Acorah Software Products - Accounts Production 14.3.260 false true true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 10032310 Mr Ishor Jung Gurung false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10032310 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 10032310 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 10032310 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 10032310 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 10032310 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 10032310 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 10032310 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 10032310 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 10032310 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 10032310 2022-02-28 10032310 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2023-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 10032310 dpl-frs:Item8 2022-03-01 2023-02-28 10032310 dpl-frs:Item8 2022-02-28 10032310 dpl-frs:Item8 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 10032310 dpl-frs:Item9 2022-03-01 2023-02-28 10032310 dpl-frs:Item9 2022-02-28 10032310 dpl-frs:Item9 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 10032310 dpl-frs:Item10 2022-03-01 2023-02-28 10032310 dpl-frs:Item10 2022-02-28 10032310 dpl-frs:Item10 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 10032310 dpl-frs:Item11 2022-03-01 2023-02-28 10032310 dpl-frs:Item11 2022-02-28 10032310 dpl-frs:Item11 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 10032310 dpl-frs:Item12 2022-03-01 2023-02-28 10032310 dpl-frs:Item12 2022-02-28 10032310 dpl-frs:Item12 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 10032310 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 10032310 1 2022-03-01 2023-02-28 10032310 frs-countries:EnglandWales 2022-03-01 2023-02-28 10032310 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 10032310 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 10032310 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 10032310 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 10032310 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 10032310 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 10032310 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 10032310 2021-02-28 10032310 2022-02-28 10032310 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 2022-02-28 10032310 frs-core:AfterOneYear 2021-03-01 2022-02-28 10032310 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 10032310 frs-core:BetweenOneFiveYears 2022-02-28 10032310 frs-core:ComputerEquipment 2022-02-28 10032310 frs-core:ComputerEquipment 2021-03-01 2022-02-28 10032310 frs-core:ComputerEquipment 2021-02-28 10032310 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 10032310 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 10032310 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 10032310 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 10032310 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 10032310 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 10032310 frs-core:FurnitureFittings 2022-02-28 10032310 frs-core:FurnitureFittings 2021-03-01 2022-02-28 10032310 frs-core:FurnitureFittings 2021-02-28 10032310 frs-core:NetGoodwill 2022-02-28 10032310 frs-core:NetGoodwill 2021-03-01 2022-02-28 10032310 frs-core:NetGoodwill 2021-02-28 10032310 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 10032310 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 10032310 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 10032310 frs-core:LandBuildings 2022-02-28 10032310 frs-core:LandBuildings 2021-03-01 2022-02-28 10032310 frs-core:LandBuildings 2021-02-28 10032310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 10032310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-02-28 10032310 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 10032310 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 10032310 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-02-28 10032310 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 10032310 frs-core:MoreThanFiveYears 2021-03-01 2022-02-28 10032310 frs-core:MoreThanFiveYears 2022-02-28 10032310 frs-core:MotorVehicles 2022-02-28 10032310 frs-core:MotorVehicles 2021-03-01 2022-02-28 10032310 frs-core:MotorVehicles 2021-02-28 10032310 frs-core:OtherResidualIntangibleAssets 2022-02-28 10032310 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-02-28 10032310 frs-core:OtherResidualIntangibleAssets 2021-02-28 10032310 frs-core:PlantMachinery 2022-02-28 10032310 frs-core:PlantMachinery 2021-03-01 2022-02-28 10032310 frs-core:PlantMachinery 2021-02-28 10032310 frs-core:Secured 2022-02-28 10032310 frs-core:Unsecured 2022-02-28 10032310 frs-core:WithinOneYear 2021-03-01 2022-02-28 10032310 frs-core:WithinOneYear 2022-02-28 10032310 frs-core:CapitalRedemptionReserve 2021-03-01 2022-02-28 10032310 frs-core:CapitalRedemptionReserve 2021-02-28 10032310 frs-core:CapitalRedemptionReserve 2022-02-28 10032310 frs-core:OtherReservesSubtotal 2021-03-01 2022-02-28 10032310 frs-core:OtherReservesSubtotal 2021-02-28 10032310 frs-core:OtherReservesSubtotal 2022-02-28 10032310 frs-core:RevaluationReserve 2021-03-01 2022-02-28 10032310 frs-core:RevaluationReserve 2021-02-28 10032310 frs-core:RevaluationReserve 2022-02-28 10032310 frs-core:SharePremium 2021-03-01 2022-02-28 10032310 frs-core:SharePremium 2021-02-28 10032310 frs-core:SharePremium 2022-02-28 10032310 frs-core:ShareCapital 2021-03-01 2022-02-28 10032310 frs-core:ShareCapital 2021-02-28 10032310 frs-core:ShareCapital 2022-02-28 10032310 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-02-28 10032310 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 10032310 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 10032310 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 10032310 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 10032310 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 10032310 frs-countries:UnitedKingdom 2021-03-01 2022-02-28 10032310 frs-countries:Europe 2021-03-01 2022-02-28 10032310 frs-countries:NorthAmerica 2021-03-01 2022-02-28 10032310 frs-countries:SouthAmerica 2021-03-01 2022-02-28 10032310 frs-countries:Asia 2021-03-01 2022-02-28 10032310 frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 10032310 frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 10032310 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 10032310 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10032310 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 10032310 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 10032310 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 10032310 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 10032310 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 10032310 frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 10032310 frs-bus:OrdinaryShareClass1 2021-02-28 10032310 frs-bus:OrdinaryShareClass1 2022-02-28 10032310 frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 10032310 frs-bus:OrdinaryShareClass2 2021-02-28 10032310 frs-bus:OrdinaryShareClass2 2022-02-28 10032310 frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 10032310 frs-bus:OrdinaryShareClass3 2021-02-28 10032310 frs-bus:OrdinaryShareClass3 2022-02-28 10032310 frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 10032310 frs-bus:OrdinaryShareClass4 2021-02-28 10032310 frs-bus:OrdinaryShareClass4 2022-02-28 10032310 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 10032310 frs-bus:OrdinaryShareClass5 2021-02-28 10032310 frs-bus:OrdinaryShareClass5 2022-02-28 10032310 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 10032310 frs-bus:PreferenceShareClass1 2021-02-28 10032310 frs-bus:PreferenceShareClass1 2022-02-28 10032310 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 10032310 frs-bus:PreferenceShareClass2 2021-02-28 10032310 frs-bus:PreferenceShareClass2 2022-02-28 10032310 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 10032310 frs-bus:PreferenceShareClass3 2021-02-28 10032310 frs-bus:PreferenceShareClass3 2022-02-28 10032310 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 10032310 frs-bus:PreferenceShareClass4 2021-02-28 10032310 frs-bus:PreferenceShareClass4 2022-02-28 10032310 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 10032310 frs-bus:PreferenceShareClass5 2021-02-28 10032310 frs-bus:PreferenceShareClass5 2022-02-28 10032310 1 2021-03-01 2022-02-28 10032310 1 2022-02-28 10032310 1 2021-03-01 2022-02-28 10032310 frs-core:LeasedAssets 2021-03-01 2022-02-28 10032310 frs-core:OwnedAssets 2021-03-01 2022-02-28 10032310 frs-core:CurrencyRisk 2021-03-01 2022-02-28 10032310 frs-core:MarketRisk 2021-03-01 2022-02-28 10032310 frs-core:InterestRateRisk 2021-03-01 2022-02-28 10032310 frs-core:DeferredTaxation 2021-03-01 2022-02-28 10032310 frs-core:DeferredTaxation 2021-02-28 10032310 frs-core:DeferredTaxation 2022-02-28 10032310 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 10032310 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 10032310 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 10032310 frs-core:ProvisionsDeferredTax 2022-02-28 10032310 frs-core:OtherDeferredTax 2022-02-28 10032310 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 10032310 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 10032310 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 10032310 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 10032310 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 10032310 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 10032310 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 10032310 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 10032310 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 10032310 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 10032310 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 10032310 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 10032310 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 10032310 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 10032310 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 10032310 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 10032310 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 10032310 frs-core:TaxCreditsDeferredTax 2022-02-28 10032310 frs-core:CostValuation 2021-02-28 10032310 frs-core:AdditionsToInvestments 2022-02-28 10032310 frs-core:DisposalsRepaymentsInvestments 2022-02-28 10032310 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 10032310 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 10032310 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 10032310 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 10032310 frs-core:CostValuation 2022-02-28 10032310 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 10032310 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 10032310 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 10032310 frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:ListedExchangeTraded 2021-02-28 10032310 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 10032310 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 10032310 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 10032310 frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:UnlistedNon-exchangeTraded 2021-02-28 10032310 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 10032310 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 10032310 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 10032310 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10032310 frs-bus:Director1 2021-03-01 2022-02-28 10032310 frs-bus:Director1 2021-02-28 10032310 frs-bus:Director1 2022-02-28 10032310 1 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 1 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 1 2022-02-28 10032310 2 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 2 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 2 2022-02-28 10032310 3 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 3 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 3 2022-02-28 10032310 4 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 4 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 4 2022-02-28 10032310 5 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 5 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 5 2022-02-28 10032310 6 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 6 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 6 2022-02-28 10032310 7 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 7 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 7 2022-02-28 10032310 8 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 8 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 8 2022-02-28 10032310 9 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 9 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 9 2022-02-28 10032310 10 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 10 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 10 2022-02-28 10032310 11 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 11 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 11 2022-02-28 10032310 12 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 12 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 12 2022-02-28 10032310 13 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 13 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 13 2022-02-28 10032310 14 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 14 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 14 2022-02-28 10032310 15 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 15 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 15 2022-02-28 10032310 16 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 16 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 16 2022-02-28 10032310 17 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 17 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 17 2022-02-28 10032310 18 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 18 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 18 2022-02-28 10032310 19 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 19 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 19 2022-02-28 10032310 20 2021-03-01 2022-02-28 10032310 frs-core:CurrentFinancialInstruments 20 2022-02-28 10032310 frs-core:Non-currentFinancialInstruments 20 2022-02-28 10032310 dpl-frs:Item1 2021-03-01 2022-02-28 10032310 dpl-frs:Item1 2021-02-28 10032310 dpl-frs:Item1 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 10032310 dpl-frs:Item2 2021-03-01 2022-02-28 10032310 dpl-frs:Item2 2021-02-28 10032310 dpl-frs:Item2 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 10032310 dpl-frs:Item3 2021-03-01 2022-02-28 10032310 dpl-frs:Item3 2021-02-28 10032310 dpl-frs:Item3 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 10032310 dpl-frs:Item4 2021-03-01 2022-02-28 10032310 dpl-frs:Item4 2021-02-28 10032310 dpl-frs:Item4 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 10032310 dpl-frs:Item5 2021-03-01 2022-02-28 10032310 dpl-frs:Item5 2021-02-28 10032310 dpl-frs:Item5 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 10032310 dpl-frs:Item6 2021-03-01 2022-02-28 10032310 dpl-frs:Item6 2021-02-28 10032310 dpl-frs:Item6 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 10032310 dpl-frs:Item7 2021-03-01 2022-02-28 10032310 dpl-frs:Item7 2021-02-28 10032310 dpl-frs:Item7 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 10032310 dpl-frs:Item8 2021-03-01 2022-02-28 10032310 dpl-frs:Item8 2021-02-28 10032310 dpl-frs:Item8 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 10032310 dpl-frs:Item9 2021-03-01 2022-02-28 10032310 dpl-frs:Item9 2021-02-28 10032310 dpl-frs:Item9 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 10032310 dpl-frs:Item10 2021-03-01 2022-02-28 10032310 dpl-frs:Item10 2021-02-28 10032310 dpl-frs:Item10 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 10032310 dpl-frs:Item11 2021-03-01 2022-02-28 10032310 dpl-frs:Item11 2021-02-28 10032310 dpl-frs:Item11 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 10032310 dpl-frs:Item12 2021-03-01 2022-02-28 10032310 dpl-frs:Item12 2021-02-28 10032310 dpl-frs:Item12 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 10032310 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 10032310 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 10032310 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 10032310 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 10032310 1 2021-03-01 2022-02-28 10032310 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 10032310
Amk Distribution Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Chartax Associates & Co
103 B Island Business Centre
18-36 Wellington Street
Woolwich
London
SE18 6PF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10032310
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,968 19,890
14,968 19,890
CURRENT ASSETS
Stocks 5 18,430 57,503
Debtors 6 35,750 32,525
Cash at bank and in hand (10,468 ) 7,443
43,712 97,471
Creditors: Amounts Falling Due Within One Year 7 (320,011 ) (296,838 )
NET CURRENT ASSETS (LIABILITIES) (276,299 ) (199,367 )
TOTAL ASSETS LESS CURRENT LIABILITIES (261,331 ) (179,477 )
Creditors: Amounts Falling Due After More Than One Year 8 (22,372 ) (32,337 )
NET LIABILITIES (283,703 ) (211,814 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (283,803 ) (211,914 )
SHAREHOLDERS' FUNDS (283,703) (211,814)
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ishor Jung Gurung
Director
19 December 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Amk Distribution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10032310 . The registered office is 13 Hailey Road, Erith, DA18 4AA.
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. Going Concern Disclosure
The balance sheet is in net deficit. The accounts are prepared on going concern basis as the directors and shareholders will continue to providing financial supports .
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Staright Line
Motor Vehicles 25% Staright Line
Fixtures & Fittings 25% Staright Line
Computer Equipment 25% Staright Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 6 6
7 7
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 March 2022 5,599 45,700 225 51,524
Additions 67 - - 67
As at 28 February 2023 5,666 45,700 225 51,591
Depreciation
As at 1 March 2022 5,134 26,275 225 31,634
Provided during the period 133 4,856 - 4,989
As at 28 February 2023 5,267 31,131 225 36,623
Net Book Value
As at 28 February 2023 399 14,569 - 14,968
As at 1 March 2022 465 19,425 - 19,890
5. Stocks
2023 2022
£ £
Finished goods 18,430 57,503
18,430 57,503
6. Debtors
2023 2022
£ £
Due within one year
Other debtors-Rent Deposits 19,800 19,800
Other debtors A Vincent Solicitors 1,296 1,296
VAT 14,654 11,295
Other taxes and social security -PAYE NIC - 134
35,750 32,525
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 14,406 (25,481 )
Bank loans and overdrafts 10,126 10,158
Other taxes and social security -PAYE NIC 369 -
Net wages 6,676 5,927
Other creditors - Investors Pool 73,000 73,000
Other creditors-Dil Thapa/ Yangzie Bhutia 42,508 34,723
Other creditors-Bhim Babu Gurung/ Dil Gurung 65,008 57,223
Other creditors-Moti Kumar Rana/ Ganesh Thapa 1,000 1,000
Other creditors-Sundry (V) 59,700 59,700
Other creditors - Pension Fund 282 161
Accruals and deferred income 1,000 42,276
Director's loan account 45,936 38,151
320,011 296,838
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,372 32,337
22,372 32,337
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party
The company was under the common control of Mr Dil Bahadur Thapa (33%), Mr Ishor Jung Gurung (34%) and Mr Bhim Bahadur Gurung(33%) by virtue of their ownership of the issued share capital in the company.
Page 5