Acorah Software Products - Accounts Production 14.3.260 false true 28 February 2022 1 March 2021 true 1 March 2022 28 February 2023 28 February 2023 05655032 H J De Vries R B Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05655032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 05655032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 05655032 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 05655032 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 05655032 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 05655032 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 05655032 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 05655032 2022-02-28 05655032 2023-02-28 05655032 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 2023-02-28 05655032 frs-core:AfterOneYear 2022-03-01 2023-02-28 05655032 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 05655032 frs-core:BetweenOneFiveYears 2023-02-28 05655032 frs-core:ComputerEquipment 2023-02-28 05655032 frs-core:ComputerEquipment 2022-03-01 2023-02-28 05655032 frs-core:ComputerEquipment 2022-02-28 05655032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 05655032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 05655032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 05655032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 05655032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 05655032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 05655032 frs-core:FurnitureFittings 2023-02-28 05655032 frs-core:FurnitureFittings 2022-03-01 2023-02-28 05655032 frs-core:FurnitureFittings 2022-02-28 05655032 frs-core:NetGoodwill 2023-02-28 05655032 frs-core:NetGoodwill 2022-03-01 2023-02-28 05655032 frs-core:NetGoodwill 2022-02-28 05655032 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 05655032 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 05655032 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 05655032 frs-core:LandBuildings 2023-02-28 05655032 frs-core:LandBuildings 2022-03-01 2023-02-28 05655032 frs-core:LandBuildings 2022-02-28 05655032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 05655032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 05655032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 05655032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 05655032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 05655032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 05655032 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 05655032 frs-core:MoreThanFiveYears 2023-02-28 05655032 frs-core:MotorVehicles 2023-02-28 05655032 frs-core:MotorVehicles 2022-03-01 2023-02-28 05655032 frs-core:MotorVehicles 2022-02-28 05655032 frs-core:OtherResidualIntangibleAssets 2023-02-28 05655032 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 05655032 frs-core:OtherResidualIntangibleAssets 2022-02-28 05655032 frs-core:PlantMachinery 2023-02-28 05655032 frs-core:PlantMachinery 2022-03-01 2023-02-28 05655032 frs-core:PlantMachinery 2022-02-28 05655032 frs-core:Secured 2023-02-28 05655032 frs-core:Unsecured 2023-02-28 05655032 frs-core:WithinOneYear 2022-03-01 2023-02-28 05655032 frs-core:WithinOneYear 2023-02-28 05655032 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 05655032 frs-core:CapitalRedemptionReserve 2022-02-28 05655032 frs-core:CapitalRedemptionReserve 2023-02-28 05655032 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 05655032 frs-core:OtherReservesSubtotal 2022-02-28 05655032 frs-core:OtherReservesSubtotal 2023-02-28 05655032 frs-core:RevaluationReserve 2022-03-01 2023-02-28 05655032 frs-core:RevaluationReserve 2022-02-28 05655032 frs-core:RevaluationReserve 2023-02-28 05655032 frs-core:SharePremium 2022-03-01 2023-02-28 05655032 frs-core:SharePremium 2022-02-28 05655032 frs-core:SharePremium 2023-02-28 05655032 frs-core:ShareCapital 2022-03-01 2023-02-28 05655032 frs-core:ShareCapital 2022-02-28 05655032 frs-core:ShareCapital 2023-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 05655032 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 05655032 frs-countries:Europe 2022-03-01 2023-02-28 05655032 frs-countries:NorthAmerica 2022-03-01 2023-02-28 05655032 frs-countries:SouthAmerica 2022-03-01 2023-02-28 05655032 frs-countries:Asia 2022-03-01 2023-02-28 05655032 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 05655032 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 05655032 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 05655032 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 05655032 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 05655032 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 05655032 frs-bus:FullAccounts 2022-03-01 2023-02-28 05655032 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 05655032 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 05655032 frs-bus:FRS102 2022-03-01 2023-02-28 05655032 frs-bus:MediumEntities 2022-03-01 2023-02-28 05655032 frs-bus:SmallEntities 2022-03-01 2023-02-28 05655032 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 05655032 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 05655032 frs-bus:Audited 2022-03-01 2023-02-28 05655032 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 05655032 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 05655032 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 05655032 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 05655032 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 05655032 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 05655032 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 05655032 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 05655032 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 05655032 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 05655032 frs-bus:OrdinaryShareClass1 2022-02-28 05655032 frs-bus:OrdinaryShareClass1 2023-02-28 05655032 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 05655032 frs-bus:OrdinaryShareClass2 2022-02-28 05655032 frs-bus:OrdinaryShareClass2 2023-02-28 05655032 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 05655032 frs-bus:OrdinaryShareClass3 2022-02-28 05655032 frs-bus:OrdinaryShareClass3 2023-02-28 05655032 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 05655032 frs-bus:OrdinaryShareClass4 2022-02-28 05655032 frs-bus:OrdinaryShareClass4 2023-02-28 05655032 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 05655032 frs-bus:OrdinaryShareClass5 2022-02-28 05655032 frs-bus:OrdinaryShareClass5 2023-02-28 05655032 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 05655032 frs-bus:PreferenceShareClass1 2022-02-28 05655032 frs-bus:PreferenceShareClass1 2023-02-28 05655032 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 05655032 frs-bus:PreferenceShareClass2 2022-02-28 05655032 frs-bus:PreferenceShareClass2 2023-02-28 05655032 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 05655032 frs-bus:PreferenceShareClass3 2022-02-28 05655032 frs-bus:PreferenceShareClass3 2023-02-28 05655032 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 05655032 frs-bus:PreferenceShareClass4 2022-02-28 05655032 frs-bus:PreferenceShareClass4 2023-02-28 05655032 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 05655032 frs-bus:PreferenceShareClass5 2022-02-28 05655032 frs-bus:PreferenceShareClass5 2023-02-28 05655032 1 2022-03-01 2023-02-28 05655032 1 2023-02-28 05655032 1 2022-03-01 2023-02-28 05655032 frs-core:LeasedAssets 2022-03-01 2023-02-28 05655032 frs-core:OwnedAssets 2022-03-01 2023-02-28 05655032 frs-core:CurrencyRisk 2022-03-01 2023-02-28 05655032 frs-core:MarketRisk 2022-03-01 2023-02-28 05655032 frs-core:InterestRateRisk 2022-03-01 2023-02-28 05655032 frs-core:DeferredTaxation 2022-03-01 2023-02-28 05655032 frs-core:DeferredTaxation 2022-02-28 05655032 frs-core:DeferredTaxation 2023-02-28 05655032 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 05655032 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 05655032 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 05655032 frs-core:ProvisionsDeferredTax 2023-02-28 05655032 frs-core:OtherDeferredTax 2023-02-28 05655032 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 05655032 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 05655032 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 05655032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 05655032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 05655032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 05655032 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 05655032 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 05655032 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 05655032 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 05655032 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 05655032 frs-core:TaxCreditsDeferredTax 2023-02-28 05655032 frs-core:CostValuation 2022-02-28 05655032 frs-core:AdditionsToInvestments 2023-02-28 05655032 frs-core:DisposalsRepaymentsInvestments 2023-02-28 05655032 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 05655032 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 05655032 frs-core:CostValuation 2023-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 05655032 frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 05655032 frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 05655032 dpl-frs:CostSales 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales 2022-02-28 05655032 dpl-frs:CostSales 2023-02-28 05655032 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 05655032 frs-bus:Director1 2022-03-01 2023-02-28 05655032 frs-bus:Director1 2022-02-28 05655032 frs-bus:Director1 2023-02-28 05655032 frs-bus:Director2 2022-03-01 2023-02-28 05655032 frs-bus:Director2 2022-02-28 05655032 frs-bus:Director2 2023-02-28 05655032 1 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 1 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 1 2023-02-28 05655032 2 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 2 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 2 2023-02-28 05655032 3 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 3 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 3 2023-02-28 05655032 4 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 4 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 4 2023-02-28 05655032 5 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 5 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 5 2023-02-28 05655032 6 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 6 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 6 2023-02-28 05655032 7 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 7 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 7 2023-02-28 05655032 8 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 8 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 8 2023-02-28 05655032 9 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 9 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 9 2023-02-28 05655032 10 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 10 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 10 2023-02-28 05655032 11 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 11 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 11 2023-02-28 05655032 12 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 12 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 12 2023-02-28 05655032 13 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 13 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 13 2023-02-28 05655032 14 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 14 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 14 2023-02-28 05655032 15 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 15 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 15 2023-02-28 05655032 16 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 16 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 16 2023-02-28 05655032 17 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 17 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 17 2023-02-28 05655032 18 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 18 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 18 2023-02-28 05655032 19 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 19 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 19 2023-02-28 05655032 20 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments 20 2023-02-28 05655032 frs-core:Non-currentFinancialInstruments 20 2023-02-28 05655032 dpl-frs:Item1 2022-03-01 2023-02-28 05655032 dpl-frs:Item1 2022-02-28 05655032 dpl-frs:Item1 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 05655032 dpl-frs:Item2 2022-03-01 2023-02-28 05655032 dpl-frs:Item2 2022-02-28 05655032 dpl-frs:Item2 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 05655032 dpl-frs:Item3 2022-03-01 2023-02-28 05655032 dpl-frs:Item3 2022-02-28 05655032 dpl-frs:Item3 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 05655032 dpl-frs:Item4 2022-03-01 2023-02-28 05655032 dpl-frs:Item4 2022-02-28 05655032 dpl-frs:Item4 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 05655032 dpl-frs:Item5 2022-03-01 2023-02-28 05655032 dpl-frs:Item5 2022-02-28 05655032 dpl-frs:Item5 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 05655032 dpl-frs:Item6 2022-03-01 2023-02-28 05655032 dpl-frs:Item6 2022-02-28 05655032 dpl-frs:Item6 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 05655032 dpl-frs:Item7 2022-03-01 2023-02-28 05655032 dpl-frs:Item7 2022-02-28 05655032 dpl-frs:Item7 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 05655032 dpl-frs:Item8 2022-03-01 2023-02-28 05655032 dpl-frs:Item8 2022-02-28 05655032 dpl-frs:Item8 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 05655032 dpl-frs:Item9 2022-03-01 2023-02-28 05655032 dpl-frs:Item9 2022-02-28 05655032 dpl-frs:Item9 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 05655032 dpl-frs:Item10 2022-03-01 2023-02-28 05655032 dpl-frs:Item10 2022-02-28 05655032 dpl-frs:Item10 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 05655032 dpl-frs:Item11 2022-03-01 2023-02-28 05655032 dpl-frs:Item11 2022-02-28 05655032 dpl-frs:Item11 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 05655032 dpl-frs:Item12 2022-03-01 2023-02-28 05655032 dpl-frs:Item12 2022-02-28 05655032 dpl-frs:Item12 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 05655032 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 05655032 1 2022-03-01 2023-02-28 05655032 frs-countries:EnglandWales 2022-03-01 2023-02-28 05655032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 05655032 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 05655032 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 05655032 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 05655032 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 05655032 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 05655032 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 05655032 2021-02-28 05655032 2022-02-28 05655032 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 2022-02-28 05655032 frs-core:AfterOneYear 2021-03-01 2022-02-28 05655032 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 05655032 frs-core:BetweenOneFiveYears 2022-02-28 05655032 frs-core:ComputerEquipment 2022-02-28 05655032 frs-core:ComputerEquipment 2021-03-01 2022-02-28 05655032 frs-core:ComputerEquipment 2021-02-28 05655032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 05655032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 05655032 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 05655032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 05655032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 05655032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 05655032 frs-core:FurnitureFittings 2022-02-28 05655032 frs-core:FurnitureFittings 2021-03-01 2022-02-28 05655032 frs-core:FurnitureFittings 2021-02-28 05655032 frs-core:NetGoodwill 2022-02-28 05655032 frs-core:NetGoodwill 2021-03-01 2022-02-28 05655032 frs-core:NetGoodwill 2021-02-28 05655032 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 05655032 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 05655032 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 05655032 frs-core:LandBuildings 2022-02-28 05655032 frs-core:LandBuildings 2021-03-01 2022-02-28 05655032 frs-core:LandBuildings 2021-02-28 05655032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 05655032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 05655032 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 05655032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 05655032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 05655032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 05655032 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 05655032 frs-core:MoreThanFiveYears 2022-02-28 05655032 frs-core:MotorVehicles 2022-02-28 05655032 frs-core:MotorVehicles 2021-03-01 2022-02-28 05655032 frs-core:MotorVehicles 2021-02-28 05655032 frs-core:OtherResidualIntangibleAssets 2022-02-28 05655032 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 05655032 frs-core:OtherResidualIntangibleAssets 2021-02-28 05655032 frs-core:PlantMachinery 2022-02-28 05655032 frs-core:PlantMachinery 2021-03-01 2022-02-28 05655032 frs-core:PlantMachinery 2021-02-28 05655032 frs-core:Secured 2022-02-28 05655032 frs-core:Unsecured 2022-02-28 05655032 frs-core:WithinOneYear 2021-03-01 2022-02-28 05655032 frs-core:WithinOneYear 2022-02-28 05655032 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 05655032 frs-core:CapitalRedemptionReserve 2021-02-28 05655032 frs-core:CapitalRedemptionReserve 2022-02-28 05655032 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 05655032 frs-core:OtherReservesSubtotal 2021-02-28 05655032 frs-core:OtherReservesSubtotal 2022-02-28 05655032 frs-core:RevaluationReserve 2021-03-01 2022-02-28 05655032 frs-core:RevaluationReserve 2021-02-28 05655032 frs-core:RevaluationReserve 2022-02-28 05655032 frs-core:SharePremium 2021-03-01 2022-02-28 05655032 frs-core:SharePremium 2021-02-28 05655032 frs-core:SharePremium 2022-02-28 05655032 frs-core:ShareCapital 2021-03-01 2022-02-28 05655032 frs-core:ShareCapital 2021-02-28 05655032 frs-core:ShareCapital 2022-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 05655032 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 05655032 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 05655032 frs-countries:Europe 2021-03-01 2022-02-28 05655032 frs-countries:NorthAmerica 2021-03-01 2022-02-28 05655032 frs-countries:SouthAmerica 2021-03-01 2022-02-28 05655032 frs-countries:Asia 2021-03-01 2022-02-28 05655032 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 05655032 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 05655032 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 05655032 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 05655032 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 05655032 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 05655032 frs-bus:FullAccounts 2021-03-01 2022-02-28 05655032 frs-bus:FilletedAccounts 2021-03-01 2022-02-28 05655032 frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 05655032 frs-bus:FRS102 2021-03-01 2022-02-28 05655032 frs-bus:MediumEntities 2021-03-01 2022-02-28 05655032 frs-bus:SmallEntities 2021-03-01 2022-02-28 05655032 frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 05655032 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 05655032 frs-bus:Audited 2021-03-01 2022-02-28 05655032 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 05655032 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 05655032 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 05655032 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 05655032 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 05655032 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 05655032 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 05655032 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 05655032 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 05655032 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 05655032 frs-bus:OrdinaryShareClass1 2021-02-28 05655032 frs-bus:OrdinaryShareClass1 2022-02-28 05655032 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 05655032 frs-bus:OrdinaryShareClass2 2021-02-28 05655032 frs-bus:OrdinaryShareClass2 2022-02-28 05655032 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 05655032 frs-bus:OrdinaryShareClass3 2021-02-28 05655032 frs-bus:OrdinaryShareClass3 2022-02-28 05655032 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 05655032 frs-bus:OrdinaryShareClass4 2021-02-28 05655032 frs-bus:OrdinaryShareClass4 2022-02-28 05655032 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 05655032 frs-bus:OrdinaryShareClass5 2021-02-28 05655032 frs-bus:OrdinaryShareClass5 2022-02-28 05655032 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 05655032 frs-bus:PreferenceShareClass1 2021-02-28 05655032 frs-bus:PreferenceShareClass1 2022-02-28 05655032 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 05655032 frs-bus:PreferenceShareClass2 2021-02-28 05655032 frs-bus:PreferenceShareClass2 2022-02-28 05655032 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 05655032 frs-bus:PreferenceShareClass3 2021-02-28 05655032 frs-bus:PreferenceShareClass3 2022-02-28 05655032 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 05655032 frs-bus:PreferenceShareClass4 2021-02-28 05655032 frs-bus:PreferenceShareClass4 2022-02-28 05655032 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 05655032 frs-bus:PreferenceShareClass5 2021-02-28 05655032 frs-bus:PreferenceShareClass5 2022-02-28 05655032 1 2021-03-01 2022-02-28 05655032 1 2022-02-28 05655032 1 2021-03-01 2022-02-28 05655032 frs-core:LeasedAssets 2021-03-01 2022-02-28 05655032 frs-core:OwnedAssets 2021-03-01 2022-02-28 05655032 frs-core:CurrencyRisk 2021-03-01 2022-02-28 05655032 frs-core:MarketRisk 2021-03-01 2022-02-28 05655032 frs-core:InterestRateRisk 2021-03-01 2022-02-28 05655032 frs-core:DeferredTaxation 2021-03-01 2022-02-28 05655032 frs-core:DeferredTaxation 2021-02-28 05655032 frs-core:DeferredTaxation 2022-02-28 05655032 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 05655032 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 05655032 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 05655032 frs-core:ProvisionsDeferredTax 2022-02-28 05655032 frs-core:OtherDeferredTax 2022-02-28 05655032 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 05655032 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 05655032 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 05655032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 05655032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 05655032 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 05655032 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 05655032 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 05655032 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 05655032 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 05655032 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 05655032 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 05655032 frs-core:TaxCreditsDeferredTax 2022-02-28 05655032 frs-core:CostValuation 2021-02-28 05655032 frs-core:AdditionsToInvestments 2022-02-28 05655032 frs-core:DisposalsRepaymentsInvestments 2022-02-28 05655032 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 05655032 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 05655032 frs-core:CostValuation 2022-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 05655032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 05655032 frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:ListedExchangeTraded 2021-02-28 05655032 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 05655032 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 05655032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 05655032 frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:UnlistedNon-exchangeTraded 2021-02-28 05655032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 05655032 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 05655032 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 05655032 dpl-frs:CostSales 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales 2021-02-28 05655032 dpl-frs:CostSales 2022-02-28 05655032 dpl-frs:DistributionCosts 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 05655032 frs-bus:Director1 2021-03-01 2022-02-28 05655032 frs-bus:Director1 2021-02-28 05655032 frs-bus:Director1 2022-02-28 05655032 frs-bus:Director2 2021-03-01 2022-02-28 05655032 frs-bus:Director2 2021-02-28 05655032 frs-bus:Director2 2022-02-28 05655032 1 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 1 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 1 2022-02-28 05655032 2 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 2 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 2 2022-02-28 05655032 3 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 3 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 3 2022-02-28 05655032 4 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 4 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 4 2022-02-28 05655032 5 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 5 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 5 2022-02-28 05655032 6 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 6 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 6 2022-02-28 05655032 7 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 7 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 7 2022-02-28 05655032 8 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 8 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 8 2022-02-28 05655032 9 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 9 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 9 2022-02-28 05655032 10 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 10 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 10 2022-02-28 05655032 11 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 11 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 11 2022-02-28 05655032 12 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 12 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 12 2022-02-28 05655032 13 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 13 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 13 2022-02-28 05655032 14 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 14 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 14 2022-02-28 05655032 15 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 15 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 15 2022-02-28 05655032 16 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 16 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 16 2022-02-28 05655032 17 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 17 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 17 2022-02-28 05655032 18 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 18 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 18 2022-02-28 05655032 19 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 19 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 19 2022-02-28 05655032 20 2021-03-01 2022-02-28 05655032 frs-core:CurrentFinancialInstruments 20 2022-02-28 05655032 frs-core:Non-currentFinancialInstruments 20 2022-02-28 05655032 dpl-frs:Item1 2021-03-01 2022-02-28 05655032 dpl-frs:Item1 2021-02-28 05655032 dpl-frs:Item1 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 05655032 dpl-frs:Item2 2021-03-01 2022-02-28 05655032 dpl-frs:Item2 2021-02-28 05655032 dpl-frs:Item2 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 05655032 dpl-frs:Item3 2021-03-01 2022-02-28 05655032 dpl-frs:Item3 2021-02-28 05655032 dpl-frs:Item3 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 05655032 dpl-frs:Item4 2021-03-01 2022-02-28 05655032 dpl-frs:Item4 2021-02-28 05655032 dpl-frs:Item4 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 05655032 dpl-frs:Item5 2021-03-01 2022-02-28 05655032 dpl-frs:Item5 2021-02-28 05655032 dpl-frs:Item5 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 05655032 dpl-frs:Item6 2021-03-01 2022-02-28 05655032 dpl-frs:Item6 2021-02-28 05655032 dpl-frs:Item6 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 05655032 dpl-frs:Item7 2021-03-01 2022-02-28 05655032 dpl-frs:Item7 2021-02-28 05655032 dpl-frs:Item7 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 05655032 dpl-frs:Item8 2021-03-01 2022-02-28 05655032 dpl-frs:Item8 2021-02-28 05655032 dpl-frs:Item8 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 05655032 dpl-frs:Item9 2021-03-01 2022-02-28 05655032 dpl-frs:Item9 2021-02-28 05655032 dpl-frs:Item9 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 05655032 dpl-frs:Item10 2021-03-01 2022-02-28 05655032 dpl-frs:Item10 2021-02-28 05655032 dpl-frs:Item10 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 05655032 dpl-frs:Item11 2021-03-01 2022-02-28 05655032 dpl-frs:Item11 2021-02-28 05655032 dpl-frs:Item11 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 05655032 dpl-frs:Item12 2021-03-01 2022-02-28 05655032 dpl-frs:Item12 2021-02-28 05655032 dpl-frs:Item12 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 05655032 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 05655032 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 05655032 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 05655032 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 05655032 1 2021-03-01 2022-02-28 05655032 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 05655032
Agri Technovation International Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—11
Page 1
Company Information
Directors H J De Vries
R B Clarke
Company Number 05655032
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 28 February 2023 .
Principal Activity
The company's principal activity continues to be that of letting and management of properties.
Directors
The directors who held office during the year were as follows:
H J De Vries
R B Clarke
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
H J De Vries
Director
13/02/2024
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
13/02/2024
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER - 14,169
Cost of sales (14,169 ) -
GROSS (LOSS)/PROFIT (14,169 ) 14,169
Administrative expenses 187,725 (13,929 )
OPERATING PROFIT 173,556 240
Interest payable and similar charges (24,573 ) (117 )
PROFIT FOR THE FINANCIAL YEAR 148,983 123
The notes on pages 8 to 11 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 3 33,589 14,046
33,589 14,046
CURRENT ASSETS
Debtors 4 7,178,547 2,216,116
Cash at bank and in hand 1,355,935 688,603
8,534,482 2,904,719
Creditors: Amounts Falling Due Within One Year 5 (1,014,390 ) (198,230 )
NET CURRENT ASSETS (LIABILITIES) 7,520,092 2,706,489
TOTAL ASSETS LESS CURRENT LIABILITIES 7,553,681 2,720,535
NET ASSETS 7,553,681 2,720,535
CAPITAL AND RESERVES
Called up share capital 6 306 237
Share premium account 7,407,389 2,723,295
Profit and Loss Account 145,986 (2,997 )
SHAREHOLDERS' FUNDS 7,553,681 2,720,535
Page 5
Page 6
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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
H J De Vries
Director
13/02/2024
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Page 7
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 March 2021 150 - (3,120 ) (2,970)
Profit for the year and total comprehensive income - - 123 123
Arising on shares issued during the period 237 2,723,295 - 2,723,532
Purchase of own shares (145 ) - - (145)
Share capital reduction (5 ) - - (5)
As at 28 February 2022 and 1 March 2022 237 2,723,295 (2,997 ) 2,720,535
Profit for the year and total comprehensive income - - 148,983 148,983
Arising on shares issued during the period 69 4,684,094 - 4,684,163
As at 28 February 2023 306 7,407,389 145,986 7,553,681
Page 7
Page 8
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.4. 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.
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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
Page 8
Page 9
3. Investments
Unlisted
£
Cost
As at 1 March 2022 14,046
Additions 19,543
As at 28 February 2023 33,589
Provision
As at 1 March 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 33,589
As at 1 March 2022 14,046
4. Debtors
2023 2022
£ £
Due within one year
Amounts owed by other participating interests - 14,169
- 14,169
Due after more than one year
Amounts owed by participating interests 7,178,547 2,201,947
7,178,547 2,201,947
7,178,547 2,216,116
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals 314,573 3,216
Amounts owed to shareholders 699,817 195,014
1,014,390 198,230
Page 9
Page 10
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 306 237
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary A shares 0.01 22,561 226 197
Ordinary B shares 0.01 8,000 80 40
30,561 306 237
Nominal value Number Amount
Shares issued during the period: £ £
Ordinary A shares 0.01 2,850 29
Ordinary B shares 0.01 4,000 40
6,850 69
7. Related Party Transactions
Included under current liabilities are balances owed to shareholders:
Shareholder loans: £7,178,547 
These loans carry interest at a rate of LIBOR + 150 base points, and will be repaid in line with the stipulations in the underlying shareholder agreements.
Included under non-current assets are balances owed by related parties:
Agri Technovation PTY LTD - (Australia): £1,639,581
Agri Technovation Uruguay SAS - (Uruguay): £883,224 
Agri Technovation NZ Limited - (New Zealand): £850,442 
Agri Technovation NZ Operational - (New Zealand): £216,857
Agri Technovation Inc - (United States of America - California): £494,991 
Agri Technovation Holdings Inc - (United States of America - Delaware): £2,507,703 
Agri Technovation Limited Malawi - (Malawi): £28,250 
Agri Technovation Limited Malawi JV - (Malawi): £1,162
Agri Technovation B.V. (Netherlands): £72,448 
Agri Technovation (Zambia): £496,641 
Agri Technovation (Kenya): £204 
Included under non-current assets are balances owed to related parties:
Agri Technovation Nigeria Limited - (Nigeria): £18,394 
...CONTINUED
Page 10
Page 11
7. Related Party Transactions - continued
These loans have no fixed repayment terms, carry no interest and will not be claimed for payment within the next 12 months, in line with inter-company loan agreements.
Included under non-current liabilities are balances owed to related parties:
D S Lubbe: £6,854 (2022: £2,522)
H J de Vries: £4,943 (2022: £9,625)
R A Kriese: £1,105 (2022: £1,105)
These loans have no fixed repayment terms, carry no interest and will not be claimed for payment within the next 12 months, in line with inter-company loan agreements.
8. General Information
Agri Technovation International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05655032 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
Page 11