28 13943032 frs-core:NetGoodwill 2022-02-27 13943032 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 13943032 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 2023-02-28 13943032 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-27 13943032 frs-core:LandBuildings 2023-02-28 13943032 frs-core:LandBuildings 2022-02-28 2023-02-28 13943032 frs-core:LandBuildings 2022-02-27 13943032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 13943032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 2023-02-28 13943032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-27 13943032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 13943032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 2023-02-28 13943032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-27 13943032 frs-core:MoreThanFiveYears 2022-02-28 2023-02-28 13943032 frs-core:MoreThanFiveYears 2023-02-28 13943032 frs-core:MotorVehicles 2023-02-28 13943032 frs-core:MotorVehicles 2022-02-28 2023-02-28 13943032 frs-core:MotorVehicles 2022-02-27 13943032 frs-core:OtherResidualIntangibleAssets 2023-02-28 13943032 frs-core:OtherResidualIntangibleAssets 2022-02-28 2023-02-28 13943032 frs-core:OtherResidualIntangibleAssets 2022-02-27 13943032 frs-core:PlantMachinery 2023-02-28 13943032 frs-core:PlantMachinery 2022-02-28 2023-02-28 13943032 frs-core:PlantMachinery 2022-02-27 13943032 frs-core:Secured 2023-02-28 13943032 frs-core:Unsecured 2023-02-28 13943032 frs-core:WithinOneYear 2022-02-28 2023-02-28 13943032 frs-core:WithinOneYear 2023-02-28 13943032 frs-core:CapitalRedemptionReserve 2022-02-28 2023-02-28 13943032 frs-core:CapitalRedemptionReserve 2022-02-27 13943032 frs-core:CapitalRedemptionReserve 2023-02-28 13943032 frs-core:OtherReservesSubtotal 2022-02-28 2023-02-28 13943032 frs-core:OtherReservesSubtotal 2022-02-27 13943032 frs-core:OtherReservesSubtotal 2023-02-28 13943032 frs-core:RevaluationReserve 2022-02-28 2023-02-28 13943032 frs-core:RevaluationReserve 2022-02-27 13943032 frs-core:RevaluationReserve 2023-02-28 13943032 frs-core:SharePremium 2022-02-28 2023-02-28 13943032 frs-core:SharePremium 2022-02-27 13943032 frs-core:SharePremium 2023-02-28 13943032 frs-core:ShareCapital 2022-02-28 2023-02-28 13943032 frs-core:ShareCapital 2022-02-27 13943032 frs-core:ShareCapital 2023-02-28 13943032 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 2023-02-28 13943032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-27 13943032 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 13943032 frs-core:RetainedEarningsAccumulatedLosses 2022-02-27 13943032 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 13943032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-27 13943032 frs-countries:UnitedKingdom 2022-02-28 2023-02-28 13943032 frs-countries:Europe 2022-02-28 2023-02-28 13943032 frs-countries:NorthAmerica 2022-02-28 2023-02-28 13943032 frs-countries:SouthAmerica 2022-02-28 2023-02-28 13943032 frs-countries:Asia 2022-02-28 2023-02-28 13943032 frs-countries:RestWorldOutsideUK 2022-02-28 2023-02-28 13943032 frs-bus:HighestPaidDirector 2022-02-28 2023-02-28 13943032 frs-bus:PrivateLimitedCompanyLtd 2022-02-28 2023-02-28 13943032 frs-bus:CompanyLimitedByGuarantee 2022-02-28 2023-02-28 13943032 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-28 2023-02-28 13943032 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-28 2023-02-28 13943032 frs-bus:FullAccounts 2022-02-28 2023-02-28 13943032 frs-bus:FilletedAccounts 2022-02-28 2023-02-28 13943032 frs-bus:AbridgedAccounts 2022-02-28 2023-02-28 13943032 frs-bus:FRS102 2022-02-28 2023-02-28 13943032 frs-bus:MediumEntities 2022-02-28 2023-02-28 13943032 frs-bus:SmallEntities 2022-02-28 2023-02-28 13943032 frs-bus:EntityHasNeverTraded 2022-02-28 2023-02-28 13943032 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-28 2023-02-28 13943032 frs-bus:Audited 2022-02-28 2023-02-28 13943032 frs-bus:AuditExempt-NoAccountantsReport 2022-02-28 2023-02-28 13943032 frs-bus:AuditExemptWithAccountantsReport 2022-02-28 2023-02-28 13943032 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-28 2023-02-28 13943032 frs-bus:LargeCompaniesRegimeForAccounts 2022-02-28 2023-02-28 13943032 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-02-28 2023-02-28 13943032 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-28 2023-02-28 13943032 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-02-28 2023-02-28 13943032 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-02-28 2023-02-28 13943032 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-02-28 2023-02-28 13943032 frs-bus:OrdinaryShareClass1 2022-02-28 2023-02-28 13943032 frs-bus:OrdinaryShareClass1 2022-02-27 13943032 frs-bus:OrdinaryShareClass1 2023-02-28 13943032 frs-bus:OrdinaryShareClass2 2022-02-28 2023-02-28 13943032 frs-bus:OrdinaryShareClass2 2022-02-27 13943032 frs-bus:OrdinaryShareClass2 2023-02-28 13943032 frs-bus:OrdinaryShareClass3 2022-02-28 2023-02-28 13943032 frs-bus:OrdinaryShareClass3 2022-02-27 13943032 frs-bus:OrdinaryShareClass3 2023-02-28 13943032 frs-bus:OrdinaryShareClass4 2022-02-28 2023-02-28 13943032 frs-bus:OrdinaryShareClass4 2022-02-27 13943032 frs-bus:OrdinaryShareClass4 2023-02-28 13943032 frs-bus:OrdinaryShareClass5 2022-02-28 2023-02-28 13943032 frs-bus:OrdinaryShareClass5 2022-02-27 13943032 frs-bus:OrdinaryShareClass5 2023-02-28 13943032 frs-bus:PreferenceShareClass1 2022-02-28 2023-02-28 13943032 frs-bus:PreferenceShareClass1 2022-02-27 13943032 frs-bus:PreferenceShareClass1 2023-02-28 13943032 frs-bus:PreferenceShareClass2 2022-02-28 2023-02-28 13943032 frs-bus:PreferenceShareClass2 2022-02-27 13943032 frs-bus:PreferenceShareClass2 2023-02-28 13943032 frs-bus:PreferenceShareClass3 2022-02-28 2023-02-28 13943032 frs-bus:PreferenceShareClass3 2022-02-27 13943032 frs-bus:PreferenceShareClass3 2023-02-28 13943032 frs-bus:PreferenceShareClass4 2022-02-28 2023-02-28 13943032 frs-bus:PreferenceShareClass4 2022-02-27 13943032 frs-bus:PreferenceShareClass4 2023-02-28 13943032 frs-bus:PreferenceShareClass5 2022-02-28 2023-02-28 13943032 frs-bus:PreferenceShareClass5 2022-02-27 13943032 frs-bus:PreferenceShareClass5 2023-02-28 13943032 1 2022-02-28 2023-02-28 13943032 1 2023-02-28 13943032 1 2022-02-28 2023-02-28 13943032 frs-core:LeasedAssets 2022-02-28 2023-02-28 13943032 frs-core:OwnedAssets 2022-02-28 2023-02-28 13943032 frs-core:CurrencyRisk 2022-02-28 2023-02-28 13943032 frs-core:MarketRisk 2022-02-28 2023-02-28 13943032 frs-core:InterestRateRisk 2022-02-28 2023-02-28 13943032 frs-core:DeferredTaxation 2022-02-28 2023-02-28 13943032 frs-core:DeferredTaxation 2022-02-27 13943032 frs-core:DeferredTaxation 2023-02-28 13943032 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 2023-02-28 13943032 frs-core:OtherProvisionsContingentLiabilities 2022-02-27 13943032 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 13943032 frs-core:ProvisionsDeferredTax 2023-02-28 13943032 frs-core:OtherDeferredTax 2023-02-28 13943032 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 13943032 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 13943032 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 13943032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 2023-02-28 13943032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-27 13943032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 2023-02-28 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-27 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 2023-02-28 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-27 13943032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 13943032 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 13943032 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 13943032 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 13943032 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 13943032 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 13943032 frs-core:TaxCreditsDeferredTax 2023-02-28 13943032 frs-core:CostValuation 2022-02-27 13943032 frs-core:AdditionsToInvestments 2023-02-28 13943032 frs-core:DisposalsRepaymentsInvestments 2023-02-28 13943032 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 13943032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 13943032 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 13943032 frs-core:CostValuation 2023-02-28 13943032 frs-core:ProvisionsForImpairmentInvestments 2022-02-27 13943032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 13943032 frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:ListedExchangeTraded 2022-02-27 13943032 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-27 13943032 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-27 13943032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 13943032 frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:UnlistedNon-exchangeTraded 2022-02-27 13943032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-27 13943032 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-27 13943032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 13943032 dpl-frs:CostSales 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales 2022-02-27 13943032 dpl-frs:CostSales 2023-02-28 13943032 dpl-frs:DistributionCosts 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses 2022-02-28 2023-02-28 13943032 frs-bus:Director1 2022-02-28 2023-02-28 13943032 frs-bus:Director1 2022-02-27 13943032 frs-bus:Director1 2023-02-28 13943032 1 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 1 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 1 2023-02-28 13943032 2 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 2 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 2 2023-02-28 13943032 3 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 3 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 3 2023-02-28 13943032 4 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 4 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 4 2023-02-28 13943032 5 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 5 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 5 2023-02-28 13943032 6 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 6 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 6 2023-02-28 13943032 7 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 7 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 7 2023-02-28 13943032 8 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 8 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 8 2023-02-28 13943032 9 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 9 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 9 2023-02-28 13943032 10 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 10 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 10 2023-02-28 13943032 11 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 11 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 11 2023-02-28 13943032 12 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 12 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 12 2023-02-28 13943032 13 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 13 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 13 2023-02-28 13943032 14 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 14 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 14 2023-02-28 13943032 15 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 15 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 15 2023-02-28 13943032 16 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 16 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 16 2023-02-28 13943032 17 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 17 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 17 2023-02-28 13943032 18 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 18 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 18 2023-02-28 13943032 19 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 19 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 19 2023-02-28 13943032 20 2022-02-28 2023-02-28 13943032 frs-core:CurrentFinancialInstruments 20 2023-02-28 13943032 frs-core:Non-currentFinancialInstruments 20 2023-02-28 13943032 dpl-frs:Item1 2022-02-28 2023-02-28 13943032 dpl-frs:Item1 2022-02-27 13943032 dpl-frs:Item1 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item1 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-28 2023-02-28 13943032 dpl-frs:Item2 2022-02-28 2023-02-28 13943032 dpl-frs:Item2 2022-02-27 13943032 dpl-frs:Item2 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item2 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-28 2023-02-28 13943032 dpl-frs:Item3 2022-02-28 2023-02-28 13943032 dpl-frs:Item3 2022-02-27 13943032 dpl-frs:Item3 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item3 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-28 2023-02-28 13943032 dpl-frs:Item4 2022-02-28 2023-02-28 13943032 dpl-frs:Item4 2022-02-27 13943032 dpl-frs:Item4 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item4 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-28 2023-02-28 13943032 dpl-frs:Item5 2022-02-28 2023-02-28 13943032 dpl-frs:Item5 2022-02-27 13943032 dpl-frs:Item5 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item5 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-28 2023-02-28 13943032 dpl-frs:Item6 2022-02-28 2023-02-28 13943032 dpl-frs:Item6 2022-02-27 13943032 dpl-frs:Item6 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item6 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-28 2023-02-28 13943032 dpl-frs:Item7 2022-02-28 2023-02-28 13943032 dpl-frs:Item7 2022-02-27 13943032 dpl-frs:Item7 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item7 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-28 2023-02-28 13943032 dpl-frs:Item8 2022-02-28 2023-02-28 13943032 dpl-frs:Item8 2022-02-27 13943032 dpl-frs:Item8 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item8 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-28 2023-02-28 13943032 dpl-frs:Item9 2022-02-28 2023-02-28 13943032 dpl-frs:Item9 2022-02-27 13943032 dpl-frs:Item9 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item9 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-28 2023-02-28 13943032 dpl-frs:Item10 2022-02-28 2023-02-28 13943032 dpl-frs:Item10 2022-02-27 13943032 dpl-frs:Item10 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item10 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-28 2023-02-28 13943032 dpl-frs:Item11 2022-02-28 2023-02-28 13943032 dpl-frs:Item11 2022-02-27 13943032 dpl-frs:Item11 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item11 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-28 2023-02-28 13943032 dpl-frs:Item12 2022-02-28 2023-02-28 13943032 dpl-frs:Item12 2022-02-27 13943032 dpl-frs:Item12 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 2023-02-28 13943032 dpl-frs:CostSales dpl-frs:Item12 2022-02-27 13943032 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13943032 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-28 2023-02-28 13943032 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-28 2023-02-28 13943032 1 2022-02-28 2023-02-28 13943032 frs-countries:EnglandWales 2022-02-28 2023-02-28
Registered number: 13943032
Madorium Limited
Unaudited Financial Statements
For the Period 1 March 2023 to 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13943032
31 December 2023 28 February 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,013 2,013
Tangible Assets 5 315 558
2,328 2,571
CURRENT ASSETS
Debtors 6 87,386 287,314
Cash at bank and in hand 50,160 121,295
137,546 408,609
Creditors: Amounts Falling Due Within One Year 7 (6,771 ) (22,400 )
NET CURRENT ASSETS (LIABILITIES) 130,775 386,209
TOTAL ASSETS LESS CURRENT LIABILITIES 133,103 388,780
Creditors: Amounts Falling Due After More Than One Year 8 (1,421,262 ) (1,289,525 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (79 ) -
NET LIABILITIES (1,288,238 ) (900,745 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (1,288,338 ) (900,845 )
SHAREHOLDERS' FUNDS (1,288,238) (900,745)
Page 1
Page 2
For the period ending 31 December 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 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
Mr Richard Yandle
Director
20 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Madorium Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13943032 . The registered office is C/O Affect Group Simpsons Fm, Pentlow, Sudbury, CO10 7JT.
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 recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a trademark which is not being amortised. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% straight line
2.5. Taxation
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 year 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.
The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.
A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 1)
2 1
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 March 2023 2,013
As at 31 December 2023 2,013
Net Book Value
As at 31 December 2023 2,013
As at 1 March 2023 2,013
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2023 582
As at 31 December 2023 582
Depreciation
As at 1 March 2023 24
Provided during the period 243
As at 31 December 2023 267
Net Book Value
As at 31 December 2023 315
As at 1 March 2023 558
6. Debtors
31 December 2023 28 February 2023
£ £
Due within one year
Trade debtors 11,782 63,832
Prepayments and accrued income 365 -
Corporation tax recoverable assets 66,241 215,032
VAT 8,998 8,450
87,386 287,314
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 28 February 2023
£ £
Trade creditors (2,594 ) 14,187
Other creditors 330 -
Accruals and deferred income 8,213 8,213
Director's loan account 822 -
6,771 22,400
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 28 February 2023
£ £
Amounts owed to parent undertaking 1,421,262 1,289,525
1,421,262 1,289,525
9. Share Capital
31 December 2023 28 February 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5