Acorah Software Products - Accounts Production 14.3.260 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 05050346 Mr John Lowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05050346 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 05050346 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-01-31 05050346 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-01 2024-01-31 05050346 frs-core:AllSubsidiaries 2023-02-01 2024-01-31 05050346 frs-core:KeyManagementPersonnel 2023-02-01 2024-01-31 05050346 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-02-01 2024-01-31 05050346 frs-core:OtherRelatedParties 2023-02-01 2024-01-31 05050346 2023-01-31 05050346 2024-01-31 05050346 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 2024-01-31 05050346 frs-core:AfterOneYear 2023-02-01 2024-01-31 05050346 frs-core:BetweenOneFiveYears 2023-02-01 2024-01-31 05050346 frs-core:BetweenOneFiveYears 2024-01-31 05050346 frs-core:ComputerEquipment 2024-01-31 05050346 frs-core:ComputerEquipment 2023-02-01 2024-01-31 05050346 frs-core:ComputerEquipment 2023-01-31 05050346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 05050346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-01 2024-01-31 05050346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 05050346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 05050346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-01 2024-01-31 05050346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 05050346 frs-core:FurnitureFittings 2024-01-31 05050346 frs-core:FurnitureFittings 2023-02-01 2024-01-31 05050346 frs-core:FurnitureFittings 2023-01-31 05050346 frs-core:NetGoodwill 2024-01-31 05050346 frs-core:NetGoodwill 2023-02-01 2024-01-31 05050346 frs-core:NetGoodwill 2023-01-31 05050346 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 05050346 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-01 2024-01-31 05050346 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 05050346 frs-core:LandBuildings 2024-01-31 05050346 frs-core:LandBuildings 2023-02-01 2024-01-31 05050346 frs-core:LandBuildings 2023-01-31 05050346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 05050346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 05050346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 05050346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 05050346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 05050346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 05050346 frs-core:MoreThanFiveYears 2023-02-01 2024-01-31 05050346 frs-core:MoreThanFiveYears 2024-01-31 05050346 frs-core:MotorVehicles 2024-01-31 05050346 frs-core:MotorVehicles 2023-02-01 2024-01-31 05050346 frs-core:MotorVehicles 2023-01-31 05050346 frs-core:OtherResidualIntangibleAssets 2024-01-31 05050346 frs-core:OtherResidualIntangibleAssets 2023-02-01 2024-01-31 05050346 frs-core:OtherResidualIntangibleAssets 2023-01-31 05050346 frs-core:PlantMachinery 2024-01-31 05050346 frs-core:PlantMachinery 2023-02-01 2024-01-31 05050346 frs-core:PlantMachinery 2023-01-31 05050346 frs-core:Secured 2024-01-31 05050346 frs-core:Unsecured 2024-01-31 05050346 frs-core:WithinOneYear 2023-02-01 2024-01-31 05050346 frs-core:WithinOneYear 2024-01-31 05050346 frs-core:CapitalRedemptionReserve 2023-02-01 2024-01-31 05050346 frs-core:CapitalRedemptionReserve 2023-01-31 05050346 frs-core:CapitalRedemptionReserve 2024-01-31 05050346 frs-core:OtherReservesSubtotal 2023-02-01 2024-01-31 05050346 frs-core:OtherReservesSubtotal 2023-01-31 05050346 frs-core:OtherReservesSubtotal 2024-01-31 05050346 frs-core:RevaluationReserve 2023-02-01 2024-01-31 05050346 frs-core:RevaluationReserve 2023-01-31 05050346 frs-core:RevaluationReserve 2024-01-31 05050346 frs-core:SharePremium 2023-02-01 2024-01-31 05050346 frs-core:SharePremium 2023-01-31 05050346 frs-core:SharePremium 2024-01-31 05050346 frs-core:ShareCapital 2023-02-01 2024-01-31 05050346 frs-core:ShareCapital 2023-01-31 05050346 frs-core:ShareCapital 2024-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-01-31 05050346 frs-countries:UnitedKingdom 2023-02-01 2024-01-31 05050346 frs-countries:Europe 2023-02-01 2024-01-31 05050346 frs-countries:NorthAmerica 2023-02-01 2024-01-31 05050346 frs-countries:SouthAmerica 2023-02-01 2024-01-31 05050346 frs-countries:Asia 2023-02-01 2024-01-31 05050346 frs-countries:RestWorldOutsideUK 2023-02-01 2024-01-31 05050346 frs-bus:HighestPaidDirector 2023-02-01 2024-01-31 05050346 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 05050346 frs-bus:CompanyLimitedByGuarantee 2023-02-01 2024-01-31 05050346 frs-bus:LimitedLiabilityPartnershipLLP 2023-02-01 2024-01-31 05050346 frs-bus:LimitedLiabilityPartnershipsSORP 2023-02-01 2024-01-31 05050346 frs-bus:FullAccounts 2023-02-01 2024-01-31 05050346 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 05050346 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 05050346 frs-bus:FRS102 2023-02-01 2024-01-31 05050346 frs-bus:MediumEntities 2023-02-01 2024-01-31 05050346 frs-bus:SmallEntities 2023-02-01 2024-01-31 05050346 frs-bus:EntityHasNeverTraded 2023-02-01 2024-01-31 05050346 frs-bus:EntityNoLongerTradingButTradedInPast 2023-02-01 2024-01-31 05050346 frs-bus:Audited 2023-02-01 2024-01-31 05050346 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 05050346 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 05050346 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 05050346 frs-bus:LargeCompaniesRegimeForAccounts 2023-02-01 2024-01-31 05050346 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-02-01 2024-01-31 05050346 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 05050346 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 05050346 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 05050346 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-01 2024-01-31 05050346 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 05050346 frs-bus:OrdinaryShareClass1 2023-01-31 05050346 frs-bus:OrdinaryShareClass1 2024-01-31 05050346 frs-bus:OrdinaryShareClass2 2023-02-01 2024-01-31 05050346 frs-bus:OrdinaryShareClass2 2023-01-31 05050346 frs-bus:OrdinaryShareClass2 2024-01-31 05050346 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 05050346 frs-bus:OrdinaryShareClass3 2023-01-31 05050346 frs-bus:OrdinaryShareClass3 2024-01-31 05050346 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 05050346 frs-bus:OrdinaryShareClass4 2023-01-31 05050346 frs-bus:OrdinaryShareClass4 2024-01-31 05050346 frs-bus:OrdinaryShareClass5 2023-02-01 2024-01-31 05050346 frs-bus:OrdinaryShareClass5 2023-01-31 05050346 frs-bus:OrdinaryShareClass5 2024-01-31 05050346 frs-bus:PreferenceShareClass1 2023-02-01 2024-01-31 05050346 frs-bus:PreferenceShareClass1 2023-01-31 05050346 frs-bus:PreferenceShareClass1 2024-01-31 05050346 frs-bus:PreferenceShareClass2 2023-02-01 2024-01-31 05050346 frs-bus:PreferenceShareClass2 2023-01-31 05050346 frs-bus:PreferenceShareClass2 2024-01-31 05050346 frs-bus:PreferenceShareClass3 2023-02-01 2024-01-31 05050346 frs-bus:PreferenceShareClass3 2023-01-31 05050346 frs-bus:PreferenceShareClass3 2024-01-31 05050346 frs-bus:PreferenceShareClass4 2023-02-01 2024-01-31 05050346 frs-bus:PreferenceShareClass4 2023-01-31 05050346 frs-bus:PreferenceShareClass4 2024-01-31 05050346 frs-bus:PreferenceShareClass5 2023-02-01 2024-01-31 05050346 frs-bus:PreferenceShareClass5 2023-01-31 05050346 frs-bus:PreferenceShareClass5 2024-01-31 05050346 1 2023-02-01 2024-01-31 05050346 1 2024-01-31 05050346 1 2023-02-01 2024-01-31 05050346 frs-core:LeasedAssets 2023-02-01 2024-01-31 05050346 frs-core:OwnedAssets 2023-02-01 2024-01-31 05050346 frs-core:CurrencyRisk 2023-02-01 2024-01-31 05050346 frs-core:MarketRisk 2023-02-01 2024-01-31 05050346 frs-core:InterestRateRisk 2023-02-01 2024-01-31 05050346 frs-core:DeferredTaxation 2023-02-01 2024-01-31 05050346 frs-core:DeferredTaxation 2023-01-31 05050346 frs-core:DeferredTaxation 2024-01-31 05050346 frs-core:OtherProvisionsContingentLiabilities 2023-02-01 2024-01-31 05050346 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 05050346 frs-core:OtherProvisionsContingentLiabilities 2024-01-31 05050346 frs-core:ProvisionsDeferredTax 2024-01-31 05050346 frs-core:OtherDeferredTax 2024-01-31 05050346 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 05050346 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-01-31 05050346 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-01-31 05050346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-01 2024-01-31 05050346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 05050346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-01 2024-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-01-31 05050346 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-31 05050346 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-01-31 05050346 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-01-31 05050346 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-01-31 05050346 frs-core:Share-basedPaymentsDeferredTax 2024-01-31 05050346 frs-core:TaxCreditsDeferredTax 2024-01-31 05050346 frs-core:CostValuation 2023-01-31 05050346 frs-core:AdditionsToInvestments 2024-01-31 05050346 frs-core:DisposalsRepaymentsInvestments 2024-01-31 05050346 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-01-31 05050346 frs-core:OtherIncreaseDecreaseInInvestments 2024-01-31 05050346 frs-core:CostValuation 2024-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 05050346 frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-01-31 05050346 frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 05050346 dpl-frs:CostSales 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales 2023-01-31 05050346 dpl-frs:CostSales 2024-01-31 05050346 dpl-frs:DistributionCosts 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses 2023-02-01 2024-01-31 05050346 frs-bus:Director1 2023-02-01 2024-01-31 05050346 frs-bus:Director1 2023-01-31 05050346 frs-bus:Director1 2024-01-31 05050346 1 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 1 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 1 2024-01-31 05050346 2 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 2 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 2 2024-01-31 05050346 3 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 3 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 3 2024-01-31 05050346 4 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 4 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 4 2024-01-31 05050346 5 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 5 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 5 2024-01-31 05050346 6 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 6 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 6 2024-01-31 05050346 7 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 7 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 7 2024-01-31 05050346 8 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 8 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 8 2024-01-31 05050346 9 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 9 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 9 2024-01-31 05050346 10 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 10 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 10 2024-01-31 05050346 11 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 11 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 11 2024-01-31 05050346 12 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 12 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 12 2024-01-31 05050346 13 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 13 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 13 2024-01-31 05050346 14 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 14 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 14 2024-01-31 05050346 15 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 15 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 15 2024-01-31 05050346 16 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 16 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 16 2024-01-31 05050346 17 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 17 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 17 2024-01-31 05050346 18 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 18 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 18 2024-01-31 05050346 19 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 19 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 19 2024-01-31 05050346 20 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments 20 2024-01-31 05050346 frs-core:Non-currentFinancialInstruments 20 2024-01-31 05050346 dpl-frs:Item1 2023-02-01 2024-01-31 05050346 dpl-frs:Item1 2023-01-31 05050346 dpl-frs:Item1 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item1 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item1 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item1 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-02-01 2024-01-31 05050346 dpl-frs:Item2 2023-02-01 2024-01-31 05050346 dpl-frs:Item2 2023-01-31 05050346 dpl-frs:Item2 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item2 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item2 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item2 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-02-01 2024-01-31 05050346 dpl-frs:Item3 2023-02-01 2024-01-31 05050346 dpl-frs:Item3 2023-01-31 05050346 dpl-frs:Item3 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item3 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item3 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item3 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-02-01 2024-01-31 05050346 dpl-frs:Item4 2023-02-01 2024-01-31 05050346 dpl-frs:Item4 2023-01-31 05050346 dpl-frs:Item4 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item4 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item4 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item4 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-02-01 2024-01-31 05050346 dpl-frs:Item5 2023-02-01 2024-01-31 05050346 dpl-frs:Item5 2023-01-31 05050346 dpl-frs:Item5 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item5 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item5 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item5 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-02-01 2024-01-31 05050346 dpl-frs:Item6 2023-02-01 2024-01-31 05050346 dpl-frs:Item6 2023-01-31 05050346 dpl-frs:Item6 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item6 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item6 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item6 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-02-01 2024-01-31 05050346 dpl-frs:Item7 2023-02-01 2024-01-31 05050346 dpl-frs:Item7 2023-01-31 05050346 dpl-frs:Item7 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item7 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item7 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item7 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-02-01 2024-01-31 05050346 dpl-frs:Item8 2023-02-01 2024-01-31 05050346 dpl-frs:Item8 2023-01-31 05050346 dpl-frs:Item8 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item8 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item8 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item8 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-02-01 2024-01-31 05050346 dpl-frs:Item9 2023-02-01 2024-01-31 05050346 dpl-frs:Item9 2023-01-31 05050346 dpl-frs:Item9 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item9 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item9 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item9 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-02-01 2024-01-31 05050346 dpl-frs:Item10 2023-02-01 2024-01-31 05050346 dpl-frs:Item10 2023-01-31 05050346 dpl-frs:Item10 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item10 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item10 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item10 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-02-01 2024-01-31 05050346 dpl-frs:Item11 2023-02-01 2024-01-31 05050346 dpl-frs:Item11 2023-01-31 05050346 dpl-frs:Item11 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item11 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item11 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item11 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-02-01 2024-01-31 05050346 dpl-frs:Item12 2023-02-01 2024-01-31 05050346 dpl-frs:Item12 2023-01-31 05050346 dpl-frs:Item12 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item12 2023-02-01 2024-01-31 05050346 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item12 2024-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item12 2023-02-01 2024-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-02-01 2024-01-31 05050346 1 2023-02-01 2024-01-31 05050346 frs-countries:EnglandWales 2023-02-01 2024-01-31 05050346 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 05050346 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 05050346 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 05050346 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 05050346 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 05050346 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 05050346 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 05050346 2022-01-31 05050346 2023-01-31 05050346 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 2023-01-31 05050346 frs-core:AfterOneYear 2022-02-01 2023-01-31 05050346 frs-core:BetweenOneFiveYears 2022-02-01 2023-01-31 05050346 frs-core:BetweenOneFiveYears 2023-01-31 05050346 frs-core:ComputerEquipment 2023-01-31 05050346 frs-core:ComputerEquipment 2022-02-01 2023-01-31 05050346 frs-core:ComputerEquipment 2022-01-31 05050346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-01-31 05050346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-01 2023-01-31 05050346 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 05050346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 05050346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-01 2023-01-31 05050346 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 05050346 frs-core:FurnitureFittings 2023-01-31 05050346 frs-core:FurnitureFittings 2022-02-01 2023-01-31 05050346 frs-core:FurnitureFittings 2022-01-31 05050346 frs-core:NetGoodwill 2023-01-31 05050346 frs-core:NetGoodwill 2022-02-01 2023-01-31 05050346 frs-core:NetGoodwill 2022-01-31 05050346 frs-core:InvestmentPropertyIncludedWithinPPE 2023-01-31 05050346 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-01 2023-01-31 05050346 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 05050346 frs-core:LandBuildings 2023-01-31 05050346 frs-core:LandBuildings 2022-02-01 2023-01-31 05050346 frs-core:LandBuildings 2022-01-31 05050346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 05050346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-01 2023-01-31 05050346 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 05050346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 05050346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 05050346 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 05050346 frs-core:MoreThanFiveYears 2022-02-01 2023-01-31 05050346 frs-core:MoreThanFiveYears 2023-01-31 05050346 frs-core:MotorVehicles 2023-01-31 05050346 frs-core:MotorVehicles 2022-02-01 2023-01-31 05050346 frs-core:MotorVehicles 2022-01-31 05050346 frs-core:OtherResidualIntangibleAssets 2023-01-31 05050346 frs-core:OtherResidualIntangibleAssets 2022-02-01 2023-01-31 05050346 frs-core:OtherResidualIntangibleAssets 2022-01-31 05050346 frs-core:PlantMachinery 2023-01-31 05050346 frs-core:PlantMachinery 2022-02-01 2023-01-31 05050346 frs-core:PlantMachinery 2022-01-31 05050346 frs-core:Secured 2023-01-31 05050346 frs-core:Unsecured 2023-01-31 05050346 frs-core:WithinOneYear 2022-02-01 2023-01-31 05050346 frs-core:WithinOneYear 2023-01-31 05050346 frs-core:CapitalRedemptionReserve 2022-02-01 2023-01-31 05050346 frs-core:CapitalRedemptionReserve 2022-01-31 05050346 frs-core:CapitalRedemptionReserve 2023-01-31 05050346 frs-core:OtherReservesSubtotal 2022-02-01 2023-01-31 05050346 frs-core:OtherReservesSubtotal 2022-01-31 05050346 frs-core:OtherReservesSubtotal 2023-01-31 05050346 frs-core:RevaluationReserve 2022-02-01 2023-01-31 05050346 frs-core:RevaluationReserve 2022-01-31 05050346 frs-core:RevaluationReserve 2023-01-31 05050346 frs-core:SharePremium 2022-02-01 2023-01-31 05050346 frs-core:SharePremium 2022-01-31 05050346 frs-core:SharePremium 2023-01-31 05050346 frs-core:ShareCapital 2022-02-01 2023-01-31 05050346 frs-core:ShareCapital 2022-01-31 05050346 frs-core:ShareCapital 2023-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 05050346 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-01-31 05050346 frs-countries:UnitedKingdom 2022-02-01 2023-01-31 05050346 frs-countries:Europe 2022-02-01 2023-01-31 05050346 frs-countries:NorthAmerica 2022-02-01 2023-01-31 05050346 frs-countries:SouthAmerica 2022-02-01 2023-01-31 05050346 frs-countries:Asia 2022-02-01 2023-01-31 05050346 frs-countries:RestWorldOutsideUK 2022-02-01 2023-01-31 05050346 frs-bus:HighestPaidDirector 2022-02-01 2023-01-31 05050346 frs-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 05050346 frs-bus:CompanyLimitedByGuarantee 2022-02-01 2023-01-31 05050346 frs-bus:LimitedLiabilityPartnershipLLP 2022-02-01 2023-01-31 05050346 frs-bus:LimitedLiabilityPartnershipsSORP 2022-02-01 2023-01-31 05050346 frs-bus:FullAccounts 2022-02-01 2023-01-31 05050346 frs-bus:FilletedAccounts 2022-02-01 2023-01-31 05050346 frs-bus:AbridgedAccounts 2022-02-01 2023-01-31 05050346 frs-bus:FRS102 2022-02-01 2023-01-31 05050346 frs-bus:MediumEntities 2022-02-01 2023-01-31 05050346 frs-bus:SmallEntities 2022-02-01 2023-01-31 05050346 frs-bus:EntityHasNeverTraded 2022-02-01 2023-01-31 05050346 frs-bus:EntityNoLongerTradingButTradedInPast 2022-02-01 2023-01-31 05050346 frs-bus:Audited 2022-02-01 2023-01-31 05050346 frs-bus:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 05050346 frs-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 05050346 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 05050346 frs-bus:LargeCompaniesRegimeForAccounts 2022-02-01 2023-01-31 05050346 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-02-01 2023-01-31 05050346 frs-bus:SmallCompaniesRegimeForAccounts 2022-02-01 2023-01-31 05050346 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 05050346 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 05050346 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-02-01 2023-01-31 05050346 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 05050346 frs-bus:OrdinaryShareClass1 2022-01-31 05050346 frs-bus:OrdinaryShareClass1 2023-01-31 05050346 frs-bus:OrdinaryShareClass2 2022-02-01 2023-01-31 05050346 frs-bus:OrdinaryShareClass2 2022-01-31 05050346 frs-bus:OrdinaryShareClass2 2023-01-31 05050346 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 05050346 frs-bus:OrdinaryShareClass3 2022-01-31 05050346 frs-bus:OrdinaryShareClass3 2023-01-31 05050346 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31 05050346 frs-bus:OrdinaryShareClass4 2022-01-31 05050346 frs-bus:OrdinaryShareClass4 2023-01-31 05050346 frs-bus:OrdinaryShareClass5 2022-02-01 2023-01-31 05050346 frs-bus:OrdinaryShareClass5 2022-01-31 05050346 frs-bus:OrdinaryShareClass5 2023-01-31 05050346 frs-bus:PreferenceShareClass1 2022-02-01 2023-01-31 05050346 frs-bus:PreferenceShareClass1 2022-01-31 05050346 frs-bus:PreferenceShareClass1 2023-01-31 05050346 frs-bus:PreferenceShareClass2 2022-02-01 2023-01-31 05050346 frs-bus:PreferenceShareClass2 2022-01-31 05050346 frs-bus:PreferenceShareClass2 2023-01-31 05050346 frs-bus:PreferenceShareClass3 2022-02-01 2023-01-31 05050346 frs-bus:PreferenceShareClass3 2022-01-31 05050346 frs-bus:PreferenceShareClass3 2023-01-31 05050346 frs-bus:PreferenceShareClass4 2022-02-01 2023-01-31 05050346 frs-bus:PreferenceShareClass4 2022-01-31 05050346 frs-bus:PreferenceShareClass4 2023-01-31 05050346 frs-bus:PreferenceShareClass5 2022-02-01 2023-01-31 05050346 frs-bus:PreferenceShareClass5 2022-01-31 05050346 frs-bus:PreferenceShareClass5 2023-01-31 05050346 1 2022-02-01 2023-01-31 05050346 1 2023-01-31 05050346 1 2022-02-01 2023-01-31 05050346 frs-core:LeasedAssets 2022-02-01 2023-01-31 05050346 frs-core:OwnedAssets 2022-02-01 2023-01-31 05050346 frs-core:CurrencyRisk 2022-02-01 2023-01-31 05050346 frs-core:MarketRisk 2022-02-01 2023-01-31 05050346 frs-core:InterestRateRisk 2022-02-01 2023-01-31 05050346 frs-core:DeferredTaxation 2022-02-01 2023-01-31 05050346 frs-core:DeferredTaxation 2022-01-31 05050346 frs-core:DeferredTaxation 2023-01-31 05050346 frs-core:OtherProvisionsContingentLiabilities 2022-02-01 2023-01-31 05050346 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 05050346 frs-core:OtherProvisionsContingentLiabilities 2023-01-31 05050346 frs-core:ProvisionsDeferredTax 2023-01-31 05050346 frs-core:OtherDeferredTax 2023-01-31 05050346 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-01-31 05050346 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-01-31 05050346 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-01-31 05050346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-01 2023-01-31 05050346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 05050346 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-01 2023-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-31 05050346 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-01-31 05050346 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-01-31 05050346 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-01-31 05050346 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-01-31 05050346 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-01-31 05050346 frs-core:Share-basedPaymentsDeferredTax 2023-01-31 05050346 frs-core:TaxCreditsDeferredTax 2023-01-31 05050346 frs-core:CostValuation 2022-01-31 05050346 frs-core:AdditionsToInvestments 2023-01-31 05050346 frs-core:DisposalsRepaymentsInvestments 2023-01-31 05050346 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-01-31 05050346 frs-core:OtherIncreaseDecreaseInInvestments 2023-01-31 05050346 frs-core:CostValuation 2023-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 05050346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments 2023-01-31 05050346 frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:ListedExchangeTraded 2022-01-31 05050346 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 05050346 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 05050346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-01-31 05050346 frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:UnlistedNon-exchangeTraded 2022-01-31 05050346 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 05050346 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 05050346 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 05050346 dpl-frs:CostSales 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales 2022-01-31 05050346 dpl-frs:CostSales 2023-01-31 05050346 dpl-frs:DistributionCosts 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses 2022-02-01 2023-01-31 05050346 frs-bus:Director1 2022-02-01 2023-01-31 05050346 frs-bus:Director1 2022-01-31 05050346 frs-bus:Director1 2023-01-31 05050346 1 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 1 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 1 2023-01-31 05050346 2 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 2 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 2 2023-01-31 05050346 3 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 3 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 3 2023-01-31 05050346 4 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 4 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 4 2023-01-31 05050346 5 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 5 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 5 2023-01-31 05050346 6 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 6 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 6 2023-01-31 05050346 7 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 7 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 7 2023-01-31 05050346 8 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 8 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 8 2023-01-31 05050346 9 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 9 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 9 2023-01-31 05050346 10 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 10 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 10 2023-01-31 05050346 11 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 11 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 11 2023-01-31 05050346 12 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 12 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 12 2023-01-31 05050346 13 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 13 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 13 2023-01-31 05050346 14 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 14 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 14 2023-01-31 05050346 15 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 15 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 15 2023-01-31 05050346 16 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 16 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 16 2023-01-31 05050346 17 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 17 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 17 2023-01-31 05050346 18 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 18 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 18 2023-01-31 05050346 19 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 19 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 19 2023-01-31 05050346 20 2022-02-01 2023-01-31 05050346 frs-core:CurrentFinancialInstruments 20 2023-01-31 05050346 frs-core:Non-currentFinancialInstruments 20 2023-01-31 05050346 dpl-frs:Item1 2022-02-01 2023-01-31 05050346 dpl-frs:Item1 2022-01-31 05050346 dpl-frs:Item1 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item1 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item1 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item1 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-02-01 2023-01-31 05050346 dpl-frs:Item2 2022-02-01 2023-01-31 05050346 dpl-frs:Item2 2022-01-31 05050346 dpl-frs:Item2 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item2 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item2 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item2 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-02-01 2023-01-31 05050346 dpl-frs:Item3 2022-02-01 2023-01-31 05050346 dpl-frs:Item3 2022-01-31 05050346 dpl-frs:Item3 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item3 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item3 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item3 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-02-01 2023-01-31 05050346 dpl-frs:Item4 2022-02-01 2023-01-31 05050346 dpl-frs:Item4 2022-01-31 05050346 dpl-frs:Item4 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item4 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item4 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item4 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-02-01 2023-01-31 05050346 dpl-frs:Item5 2022-02-01 2023-01-31 05050346 dpl-frs:Item5 2022-01-31 05050346 dpl-frs:Item5 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item5 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item5 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item5 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-02-01 2023-01-31 05050346 dpl-frs:Item6 2022-02-01 2023-01-31 05050346 dpl-frs:Item6 2022-01-31 05050346 dpl-frs:Item6 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item6 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item6 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item6 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-02-01 2023-01-31 05050346 dpl-frs:Item7 2022-02-01 2023-01-31 05050346 dpl-frs:Item7 2022-01-31 05050346 dpl-frs:Item7 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 05050346 dpl-frs:Item8 2022-02-01 2023-01-31 05050346 dpl-frs:Item8 2022-01-31 05050346 dpl-frs:Item8 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 05050346 dpl-frs:Item9 2022-02-01 2023-01-31 05050346 dpl-frs:Item9 2022-01-31 05050346 dpl-frs:Item9 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 05050346 dpl-frs:Item10 2022-02-01 2023-01-31 05050346 dpl-frs:Item10 2022-01-31 05050346 dpl-frs:Item10 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 05050346 dpl-frs:Item11 2022-02-01 2023-01-31 05050346 dpl-frs:Item11 2022-01-31 05050346 dpl-frs:Item11 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 05050346 dpl-frs:Item12 2022-02-01 2023-01-31 05050346 dpl-frs:Item12 2022-01-31 05050346 dpl-frs:Item12 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 05050346 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 05050346 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 05050346 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 05050346 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 05050346 1 2022-02-01 2023-01-31 05050346 frs-countries:EnglandWales 2022-02-01 2023-01-31
Registered number: 05050346
J L Environmental Limited
Financial Statements
For The Year Ended 31 January 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05050346
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,625 7,500
5,625 7,500
CURRENT ASSETS
Debtors 5 27,877 6,887
Cash at bank and in hand 96,157 109,941
124,034 116,828
Creditors: Amounts Falling Due Within One Year 6 (53,891 ) (66,095 )
NET CURRENT ASSETS (LIABILITIES) 70,143 50,733
TOTAL ASSETS LESS CURRENT LIABILITIES 75,768 58,233
Creditors: Amounts Falling Due After More Than One Year 7 - (2,285 )
NET ASSETS 75,768 55,948
CAPITAL AND RESERVES
Called up share capital 8 5 5
Profit and Loss Account 75,763 55,943
SHAREHOLDERS' FUNDS 75,768 55,948
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Lowe
Director
28 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J L Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05050346 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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:
Motor Vehicles 25% Reducing balance
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2023 17,778
As at 31 January 2024 17,778
Depreciation
As at 1 February 2023 10,278
Provided during the period 1,875
As at 31 January 2024 12,153
Net Book Value
As at 31 January 2024 5,625
As at 1 February 2023 7,500
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,253 6,665
Other debtors 624 222
27,877 6,887
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,247 5,079
Other creditors 32,610 43,781
Taxation and social security 19,034 17,235
53,891 66,095
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - 2,285
- 2,285
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
Page 5