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 04594876 Mr Andrew White Mrs Yvonne Futter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04594876 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 04594876 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 04594876 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-01 2024-01-31 04594876 frs-core:AllSubsidiaries 2023-02-01 2024-01-31 04594876 frs-core:KeyManagementPersonnel 2023-02-01 2024-01-31 04594876 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-02-01 2024-01-31 04594876 frs-core:OtherRelatedParties 2023-02-01 2024-01-31 04594876 2023-01-31 04594876 2024-01-31 04594876 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 2024-01-31 04594876 frs-core:AfterOneYear 2023-02-01 2024-01-31 04594876 frs-core:BetweenOneFiveYears 2023-02-01 2024-01-31 04594876 frs-core:BetweenOneFiveYears 2024-01-31 04594876 frs-core:ComputerEquipment 2024-01-31 04594876 frs-core:ComputerEquipment 2023-02-01 2024-01-31 04594876 frs-core:ComputerEquipment 2023-01-31 04594876 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 04594876 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-01 2024-01-31 04594876 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 04594876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 04594876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 04594876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 04594876 frs-core:FurnitureFittings 2024-01-31 04594876 frs-core:FurnitureFittings 2023-02-01 2024-01-31 04594876 frs-core:FurnitureFittings 2023-01-31 04594876 frs-core:NetGoodwill 2024-01-31 04594876 frs-core:NetGoodwill 2023-02-01 2024-01-31 04594876 frs-core:NetGoodwill 2023-01-31 04594876 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 04594876 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-01 2024-01-31 04594876 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 04594876 frs-core:LandBuildings 2024-01-31 04594876 frs-core:LandBuildings 2023-02-01 2024-01-31 04594876 frs-core:LandBuildings 2023-01-31 04594876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 04594876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 04594876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 04594876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 04594876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 04594876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 04594876 frs-core:MoreThanFiveYears 2023-02-01 2024-01-31 04594876 frs-core:MoreThanFiveYears 2024-01-31 04594876 frs-core:MotorVehicles 2024-01-31 04594876 frs-core:MotorVehicles 2023-02-01 2024-01-31 04594876 frs-core:MotorVehicles 2023-01-31 04594876 frs-core:OtherResidualIntangibleAssets 2024-01-31 04594876 frs-core:OtherResidualIntangibleAssets 2023-02-01 2024-01-31 04594876 frs-core:OtherResidualIntangibleAssets 2023-01-31 04594876 frs-core:PlantMachinery 2024-01-31 04594876 frs-core:PlantMachinery 2023-02-01 2024-01-31 04594876 frs-core:PlantMachinery 2023-01-31 04594876 frs-core:Secured 2024-01-31 04594876 frs-core:Unsecured 2024-01-31 04594876 frs-core:WithinOneYear 2023-02-01 2024-01-31 04594876 frs-core:WithinOneYear 2024-01-31 04594876 frs-core:CapitalRedemptionReserve 2023-02-01 2024-01-31 04594876 frs-core:CapitalRedemptionReserve 2023-01-31 04594876 frs-core:CapitalRedemptionReserve 2024-01-31 04594876 frs-core:OtherReservesSubtotal 2023-02-01 2024-01-31 04594876 frs-core:OtherReservesSubtotal 2023-01-31 04594876 frs-core:OtherReservesSubtotal 2024-01-31 04594876 frs-core:RevaluationReserve 2023-02-01 2024-01-31 04594876 frs-core:RevaluationReserve 2023-01-31 04594876 frs-core:RevaluationReserve 2024-01-31 04594876 frs-core:SharePremium 2023-02-01 2024-01-31 04594876 frs-core:SharePremium 2023-01-31 04594876 frs-core:SharePremium 2024-01-31 04594876 frs-core:ShareCapital 2023-02-01 2024-01-31 04594876 frs-core:ShareCapital 2023-01-31 04594876 frs-core:ShareCapital 2024-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-31 04594876 frs-countries:UnitedKingdom 2023-02-01 2024-01-31 04594876 frs-countries:Europe 2023-02-01 2024-01-31 04594876 frs-countries:NorthAmerica 2023-02-01 2024-01-31 04594876 frs-countries:SouthAmerica 2023-02-01 2024-01-31 04594876 frs-countries:Asia 2023-02-01 2024-01-31 04594876 frs-countries:RestWorldOutsideUK 2023-02-01 2024-01-31 04594876 frs-bus:HighestPaidDirector 2023-02-01 2024-01-31 04594876 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04594876 frs-bus:CompanyLimitedByGuarantee 2023-02-01 2024-01-31 04594876 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 04594876 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 04594876 frs-bus:FullAccounts 2023-02-01 2024-01-31 04594876 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 04594876 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 04594876 frs-bus:FRS102 2023-02-01 2024-01-31 04594876 frs-bus:MediumEntities 2023-02-01 2024-01-31 04594876 frs-bus:SmallEntities 2023-02-01 2024-01-31 04594876 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 04594876 frs-bus:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-01-31 04594876 frs-bus:Audited 2023-02-01 2024-01-31 04594876 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04594876 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 04594876 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04594876 frs-bus:LargeCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04594876 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04594876 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04594876 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 04594876 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 04594876 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 04594876 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 04594876 frs-bus:OrdinaryShareClass1 2023-01-31 04594876 frs-bus:OrdinaryShareClass1 2024-01-31 04594876 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 04594876 frs-bus:OrdinaryShareClass2 2023-01-31 04594876 frs-bus:OrdinaryShareClass2 2024-01-31 04594876 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 04594876 frs-bus:OrdinaryShareClass3 2023-01-31 04594876 frs-bus:OrdinaryShareClass3 2024-01-31 04594876 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 04594876 frs-bus:OrdinaryShareClass4 2023-01-31 04594876 frs-bus:OrdinaryShareClass4 2024-01-31 04594876 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 04594876 frs-bus:OrdinaryShareClass5 2023-01-31 04594876 frs-bus:OrdinaryShareClass5 2024-01-31 04594876 frs-bus:PreferenceShareClass1 2023-02-01 2024-01-31 04594876 frs-bus:PreferenceShareClass1 2023-01-31 04594876 frs-bus:PreferenceShareClass1 2024-01-31 04594876 frs-bus:PreferenceShareClass2 2023-02-01 2024-01-31 04594876 frs-bus:PreferenceShareClass2 2023-01-31 04594876 frs-bus:PreferenceShareClass2 2024-01-31 04594876 frs-bus:PreferenceShareClass3 2023-02-01 2024-01-31 04594876 frs-bus:PreferenceShareClass3 2023-01-31 04594876 frs-bus:PreferenceShareClass3 2024-01-31 04594876 frs-bus:PreferenceShareClass4 2023-02-01 2024-01-31 04594876 frs-bus:PreferenceShareClass4 2023-01-31 04594876 frs-bus:PreferenceShareClass4 2024-01-31 04594876 frs-bus:PreferenceShareClass5 2023-02-01 2024-01-31 04594876 frs-bus:PreferenceShareClass5 2023-01-31 04594876 frs-bus:PreferenceShareClass5 2024-01-31 04594876 1 2023-02-01 2024-01-31 04594876 1 2024-01-31 04594876 1 2023-02-01 2024-01-31 04594876 frs-core:LeasedAssets 2023-02-01 2024-01-31 04594876 frs-core:OwnedAssets 2023-02-01 2024-01-31 04594876 frs-core:CurrencyRisk 2023-02-01 2024-01-31 04594876 frs-core:MarketRisk 2023-02-01 2024-01-31 04594876 frs-core:InterestRateRisk 2023-02-01 2024-01-31 04594876 frs-core:DeferredTaxation 2023-02-01 2024-01-31 04594876 frs-core:DeferredTaxation 2023-01-31 04594876 frs-core:DeferredTaxation 2024-01-31 04594876 frs-core:OtherProvisionsContingentLiabilities 2023-02-01 2024-01-31 04594876 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 04594876 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 04594876 frs-core:ProvisionsDeferredTax 2024-01-31 04594876 frs-core:OtherDeferredTax 2024-01-31 04594876 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 04594876 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 04594876 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 04594876 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-01 2024-01-31 04594876 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 04594876 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 04594876 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 04594876 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 04594876 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 04594876 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 04594876 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 04594876 frs-core:TaxCreditsDeferredTax 2024-01-31 04594876 frs-core:CostValuation 2023-01-31 04594876 frs-core:AdditionsToInvestments 2024-01-31 04594876 frs-core:DisposalsRepaymentsInvestments 2024-01-31 04594876 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 04594876 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 04594876 frs-core:CostValuation 2024-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 04594876 frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 04594876 frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 04594876 dpl-frs:CostSales 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales 2023-01-31 04594876 dpl-frs:CostSales 2024-01-31 04594876 dpl-frs:DistributionCosts 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses 2023-02-01 2024-01-31 04594876 frs-bus:Director1 2023-02-01 2024-01-31 04594876 frs-bus:Director1 2023-01-31 04594876 frs-bus:Director1 2024-01-31 04594876 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 04594876 1 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 1 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 1 2024-01-31 04594876 2 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 2 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 2 2024-01-31 04594876 3 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 3 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 3 2024-01-31 04594876 4 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 4 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 4 2024-01-31 04594876 5 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 5 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 5 2024-01-31 04594876 6 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 6 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 6 2024-01-31 04594876 7 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 7 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 7 2024-01-31 04594876 8 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 8 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 8 2024-01-31 04594876 9 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 9 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 9 2024-01-31 04594876 10 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 10 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 10 2024-01-31 04594876 11 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 11 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 11 2024-01-31 04594876 12 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 12 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 12 2024-01-31 04594876 13 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 13 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 13 2024-01-31 04594876 14 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 14 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 14 2024-01-31 04594876 15 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 15 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 15 2024-01-31 04594876 16 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 16 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 16 2024-01-31 04594876 17 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 17 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 17 2024-01-31 04594876 18 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 18 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 18 2024-01-31 04594876 19 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 19 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 19 2024-01-31 04594876 20 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments 20 2024-01-31 04594876 frs-core:Non-currentFinancialInstruments 20 2024-01-31 04594876 dpl-frs:Item1 2023-02-01 2024-01-31 04594876 dpl-frs:Item1 2023-01-31 04594876 dpl-frs:Item1 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item1 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item1 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-02-01 2024-01-31 04594876 dpl-frs:Item2 2023-02-01 2024-01-31 04594876 dpl-frs:Item2 2023-01-31 04594876 dpl-frs:Item2 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item2 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item2 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-02-01 2024-01-31 04594876 dpl-frs:Item3 2023-02-01 2024-01-31 04594876 dpl-frs:Item3 2023-01-31 04594876 dpl-frs:Item3 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item3 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item3 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-02-01 2024-01-31 04594876 dpl-frs:Item4 2023-02-01 2024-01-31 04594876 dpl-frs:Item4 2023-01-31 04594876 dpl-frs:Item4 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item4 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item4 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-02-01 2024-01-31 04594876 dpl-frs:Item5 2023-02-01 2024-01-31 04594876 dpl-frs:Item5 2023-01-31 04594876 dpl-frs:Item5 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item5 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item5 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-02-01 2024-01-31 04594876 dpl-frs:Item6 2023-02-01 2024-01-31 04594876 dpl-frs:Item6 2023-01-31 04594876 dpl-frs:Item6 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item6 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item6 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-02-01 2024-01-31 04594876 dpl-frs:Item7 2023-02-01 2024-01-31 04594876 dpl-frs:Item7 2023-01-31 04594876 dpl-frs:Item7 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item7 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item7 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-02-01 2024-01-31 04594876 dpl-frs:Item8 2023-02-01 2024-01-31 04594876 dpl-frs:Item8 2023-01-31 04594876 dpl-frs:Item8 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item8 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item8 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-02-01 2024-01-31 04594876 dpl-frs:Item9 2023-02-01 2024-01-31 04594876 dpl-frs:Item9 2023-01-31 04594876 dpl-frs:Item9 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item9 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item9 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-02-01 2024-01-31 04594876 dpl-frs:Item10 2023-02-01 2024-01-31 04594876 dpl-frs:Item10 2023-01-31 04594876 dpl-frs:Item10 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item10 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item10 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-02-01 2024-01-31 04594876 dpl-frs:Item11 2023-02-01 2024-01-31 04594876 dpl-frs:Item11 2023-01-31 04594876 dpl-frs:Item11 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item11 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item11 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-02-01 2024-01-31 04594876 dpl-frs:Item12 2023-02-01 2024-01-31 04594876 dpl-frs:Item12 2023-01-31 04594876 dpl-frs:Item12 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item12 2023-02-01 2024-01-31 04594876 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item12 2023-02-01 2024-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-02-01 2024-01-31 04594876 1 2023-02-01 2024-01-31 04594876 frs-countries:EnglandWales 2023-02-01 2024-01-31 04594876 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 04594876 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 04594876 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 04594876 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 04594876 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 04594876 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 04594876 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 04594876 2022-01-31 04594876 2023-01-31 04594876 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 2023-01-31 04594876 frs-core:AfterOneYear 2022-02-01 2023-01-31 04594876 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 04594876 frs-core:BetweenOneFiveYears 2023-01-31 04594876 frs-core:ComputerEquipment 2023-01-31 04594876 frs-core:ComputerEquipment 2022-02-01 2023-01-31 04594876 frs-core:ComputerEquipment 2022-01-31 04594876 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 04594876 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 04594876 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 04594876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 04594876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 04594876 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 04594876 frs-core:FurnitureFittings 2023-01-31 04594876 frs-core:FurnitureFittings 2022-02-01 2023-01-31 04594876 frs-core:FurnitureFittings 2022-01-31 04594876 frs-core:NetGoodwill 2023-01-31 04594876 frs-core:NetGoodwill 2022-02-01 2023-01-31 04594876 frs-core:NetGoodwill 2022-01-31 04594876 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 04594876 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 04594876 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 04594876 frs-core:LandBuildings 2023-01-31 04594876 frs-core:LandBuildings 2022-02-01 2023-01-31 04594876 frs-core:LandBuildings 2022-01-31 04594876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 04594876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 04594876 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 04594876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 04594876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 04594876 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 04594876 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 04594876 frs-core:MoreThanFiveYears 2023-01-31 04594876 frs-core:MotorVehicles 2023-01-31 04594876 frs-core:MotorVehicles 2022-02-01 2023-01-31 04594876 frs-core:MotorVehicles 2022-01-31 04594876 frs-core:OtherResidualIntangibleAssets 2023-01-31 04594876 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 04594876 frs-core:OtherResidualIntangibleAssets 2022-01-31 04594876 frs-core:PlantMachinery 2023-01-31 04594876 frs-core:PlantMachinery 2022-02-01 2023-01-31 04594876 frs-core:PlantMachinery 2022-01-31 04594876 frs-core:Secured 2023-01-31 04594876 frs-core:Unsecured 2023-01-31 04594876 frs-core:WithinOneYear 2022-02-01 2023-01-31 04594876 frs-core:WithinOneYear 2023-01-31 04594876 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 04594876 frs-core:CapitalRedemptionReserve 2022-01-31 04594876 frs-core:CapitalRedemptionReserve 2023-01-31 04594876 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 04594876 frs-core:OtherReservesSubtotal 2022-01-31 04594876 frs-core:OtherReservesSubtotal 2023-01-31 04594876 frs-core:RevaluationReserve 2022-02-01 2023-01-31 04594876 frs-core:RevaluationReserve 2022-01-31 04594876 frs-core:RevaluationReserve 2023-01-31 04594876 frs-core:SharePremium 2022-02-01 2023-01-31 04594876 frs-core:SharePremium 2022-01-31 04594876 frs-core:SharePremium 2023-01-31 04594876 frs-core:ShareCapital 2022-02-01 2023-01-31 04594876 frs-core:ShareCapital 2022-01-31 04594876 frs-core:ShareCapital 2023-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 04594876 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 04594876 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 04594876 frs-countries:Europe 2022-02-01 2023-01-31 04594876 frs-countries:NorthAmerica 2022-02-01 2023-01-31 04594876 frs-countries:SouthAmerica 2022-02-01 2023-01-31 04594876 frs-countries:Asia 2022-02-01 2023-01-31 04594876 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 04594876 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 04594876 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 04594876 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 04594876 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 04594876 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 04594876 frs-bus:FullAccounts 2022-02-01 2023-01-31 04594876 frs-bus:FilletedAccounts 2022-02-01 2023-01-31 04594876 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 04594876 frs-bus:FRS102 2022-02-01 2023-01-31 04594876 frs-bus:MediumEntities 2022-02-01 2023-01-31 04594876 frs-bus:SmallEntities 2022-02-01 2023-01-31 04594876 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 04594876 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 04594876 frs-bus:Audited 2022-02-01 2023-01-31 04594876 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 04594876 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 04594876 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 04594876 frs-bus:LargeCompaniesRegimeForAccounts 2022-02-01 2023-01-31 04594876 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 04594876 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 04594876 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 04594876 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 04594876 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 04594876 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 04594876 frs-bus:OrdinaryShareClass1 2022-01-31 04594876 frs-bus:OrdinaryShareClass1 2023-01-31 04594876 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 04594876 frs-bus:OrdinaryShareClass2 2022-01-31 04594876 frs-bus:OrdinaryShareClass2 2023-01-31 04594876 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 04594876 frs-bus:OrdinaryShareClass3 2022-01-31 04594876 frs-bus:OrdinaryShareClass3 2023-01-31 04594876 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 04594876 frs-bus:OrdinaryShareClass4 2022-01-31 04594876 frs-bus:OrdinaryShareClass4 2023-01-31 04594876 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 04594876 frs-bus:OrdinaryShareClass5 2022-01-31 04594876 frs-bus:OrdinaryShareClass5 2023-01-31 04594876 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 04594876 frs-bus:PreferenceShareClass1 2022-01-31 04594876 frs-bus:PreferenceShareClass1 2023-01-31 04594876 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 04594876 frs-bus:PreferenceShareClass2 2022-01-31 04594876 frs-bus:PreferenceShareClass2 2023-01-31 04594876 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 04594876 frs-bus:PreferenceShareClass3 2022-01-31 04594876 frs-bus:PreferenceShareClass3 2023-01-31 04594876 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 04594876 frs-bus:PreferenceShareClass4 2022-01-31 04594876 frs-bus:PreferenceShareClass4 2023-01-31 04594876 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 04594876 frs-bus:PreferenceShareClass5 2022-01-31 04594876 frs-bus:PreferenceShareClass5 2023-01-31 04594876 1 2022-02-01 2023-01-31 04594876 1 2023-01-31 04594876 1 2022-02-01 2023-01-31 04594876 frs-core:LeasedAssets 2022-02-01 2023-01-31 04594876 frs-core:OwnedAssets 2022-02-01 2023-01-31 04594876 frs-core:CurrencyRisk 2022-02-01 2023-01-31 04594876 frs-core:MarketRisk 2022-02-01 2023-01-31 04594876 frs-core:InterestRateRisk 2022-02-01 2023-01-31 04594876 frs-core:DeferredTaxation 2022-02-01 2023-01-31 04594876 frs-core:DeferredTaxation 2022-01-31 04594876 frs-core:DeferredTaxation 2023-01-31 04594876 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 04594876 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 04594876 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 04594876 frs-core:ProvisionsDeferredTax 2023-01-31 04594876 frs-core:OtherDeferredTax 2023-01-31 04594876 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 04594876 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 04594876 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 04594876 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 04594876 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 04594876 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 04594876 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 04594876 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 04594876 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 04594876 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 04594876 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 04594876 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 04594876 frs-core:TaxCreditsDeferredTax 2023-01-31 04594876 frs-core:CostValuation 2022-01-31 04594876 frs-core:AdditionsToInvestments 2023-01-31 04594876 frs-core:DisposalsRepaymentsInvestments 2023-01-31 04594876 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 04594876 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 04594876 frs-core:CostValuation 2023-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 04594876 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 04594876 frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:ListedExchangeTraded 2022-01-31 04594876 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 04594876 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 04594876 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 04594876 frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:UnlistedNon-exchangeTraded 2022-01-31 04594876 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 04594876 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 04594876 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 04594876 dpl-frs:CostSales 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales 2022-01-31 04594876 dpl-frs:CostSales 2023-01-31 04594876 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 04594876 frs-bus:Director1 2022-02-01 2023-01-31 04594876 frs-bus:Director1 2022-01-31 04594876 frs-bus:Director1 2023-01-31 04594876 frs-bus:CompanySecretary1 2022-02-01 2023-01-31 04594876 1 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 1 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 1 2023-01-31 04594876 2 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 2 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 2 2023-01-31 04594876 3 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 3 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 3 2023-01-31 04594876 4 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 4 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 4 2023-01-31 04594876 5 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 5 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 5 2023-01-31 04594876 6 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 6 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 6 2023-01-31 04594876 7 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 7 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 7 2023-01-31 04594876 8 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 8 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 8 2023-01-31 04594876 9 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 9 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 9 2023-01-31 04594876 10 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 10 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 10 2023-01-31 04594876 11 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 11 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 11 2023-01-31 04594876 12 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 12 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 12 2023-01-31 04594876 13 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 13 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 13 2023-01-31 04594876 14 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 14 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 14 2023-01-31 04594876 15 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 15 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 15 2023-01-31 04594876 16 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 16 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 16 2023-01-31 04594876 17 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 17 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 17 2023-01-31 04594876 18 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 18 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 18 2023-01-31 04594876 19 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 19 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 19 2023-01-31 04594876 20 2022-02-01 2023-01-31 04594876 frs-core:CurrentFinancialInstruments 20 2023-01-31 04594876 frs-core:Non-currentFinancialInstruments 20 2023-01-31 04594876 dpl-frs:Item1 2022-02-01 2023-01-31 04594876 dpl-frs:Item1 2022-01-31 04594876 dpl-frs:Item1 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 04594876 dpl-frs:Item2 2022-02-01 2023-01-31 04594876 dpl-frs:Item2 2022-01-31 04594876 dpl-frs:Item2 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 04594876 dpl-frs:Item3 2022-02-01 2023-01-31 04594876 dpl-frs:Item3 2022-01-31 04594876 dpl-frs:Item3 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 04594876 dpl-frs:Item4 2022-02-01 2023-01-31 04594876 dpl-frs:Item4 2022-01-31 04594876 dpl-frs:Item4 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 04594876 dpl-frs:Item5 2022-02-01 2023-01-31 04594876 dpl-frs:Item5 2022-01-31 04594876 dpl-frs:Item5 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 04594876 dpl-frs:Item6 2022-02-01 2023-01-31 04594876 dpl-frs:Item6 2022-01-31 04594876 dpl-frs:Item6 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 04594876 dpl-frs:Item7 2022-02-01 2023-01-31 04594876 dpl-frs:Item7 2022-01-31 04594876 dpl-frs:Item7 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 04594876 dpl-frs:Item8 2022-02-01 2023-01-31 04594876 dpl-frs:Item8 2022-01-31 04594876 dpl-frs:Item8 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 04594876 dpl-frs:Item9 2022-02-01 2023-01-31 04594876 dpl-frs:Item9 2022-01-31 04594876 dpl-frs:Item9 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 04594876 dpl-frs:Item10 2022-02-01 2023-01-31 04594876 dpl-frs:Item10 2022-01-31 04594876 dpl-frs:Item10 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 04594876 dpl-frs:Item11 2022-02-01 2023-01-31 04594876 dpl-frs:Item11 2022-01-31 04594876 dpl-frs:Item11 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 04594876 dpl-frs:Item12 2022-02-01 2023-01-31 04594876 dpl-frs:Item12 2022-01-31 04594876 dpl-frs:Item12 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 04594876 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 04594876 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 04594876 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 04594876 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 04594876 1 2022-02-01 2023-01-31 04594876 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 04594876
Spalding Carpets Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04594876
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,611 10,311
9,611 10,311
CURRENT ASSETS
Stocks 5 214 214
Debtors 6 542 2,283
Cash at bank and in hand 611 601
1,367 3,098
Creditors: Amounts Falling Due Within One Year 7 (15,351 ) (15,545 )
NET CURRENT ASSETS (LIABILITIES) (13,984 ) (12,447 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,373 ) (2,136 )
NET LIABILITIES (4,373 ) (2,136 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (4,473 ) (2,236 )
SHAREHOLDERS' FUNDS (4,373) (2,136)
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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 Andrew White
Director
29 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
Spalding Carpets Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04594876 . The registered office is 29 Osier Road, Spalding, Lincs, PE11 1UU.  The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on a going concern basis which is dependant upon the continued support of the company's shareholder and director. The director is of the opinion that the support will continue over the next 12 months and therefore believes that it is appropriate for the financial statements to be prepared on the going concern basis.
2.2. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. 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.
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:
Freehold - 0%
Plant & Machinery - 25% on reducing balance
Motor Vehicles - 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items. 
2.6. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 February 2023 7,511 6,738 13,000 27,249
As at 31 January 2024 7,511 6,738 13,000 27,249
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 February 2023 - 6,252 10,686 16,938
Provided during the period - 121 579 700
As at 31 January 2024 - 6,373 11,265 17,638
Net Book Value
As at 31 January 2024 7,511 365 1,735 9,611
As at 1 February 2023 7,511 486 2,314 10,311
5. Stocks
2024 2023
£ £
Stock 214 214
214 214
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 1,502
Other debtors 542 781
542 2,283
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 80 4,250
Other creditors 14,939 11,067
Taxation and social security 332 228
15,351 15,545
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5