Acorah Software Products - Accounts Production 14.3.260 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 09460600 Miss CONKA PETROVA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09460600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 09460600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-02-28 09460600 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-03-01 2024-02-28 09460600 frs-core:AllSubsidiaries 2023-03-01 2024-02-28 09460600 frs-core:KeyManagementPersonnel 2023-03-01 2024-02-28 09460600 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-03-01 2024-02-28 09460600 frs-core:OtherRelatedParties 2023-03-01 2024-02-28 09460600 2023-02-28 09460600 2024-02-28 09460600 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 2023-03-01 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 2024-02-28 09460600 frs-core:AfterOneYear 2023-03-01 2024-02-28 09460600 frs-core:BetweenOneFiveYears 2023-03-01 2024-02-28 09460600 frs-core:BetweenOneFiveYears 2024-02-28 09460600 frs-core:ComputerEquipment 2024-02-28 09460600 frs-core:ComputerEquipment 2023-03-01 2024-02-28 09460600 frs-core:ComputerEquipment 2023-02-28 09460600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-02-28 09460600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-01 2024-02-28 09460600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 09460600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-28 09460600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-01 2024-02-28 09460600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 09460600 frs-core:FurnitureFittings 2024-02-28 09460600 frs-core:FurnitureFittings 2023-03-01 2024-02-28 09460600 frs-core:FurnitureFittings 2023-02-28 09460600 frs-core:NetGoodwill 2024-02-28 09460600 frs-core:NetGoodwill 2023-03-01 2024-02-28 09460600 frs-core:NetGoodwill 2023-02-28 09460600 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-28 09460600 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-01 2024-02-28 09460600 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 09460600 frs-core:LandBuildings 2024-02-28 09460600 frs-core:LandBuildings 2023-03-01 2024-02-28 09460600 frs-core:LandBuildings 2023-02-28 09460600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 09460600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-01 2024-02-28 09460600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 09460600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-28 09460600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 09460600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 09460600 frs-core:MoreThanFiveYears 2023-03-01 2024-02-28 09460600 frs-core:MoreThanFiveYears 2024-02-28 09460600 frs-core:MotorVehicles 2024-02-28 09460600 frs-core:MotorVehicles 2023-03-01 2024-02-28 09460600 frs-core:MotorVehicles 2023-02-28 09460600 frs-core:OtherResidualIntangibleAssets 2024-02-28 09460600 frs-core:OtherResidualIntangibleAssets 2023-03-01 2024-02-28 09460600 frs-core:OtherResidualIntangibleAssets 2023-02-28 09460600 frs-core:PlantMachinery 2024-02-28 09460600 frs-core:PlantMachinery 2023-03-01 2024-02-28 09460600 frs-core:PlantMachinery 2023-02-28 09460600 frs-core:Secured 2024-02-28 09460600 frs-core:Unsecured 2024-02-28 09460600 frs-core:WithinOneYear 2023-03-01 2024-02-28 09460600 frs-core:WithinOneYear 2024-02-28 09460600 frs-core:CapitalRedemptionReserve 2023-03-01 2024-02-28 09460600 frs-core:CapitalRedemptionReserve 2023-02-28 09460600 frs-core:CapitalRedemptionReserve 2024-02-28 09460600 frs-core:OtherReservesSubtotal 2023-03-01 2024-02-28 09460600 frs-core:OtherReservesSubtotal 2023-02-28 09460600 frs-core:OtherReservesSubtotal 2024-02-28 09460600 frs-core:RevaluationReserve 2023-03-01 2024-02-28 09460600 frs-core:RevaluationReserve 2023-02-28 09460600 frs-core:RevaluationReserve 2024-02-28 09460600 frs-core:SharePremium 2023-03-01 2024-02-28 09460600 frs-core:SharePremium 2023-02-28 09460600 frs-core:SharePremium 2024-02-28 09460600 frs-core:ShareCapital 2023-03-01 2024-02-28 09460600 frs-core:ShareCapital 2023-02-28 09460600 frs-core:ShareCapital 2024-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2023-03-01 2024-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-02-28 09460600 frs-countries:UnitedKingdom 2023-03-01 2024-02-28 09460600 frs-countries:Europe 2023-03-01 2024-02-28 09460600 frs-countries:NorthAmerica 2023-03-01 2024-02-28 09460600 frs-countries:SouthAmerica 2023-03-01 2024-02-28 09460600 frs-countries:Asia 2023-03-01 2024-02-28 09460600 frs-countries:RestWorldOutsideUK 2023-03-01 2024-02-28 09460600 frs-bus:HighestPaidDirector 2023-03-01 2024-02-28 09460600 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 09460600 frs-bus:CompanyLimitedByGuarantee 2023-03-01 2024-02-28 09460600 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-01 2024-02-28 09460600 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-01 2024-02-28 09460600 frs-bus:FullAccounts 2023-03-01 2024-02-28 09460600 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 09460600 frs-bus:AbridgedAccounts 2023-03-01 2024-02-28 09460600 frs-bus:FRS102 2023-03-01 2024-02-28 09460600 frs-bus:MediumEntities 2023-03-01 2024-02-28 09460600 frs-bus:SmallEntities 2023-03-01 2024-02-28 09460600 frs-bus:EntityHasNeverTraded 2023-03-01 2024-02-28 09460600 frs-bus:EntityNoLongerTradingButTradedInPast 2023-03-01 2024-02-28 09460600 frs-bus:Audited 2023-03-01 2024-02-28 09460600 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 09460600 frs-bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-28 09460600 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-03-01 2024-02-28 09460600 frs-bus:LargeCompaniesRegimeForAccounts 2023-03-01 2024-02-28 09460600 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-03-01 2024-02-28 09460600 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 09460600 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-03-01 2024-02-28 09460600 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-03-01 2024-02-28 09460600 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-03-01 2024-02-28 09460600 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-28 09460600 frs-bus:OrdinaryShareClass1 2023-02-28 09460600 frs-bus:OrdinaryShareClass1 2024-02-28 09460600 frs-bus:OrdinaryShareClass2 2023-03-01 2024-02-28 09460600 frs-bus:OrdinaryShareClass2 2023-02-28 09460600 frs-bus:OrdinaryShareClass2 2024-02-28 09460600 frs-bus:OrdinaryShareClass3 2023-03-01 2024-02-28 09460600 frs-bus:OrdinaryShareClass3 2023-02-28 09460600 frs-bus:OrdinaryShareClass3 2024-02-28 09460600 frs-bus:OrdinaryShareClass4 2023-03-01 2024-02-28 09460600 frs-bus:OrdinaryShareClass4 2023-02-28 09460600 frs-bus:OrdinaryShareClass4 2024-02-28 09460600 frs-bus:OrdinaryShareClass5 2023-03-01 2024-02-28 09460600 frs-bus:OrdinaryShareClass5 2023-02-28 09460600 frs-bus:OrdinaryShareClass5 2024-02-28 09460600 frs-bus:PreferenceShareClass1 2023-03-01 2024-02-28 09460600 frs-bus:PreferenceShareClass1 2023-02-28 09460600 frs-bus:PreferenceShareClass1 2024-02-28 09460600 frs-bus:PreferenceShareClass2 2023-03-01 2024-02-28 09460600 frs-bus:PreferenceShareClass2 2023-02-28 09460600 frs-bus:PreferenceShareClass2 2024-02-28 09460600 frs-bus:PreferenceShareClass3 2023-03-01 2024-02-28 09460600 frs-bus:PreferenceShareClass3 2023-02-28 09460600 frs-bus:PreferenceShareClass3 2024-02-28 09460600 frs-bus:PreferenceShareClass4 2023-03-01 2024-02-28 09460600 frs-bus:PreferenceShareClass4 2023-02-28 09460600 frs-bus:PreferenceShareClass4 2024-02-28 09460600 frs-bus:PreferenceShareClass5 2023-03-01 2024-02-28 09460600 frs-bus:PreferenceShareClass5 2023-02-28 09460600 frs-bus:PreferenceShareClass5 2024-02-28 09460600 1 2023-03-01 2024-02-28 09460600 1 2024-02-28 09460600 1 2023-03-01 2024-02-28 09460600 frs-core:LeasedAssets 2023-03-01 2024-02-28 09460600 frs-core:OwnedAssets 2023-03-01 2024-02-28 09460600 frs-core:CurrencyRisk 2023-03-01 2024-02-28 09460600 frs-core:MarketRisk 2023-03-01 2024-02-28 09460600 frs-core:InterestRateRisk 2023-03-01 2024-02-28 09460600 frs-core:DeferredTaxation 2023-03-01 2024-02-28 09460600 frs-core:DeferredTaxation 2023-02-28 09460600 frs-core:DeferredTaxation 2024-02-28 09460600 frs-core:OtherProvisionsContingentLiabilities 2023-03-01 2024-02-28 09460600 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 09460600 frs-core:OtherProvisionsContingentLiabilities 2024-02-28 09460600 frs-core:ProvisionsDeferredTax 2024-02-28 09460600 frs-core:OtherDeferredTax 2024-02-28 09460600 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-02-28 09460600 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-02-28 09460600 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-02-28 09460600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-01 2024-02-28 09460600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 09460600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-01 2024-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-01 2024-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-02-28 09460600 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-02-28 09460600 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-02-28 09460600 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-02-28 09460600 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-02-28 09460600 frs-core:Share-basedPaymentsDeferredTax 2024-02-28 09460600 frs-core:TaxCreditsDeferredTax 2024-02-28 09460600 frs-core:CostValuation 2023-02-28 09460600 frs-core:AdditionsToInvestments 2024-02-28 09460600 frs-core:DisposalsRepaymentsInvestments 2024-02-28 09460600 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-02-28 09460600 frs-core:OtherIncreaseDecreaseInInvestments 2024-02-28 09460600 frs-core:CostValuation 2024-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments 2024-02-28 09460600 frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09460600 frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 09460600 dpl-frs:CostSales 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales 2023-02-28 09460600 dpl-frs:CostSales 2024-02-28 09460600 dpl-frs:DistributionCosts 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses 2023-03-01 2024-02-28 09460600 frs-bus:Director1 2023-03-01 2024-02-28 09460600 frs-bus:Director1 2023-02-28 09460600 frs-bus:Director1 2024-02-28 09460600 1 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 1 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 1 2024-02-28 09460600 2 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 2 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 2 2024-02-28 09460600 3 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 3 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 3 2024-02-28 09460600 4 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 4 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 4 2024-02-28 09460600 5 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 5 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 5 2024-02-28 09460600 6 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 6 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 6 2024-02-28 09460600 7 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 7 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 7 2024-02-28 09460600 8 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 8 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 8 2024-02-28 09460600 9 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 9 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 9 2024-02-28 09460600 10 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 10 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 10 2024-02-28 09460600 11 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 11 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 11 2024-02-28 09460600 12 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 12 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 12 2024-02-28 09460600 13 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 13 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 13 2024-02-28 09460600 14 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 14 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 14 2024-02-28 09460600 15 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 15 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 15 2024-02-28 09460600 16 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 16 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 16 2024-02-28 09460600 17 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 17 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 17 2024-02-28 09460600 18 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 18 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 18 2024-02-28 09460600 19 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 19 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 19 2024-02-28 09460600 20 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments 20 2024-02-28 09460600 frs-core:Non-currentFinancialInstruments 20 2024-02-28 09460600 dpl-frs:Item1 2023-03-01 2024-02-28 09460600 dpl-frs:Item1 2023-02-28 09460600 dpl-frs:Item1 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item1 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item1 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item1 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-03-01 2024-02-28 09460600 dpl-frs:Item2 2023-03-01 2024-02-28 09460600 dpl-frs:Item2 2023-02-28 09460600 dpl-frs:Item2 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item2 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item2 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item2 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-03-01 2024-02-28 09460600 dpl-frs:Item3 2023-03-01 2024-02-28 09460600 dpl-frs:Item3 2023-02-28 09460600 dpl-frs:Item3 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item3 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item3 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item3 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-03-01 2024-02-28 09460600 dpl-frs:Item4 2023-03-01 2024-02-28 09460600 dpl-frs:Item4 2023-02-28 09460600 dpl-frs:Item4 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item4 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item4 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item4 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-03-01 2024-02-28 09460600 dpl-frs:Item5 2023-03-01 2024-02-28 09460600 dpl-frs:Item5 2023-02-28 09460600 dpl-frs:Item5 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item5 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item5 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item5 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-03-01 2024-02-28 09460600 dpl-frs:Item6 2023-03-01 2024-02-28 09460600 dpl-frs:Item6 2023-02-28 09460600 dpl-frs:Item6 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item6 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item6 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item6 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-03-01 2024-02-28 09460600 dpl-frs:Item7 2023-03-01 2024-02-28 09460600 dpl-frs:Item7 2023-02-28 09460600 dpl-frs:Item7 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item7 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item7 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item7 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-03-01 2024-02-28 09460600 dpl-frs:Item8 2023-03-01 2024-02-28 09460600 dpl-frs:Item8 2023-02-28 09460600 dpl-frs:Item8 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item8 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item8 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item8 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-03-01 2024-02-28 09460600 dpl-frs:Item9 2023-03-01 2024-02-28 09460600 dpl-frs:Item9 2023-02-28 09460600 dpl-frs:Item9 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item9 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item9 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item9 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-03-01 2024-02-28 09460600 dpl-frs:Item10 2023-03-01 2024-02-28 09460600 dpl-frs:Item10 2023-02-28 09460600 dpl-frs:Item10 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item10 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item10 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item10 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-03-01 2024-02-28 09460600 dpl-frs:Item11 2023-03-01 2024-02-28 09460600 dpl-frs:Item11 2023-02-28 09460600 dpl-frs:Item11 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item11 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item11 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item11 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-03-01 2024-02-28 09460600 dpl-frs:Item12 2023-03-01 2024-02-28 09460600 dpl-frs:Item12 2023-02-28 09460600 dpl-frs:Item12 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item12 2023-03-01 2024-02-28 09460600 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item12 2024-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item12 2023-03-01 2024-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-03-01 2024-02-28 09460600 1 2023-03-01 2024-02-28 09460600 frs-countries:EnglandWales 2023-03-01 2024-02-28 09460600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 09460600 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 09460600 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 09460600 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 09460600 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 09460600 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 09460600 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 09460600 2022-02-28 09460600 2023-02-28 09460600 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 2023-02-28 09460600 frs-core:AfterOneYear 2022-03-01 2023-02-28 09460600 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 09460600 frs-core:BetweenOneFiveYears 2023-02-28 09460600 frs-core:ComputerEquipment 2023-02-28 09460600 frs-core:ComputerEquipment 2022-03-01 2023-02-28 09460600 frs-core:ComputerEquipment 2022-02-28 09460600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 09460600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 09460600 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 09460600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 09460600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 09460600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 09460600 frs-core:FurnitureFittings 2023-02-28 09460600 frs-core:FurnitureFittings 2022-03-01 2023-02-28 09460600 frs-core:FurnitureFittings 2022-02-28 09460600 frs-core:NetGoodwill 2023-02-28 09460600 frs-core:NetGoodwill 2022-03-01 2023-02-28 09460600 frs-core:NetGoodwill 2022-02-28 09460600 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 09460600 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 09460600 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 09460600 frs-core:LandBuildings 2023-02-28 09460600 frs-core:LandBuildings 2022-03-01 2023-02-28 09460600 frs-core:LandBuildings 2022-02-28 09460600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 09460600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 09460600 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 09460600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 09460600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 09460600 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 09460600 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 09460600 frs-core:MoreThanFiveYears 2023-02-28 09460600 frs-core:MotorVehicles 2023-02-28 09460600 frs-core:MotorVehicles 2022-03-01 2023-02-28 09460600 frs-core:MotorVehicles 2022-02-28 09460600 frs-core:OtherResidualIntangibleAssets 2023-02-28 09460600 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 09460600 frs-core:OtherResidualIntangibleAssets 2022-02-28 09460600 frs-core:PlantMachinery 2023-02-28 09460600 frs-core:PlantMachinery 2022-03-01 2023-02-28 09460600 frs-core:PlantMachinery 2022-02-28 09460600 frs-core:Secured 2023-02-28 09460600 frs-core:Unsecured 2023-02-28 09460600 frs-core:WithinOneYear 2022-03-01 2023-02-28 09460600 frs-core:WithinOneYear 2023-02-28 09460600 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 09460600 frs-core:CapitalRedemptionReserve 2022-02-28 09460600 frs-core:CapitalRedemptionReserve 2023-02-28 09460600 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 09460600 frs-core:OtherReservesSubtotal 2022-02-28 09460600 frs-core:OtherReservesSubtotal 2023-02-28 09460600 frs-core:RevaluationReserve 2022-03-01 2023-02-28 09460600 frs-core:RevaluationReserve 2022-02-28 09460600 frs-core:RevaluationReserve 2023-02-28 09460600 frs-core:SharePremium 2022-03-01 2023-02-28 09460600 frs-core:SharePremium 2022-02-28 09460600 frs-core:SharePremium 2023-02-28 09460600 frs-core:ShareCapital 2022-03-01 2023-02-28 09460600 frs-core:ShareCapital 2022-02-28 09460600 frs-core:ShareCapital 2023-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09460600 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 09460600 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 09460600 frs-countries:Europe 2022-03-01 2023-02-28 09460600 frs-countries:NorthAmerica 2022-03-01 2023-02-28 09460600 frs-countries:SouthAmerica 2022-03-01 2023-02-28 09460600 frs-countries:Asia 2022-03-01 2023-02-28 09460600 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 09460600 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 09460600 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 09460600 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 09460600 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 09460600 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 09460600 frs-bus:FullAccounts 2022-03-01 2023-02-28 09460600 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 09460600 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 09460600 frs-bus:FRS102 2022-03-01 2023-02-28 09460600 frs-bus:MediumEntities 2022-03-01 2023-02-28 09460600 frs-bus:SmallEntities 2022-03-01 2023-02-28 09460600 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 09460600 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 09460600 frs-bus:Audited 2022-03-01 2023-02-28 09460600 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 09460600 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 09460600 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09460600 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09460600 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09460600 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 09460600 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09460600 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09460600 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 09460600 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 09460600 frs-bus:OrdinaryShareClass1 2022-02-28 09460600 frs-bus:OrdinaryShareClass1 2023-02-28 09460600 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 09460600 frs-bus:OrdinaryShareClass2 2022-02-28 09460600 frs-bus:OrdinaryShareClass2 2023-02-28 09460600 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 09460600 frs-bus:OrdinaryShareClass3 2022-02-28 09460600 frs-bus:OrdinaryShareClass3 2023-02-28 09460600 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 09460600 frs-bus:OrdinaryShareClass4 2022-02-28 09460600 frs-bus:OrdinaryShareClass4 2023-02-28 09460600 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 09460600 frs-bus:OrdinaryShareClass5 2022-02-28 09460600 frs-bus:OrdinaryShareClass5 2023-02-28 09460600 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 09460600 frs-bus:PreferenceShareClass1 2022-02-28 09460600 frs-bus:PreferenceShareClass1 2023-02-28 09460600 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 09460600 frs-bus:PreferenceShareClass2 2022-02-28 09460600 frs-bus:PreferenceShareClass2 2023-02-28 09460600 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 09460600 frs-bus:PreferenceShareClass3 2022-02-28 09460600 frs-bus:PreferenceShareClass3 2023-02-28 09460600 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 09460600 frs-bus:PreferenceShareClass4 2022-02-28 09460600 frs-bus:PreferenceShareClass4 2023-02-28 09460600 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 09460600 frs-bus:PreferenceShareClass5 2022-02-28 09460600 frs-bus:PreferenceShareClass5 2023-02-28 09460600 1 2022-03-01 2023-02-28 09460600 1 2023-02-28 09460600 1 2022-03-01 2023-02-28 09460600 frs-core:LeasedAssets 2022-03-01 2023-02-28 09460600 frs-core:OwnedAssets 2022-03-01 2023-02-28 09460600 frs-core:CurrencyRisk 2022-03-01 2023-02-28 09460600 frs-core:MarketRisk 2022-03-01 2023-02-28 09460600 frs-core:InterestRateRisk 2022-03-01 2023-02-28 09460600 frs-core:DeferredTaxation 2022-03-01 2023-02-28 09460600 frs-core:DeferredTaxation 2022-02-28 09460600 frs-core:DeferredTaxation 2023-02-28 09460600 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 09460600 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 09460600 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 09460600 frs-core:ProvisionsDeferredTax 2023-02-28 09460600 frs-core:OtherDeferredTax 2023-02-28 09460600 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 09460600 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 09460600 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 09460600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 09460600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 09460600 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 09460600 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 09460600 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 09460600 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 09460600 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 09460600 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 09460600 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 09460600 frs-core:TaxCreditsDeferredTax 2023-02-28 09460600 frs-core:CostValuation 2022-02-28 09460600 frs-core:AdditionsToInvestments 2023-02-28 09460600 frs-core:DisposalsRepaymentsInvestments 2023-02-28 09460600 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 09460600 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 09460600 frs-core:CostValuation 2023-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 09460600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 09460600 frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:ListedExchangeTraded 2022-02-28 09460600 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 09460600 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 09460600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09460600 frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:UnlistedNon-exchangeTraded 2022-02-28 09460600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 09460600 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 09460600 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09460600 dpl-frs:CostSales 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales 2022-02-28 09460600 dpl-frs:CostSales 2023-02-28 09460600 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 09460600 frs-bus:Director1 2022-03-01 2023-02-28 09460600 frs-bus:Director1 2022-02-28 09460600 frs-bus:Director1 2023-02-28 09460600 1 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 1 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 1 2023-02-28 09460600 2 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 2 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 2 2023-02-28 09460600 3 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 3 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 3 2023-02-28 09460600 4 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 4 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 4 2023-02-28 09460600 5 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 5 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 5 2023-02-28 09460600 6 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 6 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 6 2023-02-28 09460600 7 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 7 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 7 2023-02-28 09460600 8 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 8 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 8 2023-02-28 09460600 9 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 9 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 9 2023-02-28 09460600 10 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 10 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 10 2023-02-28 09460600 11 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 11 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 11 2023-02-28 09460600 12 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 12 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 12 2023-02-28 09460600 13 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 13 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 13 2023-02-28 09460600 14 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 14 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 14 2023-02-28 09460600 15 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 15 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 15 2023-02-28 09460600 16 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 16 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 16 2023-02-28 09460600 17 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 17 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 17 2023-02-28 09460600 18 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 18 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 18 2023-02-28 09460600 19 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 19 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 19 2023-02-28 09460600 20 2022-03-01 2023-02-28 09460600 frs-core:CurrentFinancialInstruments 20 2023-02-28 09460600 frs-core:Non-currentFinancialInstruments 20 2023-02-28 09460600 dpl-frs:Item1 2022-03-01 2023-02-28 09460600 dpl-frs:Item1 2022-02-28 09460600 dpl-frs:Item1 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 09460600 dpl-frs:Item2 2022-03-01 2023-02-28 09460600 dpl-frs:Item2 2022-02-28 09460600 dpl-frs:Item2 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 09460600 dpl-frs:Item3 2022-03-01 2023-02-28 09460600 dpl-frs:Item3 2022-02-28 09460600 dpl-frs:Item3 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 09460600 dpl-frs:Item4 2022-03-01 2023-02-28 09460600 dpl-frs:Item4 2022-02-28 09460600 dpl-frs:Item4 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 09460600 dpl-frs:Item5 2022-03-01 2023-02-28 09460600 dpl-frs:Item5 2022-02-28 09460600 dpl-frs:Item5 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 09460600 dpl-frs:Item6 2022-03-01 2023-02-28 09460600 dpl-frs:Item6 2022-02-28 09460600 dpl-frs:Item6 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 09460600 dpl-frs:Item7 2022-03-01 2023-02-28 09460600 dpl-frs:Item7 2022-02-28 09460600 dpl-frs:Item7 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 09460600 dpl-frs:Item8 2022-03-01 2023-02-28 09460600 dpl-frs:Item8 2022-02-28 09460600 dpl-frs:Item8 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 09460600 dpl-frs:Item9 2022-03-01 2023-02-28 09460600 dpl-frs:Item9 2022-02-28 09460600 dpl-frs:Item9 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 09460600 dpl-frs:Item10 2022-03-01 2023-02-28 09460600 dpl-frs:Item10 2022-02-28 09460600 dpl-frs:Item10 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 09460600 dpl-frs:Item11 2022-03-01 2023-02-28 09460600 dpl-frs:Item11 2022-02-28 09460600 dpl-frs:Item11 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 09460600 dpl-frs:Item12 2022-03-01 2023-02-28 09460600 dpl-frs:Item12 2022-02-28 09460600 dpl-frs:Item12 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 09460600 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09460600 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 09460600 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 09460600 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 09460600 1 2022-03-01 2023-02-28 09460600 frs-countries:EnglandWales 2022-03-01 2023-02-28
Registered number: 09460600
Tsoneva Ltd
Financial Statements
For The Year Ended 28 February 2024
YBSM Partners Ltd
FCCA
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 09460600
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 3,428 4,653
3,428 4,653
Creditors: Amounts Falling Due Within One Year 4 (9,695 ) (4,500 )
NET CURRENT ASSETS (LIABILITIES) (6,267 ) 153
TOTAL ASSETS LESS CURRENT LIABILITIES (6,267 ) 153
Creditors: Amounts Falling Due After More Than One Year 5 (22,385 ) (31,092 )
NET LIABILITIES (28,652 ) (30,939 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (28,752 ) (31,039 )
SHAREHOLDERS' FUNDS (28,652) (30,939)
For the year ending 28 February 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 her 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
Miss CONKA PETROVA
Director
06/03/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tsoneva Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09460600 . The registered office is Flat 14 Tredegar House,97-99 Bow Road, London, E3 2AN.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Director's loan account 9,695 4,500
9,695 4,500
5. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bounce Back loans (Long term liabilities - creditors > 1 year) 22,385 31,092
22,385 31,092
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 2