Acorah Software Products - Accounts Production 14.3.260 false true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 11844144 Mr Thomas Vaughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11844144 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11844144 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 11844144 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 11844144 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 11844144 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 11844144 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 11844144 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 11844144 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 11844144 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 11844144 2022-02-28 11844144 2023-02-28 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2023-02-28 11844144 20 2022-03-01 2023-02-28 11844144 frs-core:CurrentFinancialInstruments 20 2023-02-28 11844144 frs-core:Non-currentFinancialInstruments 20 2023-02-28 11844144 dpl-frs:Item1 2022-03-01 2023-02-28 11844144 dpl-frs:Item1 2022-02-28 11844144 dpl-frs:Item1 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 11844144 dpl-frs:Item2 2022-03-01 2023-02-28 11844144 dpl-frs:Item2 2022-02-28 11844144 dpl-frs:Item2 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 11844144 dpl-frs:Item6 2022-03-01 2023-02-28 11844144 dpl-frs:Item6 2022-02-28 11844144 dpl-frs:Item6 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 11844144 dpl-frs:Item7 2022-03-01 2023-02-28 11844144 dpl-frs:Item7 2022-02-28 11844144 dpl-frs:Item7 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 11844144 dpl-frs:Item8 2022-03-01 2023-02-28 11844144 dpl-frs:Item8 2022-02-28 11844144 dpl-frs:Item8 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 11844144 dpl-frs:Item9 2022-03-01 2023-02-28 11844144 dpl-frs:Item9 2022-02-28 11844144 dpl-frs:Item9 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 11844144 dpl-frs:Item10 2022-03-01 2023-02-28 11844144 dpl-frs:Item10 2022-02-28 11844144 dpl-frs:Item10 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 11844144 dpl-frs:Item11 2022-03-01 2023-02-28 11844144 dpl-frs:Item11 2022-02-28 11844144 dpl-frs:Item11 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 11844144 dpl-frs:Item12 2022-03-01 2023-02-28 11844144 dpl-frs:Item12 2022-02-28 11844144 dpl-frs:Item12 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 11844144 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 11844144 1 2022-03-01 2023-02-28 11844144 frs-countries:EnglandWales 2022-03-01 2023-02-28 11844144 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 11844144 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11844144 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 11844144 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 11844144 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 11844144 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 11844144 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 11844144 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 11844144 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 11844144 2021-02-28 11844144 2022-02-28 11844144 2021-03-01 2022-02-28 11844144 frs-core:CurrentFinancialInstruments 2022-02-28 11844144 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11844144 frs-core:Non-currentFinancialInstruments 2022-02-28 11844144 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 11844144 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11844144 frs-core:CurrentFinancialInstruments 2022-02-28 11844144 frs-core:AfterOneYear 2021-03-01 2022-02-28 11844144 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 11844144 frs-core:BetweenOneFiveYears 2022-02-28 11844144 frs-core:ComputerEquipment 2022-02-28 11844144 frs-core:ComputerEquipment 2021-03-01 2022-02-28 11844144 frs-core:ComputerEquipment 2021-02-28 11844144 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 11844144 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 11844144 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 11844144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 11844144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 11844144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 11844144 frs-core:FurnitureFittings 2022-02-28 11844144 frs-core:FurnitureFittings 2021-03-01 2022-02-28 11844144 frs-core:FurnitureFittings 2021-02-28 11844144 frs-core:NetGoodwill 2022-02-28 11844144 frs-core:NetGoodwill 2021-03-01 2022-02-28 11844144 frs-core:NetGoodwill 2021-02-28 11844144 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 11844144 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 11844144 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 11844144 frs-core:LandBuildings 2022-02-28 11844144 frs-core:LandBuildings 2021-03-01 2022-02-28 11844144 frs-core:LandBuildings 2021-02-28 11844144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 11844144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 11844144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 11844144 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 11844144 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 11844144 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 11844144 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 11844144 frs-core:MoreThanFiveYears 2022-02-28 11844144 frs-core:MotorVehicles 2022-02-28 11844144 frs-core:MotorVehicles 2021-03-01 2022-02-28 11844144 frs-core:MotorVehicles 2021-02-28 11844144 frs-core:OtherResidualIntangibleAssets 2022-02-28 11844144 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 11844144 frs-core:OtherResidualIntangibleAssets 2021-02-28 11844144 frs-core:PlantMachinery 2022-02-28 11844144 frs-core:PlantMachinery 2021-03-01 2022-02-28 11844144 frs-core:PlantMachinery 2021-02-28 11844144 frs-core:Secured 2022-02-28 11844144 frs-core:Unsecured 2022-02-28 11844144 frs-core:WithinOneYear 2021-03-01 2022-02-28 11844144 frs-core:WithinOneYear 2022-02-28 11844144 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 11844144 frs-core:CapitalRedemptionReserve 2021-02-28 11844144 frs-core:CapitalRedemptionReserve 2022-02-28 11844144 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 11844144 frs-core:OtherReservesSubtotal 2021-02-28 11844144 frs-core:OtherReservesSubtotal 2022-02-28 11844144 frs-core:RevaluationReserve 2021-03-01 2022-02-28 11844144 frs-core:RevaluationReserve 2021-02-28 11844144 frs-core:RevaluationReserve 2022-02-28 11844144 frs-core:SharePremium 2021-03-01 2022-02-28 11844144 frs-core:SharePremium 2021-02-28 11844144 frs-core:SharePremium 2022-02-28 11844144 frs-core:ShareCapital 2021-03-01 2022-02-28 11844144 frs-core:ShareCapital 2021-02-28 11844144 frs-core:ShareCapital 2022-02-28 11844144 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 11844144 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 11844144 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11844144 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 11844144 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11844144 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 11844144 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 11844144 frs-countries:Europe 2021-03-01 2022-02-28 11844144 frs-countries:NorthAmerica 2021-03-01 2022-02-28 11844144 frs-countries:SouthAmerica 2021-03-01 2022-02-28 11844144 frs-countries:Asia 2021-03-01 2022-02-28 11844144 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 11844144 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 11844144 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 11844144 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 11844144 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 11844144 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 11844144 frs-bus:FullAccounts 2021-03-01 2022-02-28 11844144 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 11844144 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 11844144 frs-bus:FRS102 2021-03-01 2022-02-28 11844144 frs-bus:MediumEntities 2021-03-01 2022-02-28 11844144 frs-bus:SmallEntities 2021-03-01 2022-02-28 11844144 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 11844144 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 11844144 frs-bus:Audited 2021-03-01 2022-02-28 11844144 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 11844144 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 11844144 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11844144 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11844144 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11844144 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 11844144 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11844144 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11844144 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 11844144 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 11844144 frs-bus:OrdinaryShareClass1 2021-02-28 11844144 frs-bus:OrdinaryShareClass1 2022-02-28 11844144 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 11844144 frs-bus:OrdinaryShareClass2 2021-02-28 11844144 frs-bus:OrdinaryShareClass2 2022-02-28 11844144 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 11844144 frs-bus:OrdinaryShareClass3 2021-02-28 11844144 frs-bus:OrdinaryShareClass3 2022-02-28 11844144 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 11844144 frs-bus:OrdinaryShareClass4 2021-02-28 11844144 frs-bus:OrdinaryShareClass4 2022-02-28 11844144 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 11844144 frs-bus:OrdinaryShareClass5 2021-02-28 11844144 frs-bus:OrdinaryShareClass5 2022-02-28 11844144 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 11844144 frs-bus:PreferenceShareClass1 2021-02-28 11844144 frs-bus:PreferenceShareClass1 2022-02-28 11844144 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 11844144 frs-bus:PreferenceShareClass2 2021-02-28 11844144 frs-bus:PreferenceShareClass2 2022-02-28 11844144 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 11844144 frs-bus:PreferenceShareClass3 2021-02-28 11844144 frs-bus:PreferenceShareClass3 2022-02-28 11844144 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 11844144 frs-bus:PreferenceShareClass4 2021-02-28 11844144 frs-bus:PreferenceShareClass4 2022-02-28 11844144 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 11844144 frs-bus:PreferenceShareClass5 2021-02-28 11844144 frs-bus:PreferenceShareClass5 2022-02-28 11844144 1 2021-03-01 2022-02-28 11844144 1 2022-02-28 11844144 1 2021-03-01 2022-02-28 11844144 frs-core:LeasedAssets 2021-03-01 2022-02-28 11844144 frs-core:OwnedAssets 2021-03-01 2022-02-28 11844144 frs-core:CurrencyRisk 2021-03-01 2022-02-28 11844144 frs-core:MarketRisk 2021-03-01 2022-02-28 11844144 frs-core:InterestRateRisk 2021-03-01 2022-02-28 11844144 frs-core:DeferredTaxation 2021-03-01 2022-02-28 11844144 frs-core:DeferredTaxation 2021-02-28 11844144 frs-core:DeferredTaxation 2022-02-28 11844144 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 11844144 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 11844144 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 11844144 frs-core:ProvisionsDeferredTax 2022-02-28 11844144 frs-core:OtherDeferredTax 2022-02-28 11844144 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 11844144 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 11844144 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 11844144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 11844144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 11844144 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 11844144 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11844144 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 11844144 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 11844144 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11844144 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 11844144 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 11844144 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 11844144 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 11844144 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 11844144 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 11844144 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 11844144 frs-core:TaxCreditsDeferredTax 2022-02-28 11844144 frs-core:CostValuation 2021-02-28 11844144 frs-core:AdditionsToInvestments 2022-02-28 11844144 frs-core:DisposalsRepaymentsInvestments 2022-02-28 11844144 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 11844144 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 11844144 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 11844144 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 11844144 frs-core:CostValuation 2022-02-28 11844144 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 11844144 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 11844144 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 11844144 frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:ListedExchangeTraded 2021-02-28 11844144 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 11844144 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 11844144 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11844144 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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2021-03-01 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 11844144 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 11844144 dpl-frs:Item8 2021-03-01 2022-02-28 11844144 dpl-frs:Item8 2021-02-28 11844144 dpl-frs:Item8 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 11844144 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 11844144 dpl-frs:Item9 2021-03-01 2022-02-28 11844144 dpl-frs:Item9 2021-02-28 11844144 dpl-frs:Item9 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 11844144 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11844144 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2022-02-28 11844144 dpl-frs:Item12 2021-03-01 2022-02-28 11844144 dpl-frs:Item12 2021-02-28 11844144 dpl-frs:Item12 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 11844144 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 11844144 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11844144 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 11844144 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 11844144 1 2021-03-01 2022-02-28 11844144 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 11844144
Vaughan Brothers Developments Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Alliance Accountants Ltd
First Floor Brailsford House
Knapp Lane
Cheltenham
Glos
GL50 3QA
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 11844144
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,433 3,433
Tangible Assets 5 144,331 6,319
147,764 9,752
CURRENT ASSETS
Stocks 2,838,285 -
Debtors 6 1,049,926 920,297
Cash at bank and in hand 4,802 79,214
3,893,013 999,511
Creditors: Amounts Falling Due Within One Year (3,398,471 ) (550,851 )
NET CURRENT ASSETS (LIABILITIES) 494,542 448,660
TOTAL ASSETS LESS CURRENT LIABILITIES 642,306 458,412
Creditors: Amounts Falling Due After More Than One Year (117,284 ) (157,317 )
NET ASSETS 525,022 301,095
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 525,021 301,094
SHAREHOLDERS' FUNDS 525,022 301,095
Page 1
Page 2
For the year ending 28 February 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Thomas Vaughan
Director
23/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Vaughan Brothers Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11844144 . The registered office is First Floor, Brailsford House, Knapp Lane, Cheltenham, Glos, GL50 3QA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold -
Plant & Machinery 25% straight line
Motor Vehicles 20% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Intangible Assets
Total
£
Cost
As at 1 March 2022 3,433
As at 28 February 2023 3,433
Net Book Value
As at 28 February 2023 3,433
As at 1 March 2022 3,433
5. Tangible Assets
Total
£
Cost
As at 1 March 2022 10,260
Additions 140,884
As at 28 February 2023 151,144
Depreciation
As at 1 March 2022 3,941
Provided during the period 2,872
As at 28 February 2023 6,813
Net Book Value
As at 28 February 2023 144,331
As at 1 March 2022 6,319
6. Debtors
2023 2022
£ £
Due after more than one year
Directors loan account 289,063 213,196
289,063 213,196
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Thomas Vaughan 213,196 75,867 - - 289,063
The above loan is unsecured and repayable on demand. Interest has been charged at the HMRC official rate.
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