Acorah Software Products - Accounts Production 14.3.260 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 SC120038 Mr Edward Alan Hart Mr Peter Richardson Mr Philip Murrie Mr Gavin Hart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC120038 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 SC120038 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-01 2024-01-31 SC120038 frs-core:AllSubsidiaries 2023-02-01 2024-01-31 SC120038 frs-core:KeyManagementPersonnel 2023-02-01 2024-01-31 SC120038 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-02-01 2024-01-31 SC120038 frs-core:OtherRelatedParties 2023-02-01 2024-01-31 SC120038 2023-01-31 SC120038 2024-01-31 SC120038 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 2024-01-31 SC120038 frs-core:AfterOneYear 2023-02-01 2024-01-31 SC120038 frs-core:BetweenOneFiveYears 2023-02-01 2024-01-31 SC120038 frs-core:BetweenOneFiveYears 2024-01-31 SC120038 frs-core:ComputerEquipment 2024-01-31 SC120038 frs-core:ComputerEquipment 2023-02-01 2024-01-31 SC120038 frs-core:ComputerEquipment 2023-01-31 SC120038 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 SC120038 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-01 2024-01-31 SC120038 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 SC120038 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 SC120038 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 SC120038 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 SC120038 frs-core:FurnitureFittings 2024-01-31 SC120038 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC120038 frs-core:FurnitureFittings 2023-01-31 SC120038 frs-core:NetGoodwill 2024-01-31 SC120038 frs-core:NetGoodwill 2023-02-01 2024-01-31 SC120038 frs-core:NetGoodwill 2023-01-31 SC120038 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 SC120038 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-01 2024-01-31 SC120038 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 SC120038 frs-core:LandBuildings 2024-01-31 SC120038 frs-core:LandBuildings 2023-02-01 2024-01-31 SC120038 frs-core:LandBuildings 2023-01-31 SC120038 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 SC120038 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 SC120038 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 SC120038 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 SC120038 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC120038 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 SC120038 frs-core:MoreThanFiveYears 2023-02-01 2024-01-31 SC120038 frs-core:MoreThanFiveYears 2024-01-31 SC120038 frs-core:MotorVehicles 2024-01-31 SC120038 frs-core:MotorVehicles 2023-02-01 2024-01-31 SC120038 frs-core:MotorVehicles 2023-01-31 SC120038 frs-core:OtherResidualIntangibleAssets 2024-01-31 SC120038 frs-core:OtherResidualIntangibleAssets 2023-02-01 2024-01-31 SC120038 frs-core:OtherResidualIntangibleAssets 2023-01-31 SC120038 frs-core:PlantMachinery 2024-01-31 SC120038 frs-core:PlantMachinery 2023-02-01 2024-01-31 SC120038 frs-core:PlantMachinery 2023-01-31 SC120038 frs-core:Secured 2024-01-31 SC120038 frs-core:Unsecured 2024-01-31 SC120038 frs-core:WithinOneYear 2023-02-01 2024-01-31 SC120038 frs-core:WithinOneYear 2024-01-31 SC120038 frs-core:CapitalRedemptionReserve 2023-02-01 2024-01-31 SC120038 frs-core:CapitalRedemptionReserve 2023-01-31 SC120038 frs-core:CapitalRedemptionReserve 2024-01-31 SC120038 frs-core:OtherReservesSubtotal 2023-02-01 2024-01-31 SC120038 frs-core:OtherReservesSubtotal 2023-01-31 SC120038 frs-core:OtherReservesSubtotal 2024-01-31 SC120038 frs-core:RevaluationReserve 2023-02-01 2024-01-31 SC120038 frs-core:RevaluationReserve 2023-01-31 SC120038 frs-core:RevaluationReserve 2024-01-31 SC120038 frs-core:SharePremium 2023-02-01 2024-01-31 SC120038 frs-core:SharePremium 2023-01-31 SC120038 frs-core:SharePremium 2024-01-31 SC120038 frs-core:ShareCapital 2023-02-01 2024-01-31 SC120038 frs-core:ShareCapital 2023-01-31 SC120038 frs-core:ShareCapital 2024-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-31 SC120038 frs-countries:UnitedKingdom 2023-02-01 2024-01-31 SC120038 frs-countries:Europe 2023-02-01 2024-01-31 SC120038 frs-countries:NorthAmerica 2023-02-01 2024-01-31 SC120038 frs-countries:SouthAmerica 2023-02-01 2024-01-31 SC120038 frs-countries:Asia 2023-02-01 2024-01-31 SC120038 frs-countries:RestWorldOutsideUK 2023-02-01 2024-01-31 SC120038 frs-bus:HighestPaidDirector 2023-02-01 2024-01-31 SC120038 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC120038 frs-bus:CompanyLimitedByGuarantee 2023-02-01 2024-01-31 SC120038 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 SC120038 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 SC120038 frs-bus:FullAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:FRS102 2023-02-01 2024-01-31 SC120038 frs-bus:MediumEntities 2023-02-01 2024-01-31 SC120038 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC120038 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 SC120038 frs-bus:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-01-31 SC120038 frs-bus:Audited 2023-02-01 2024-01-31 SC120038 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC120038 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 SC120038 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:LargeCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC120038 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SC120038 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SC120038 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 SC120038 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 SC120038 frs-bus:OrdinaryShareClass1 2023-01-31 SC120038 frs-bus:OrdinaryShareClass1 2024-01-31 SC120038 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 SC120038 frs-bus:OrdinaryShareClass2 2023-01-31 SC120038 frs-bus:OrdinaryShareClass2 2024-01-31 SC120038 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 SC120038 frs-bus:OrdinaryShareClass3 2023-01-31 SC120038 frs-bus:OrdinaryShareClass3 2024-01-31 SC120038 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 SC120038 frs-bus:OrdinaryShareClass4 2023-01-31 SC120038 frs-bus:OrdinaryShareClass4 2024-01-31 SC120038 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 SC120038 frs-bus:OrdinaryShareClass5 2023-01-31 SC120038 frs-bus:OrdinaryShareClass5 2024-01-31 SC120038 frs-bus:PreferenceShareClass1 2023-02-01 2024-01-31 SC120038 frs-bus:PreferenceShareClass1 2023-01-31 SC120038 frs-bus:PreferenceShareClass1 2024-01-31 SC120038 frs-bus:PreferenceShareClass2 2023-02-01 2024-01-31 SC120038 frs-bus:PreferenceShareClass2 2023-01-31 SC120038 frs-bus:PreferenceShareClass2 2024-01-31 SC120038 frs-bus:PreferenceShareClass3 2023-02-01 2024-01-31 SC120038 frs-bus:PreferenceShareClass3 2023-01-31 SC120038 frs-bus:PreferenceShareClass3 2024-01-31 SC120038 frs-bus:PreferenceShareClass4 2023-02-01 2024-01-31 SC120038 frs-bus:PreferenceShareClass4 2023-01-31 SC120038 frs-bus:PreferenceShareClass4 2024-01-31 SC120038 frs-bus:PreferenceShareClass5 2023-02-01 2024-01-31 SC120038 frs-bus:PreferenceShareClass5 2023-01-31 SC120038 frs-bus:PreferenceShareClass5 2024-01-31 SC120038 1 2023-02-01 2024-01-31 SC120038 1 2024-01-31 SC120038 1 2023-02-01 2024-01-31 SC120038 frs-core:LeasedAssets 2023-02-01 2024-01-31 SC120038 frs-core:OwnedAssets 2023-02-01 2024-01-31 SC120038 frs-core:CurrencyRisk 2023-02-01 2024-01-31 SC120038 frs-core:MarketRisk 2023-02-01 2024-01-31 SC120038 frs-core:InterestRateRisk 2023-02-01 2024-01-31 SC120038 frs-core:DeferredTaxation 2023-02-01 2024-01-31 SC120038 frs-core:DeferredTaxation 2023-01-31 SC120038 frs-core:DeferredTaxation 2024-01-31 SC120038 frs-core:OtherProvisionsContingentLiabilities 2023-02-01 2024-01-31 SC120038 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 SC120038 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 SC120038 frs-core:ProvisionsDeferredTax 2024-01-31 SC120038 frs-core:OtherDeferredTax 2024-01-31 SC120038 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 SC120038 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 SC120038 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 SC120038 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-01 2024-01-31 SC120038 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 SC120038 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 SC120038 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 SC120038 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 SC120038 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 SC120038 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 SC120038 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 SC120038 frs-core:TaxCreditsDeferredTax 2024-01-31 SC120038 frs-core:CostValuation 2023-01-31 SC120038 frs-core:AdditionsToInvestments 2024-01-31 SC120038 frs-core:DisposalsRepaymentsInvestments 2024-01-31 SC120038 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 SC120038 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 SC120038 frs-core:CostValuation 2024-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 SC120038 frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 SC120038 frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 SC120038 dpl-frs:CostSales 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales 2023-01-31 SC120038 dpl-frs:CostSales 2024-01-31 SC120038 dpl-frs:DistributionCosts 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses 2023-02-01 2024-01-31 SC120038 frs-bus:Director1 2023-02-01 2024-01-31 SC120038 frs-bus:Director1 2023-01-31 SC120038 frs-bus:Director1 2024-01-31 SC120038 frs-bus:Director2 2023-02-01 2024-01-31 SC120038 frs-bus:Director2 2023-01-31 SC120038 frs-bus:Director2 2024-01-31 SC120038 frs-bus:Director3 2023-02-01 2024-01-31 SC120038 frs-bus:Director3 2023-01-31 SC120038 frs-bus:Director3 2024-01-31 SC120038 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 SC120038 1 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 1 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 1 2024-01-31 SC120038 2 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 2 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 2 2024-01-31 SC120038 3 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 3 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 3 2024-01-31 SC120038 4 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 4 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 4 2024-01-31 SC120038 5 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 5 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 5 2024-01-31 SC120038 6 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 6 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 6 2024-01-31 SC120038 7 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 7 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 7 2024-01-31 SC120038 8 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 8 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 8 2024-01-31 SC120038 9 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 9 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 9 2024-01-31 SC120038 10 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 10 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 10 2024-01-31 SC120038 11 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 11 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 11 2024-01-31 SC120038 12 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 12 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 12 2024-01-31 SC120038 13 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 13 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 13 2024-01-31 SC120038 14 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 14 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 14 2024-01-31 SC120038 15 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 15 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 15 2024-01-31 SC120038 16 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 16 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 16 2024-01-31 SC120038 17 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 17 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 17 2024-01-31 SC120038 18 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 18 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 18 2024-01-31 SC120038 19 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 19 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 19 2024-01-31 SC120038 20 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments 20 2024-01-31 SC120038 frs-core:Non-currentFinancialInstruments 20 2024-01-31 SC120038 dpl-frs:Item1 2023-02-01 2024-01-31 SC120038 dpl-frs:Item1 2023-01-31 SC120038 dpl-frs:Item1 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item1 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item1 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-02-01 2024-01-31 SC120038 dpl-frs:Item2 2023-02-01 2024-01-31 SC120038 dpl-frs:Item2 2023-01-31 SC120038 dpl-frs:Item2 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item2 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item2 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-02-01 2024-01-31 SC120038 dpl-frs:Item3 2023-02-01 2024-01-31 SC120038 dpl-frs:Item3 2023-01-31 SC120038 dpl-frs:Item3 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item3 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item3 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-02-01 2024-01-31 SC120038 dpl-frs:Item4 2023-02-01 2024-01-31 SC120038 dpl-frs:Item4 2023-01-31 SC120038 dpl-frs:Item4 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item4 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item4 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-02-01 2024-01-31 SC120038 dpl-frs:Item5 2023-02-01 2024-01-31 SC120038 dpl-frs:Item5 2023-01-31 SC120038 dpl-frs:Item5 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item5 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item5 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-02-01 2024-01-31 SC120038 dpl-frs:Item6 2023-02-01 2024-01-31 SC120038 dpl-frs:Item6 2023-01-31 SC120038 dpl-frs:Item6 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item6 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item6 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-02-01 2024-01-31 SC120038 dpl-frs:Item7 2023-02-01 2024-01-31 SC120038 dpl-frs:Item7 2023-01-31 SC120038 dpl-frs:Item7 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item7 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item7 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-02-01 2024-01-31 SC120038 dpl-frs:Item8 2023-02-01 2024-01-31 SC120038 dpl-frs:Item8 2023-01-31 SC120038 dpl-frs:Item8 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item8 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item8 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-02-01 2024-01-31 SC120038 dpl-frs:Item9 2023-02-01 2024-01-31 SC120038 dpl-frs:Item9 2023-01-31 SC120038 dpl-frs:Item9 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item9 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item9 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-02-01 2024-01-31 SC120038 dpl-frs:Item10 2023-02-01 2024-01-31 SC120038 dpl-frs:Item10 2023-01-31 SC120038 dpl-frs:Item10 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item10 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item10 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-02-01 2024-01-31 SC120038 dpl-frs:Item11 2023-02-01 2024-01-31 SC120038 dpl-frs:Item11 2023-01-31 SC120038 dpl-frs:Item11 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item11 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item11 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-02-01 2024-01-31 SC120038 dpl-frs:Item12 2023-02-01 2024-01-31 SC120038 dpl-frs:Item12 2023-01-31 SC120038 dpl-frs:Item12 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item12 2023-02-01 2024-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item12 2023-02-01 2024-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-02-01 2024-01-31 SC120038 1 2023-02-01 2024-01-31 SC120038 frs-countries:Scotland 2023-02-01 2024-01-31 SC120038 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 SC120038 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 SC120038 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 SC120038 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 SC120038 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 SC120038 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 SC120038 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 SC120038 2022-01-31 SC120038 2023-01-31 SC120038 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 2023-01-31 SC120038 frs-core:AfterOneYear 2022-02-01 2023-01-31 SC120038 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 SC120038 frs-core:BetweenOneFiveYears 2023-01-31 SC120038 frs-core:ComputerEquipment 2023-01-31 SC120038 frs-core:ComputerEquipment 2022-02-01 2023-01-31 SC120038 frs-core:ComputerEquipment 2022-01-31 SC120038 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 SC120038 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 SC120038 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 SC120038 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 SC120038 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 SC120038 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 SC120038 frs-core:FurnitureFittings 2023-01-31 SC120038 frs-core:FurnitureFittings 2022-02-01 2023-01-31 SC120038 frs-core:FurnitureFittings 2022-01-31 SC120038 frs-core:NetGoodwill 2023-01-31 SC120038 frs-core:NetGoodwill 2022-02-01 2023-01-31 SC120038 frs-core:NetGoodwill 2022-01-31 SC120038 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 SC120038 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 SC120038 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 SC120038 frs-core:LandBuildings 2023-01-31 SC120038 frs-core:LandBuildings 2022-02-01 2023-01-31 SC120038 frs-core:LandBuildings 2022-01-31 SC120038 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 SC120038 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 SC120038 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 SC120038 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 SC120038 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 SC120038 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 SC120038 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 SC120038 frs-core:MoreThanFiveYears 2023-01-31 SC120038 frs-core:MotorVehicles 2023-01-31 SC120038 frs-core:MotorVehicles 2022-02-01 2023-01-31 SC120038 frs-core:MotorVehicles 2022-01-31 SC120038 frs-core:OtherResidualIntangibleAssets 2023-01-31 SC120038 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 SC120038 frs-core:OtherResidualIntangibleAssets 2022-01-31 SC120038 frs-core:PlantMachinery 2023-01-31 SC120038 frs-core:PlantMachinery 2022-02-01 2023-01-31 SC120038 frs-core:PlantMachinery 2022-01-31 SC120038 frs-core:Secured 2023-01-31 SC120038 frs-core:Unsecured 2023-01-31 SC120038 frs-core:WithinOneYear 2022-02-01 2023-01-31 SC120038 frs-core:WithinOneYear 2023-01-31 SC120038 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 SC120038 frs-core:CapitalRedemptionReserve 2022-01-31 SC120038 frs-core:CapitalRedemptionReserve 2023-01-31 SC120038 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 SC120038 frs-core:OtherReservesSubtotal 2022-01-31 SC120038 frs-core:OtherReservesSubtotal 2023-01-31 SC120038 frs-core:RevaluationReserve 2022-02-01 2023-01-31 SC120038 frs-core:RevaluationReserve 2022-01-31 SC120038 frs-core:RevaluationReserve 2023-01-31 SC120038 frs-core:SharePremium 2022-02-01 2023-01-31 SC120038 frs-core:SharePremium 2022-01-31 SC120038 frs-core:SharePremium 2023-01-31 SC120038 frs-core:ShareCapital 2022-02-01 2023-01-31 SC120038 frs-core:ShareCapital 2022-01-31 SC120038 frs-core:ShareCapital 2023-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC120038 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 SC120038 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 SC120038 frs-countries:Europe 2022-02-01 2023-01-31 SC120038 frs-countries:NorthAmerica 2022-02-01 2023-01-31 SC120038 frs-countries:SouthAmerica 2022-02-01 2023-01-31 SC120038 frs-countries:Asia 2022-02-01 2023-01-31 SC120038 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 SC120038 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 SC120038 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 SC120038 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 SC120038 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 SC120038 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 SC120038 frs-bus:FullAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:FilletedAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:FRS102 2022-02-01 2023-01-31 SC120038 frs-bus:MediumEntities 2022-02-01 2023-01-31 SC120038 frs-bus:SmallEntities 2022-02-01 2023-01-31 SC120038 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 SC120038 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 SC120038 frs-bus:Audited 2022-02-01 2023-01-31 SC120038 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 SC120038 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 SC120038 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:LargeCompaniesRegimeForAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 SC120038 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 SC120038 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 SC120038 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 SC120038 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 SC120038 frs-bus:OrdinaryShareClass1 2022-01-31 SC120038 frs-bus:OrdinaryShareClass1 2023-01-31 SC120038 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 SC120038 frs-bus:OrdinaryShareClass2 2022-01-31 SC120038 frs-bus:OrdinaryShareClass2 2023-01-31 SC120038 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 SC120038 frs-bus:OrdinaryShareClass3 2022-01-31 SC120038 frs-bus:OrdinaryShareClass3 2023-01-31 SC120038 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 SC120038 frs-bus:OrdinaryShareClass4 2022-01-31 SC120038 frs-bus:OrdinaryShareClass4 2023-01-31 SC120038 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 SC120038 frs-bus:OrdinaryShareClass5 2022-01-31 SC120038 frs-bus:OrdinaryShareClass5 2023-01-31 SC120038 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 SC120038 frs-bus:PreferenceShareClass1 2022-01-31 SC120038 frs-bus:PreferenceShareClass1 2023-01-31 SC120038 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 SC120038 frs-bus:PreferenceShareClass2 2022-01-31 SC120038 frs-bus:PreferenceShareClass2 2023-01-31 SC120038 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 SC120038 frs-bus:PreferenceShareClass3 2022-01-31 SC120038 frs-bus:PreferenceShareClass3 2023-01-31 SC120038 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 SC120038 frs-bus:PreferenceShareClass4 2022-01-31 SC120038 frs-bus:PreferenceShareClass4 2023-01-31 SC120038 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 SC120038 frs-bus:PreferenceShareClass5 2022-01-31 SC120038 frs-bus:PreferenceShareClass5 2023-01-31 SC120038 1 2022-02-01 2023-01-31 SC120038 1 2023-01-31 SC120038 1 2022-02-01 2023-01-31 SC120038 frs-core:LeasedAssets 2022-02-01 2023-01-31 SC120038 frs-core:OwnedAssets 2022-02-01 2023-01-31 SC120038 frs-core:CurrencyRisk 2022-02-01 2023-01-31 SC120038 frs-core:MarketRisk 2022-02-01 2023-01-31 SC120038 frs-core:InterestRateRisk 2022-02-01 2023-01-31 SC120038 frs-core:DeferredTaxation 2022-02-01 2023-01-31 SC120038 frs-core:DeferredTaxation 2022-01-31 SC120038 frs-core:DeferredTaxation 2023-01-31 SC120038 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 SC120038 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 SC120038 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 SC120038 frs-core:ProvisionsDeferredTax 2023-01-31 SC120038 frs-core:OtherDeferredTax 2023-01-31 SC120038 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 SC120038 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 SC120038 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 SC120038 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 SC120038 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 SC120038 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 SC120038 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 SC120038 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 SC120038 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 SC120038 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 SC120038 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 SC120038 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 SC120038 frs-core:TaxCreditsDeferredTax 2023-01-31 SC120038 frs-core:CostValuation 2022-01-31 SC120038 frs-core:AdditionsToInvestments 2023-01-31 SC120038 frs-core:DisposalsRepaymentsInvestments 2023-01-31 SC120038 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 SC120038 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 SC120038 frs-core:CostValuation 2023-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 SC120038 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 SC120038 frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:ListedExchangeTraded 2022-01-31 SC120038 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 SC120038 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 SC120038 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 SC120038 frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:UnlistedNon-exchangeTraded 2022-01-31 SC120038 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 SC120038 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 SC120038 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 SC120038 dpl-frs:CostSales 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales 2022-01-31 SC120038 dpl-frs:CostSales 2023-01-31 SC120038 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 SC120038 frs-bus:Director1 2022-02-01 2023-01-31 SC120038 frs-bus:Director1 2022-01-31 SC120038 frs-bus:Director1 2023-01-31 SC120038 frs-bus:Director2 2022-02-01 2023-01-31 SC120038 frs-bus:Director2 2022-01-31 SC120038 frs-bus:Director2 2023-01-31 SC120038 frs-bus:Director3 2022-02-01 2023-01-31 SC120038 frs-bus:Director3 2022-01-31 SC120038 frs-bus:Director3 2023-01-31 SC120038 frs-bus:CompanySecretary1 2022-02-01 2023-01-31 SC120038 1 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 1 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 1 2023-01-31 SC120038 2 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 2 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 2 2023-01-31 SC120038 3 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 3 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 3 2023-01-31 SC120038 4 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 4 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 4 2023-01-31 SC120038 5 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 5 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 5 2023-01-31 SC120038 6 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 6 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 6 2023-01-31 SC120038 7 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 7 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 7 2023-01-31 SC120038 8 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 8 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 8 2023-01-31 SC120038 9 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 9 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 9 2023-01-31 SC120038 10 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 10 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 10 2023-01-31 SC120038 11 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 11 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 11 2023-01-31 SC120038 12 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 12 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 12 2023-01-31 SC120038 13 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 13 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 13 2023-01-31 SC120038 14 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 14 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 14 2023-01-31 SC120038 15 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 15 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 15 2023-01-31 SC120038 16 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 16 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 16 2023-01-31 SC120038 17 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 17 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 17 2023-01-31 SC120038 18 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 18 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 18 2023-01-31 SC120038 19 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 19 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 19 2023-01-31 SC120038 20 2022-02-01 2023-01-31 SC120038 frs-core:CurrentFinancialInstruments 20 2023-01-31 SC120038 frs-core:Non-currentFinancialInstruments 20 2023-01-31 SC120038 dpl-frs:Item1 2022-02-01 2023-01-31 SC120038 dpl-frs:Item1 2022-01-31 SC120038 dpl-frs:Item1 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 SC120038 dpl-frs:Item2 2022-02-01 2023-01-31 SC120038 dpl-frs:Item2 2022-01-31 SC120038 dpl-frs:Item2 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 SC120038 dpl-frs:Item3 2022-02-01 2023-01-31 SC120038 dpl-frs:Item3 2022-01-31 SC120038 dpl-frs:Item3 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 SC120038 dpl-frs:Item4 2022-02-01 2023-01-31 SC120038 dpl-frs:Item4 2022-01-31 SC120038 dpl-frs:Item4 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 SC120038 dpl-frs:Item5 2022-02-01 2023-01-31 SC120038 dpl-frs:Item5 2022-01-31 SC120038 dpl-frs:Item5 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 SC120038 dpl-frs:Item6 2022-02-01 2023-01-31 SC120038 dpl-frs:Item6 2022-01-31 SC120038 dpl-frs:Item6 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 SC120038 dpl-frs:Item7 2022-02-01 2023-01-31 SC120038 dpl-frs:Item7 2022-01-31 SC120038 dpl-frs:Item7 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 SC120038 dpl-frs:Item8 2022-02-01 2023-01-31 SC120038 dpl-frs:Item8 2022-01-31 SC120038 dpl-frs:Item8 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 SC120038 dpl-frs:Item9 2022-02-01 2023-01-31 SC120038 dpl-frs:Item9 2022-01-31 SC120038 dpl-frs:Item9 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 SC120038 dpl-frs:Item10 2022-02-01 2023-01-31 SC120038 dpl-frs:Item10 2022-01-31 SC120038 dpl-frs:Item10 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 SC120038 dpl-frs:Item11 2022-02-01 2023-01-31 SC120038 dpl-frs:Item11 2022-01-31 SC120038 dpl-frs:Item11 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 SC120038 dpl-frs:Item12 2022-02-01 2023-01-31 SC120038 dpl-frs:Item12 2022-01-31 SC120038 dpl-frs:Item12 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 SC120038 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 SC120038 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 SC120038 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 SC120038 1 2022-02-01 2023-01-31 SC120038 frs-countries:Scotland 2022-02-01 2023-01-31
Registered number: SC120038
Blairgowrie Highland Games Association.
Financial Statements
For The Year Ended 31 January 2024
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC120038
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,242 1,279
6,242 1,279
CURRENT ASSETS
Debtors 5 355 400
Cash at bank and in hand 22,095 19,041
22,450 19,441
Creditors: Amounts Falling Due Within One Year 6 (626 ) (626 )
NET CURRENT ASSETS (LIABILITIES) 21,824 18,815
TOTAL ASSETS LESS CURRENT LIABILITIES 28,066 20,094
NET ASSETS 28,066 20,094
Income and Expenditure Account 28,066 20,094
MEMBERS' FUNDS 28,066 20,094
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income and Expenditure Account.
On behalf of the board
Mr Peter Richardson
Director
20th February 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Blairgowrie Highland Games Association. is a private company, limited by guarantee, incorporated in Scotland, registered number SC120038 . The registered office is 33 Leslie Street, Blairgowrie, Perthshire, PH10 6AW.
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 comprises the total value of services rendered by the company during the year.
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 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Directors 3 3
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 7,020
Additions 8,323
Disposals (7,020 )
As at 31 January 2024 8,323
Depreciation
As at 1 February 2023 5,741
Provided during the period 2,081
Disposals (5,741 )
As at 31 January 2024 2,081
Net Book Value
As at 31 January 2024 6,242
As at 1 February 2023 1,279
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 355 400
355 400
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 32 32
Accruals and deferred income 594 594
626 626
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3