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13200614 dpl-frs:Item7 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 13200614 dpl-frs:Item8 2022-03-01 2023-02-28 13200614 dpl-frs:Item8 2022-02-28 13200614 dpl-frs:Item8 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 13200614 dpl-frs:Item9 2022-03-01 2023-02-28 13200614 dpl-frs:Item9 2022-02-28 13200614 dpl-frs:Item9 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 13200614 dpl-frs:Item10 2022-03-01 2023-02-28 13200614 dpl-frs:Item10 2022-02-28 13200614 dpl-frs:Item10 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 13200614 dpl-frs:Item11 2022-03-01 2023-02-28 13200614 dpl-frs:Item11 2022-02-28 13200614 dpl-frs:Item11 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 13200614 dpl-frs:Item12 2022-03-01 2023-02-28 13200614 dpl-frs:Item12 2022-02-28 13200614 dpl-frs:Item12 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 13200614 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 13200614 1 2022-03-01 2023-02-28 13200614 frs-countries:EnglandWales 2022-03-01 2023-02-28 13200614 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-14 13200614 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 13200614 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-02-15 2022-02-28 13200614 frs-core:AllSubsidiaries 2021-02-15 2022-02-28 13200614 frs-core:KeyManagementPersonnel 2021-02-15 2022-02-28 13200614 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-02-15 2022-02-28 13200614 frs-core:OtherRelatedParties 2021-02-15 2022-02-28 13200614 2021-02-14 13200614 2022-02-28 13200614 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 2021-02-15 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 2022-02-28 13200614 frs-core:AfterOneYear 2021-02-15 2022-02-28 13200614 frs-core:BetweenOneFiveYears 2021-02-15 2022-02-28 13200614 frs-core:BetweenOneFiveYears 2022-02-28 13200614 frs-core:ComputerEquipment 2022-02-28 13200614 frs-core:ComputerEquipment 2021-02-15 2022-02-28 13200614 frs-core:ComputerEquipment 2021-02-14 13200614 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 13200614 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-15 2022-02-28 13200614 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-14 13200614 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 13200614 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-15 2022-02-28 13200614 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-14 13200614 frs-core:FurnitureFittings 2022-02-28 13200614 frs-core:FurnitureFittings 2021-02-15 2022-02-28 13200614 frs-core:FurnitureFittings 2021-02-14 13200614 frs-core:NetGoodwill 2022-02-28 13200614 frs-core:NetGoodwill 2021-02-15 2022-02-28 13200614 frs-core:NetGoodwill 2021-02-14 13200614 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 13200614 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-15 2022-02-28 13200614 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-14 13200614 frs-core:LandBuildings 2022-02-28 13200614 frs-core:LandBuildings 2021-02-15 2022-02-28 13200614 frs-core:LandBuildings 2021-02-14 13200614 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 13200614 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-15 2022-02-28 13200614 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-14 13200614 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 13200614 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-15 2022-02-28 13200614 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-14 13200614 frs-core:MoreThanFiveYears 2021-02-15 2022-02-28 13200614 frs-core:MoreThanFiveYears 2022-02-28 13200614 frs-core:MotorVehicles 2022-02-28 13200614 frs-core:MotorVehicles 2021-02-15 2022-02-28 13200614 frs-core:MotorVehicles 2021-02-14 13200614 frs-core:OtherResidualIntangibleAssets 2022-02-28 13200614 frs-core:OtherResidualIntangibleAssets 2021-02-15 2022-02-28 13200614 frs-core:OtherResidualIntangibleAssets 2021-02-14 13200614 frs-core:PlantMachinery 2022-02-28 13200614 frs-core:PlantMachinery 2021-02-15 2022-02-28 13200614 frs-core:PlantMachinery 2021-02-14 13200614 frs-core:Secured 2022-02-28 13200614 frs-core:Unsecured 2022-02-28 13200614 frs-core:WithinOneYear 2021-02-15 2022-02-28 13200614 frs-core:WithinOneYear 2022-02-28 13200614 frs-core:CapitalRedemptionReserve 2021-02-15 2022-02-28 13200614 frs-core:CapitalRedemptionReserve 2021-02-14 13200614 frs-core:CapitalRedemptionReserve 2022-02-28 13200614 frs-core:OtherReservesSubtotal 2021-02-15 2022-02-28 13200614 frs-core:OtherReservesSubtotal 2021-02-14 13200614 frs-core:OtherReservesSubtotal 2022-02-28 13200614 frs-core:RevaluationReserve 2021-02-15 2022-02-28 13200614 frs-core:RevaluationReserve 2021-02-14 13200614 frs-core:RevaluationReserve 2022-02-28 13200614 frs-core:SharePremium 2021-02-15 2022-02-28 13200614 frs-core:SharePremium 2021-02-14 13200614 frs-core:SharePremium 2022-02-28 13200614 frs-core:ShareCapital 2021-02-15 2022-02-28 13200614 frs-core:ShareCapital 2021-02-14 13200614 frs-core:ShareCapital 2022-02-28 13200614 frs-core:RetainedEarningsAccumulatedLosses 2021-02-15 2022-02-28 13200614 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-14 13200614 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13200614 frs-core:RetainedEarningsAccumulatedLosses 2021-02-14 13200614 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 13200614 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-14 13200614 frs-countries:UnitedKingdom 2021-02-15 2022-02-28 13200614 frs-countries:Europe 2021-02-15 2022-02-28 13200614 frs-countries:NorthAmerica 2021-02-15 2022-02-28 13200614 frs-countries:SouthAmerica 2021-02-15 2022-02-28 13200614 frs-countries:Asia 2021-02-15 2022-02-28 13200614 frs-countries:RestWorldOutsideUK 2021-02-15 2022-02-28 13200614 frs-bus:HighestPaidDirector 2021-02-15 2022-02-28 13200614 frs-bus:PrivateLimitedCompanyLtd 2021-02-15 2022-02-28 13200614 frs-bus:CompanyLimitedByGuarantee 2021-02-15 2022-02-28 13200614 frs-bus:LimitedLiabilityPartnershipLLP 2021-02-15 2022-02-28 13200614 frs-bus:LimitedLiabilityPartnershipsSORP 2021-02-15 2022-02-28 13200614 frs-bus:FullAccounts 2021-02-15 2022-02-28 13200614 frs-bus:FilletedAccounts 2021-02-15 2022-02-28 13200614 frs-bus:AbridgedAccounts 2021-02-15 2022-02-28 13200614 frs-bus:FRS102 2021-02-15 2022-02-28 13200614 frs-bus:MediumEntities 2021-02-15 2022-02-28 13200614 frs-bus:SmallEntities 2021-02-15 2022-02-28 13200614 frs-bus:EntityHasNeverTraded 2021-02-15 2022-02-28 13200614 frs-bus:EntityNoLongerTradingButTradedInPast 2021-02-15 2022-02-28 13200614 frs-bus:Audited 2021-02-15 2022-02-28 13200614 frs-bus:AuditExempt-NoAccountantsReport 2021-02-15 2022-02-28 13200614 frs-bus:AuditExemptWithAccountantsReport 2021-02-15 2022-02-28 13200614 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-02-15 2022-02-28 13200614 frs-bus:LargeCompaniesRegimeForAccounts 2021-02-15 2022-02-28 13200614 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-02-15 2022-02-28 13200614 frs-bus:SmallCompaniesRegimeForAccounts 2021-02-15 2022-02-28 13200614 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-02-15 2022-02-28 13200614 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-02-15 2022-02-28 13200614 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-02-15 2022-02-28 13200614 frs-bus:OrdinaryShareClass1 2021-02-15 2022-02-28 13200614 frs-bus:OrdinaryShareClass1 2021-02-14 13200614 frs-bus:OrdinaryShareClass1 2022-02-28 13200614 frs-bus:OrdinaryShareClass2 2021-02-15 2022-02-28 13200614 frs-bus:OrdinaryShareClass2 2021-02-14 13200614 frs-bus:OrdinaryShareClass2 2022-02-28 13200614 frs-bus:OrdinaryShareClass3 2021-02-15 2022-02-28 13200614 frs-bus:OrdinaryShareClass3 2021-02-14 13200614 frs-bus:OrdinaryShareClass3 2022-02-28 13200614 frs-bus:OrdinaryShareClass4 2021-02-15 2022-02-28 13200614 frs-bus:OrdinaryShareClass4 2021-02-14 13200614 frs-bus:OrdinaryShareClass4 2022-02-28 13200614 frs-bus:OrdinaryShareClass5 2021-02-15 2022-02-28 13200614 frs-bus:OrdinaryShareClass5 2021-02-14 13200614 frs-bus:OrdinaryShareClass5 2022-02-28 13200614 frs-bus:PreferenceShareClass1 2021-02-15 2022-02-28 13200614 frs-bus:PreferenceShareClass1 2021-02-14 13200614 frs-bus:PreferenceShareClass1 2022-02-28 13200614 frs-bus:PreferenceShareClass2 2021-02-15 2022-02-28 13200614 frs-bus:PreferenceShareClass2 2021-02-14 13200614 frs-bus:PreferenceShareClass2 2022-02-28 13200614 frs-bus:PreferenceShareClass3 2021-02-15 2022-02-28 13200614 frs-bus:PreferenceShareClass3 2021-02-14 13200614 frs-bus:PreferenceShareClass3 2022-02-28 13200614 frs-bus:PreferenceShareClass4 2021-02-15 2022-02-28 13200614 frs-bus:PreferenceShareClass4 2021-02-14 13200614 frs-bus:PreferenceShareClass4 2022-02-28 13200614 frs-bus:PreferenceShareClass5 2021-02-15 2022-02-28 13200614 frs-bus:PreferenceShareClass5 2021-02-14 13200614 frs-bus:PreferenceShareClass5 2022-02-28 13200614 1 2021-02-15 2022-02-28 13200614 1 2022-02-28 13200614 1 2021-02-15 2022-02-28 13200614 frs-core:LeasedAssets 2021-02-15 2022-02-28 13200614 frs-core:OwnedAssets 2021-02-15 2022-02-28 13200614 frs-core:CurrencyRisk 2021-02-15 2022-02-28 13200614 frs-core:MarketRisk 2021-02-15 2022-02-28 13200614 frs-core:InterestRateRisk 2021-02-15 2022-02-28 13200614 frs-core:DeferredTaxation 2021-02-15 2022-02-28 13200614 frs-core:DeferredTaxation 2021-02-14 13200614 frs-core:DeferredTaxation 2022-02-28 13200614 frs-core:OtherProvisionsContingentLiabilities 2021-02-15 2022-02-28 13200614 frs-core:OtherProvisionsContingentLiabilities 2021-02-14 13200614 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 13200614 frs-core:ProvisionsDeferredTax 2022-02-28 13200614 frs-core:OtherDeferredTax 2022-02-28 13200614 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 13200614 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 13200614 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 13200614 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-15 2022-02-28 13200614 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-14 13200614 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 13200614 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-15 2022-02-28 13200614 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-14 13200614 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 13200614 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-15 2022-02-28 13200614 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-14 13200614 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 13200614 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 13200614 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 13200614 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 13200614 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 13200614 frs-core:Share-basedPaymentsDeferredTax 2022-02-28 13200614 frs-core:TaxCreditsDeferredTax 2022-02-28 13200614 frs-core:CostValuation 2021-02-14 13200614 frs-core:AdditionsToInvestments 2022-02-28 13200614 frs-core:DisposalsRepaymentsInvestments 2022-02-28 13200614 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 13200614 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 13200614 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 13200614 frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 13200614 frs-core:CostValuation 2022-02-28 13200614 frs-core:ProvisionsForImpairmentInvestments 2021-02-14 13200614 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 13200614 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 13200614 frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:ListedExchangeTraded 2021-02-14 13200614 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-14 13200614 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 13200614 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-14 13200614 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2022-02-28 13200614 17 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 17 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments 17 2022-02-28 13200614 18 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 18 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments 18 2022-02-28 13200614 19 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 19 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments 19 2022-02-28 13200614 20 2021-02-15 2022-02-28 13200614 frs-core:CurrentFinancialInstruments 20 2022-02-28 13200614 frs-core:Non-currentFinancialInstruments 20 2022-02-28 13200614 dpl-frs:Item1 2021-02-15 2022-02-28 13200614 dpl-frs:Item1 2021-02-14 13200614 dpl-frs:Item1 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item1 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item1 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item1 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-02-15 2022-02-28 13200614 dpl-frs:Item2 2021-02-15 2022-02-28 13200614 dpl-frs:Item2 2021-02-14 13200614 dpl-frs:Item2 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item2 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item2 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-15 2022-02-28 13200614 dpl-frs:Item3 2021-02-15 2022-02-28 13200614 dpl-frs:Item3 2021-02-14 13200614 dpl-frs:Item3 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item3 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item3 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-15 2022-02-28 13200614 dpl-frs:Item4 2021-02-15 2022-02-28 13200614 dpl-frs:Item4 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dpl-frs:Item6 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-15 2022-02-28 13200614 dpl-frs:Item7 2021-02-15 2022-02-28 13200614 dpl-frs:Item7 2021-02-14 13200614 dpl-frs:Item7 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item7 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item7 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-15 2022-02-28 13200614 dpl-frs:Item8 2021-02-15 2022-02-28 13200614 dpl-frs:Item8 2021-02-14 13200614 dpl-frs:Item8 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item8 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item8 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-15 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13200614 dpl-frs:Item11 2021-02-14 13200614 dpl-frs:Item11 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item11 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item11 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-15 2022-02-28 13200614 dpl-frs:Item12 2021-02-15 2022-02-28 13200614 dpl-frs:Item12 2021-02-14 13200614 dpl-frs:Item12 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item12 2021-02-15 2022-02-28 13200614 dpl-frs:CostSales dpl-frs:Item12 2021-02-14 13200614 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 13200614 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-15 2022-02-28 13200614 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-15 2022-02-28 13200614 1 2021-02-15 2022-02-28 13200614 frs-countries:EnglandWales 2021-02-15 2022-02-28
Registered number: 13200614
Westbound Holdings Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13200614
28 February 2023 28 February 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 655,067 668,667
655,067 668,667
CURRENT ASSETS
Debtors 5 (352 ) (352 )
Cash at bank and in hand 49,930 18,610
49,578 18,258
Creditors: Amounts Falling Due Within One Year 6 (41,005 ) (51,765 )
NET CURRENT ASSETS (LIABILITIES) 8,573 (33,507 )
TOTAL ASSETS LESS CURRENT LIABILITIES 663,640 635,160
Creditors: Amounts Falling Due After More Than One Year 7 (625,782 ) (645,774 )
NET ASSETS/(LIABILITIES) 37,858 (10,614 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 37,758 (10,714 )
SHAREHOLDERS' FUNDS 37,858 (10,614)
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ryan Clark
Director
22nd November 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
Westbound Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13200614 . The registered office is Suite 1a, 2nd Floor, Hunter House Hutton Road, Shenfield, Brentwood, CM15 8NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2
2.4. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 March 2022 680,000
As at 28 February 2023 680,000
Depreciation
As at 1 March 2022 11,333
Provided during the period 13,600
As at 28 February 2023 24,933
Net Book Value
As at 28 February 2023 655,067
As at 1 March 2022 668,667
5. Debtors
28 February 2023 28 February 2022
£ £
Due within one year
Trade debtors (452 ) (452 )
Other debtors 100 100
(352 ) (352 )
6. Creditors: Amounts Falling Due Within One Year
28 February 2023 28 February 2022
£ £
Bank loans and overdrafts 24,480 24,480
Corporation tax 7,730 -
Other creditors 8,795 -
Accruals and deferred income - 27,285
41,005 51,765
7. Creditors: Amounts Falling Due After More Than One Year
28 February 2023 28 February 2022
£ £
Bank loans 403,257 424,830
Other creditors 222,525 220,944
625,782 645,774
Page 4
Page 5
8. Share Capital
28 February 2023 28 February 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5