Acorah Software Products - Accounts Production 14.2.200 false true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 02580956 Mr Atul Patel Dr Shane Patel Mrs Jayshree Patel Dr Mitul Patel Mrs Jayshree Patel true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02580956 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 02580956 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 02580956 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 02580956 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 02580956 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 02580956 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 02580956 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 02580956 2022-02-28 02580956 2023-02-28 02580956 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 2023-02-28 02580956 frs-core:AfterOneYear 2022-03-01 2023-02-28 02580956 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 02580956 frs-core:BetweenOneFiveYears 2023-02-28 02580956 frs-core:ComputerEquipment 2023-02-28 02580956 frs-core:ComputerEquipment 2022-03-01 2023-02-28 02580956 frs-core:ComputerEquipment 2022-02-28 02580956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 02580956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 02580956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 02580956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 02580956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 02580956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 02580956 frs-core:FurnitureFittings 2023-02-28 02580956 frs-core:FurnitureFittings 2022-03-01 2023-02-28 02580956 frs-core:FurnitureFittings 2022-02-28 02580956 frs-core:NetGoodwill 2023-02-28 02580956 frs-core:NetGoodwill 2022-03-01 2023-02-28 02580956 frs-core:NetGoodwill 2022-02-28 02580956 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 02580956 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 02580956 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 02580956 frs-core:LandBuildings 2023-02-28 02580956 frs-core:LandBuildings 2022-03-01 2023-02-28 02580956 frs-core:LandBuildings 2022-02-28 02580956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 02580956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 02580956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 02580956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 02580956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 02580956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 02580956 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 02580956 frs-core:MoreThanFiveYears 2023-02-28 02580956 frs-core:MotorVehicles 2023-02-28 02580956 frs-core:MotorVehicles 2022-03-01 2023-02-28 02580956 frs-core:MotorVehicles 2022-02-28 02580956 frs-core:OtherResidualIntangibleAssets 2023-02-28 02580956 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 02580956 frs-core:OtherResidualIntangibleAssets 2022-02-28 02580956 frs-core:PlantMachinery 2023-02-28 02580956 frs-core:PlantMachinery 2022-03-01 2023-02-28 02580956 frs-core:PlantMachinery 2022-02-28 02580956 frs-core:Secured 2023-02-28 02580956 frs-core:Unsecured 2023-02-28 02580956 frs-core:WithinOneYear 2022-03-01 2023-02-28 02580956 frs-core:WithinOneYear 2023-02-28 02580956 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 02580956 frs-core:CapitalRedemptionReserve 2022-02-28 02580956 frs-core:CapitalRedemptionReserve 2023-02-28 02580956 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 02580956 frs-core:OtherReservesSubtotal 2022-02-28 02580956 frs-core:OtherReservesSubtotal 2023-02-28 02580956 frs-core:RevaluationReserve 2022-03-01 2023-02-28 02580956 frs-core:RevaluationReserve 2022-02-28 02580956 frs-core:RevaluationReserve 2023-02-28 02580956 frs-core:SharePremium 2022-03-01 2023-02-28 02580956 frs-core:SharePremium 2022-02-28 02580956 frs-core:SharePremium 2023-02-28 02580956 frs-core:ShareCapital 2022-03-01 2023-02-28 02580956 frs-core:ShareCapital 2022-02-28 02580956 frs-core:ShareCapital 2023-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 02580956 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 02580956 frs-countries:Europe 2022-03-01 2023-02-28 02580956 frs-countries:NorthAmerica 2022-03-01 2023-02-28 02580956 frs-countries:SouthAmerica 2022-03-01 2023-02-28 02580956 frs-countries:Asia 2022-03-01 2023-02-28 02580956 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 02580956 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 02580956 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 02580956 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 02580956 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 02580956 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 02580956 frs-bus:FullAccounts 2022-03-01 2023-02-28 02580956 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 02580956 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 02580956 frs-bus:FRS102 2022-03-01 2023-02-28 02580956 frs-bus:MediumEntities 2022-03-01 2023-02-28 02580956 frs-bus:SmallEntities 2022-03-01 2023-02-28 02580956 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 02580956 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 02580956 frs-bus:Audited 2022-03-01 2023-02-28 02580956 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 02580956 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 02580956 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 02580956 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 02580956 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 02580956 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 02580956 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 02580956 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 02580956 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 02580956 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 02580956 frs-bus:OrdinaryShareClass1 2022-02-28 02580956 frs-bus:OrdinaryShareClass1 2023-02-28 02580956 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 02580956 frs-bus:OrdinaryShareClass2 2022-02-28 02580956 frs-bus:OrdinaryShareClass2 2023-02-28 02580956 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 02580956 frs-bus:OrdinaryShareClass3 2022-02-28 02580956 frs-bus:OrdinaryShareClass3 2023-02-28 02580956 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 02580956 frs-bus:OrdinaryShareClass4 2022-02-28 02580956 frs-bus:OrdinaryShareClass4 2023-02-28 02580956 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 02580956 frs-bus:OrdinaryShareClass5 2022-02-28 02580956 frs-bus:OrdinaryShareClass5 2023-02-28 02580956 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 02580956 frs-bus:PreferenceShareClass1 2022-02-28 02580956 frs-bus:PreferenceShareClass1 2023-02-28 02580956 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 02580956 frs-bus:PreferenceShareClass2 2022-02-28 02580956 frs-bus:PreferenceShareClass2 2023-02-28 02580956 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 02580956 frs-bus:PreferenceShareClass3 2022-02-28 02580956 frs-bus:PreferenceShareClass3 2023-02-28 02580956 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 02580956 frs-bus:PreferenceShareClass4 2022-02-28 02580956 frs-bus:PreferenceShareClass4 2023-02-28 02580956 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 02580956 frs-bus:PreferenceShareClass5 2022-02-28 02580956 frs-bus:PreferenceShareClass5 2023-02-28 02580956 1 2022-03-01 2023-02-28 02580956 1 2023-02-28 02580956 1 2022-03-01 2023-02-28 02580956 frs-core:LeasedAssets 2022-03-01 2023-02-28 02580956 frs-core:OwnedAssets 2022-03-01 2023-02-28 02580956 frs-core:CurrencyRisk 2022-03-01 2023-02-28 02580956 frs-core:MarketRisk 2022-03-01 2023-02-28 02580956 frs-core:InterestRateRisk 2022-03-01 2023-02-28 02580956 frs-core:DeferredTaxation 2022-03-01 2023-02-28 02580956 frs-core:DeferredTaxation 2022-02-28 02580956 frs-core:DeferredTaxation 2023-02-28 02580956 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 02580956 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 02580956 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 02580956 frs-core:ProvisionsDeferredTax 2023-02-28 02580956 frs-core:OtherDeferredTax 2023-02-28 02580956 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 02580956 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 02580956 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 02580956 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 02580956 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 02580956 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 02580956 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 02580956 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 02580956 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 02580956 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 02580956 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 02580956 frs-core:TaxCreditsDeferredTax 2023-02-28 02580956 frs-core:CostValuation 2022-02-28 02580956 frs-core:AdditionsToInvestments 2023-02-28 02580956 frs-core:DisposalsRepaymentsInvestments 2023-02-28 02580956 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 02580956 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 02580956 frs-core:CostValuation 2023-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 02580956 frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 02580956 frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 02580956 dpl-frs:CostSales 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales 2022-02-28 02580956 dpl-frs:CostSales 2023-02-28 02580956 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 02580956 frs-bus:Director1 2022-03-01 2023-02-28 02580956 frs-bus:Director1 2022-02-28 02580956 frs-bus:Director1 2023-02-28 02580956 frs-bus:Director2 2022-03-01 2023-02-28 02580956 frs-bus:Director2 2022-02-28 02580956 frs-bus:Director2 2023-02-28 02580956 frs-bus:Director3 2022-03-01 2023-02-28 02580956 frs-bus:Director3 2022-02-28 02580956 frs-bus:Director3 2023-02-28 02580956 frs-bus:Director4 2022-03-01 2023-02-28 02580956 frs-bus:Director4 2022-02-28 02580956 frs-bus:Director4 2023-02-28 02580956 frs-bus:CompanySecretary1 2022-03-01 2023-02-28 02580956 1 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 1 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 1 2023-02-28 02580956 2 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 2 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 2 2023-02-28 02580956 3 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 3 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 3 2023-02-28 02580956 4 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 4 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 4 2023-02-28 02580956 5 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 5 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 5 2023-02-28 02580956 6 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 6 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 6 2023-02-28 02580956 7 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 7 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 7 2023-02-28 02580956 8 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 8 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 8 2023-02-28 02580956 9 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 9 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 9 2023-02-28 02580956 10 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 10 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 10 2023-02-28 02580956 11 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 11 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 11 2023-02-28 02580956 12 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 12 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 12 2023-02-28 02580956 13 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 13 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 13 2023-02-28 02580956 14 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 14 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 14 2023-02-28 02580956 15 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 15 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 15 2023-02-28 02580956 16 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 16 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 16 2023-02-28 02580956 17 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 17 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 17 2023-02-28 02580956 18 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 18 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 18 2023-02-28 02580956 19 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 19 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 19 2023-02-28 02580956 20 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments 20 2023-02-28 02580956 frs-core:Non-currentFinancialInstruments 20 2023-02-28 02580956 dpl-frs:Item1 2022-03-01 2023-02-28 02580956 dpl-frs:Item1 2022-02-28 02580956 dpl-frs:Item1 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 02580956 dpl-frs:Item2 2022-03-01 2023-02-28 02580956 dpl-frs:Item2 2022-02-28 02580956 dpl-frs:Item2 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 02580956 dpl-frs:Item3 2022-03-01 2023-02-28 02580956 dpl-frs:Item3 2022-02-28 02580956 dpl-frs:Item3 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 02580956 dpl-frs:Item4 2022-03-01 2023-02-28 02580956 dpl-frs:Item4 2022-02-28 02580956 dpl-frs:Item4 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 02580956 dpl-frs:Item5 2022-03-01 2023-02-28 02580956 dpl-frs:Item5 2022-02-28 02580956 dpl-frs:Item5 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 02580956 dpl-frs:Item6 2022-03-01 2023-02-28 02580956 dpl-frs:Item6 2022-02-28 02580956 dpl-frs:Item6 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 02580956 dpl-frs:Item7 2022-03-01 2023-02-28 02580956 dpl-frs:Item7 2022-02-28 02580956 dpl-frs:Item7 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 02580956 dpl-frs:Item8 2022-03-01 2023-02-28 02580956 dpl-frs:Item8 2022-02-28 02580956 dpl-frs:Item8 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 02580956 dpl-frs:Item9 2022-03-01 2023-02-28 02580956 dpl-frs:Item9 2022-02-28 02580956 dpl-frs:Item9 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 02580956 dpl-frs:Item10 2022-03-01 2023-02-28 02580956 dpl-frs:Item10 2022-02-28 02580956 dpl-frs:Item10 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 02580956 dpl-frs:Item11 2022-03-01 2023-02-28 02580956 dpl-frs:Item11 2022-02-28 02580956 dpl-frs:Item11 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 02580956 dpl-frs:Item12 2022-03-01 2023-02-28 02580956 dpl-frs:Item12 2022-02-28 02580956 dpl-frs:Item12 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 02580956 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 02580956 1 2022-03-01 2023-02-28 02580956 frs-countries:EnglandWales 2022-03-01 2023-02-28 02580956 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 02580956 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 02580956 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 02580956 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 02580956 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 02580956 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 02580956 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 02580956 2021-02-28 02580956 2022-02-28 02580956 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 2022-02-28 02580956 frs-core:AfterOneYear 2021-03-01 2022-02-28 02580956 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 02580956 frs-core:BetweenOneFiveYears 2022-02-28 02580956 frs-core:ComputerEquipment 2022-02-28 02580956 frs-core:ComputerEquipment 2021-03-01 2022-02-28 02580956 frs-core:ComputerEquipment 2021-02-28 02580956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 02580956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 02580956 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 02580956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 02580956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 02580956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 02580956 frs-core:FurnitureFittings 2022-02-28 02580956 frs-core:FurnitureFittings 2021-03-01 2022-02-28 02580956 frs-core:FurnitureFittings 2021-02-28 02580956 frs-core:NetGoodwill 2022-02-28 02580956 frs-core:NetGoodwill 2021-03-01 2022-02-28 02580956 frs-core:NetGoodwill 2021-02-28 02580956 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 02580956 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 02580956 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 02580956 frs-core:LandBuildings 2022-02-28 02580956 frs-core:LandBuildings 2021-03-01 2022-02-28 02580956 frs-core:LandBuildings 2021-02-28 02580956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 02580956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 02580956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 02580956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 02580956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 02580956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 02580956 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 02580956 frs-core:MoreThanFiveYears 2022-02-28 02580956 frs-core:MotorVehicles 2022-02-28 02580956 frs-core:MotorVehicles 2021-03-01 2022-02-28 02580956 frs-core:MotorVehicles 2021-02-28 02580956 frs-core:OtherResidualIntangibleAssets 2022-02-28 02580956 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 02580956 frs-core:OtherResidualIntangibleAssets 2021-02-28 02580956 frs-core:PlantMachinery 2022-02-28 02580956 frs-core:PlantMachinery 2021-03-01 2022-02-28 02580956 frs-core:PlantMachinery 2021-02-28 02580956 frs-core:Secured 2022-02-28 02580956 frs-core:Unsecured 2022-02-28 02580956 frs-core:WithinOneYear 2021-03-01 2022-02-28 02580956 frs-core:WithinOneYear 2022-02-28 02580956 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 02580956 frs-core:CapitalRedemptionReserve 2021-02-28 02580956 frs-core:CapitalRedemptionReserve 2022-02-28 02580956 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 02580956 frs-core:OtherReservesSubtotal 2021-02-28 02580956 frs-core:OtherReservesSubtotal 2022-02-28 02580956 frs-core:RevaluationReserve 2021-03-01 2022-02-28 02580956 frs-core:RevaluationReserve 2021-02-28 02580956 frs-core:RevaluationReserve 2022-02-28 02580956 frs-core:SharePremium 2021-03-01 2022-02-28 02580956 frs-core:SharePremium 2021-02-28 02580956 frs-core:SharePremium 2022-02-28 02580956 frs-core:ShareCapital 2021-03-01 2022-02-28 02580956 frs-core:ShareCapital 2021-02-28 02580956 frs-core:ShareCapital 2022-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 02580956 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 02580956 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 02580956 frs-countries:Europe 2021-03-01 2022-02-28 02580956 frs-countries:NorthAmerica 2021-03-01 2022-02-28 02580956 frs-countries:SouthAmerica 2021-03-01 2022-02-28 02580956 frs-countries:Asia 2021-03-01 2022-02-28 02580956 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 02580956 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 02580956 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 02580956 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 02580956 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 02580956 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 02580956 frs-bus:FullAccounts 2021-03-01 2022-02-28 02580956 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 02580956 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 02580956 frs-bus:FRS102 2021-03-01 2022-02-28 02580956 frs-bus:MediumEntities 2021-03-01 2022-02-28 02580956 frs-bus:SmallEntities 2021-03-01 2022-02-28 02580956 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 02580956 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 02580956 frs-bus:Audited 2021-03-01 2022-02-28 02580956 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 02580956 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 02580956 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 02580956 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 02580956 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 02580956 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 02580956 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 02580956 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 02580956 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 02580956 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 02580956 frs-bus:OrdinaryShareClass1 2021-02-28 02580956 frs-bus:OrdinaryShareClass1 2022-02-28 02580956 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 02580956 frs-bus:OrdinaryShareClass2 2021-02-28 02580956 frs-bus:OrdinaryShareClass2 2022-02-28 02580956 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 02580956 frs-bus:OrdinaryShareClass3 2021-02-28 02580956 frs-bus:OrdinaryShareClass3 2022-02-28 02580956 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 02580956 frs-bus:OrdinaryShareClass4 2021-02-28 02580956 frs-bus:OrdinaryShareClass4 2022-02-28 02580956 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 02580956 frs-bus:OrdinaryShareClass5 2021-02-28 02580956 frs-bus:OrdinaryShareClass5 2022-02-28 02580956 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 02580956 frs-bus:PreferenceShareClass1 2021-02-28 02580956 frs-bus:PreferenceShareClass1 2022-02-28 02580956 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 02580956 frs-bus:PreferenceShareClass2 2021-02-28 02580956 frs-bus:PreferenceShareClass2 2022-02-28 02580956 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 02580956 frs-bus:PreferenceShareClass3 2021-02-28 02580956 frs-bus:PreferenceShareClass3 2022-02-28 02580956 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 02580956 frs-bus:PreferenceShareClass4 2021-02-28 02580956 frs-bus:PreferenceShareClass4 2022-02-28 02580956 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 02580956 frs-bus:PreferenceShareClass5 2021-02-28 02580956 frs-bus:PreferenceShareClass5 2022-02-28 02580956 1 2021-03-01 2022-02-28 02580956 1 2022-02-28 02580956 1 2021-03-01 2022-02-28 02580956 frs-core:LeasedAssets 2021-03-01 2022-02-28 02580956 frs-core:OwnedAssets 2021-03-01 2022-02-28 02580956 frs-core:CurrencyRisk 2021-03-01 2022-02-28 02580956 frs-core:MarketRisk 2021-03-01 2022-02-28 02580956 frs-core:InterestRateRisk 2021-03-01 2022-02-28 02580956 frs-core:DeferredTaxation 2021-03-01 2022-02-28 02580956 frs-core:DeferredTaxation 2021-02-28 02580956 frs-core:DeferredTaxation 2022-02-28 02580956 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 02580956 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 02580956 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 02580956 frs-core:ProvisionsDeferredTax 2022-02-28 02580956 frs-core:OtherDeferredTax 2022-02-28 02580956 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 02580956 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 02580956 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 02580956 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 02580956 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 02580956 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 02580956 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 02580956 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 02580956 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 02580956 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 02580956 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 02580956 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 02580956 frs-core:TaxCreditsDeferredTax 2022-02-28 02580956 frs-core:CostValuation 2021-02-28 02580956 frs-core:AdditionsToInvestments 2022-02-28 02580956 frs-core:DisposalsRepaymentsInvestments 2022-02-28 02580956 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 02580956 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 02580956 frs-core:CostValuation 2022-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 02580956 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 02580956 frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:ListedExchangeTraded 2021-02-28 02580956 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 02580956 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 02580956 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 02580956 frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:UnlistedNon-exchangeTraded 2021-02-28 02580956 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 02580956 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 02580956 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 02580956 dpl-frs:CostSales 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales 2021-02-28 02580956 dpl-frs:CostSales 2022-02-28 02580956 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 02580956 frs-bus:Director1 2021-03-01 2022-02-28 02580956 frs-bus:Director1 2021-02-28 02580956 frs-bus:Director1 2022-02-28 02580956 frs-bus:Director2 2021-03-01 2022-02-28 02580956 frs-bus:Director2 2021-02-28 02580956 frs-bus:Director2 2022-02-28 02580956 frs-bus:Director3 2021-03-01 2022-02-28 02580956 frs-bus:Director3 2021-02-28 02580956 frs-bus:Director3 2022-02-28 02580956 frs-bus:Director4 2021-03-01 2022-02-28 02580956 frs-bus:Director4 2021-02-28 02580956 frs-bus:Director4 2022-02-28 02580956 frs-bus:CompanySecretary1 2021-03-01 2022-02-28 02580956 1 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 1 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 1 2022-02-28 02580956 2 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 2 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 2 2022-02-28 02580956 3 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 3 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 3 2022-02-28 02580956 4 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 4 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 4 2022-02-28 02580956 5 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 5 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 5 2022-02-28 02580956 6 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 6 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 6 2022-02-28 02580956 7 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 7 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 7 2022-02-28 02580956 8 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 8 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 8 2022-02-28 02580956 9 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 9 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 9 2022-02-28 02580956 10 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 10 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 10 2022-02-28 02580956 11 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 11 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 11 2022-02-28 02580956 12 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 12 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 12 2022-02-28 02580956 13 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 13 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 13 2022-02-28 02580956 14 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 14 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 14 2022-02-28 02580956 15 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 15 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 15 2022-02-28 02580956 16 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 16 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 16 2022-02-28 02580956 17 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 17 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 17 2022-02-28 02580956 18 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 18 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 18 2022-02-28 02580956 19 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 19 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 19 2022-02-28 02580956 20 2021-03-01 2022-02-28 02580956 frs-core:CurrentFinancialInstruments 20 2022-02-28 02580956 frs-core:Non-currentFinancialInstruments 20 2022-02-28 02580956 dpl-frs:Item1 2021-03-01 2022-02-28 02580956 dpl-frs:Item1 2021-02-28 02580956 dpl-frs:Item1 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 02580956 dpl-frs:Item2 2021-03-01 2022-02-28 02580956 dpl-frs:Item2 2021-02-28 02580956 dpl-frs:Item2 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 02580956 dpl-frs:Item3 2021-03-01 2022-02-28 02580956 dpl-frs:Item3 2021-02-28 02580956 dpl-frs:Item3 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 02580956 dpl-frs:Item4 2021-03-01 2022-02-28 02580956 dpl-frs:Item4 2021-02-28 02580956 dpl-frs:Item4 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 02580956 dpl-frs:Item5 2021-03-01 2022-02-28 02580956 dpl-frs:Item5 2021-02-28 02580956 dpl-frs:Item5 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 02580956 dpl-frs:Item6 2021-03-01 2022-02-28 02580956 dpl-frs:Item6 2021-02-28 02580956 dpl-frs:Item6 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 02580956 dpl-frs:Item7 2021-03-01 2022-02-28 02580956 dpl-frs:Item7 2021-02-28 02580956 dpl-frs:Item7 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 02580956 dpl-frs:Item8 2021-03-01 2022-02-28 02580956 dpl-frs:Item8 2021-02-28 02580956 dpl-frs:Item8 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 02580956 dpl-frs:Item9 2021-03-01 2022-02-28 02580956 dpl-frs:Item9 2021-02-28 02580956 dpl-frs:Item9 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 02580956 dpl-frs:Item10 2021-03-01 2022-02-28 02580956 dpl-frs:Item10 2021-02-28 02580956 dpl-frs:Item10 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 02580956 dpl-frs:Item11 2021-03-01 2022-02-28 02580956 dpl-frs:Item11 2021-02-28 02580956 dpl-frs:Item11 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 02580956 dpl-frs:Item12 2021-03-01 2022-02-28 02580956 dpl-frs:Item12 2021-02-28 02580956 dpl-frs:Item12 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 02580956 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 02580956 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 02580956 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 02580956 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 02580956 1 2021-03-01 2022-02-28 02580956 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 02580956
S & M ELECTRONICS LIMITED
ABRIDGED Financial Statements
For The Year Ended 28 February 2023
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 02580956
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 534,934 525,824
Investments 6 743,229 607,555
1,278,163 1,133,379
CURRENT ASSETS
Stocks 7 59,235 35,920
Debtors 57,718 60,337
Cash at bank and in hand 666,908 807,479
783,861 903,736
Creditors: Amounts Falling Due Within One Year (388,538 ) (367,259 )
NET CURRENT ASSETS (LIABILITIES) 395,323 536,477
TOTAL ASSETS LESS CURRENT LIABILITIES 1,673,486 1,669,856
NET ASSETS 1,673,486 1,669,856
CAPITAL AND RESERVES
Called up share capital 8 45 45
Profit and Loss Account 1,673,441 1,669,811
SHAREHOLDERS' FUNDS 1,673,486 1,669,856
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 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 31 August 2023 and were signed on its behalf by:
Mr Atul Patel
Director
31 August 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
S & M ELECTRONICS LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 02580956 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Directors are reported in the notes ot the accounts.
Transactions with SAM Health Limited are reported in the notes to the accounts.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
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 represents net invoiced sales of goods, and services excluding Value Added Tax (VAT).
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Alterations 10% Reducing Balance
Fixtures & Equipment 20% Reducing Balance
No depreciation is charged in the year of acquisition.
2.4. Investment Properties
Investment properties are revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress has been valued at prime cost of labour and materials plus other direct expenses.
2.6. Foreign Currencies
Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains or losses on transactions are included in the profit and loss account.
2.7. 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.
2.8. Government Grant
Government grants relate to government Coronavirus Job Retention Scheme Grants.
The grants are for immediate financial support or are to cover costs already incurred, They are accordingly recognised immediately in the profit and loss account as other operating income.
2.9. Investments & Investment Income
Investments are stated at mid-market value at the balance sheet date. Unrealised investment gains and losses are calculated as the difference between the valuation at the balance sheet date and their valuation at the last balance sheet date or purchase price, if acquired during the year. 
Investment income comprises investment income, realised and unrealised investment gains and losses less investment expenses. Realised investment gains and losses are calculated as the difference between net proceeds on disposal and their purchase price.
2.10. Research and Development
Expenditure on research and development is written off against the profits in the year in which it is incurred.
Page 3
Page 4
2.11. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was as follows:
2023 2022
Office and administration 4 4
4 4
4. Interest Payable and Similar Charges
2023 2022
£ £
5. Tangible Assets
Total
£
Cost or Valuation
As at 1 March 2022 578,001
Revaluation 10,000
As at 28 February 2023 588,001
Depreciation
As at 1 March 2022 52,177
Provided during the period 890
As at 28 February 2023 53,067
Net Book Value
As at 28 February 2023 534,934
As at 1 March 2022 525,824
The freehold investment property was acquired on 1 July 2013 at a cost of £362,005.
The property is now being revalued by the directors at the start and at the end of each accounting period.
6. Investments
Total
£
Cost
As at 1 March 2022 607,555
Additions 184,441
Disposals (35,159 )
Revaluations (13,608 )
As at 28 February 2023 743,229
Provision
As at 1 March 2022 -
As at 28 February 2023 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 28 February 2023 743,229
As at 1 March 2022 607,555
Investments are stated at mid-market value at the balance sheet date.
Unrealised investment gains and losses are calculated as the difference between the valuation at the balance sheet date and their valuation at the last balance sheet date or purchase price, if acquired during the year. 
7. Stocks
2023 2022
£ £
Finished goods 54,660 33,280
Work in progress 4,575 2,640
59,235 35,920
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
4,500 Ordinary Shares of £ 0.01 each 45 45
Issued A Ordinary Voting Shares of 1p and M and S Ordinary Non Voting Shares of 1p as at 28 February 2023.
- Mr Atul Patel owns 2378 1p ordinary A voting shares
- Mrs Jayshree Patel owns 1202 1p ordinary A voting shares
- Mr Mitul Patel owns 355 1p ordinary A voting shares
- Mr Mitul Patel owns 45 1p ordinary M non-voting shares
- Mr Shane Patel owns 355 1p ordinary A voting shares
- Mr Shane Patel owns 45 1p ordinary S non-voting shares
- Mrs Sudhaben Patel owns 120 1p ordinary A voting shares
9. Pension Commitments
The company operates a defined contribution pension scheme.
The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date contributions of £Nil (2022 £537) were due to the fund and are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Atul Patel 36,120 34,244
Dr Shane Patel 4,650 3,542
Mrs Jayshree Patel 18,480 17,780
Dr Mitul Patel 4,650 3,542
11. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 66,150 61,740
66,150 61,740
Page 5
Page 6
12. Related Party Transactions
SAM Health Limited was formed on 4 July 2012. The Company is controlled by Mr Shane Patel who held 50.2% of the total number of voting shares throughout the year. Mr Mitul Patel held the remaining 49.8% of the total number of voting shares in issue throughout the year.
SAM Health Limited operates from business premises located at 27 Cambridge Street, Aylesbury, Buckinghamshire, HP20 1RP. The business premises were acquired by S&M Electronics Limited on 1 July 2013 for a consideration of £362,005. Thereafter the premises were leased to SAM Health Ltd. The rent for the year has been calculated at £6,388 per quarter.
In the opinion of the directors the rent has been set at a level that equates to open market rates.
13. Ultimate Controlling Party
The Company was controlled throughout the year by the director, Mr Atul Patel, who held 54.60 of the total number of voting shares in issue at the start of the year. Following a disposal of 30 voting shares on 2 March 2022, the % of voting shares held reduced to 53.90% at which level it remained until the end of the year.
Page 6