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 11187874 Mr A Behal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11187874 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 11187874 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-02-28 11187874 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-03-01 2024-02-28 11187874 frs-core:AllSubsidiaries 2023-03-01 2024-02-28 11187874 frs-core:KeyManagementPersonnel 2023-03-01 2024-02-28 11187874 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-03-01 2024-02-28 11187874 frs-core:OtherRelatedParties 2023-03-01 2024-02-28 11187874 2023-02-28 11187874 2024-02-28 11187874 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 2023-03-01 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 2024-02-28 11187874 frs-core:AfterOneYear 2023-03-01 2024-02-28 11187874 frs-core:BetweenOneFiveYears 2023-03-01 2024-02-28 11187874 frs-core:BetweenOneFiveYears 2024-02-28 11187874 frs-core:ComputerEquipment 2024-02-28 11187874 frs-core:ComputerEquipment 2023-03-01 2024-02-28 11187874 frs-core:ComputerEquipment 2023-02-28 11187874 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-02-28 11187874 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-01 2024-02-28 11187874 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 11187874 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-28 11187874 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-01 2024-02-28 11187874 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 11187874 frs-core:FurnitureFittings 2024-02-28 11187874 frs-core:FurnitureFittings 2023-03-01 2024-02-28 11187874 frs-core:FurnitureFittings 2023-02-28 11187874 frs-core:NetGoodwill 2024-02-28 11187874 frs-core:NetGoodwill 2023-03-01 2024-02-28 11187874 frs-core:NetGoodwill 2023-02-28 11187874 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-28 11187874 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-01 2024-02-28 11187874 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 11187874 frs-core:LandBuildings 2024-02-28 11187874 frs-core:LandBuildings 2023-03-01 2024-02-28 11187874 frs-core:LandBuildings 2023-02-28 11187874 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 11187874 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-01 2024-02-28 11187874 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 11187874 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-28 11187874 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 11187874 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 11187874 frs-core:MoreThanFiveYears 2023-03-01 2024-02-28 11187874 frs-core:MoreThanFiveYears 2024-02-28 11187874 frs-core:MotorVehicles 2024-02-28 11187874 frs-core:MotorVehicles 2023-03-01 2024-02-28 11187874 frs-core:MotorVehicles 2023-02-28 11187874 frs-core:OtherResidualIntangibleAssets 2024-02-28 11187874 frs-core:OtherResidualIntangibleAssets 2023-03-01 2024-02-28 11187874 frs-core:OtherResidualIntangibleAssets 2023-02-28 11187874 frs-core:PlantMachinery 2024-02-28 11187874 frs-core:PlantMachinery 2023-03-01 2024-02-28 11187874 frs-core:PlantMachinery 2023-02-28 11187874 frs-core:Secured 2024-02-28 11187874 frs-core:Unsecured 2024-02-28 11187874 frs-core:WithinOneYear 2023-03-01 2024-02-28 11187874 frs-core:WithinOneYear 2024-02-28 11187874 frs-core:CapitalRedemptionReserve 2023-03-01 2024-02-28 11187874 frs-core:CapitalRedemptionReserve 2023-02-28 11187874 frs-core:CapitalRedemptionReserve 2024-02-28 11187874 frs-core:OtherReservesSubtotal 2023-03-01 2024-02-28 11187874 frs-core:OtherReservesSubtotal 2023-02-28 11187874 frs-core:OtherReservesSubtotal 2024-02-28 11187874 frs-core:RevaluationReserve 2023-03-01 2024-02-28 11187874 frs-core:RevaluationReserve 2023-02-28 11187874 frs-core:RevaluationReserve 2024-02-28 11187874 frs-core:SharePremium 2023-03-01 2024-02-28 11187874 frs-core:SharePremium 2023-02-28 11187874 frs-core:SharePremium 2024-02-28 11187874 frs-core:ShareCapital 2023-03-01 2024-02-28 11187874 frs-core:ShareCapital 2023-02-28 11187874 frs-core:ShareCapital 2024-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2023-03-01 2024-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2023-02-28 11187874 frs-countries:UnitedKingdom 2023-03-01 2024-02-28 11187874 frs-countries:Europe 2023-03-01 2024-02-28 11187874 frs-countries:NorthAmerica 2023-03-01 2024-02-28 11187874 frs-countries:SouthAmerica 2023-03-01 2024-02-28 11187874 frs-countries:Asia 2023-03-01 2024-02-28 11187874 frs-countries:RestWorldOutsideUK 2023-03-01 2024-02-28 11187874 frs-bus:HighestPaidDirector 2023-03-01 2024-02-28 11187874 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 11187874 frs-bus:CompanyLimitedByGuarantee 2023-03-01 2024-02-28 11187874 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-01 2024-02-28 11187874 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-01 2024-02-28 11187874 frs-bus:FullAccounts 2023-03-01 2024-02-28 11187874 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 11187874 frs-bus:AbridgedAccounts 2023-03-01 2024-02-28 11187874 frs-bus:FRS102 2023-03-01 2024-02-28 11187874 frs-bus:MediumEntities 2023-03-01 2024-02-28 11187874 frs-bus:SmallEntities 2023-03-01 2024-02-28 11187874 frs-bus:EntityHasNeverTraded 2023-03-01 2024-02-28 11187874 frs-bus:EntityNoLongerTradingButTradedInPast 2023-03-01 2024-02-28 11187874 frs-bus:Audited 2023-03-01 2024-02-28 11187874 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 11187874 frs-bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-28 11187874 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2023-03-01 2024-02-28 11187874 frs-bus:LargeCompaniesRegimeForAccounts 2023-03-01 2024-02-28 11187874 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2023-03-01 2024-02-28 11187874 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 11187874 frs-bus:LargeCompaniesRegimeForDirectorsReport 2023-03-01 2024-02-28 11187874 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2023-03-01 2024-02-28 11187874 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-03-01 2024-02-28 11187874 frs-bus:OrdinaryShareClass1 2023-03-01 2024-02-28 11187874 frs-bus:OrdinaryShareClass1 2023-02-28 11187874 frs-bus:OrdinaryShareClass1 2024-02-28 11187874 frs-bus:OrdinaryShareClass2 2023-03-01 2024-02-28 11187874 frs-bus:OrdinaryShareClass2 2023-02-28 11187874 frs-bus:OrdinaryShareClass2 2024-02-28 11187874 frs-bus:OrdinaryShareClass3 2023-03-01 2024-02-28 11187874 frs-bus:OrdinaryShareClass3 2023-02-28 11187874 frs-bus:OrdinaryShareClass3 2024-02-28 11187874 frs-bus:OrdinaryShareClass4 2023-03-01 2024-02-28 11187874 frs-bus:OrdinaryShareClass4 2023-02-28 11187874 frs-bus:OrdinaryShareClass4 2024-02-28 11187874 frs-bus:OrdinaryShareClass5 2023-03-01 2024-02-28 11187874 frs-bus:OrdinaryShareClass5 2023-02-28 11187874 frs-bus:OrdinaryShareClass5 2024-02-28 11187874 frs-bus:PreferenceShareClass1 2023-03-01 2024-02-28 11187874 frs-bus:PreferenceShareClass1 2023-02-28 11187874 frs-bus:PreferenceShareClass1 2024-02-28 11187874 frs-bus:PreferenceShareClass2 2023-03-01 2024-02-28 11187874 frs-bus:PreferenceShareClass2 2023-02-28 11187874 frs-bus:PreferenceShareClass2 2024-02-28 11187874 frs-bus:PreferenceShareClass3 2023-03-01 2024-02-28 11187874 frs-bus:PreferenceShareClass3 2023-02-28 11187874 frs-bus:PreferenceShareClass3 2024-02-28 11187874 frs-bus:PreferenceShareClass4 2023-03-01 2024-02-28 11187874 frs-bus:PreferenceShareClass4 2023-02-28 11187874 frs-bus:PreferenceShareClass4 2024-02-28 11187874 frs-bus:PreferenceShareClass5 2023-03-01 2024-02-28 11187874 frs-bus:PreferenceShareClass5 2023-02-28 11187874 frs-bus:PreferenceShareClass5 2024-02-28 11187874 1 2023-03-01 2024-02-28 11187874 1 2024-02-28 11187874 1 2023-03-01 2024-02-28 11187874 frs-core:LeasedAssets 2023-03-01 2024-02-28 11187874 frs-core:OwnedAssets 2023-03-01 2024-02-28 11187874 frs-core:CurrencyRisk 2023-03-01 2024-02-28 11187874 frs-core:MarketRisk 2023-03-01 2024-02-28 11187874 frs-core:InterestRateRisk 2023-03-01 2024-02-28 11187874 frs-core:DeferredTaxation 2023-03-01 2024-02-28 11187874 frs-core:DeferredTaxation 2023-02-28 11187874 frs-core:DeferredTaxation 2024-02-28 11187874 frs-core:OtherProvisionsContingentLiabilities 2023-03-01 2024-02-28 11187874 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 11187874 frs-core:OtherProvisionsContingentLiabilities 2024-02-28 11187874 frs-core:ProvisionsDeferredTax 2024-02-28 11187874 frs-core:OtherDeferredTax 2024-02-28 11187874 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-02-28 11187874 frs-core:TaxLossesCarry-forwardsDeferredTax 2024-02-28 11187874 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2024-02-28 11187874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-01 2024-02-28 11187874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 11187874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-01 2024-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-01 2024-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-02-28 11187874 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-02-28 11187874 frs-core:RevaluationInvestmentPropertyDeferredTax 2024-02-28 11187874 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2024-02-28 11187874 frs-core:OtherPost-employmentBenefitsDeferredTax 2024-02-28 11187874 frs-core:Share-basedPaymentsDeferredTax 2024-02-28 11187874 frs-core:TaxCreditsDeferredTax 2024-02-28 11187874 frs-core:CostValuation 2023-02-28 11187874 frs-core:AdditionsToInvestments 2024-02-28 11187874 frs-core:DisposalsRepaymentsInvestments 2024-02-28 11187874 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2024-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2024-02-28 11187874 frs-core:OtherIncreaseDecreaseInInvestments 2024-02-28 11187874 frs-core:CostValuation 2024-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2024-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments 2024-02-28 11187874 frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 11187874 frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-28 11187874 dpl-frs:CostSales 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales 2023-02-28 11187874 dpl-frs:CostSales 2024-02-28 11187874 dpl-frs:DistributionCosts 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses 2023-03-01 2024-02-28 11187874 frs-bus:Director1 2023-03-01 2024-02-28 11187874 frs-bus:Director1 2023-02-28 11187874 frs-bus:Director1 2024-02-28 11187874 1 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 1 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 1 2024-02-28 11187874 2 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 2 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 2 2024-02-28 11187874 3 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 3 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 3 2024-02-28 11187874 4 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 4 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 4 2024-02-28 11187874 5 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 5 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 5 2024-02-28 11187874 6 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 6 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 6 2024-02-28 11187874 7 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 7 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 7 2024-02-28 11187874 8 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 8 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 8 2024-02-28 11187874 9 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 9 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 9 2024-02-28 11187874 10 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 10 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 10 2024-02-28 11187874 11 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 11 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 11 2024-02-28 11187874 12 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 12 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 12 2024-02-28 11187874 13 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 13 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 13 2024-02-28 11187874 14 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 14 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 14 2024-02-28 11187874 15 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 15 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 15 2024-02-28 11187874 16 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 16 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 16 2024-02-28 11187874 17 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 17 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 17 2024-02-28 11187874 18 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 18 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 18 2024-02-28 11187874 19 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 19 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 19 2024-02-28 11187874 20 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments 20 2024-02-28 11187874 frs-core:Non-currentFinancialInstruments 20 2024-02-28 11187874 dpl-frs:Item1 2023-03-01 2024-02-28 11187874 dpl-frs:Item1 2023-02-28 11187874 dpl-frs:Item1 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item1 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item1 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item1 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2023-03-01 2024-02-28 11187874 dpl-frs:Item2 2023-03-01 2024-02-28 11187874 dpl-frs:Item2 2023-02-28 11187874 dpl-frs:Item2 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item2 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item2 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item2 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2023-03-01 2024-02-28 11187874 dpl-frs:Item3 2023-03-01 2024-02-28 11187874 dpl-frs:Item3 2023-02-28 11187874 dpl-frs:Item3 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item3 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item3 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item3 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2023-03-01 2024-02-28 11187874 dpl-frs:Item4 2023-03-01 2024-02-28 11187874 dpl-frs:Item4 2023-02-28 11187874 dpl-frs:Item4 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item4 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item4 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item4 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-03-01 2024-02-28 11187874 dpl-frs:Item5 2023-03-01 2024-02-28 11187874 dpl-frs:Item5 2023-02-28 11187874 dpl-frs:Item5 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item5 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item5 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item5 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-03-01 2024-02-28 11187874 dpl-frs:Item6 2023-03-01 2024-02-28 11187874 dpl-frs:Item6 2023-02-28 11187874 dpl-frs:Item6 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item6 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item6 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item6 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-03-01 2024-02-28 11187874 dpl-frs:Item7 2023-03-01 2024-02-28 11187874 dpl-frs:Item7 2023-02-28 11187874 dpl-frs:Item7 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item7 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item7 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item7 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-03-01 2024-02-28 11187874 dpl-frs:Item8 2023-03-01 2024-02-28 11187874 dpl-frs:Item8 2023-02-28 11187874 dpl-frs:Item8 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item8 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item8 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item8 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-03-01 2024-02-28 11187874 dpl-frs:Item9 2023-03-01 2024-02-28 11187874 dpl-frs:Item9 2023-02-28 11187874 dpl-frs:Item9 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item9 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item9 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item9 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-03-01 2024-02-28 11187874 dpl-frs:Item10 2023-03-01 2024-02-28 11187874 dpl-frs:Item10 2023-02-28 11187874 dpl-frs:Item10 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item10 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item10 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item10 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-03-01 2024-02-28 11187874 dpl-frs:Item11 2023-03-01 2024-02-28 11187874 dpl-frs:Item11 2023-02-28 11187874 dpl-frs:Item11 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item11 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item11 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item11 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-03-01 2024-02-28 11187874 dpl-frs:Item12 2023-03-01 2024-02-28 11187874 dpl-frs:Item12 2023-02-28 11187874 dpl-frs:Item12 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item12 2023-03-01 2024-02-28 11187874 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item12 2024-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item12 2023-03-01 2024-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-03-01 2024-02-28 11187874 1 2023-03-01 2024-02-28 11187874 frs-countries:EnglandWales 2023-03-01 2024-02-28 11187874 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11187874 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 11187874 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 11187874 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 11187874 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 11187874 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 11187874 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 11187874 2022-02-28 11187874 2023-02-28 11187874 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 2023-02-28 11187874 frs-core:AfterOneYear 2022-03-01 2023-02-28 11187874 frs-core:BetweenOneFiveYears 2022-03-01 2023-02-28 11187874 frs-core:BetweenOneFiveYears 2023-02-28 11187874 frs-core:ComputerEquipment 2023-02-28 11187874 frs-core:ComputerEquipment 2022-03-01 2023-02-28 11187874 frs-core:ComputerEquipment 2022-02-28 11187874 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 11187874 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-01 2023-02-28 11187874 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 11187874 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-02-28 11187874 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-01 2023-02-28 11187874 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 11187874 frs-core:FurnitureFittings 2023-02-28 11187874 frs-core:FurnitureFittings 2022-03-01 2023-02-28 11187874 frs-core:FurnitureFittings 2022-02-28 11187874 frs-core:NetGoodwill 2023-02-28 11187874 frs-core:NetGoodwill 2022-03-01 2023-02-28 11187874 frs-core:NetGoodwill 2022-02-28 11187874 frs-core:InvestmentPropertyIncludedWithinPPE 2023-02-28 11187874 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-01 2023-02-28 11187874 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 11187874 frs-core:LandBuildings 2023-02-28 11187874 frs-core:LandBuildings 2022-03-01 2023-02-28 11187874 frs-core:LandBuildings 2022-02-28 11187874 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 11187874 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-01 2023-02-28 11187874 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-02-28 11187874 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 11187874 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 11187874 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-02-28 11187874 frs-core:MoreThanFiveYears 2022-03-01 2023-02-28 11187874 frs-core:MoreThanFiveYears 2023-02-28 11187874 frs-core:MotorVehicles 2023-02-28 11187874 frs-core:MotorVehicles 2022-03-01 2023-02-28 11187874 frs-core:MotorVehicles 2022-02-28 11187874 frs-core:OtherResidualIntangibleAssets 2023-02-28 11187874 frs-core:OtherResidualIntangibleAssets 2022-03-01 2023-02-28 11187874 frs-core:OtherResidualIntangibleAssets 2022-02-28 11187874 frs-core:PlantMachinery 2023-02-28 11187874 frs-core:PlantMachinery 2022-03-01 2023-02-28 11187874 frs-core:PlantMachinery 2022-02-28 11187874 frs-core:Secured 2023-02-28 11187874 frs-core:Unsecured 2023-02-28 11187874 frs-core:WithinOneYear 2022-03-01 2023-02-28 11187874 frs-core:WithinOneYear 2023-02-28 11187874 frs-core:CapitalRedemptionReserve 2022-03-01 2023-02-28 11187874 frs-core:CapitalRedemptionReserve 2022-02-28 11187874 frs-core:CapitalRedemptionReserve 2023-02-28 11187874 frs-core:OtherReservesSubtotal 2022-03-01 2023-02-28 11187874 frs-core:OtherReservesSubtotal 2022-02-28 11187874 frs-core:OtherReservesSubtotal 2023-02-28 11187874 frs-core:RevaluationReserve 2022-03-01 2023-02-28 11187874 frs-core:RevaluationReserve 2022-02-28 11187874 frs-core:RevaluationReserve 2023-02-28 11187874 frs-core:SharePremium 2022-03-01 2023-02-28 11187874 frs-core:SharePremium 2022-02-28 11187874 frs-core:SharePremium 2023-02-28 11187874 frs-core:ShareCapital 2022-03-01 2023-02-28 11187874 frs-core:ShareCapital 2022-02-28 11187874 frs-core:ShareCapital 2023-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2022-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 11187874 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-02-28 11187874 frs-countries:UnitedKingdom 2022-03-01 2023-02-28 11187874 frs-countries:Europe 2022-03-01 2023-02-28 11187874 frs-countries:NorthAmerica 2022-03-01 2023-02-28 11187874 frs-countries:SouthAmerica 2022-03-01 2023-02-28 11187874 frs-countries:Asia 2022-03-01 2023-02-28 11187874 frs-countries:RestWorldOutsideUK 2022-03-01 2023-02-28 11187874 frs-bus:HighestPaidDirector 2022-03-01 2023-02-28 11187874 frs-bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 11187874 frs-bus:CompanyLimitedByGuarantee 2022-03-01 2023-02-28 11187874 frs-bus:LimitedLiabilityPartnershipLLP 2022-03-01 2023-02-28 11187874 frs-bus:LimitedLiabilityPartnershipsSORP 2022-03-01 2023-02-28 11187874 frs-bus:FullAccounts 2022-03-01 2023-02-28 11187874 frs-bus:FilletedAccounts 2022-03-01 2023-02-28 11187874 frs-bus:AbridgedAccounts 2022-03-01 2023-02-28 11187874 frs-bus:FRS102 2022-03-01 2023-02-28 11187874 frs-bus:MediumEntities 2022-03-01 2023-02-28 11187874 frs-bus:SmallEntities 2022-03-01 2023-02-28 11187874 frs-bus:EntityHasNeverTraded 2022-03-01 2023-02-28 11187874 frs-bus:EntityNoLongerTradingButTradedInPast 2022-03-01 2023-02-28 11187874 frs-bus:Audited 2022-03-01 2023-02-28 11187874 frs-bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 11187874 frs-bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 11187874 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 11187874 frs-bus:LargeCompaniesRegimeForAccounts 2022-03-01 2023-02-28 11187874 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-03-01 2023-02-28 11187874 frs-bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 11187874 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 11187874 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 11187874 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 11187874 frs-bus:OrdinaryShareClass1 2022-03-01 2023-02-28 11187874 frs-bus:OrdinaryShareClass1 2022-02-28 11187874 frs-bus:OrdinaryShareClass1 2023-02-28 11187874 frs-bus:OrdinaryShareClass2 2022-03-01 2023-02-28 11187874 frs-bus:OrdinaryShareClass2 2022-02-28 11187874 frs-bus:OrdinaryShareClass2 2023-02-28 11187874 frs-bus:OrdinaryShareClass3 2022-03-01 2023-02-28 11187874 frs-bus:OrdinaryShareClass3 2022-02-28 11187874 frs-bus:OrdinaryShareClass3 2023-02-28 11187874 frs-bus:OrdinaryShareClass4 2022-03-01 2023-02-28 11187874 frs-bus:OrdinaryShareClass4 2022-02-28 11187874 frs-bus:OrdinaryShareClass4 2023-02-28 11187874 frs-bus:OrdinaryShareClass5 2022-03-01 2023-02-28 11187874 frs-bus:OrdinaryShareClass5 2022-02-28 11187874 frs-bus:OrdinaryShareClass5 2023-02-28 11187874 frs-bus:PreferenceShareClass1 2022-03-01 2023-02-28 11187874 frs-bus:PreferenceShareClass1 2022-02-28 11187874 frs-bus:PreferenceShareClass1 2023-02-28 11187874 frs-bus:PreferenceShareClass2 2022-03-01 2023-02-28 11187874 frs-bus:PreferenceShareClass2 2022-02-28 11187874 frs-bus:PreferenceShareClass2 2023-02-28 11187874 frs-bus:PreferenceShareClass3 2022-03-01 2023-02-28 11187874 frs-bus:PreferenceShareClass3 2022-02-28 11187874 frs-bus:PreferenceShareClass3 2023-02-28 11187874 frs-bus:PreferenceShareClass4 2022-03-01 2023-02-28 11187874 frs-bus:PreferenceShareClass4 2022-02-28 11187874 frs-bus:PreferenceShareClass4 2023-02-28 11187874 frs-bus:PreferenceShareClass5 2022-03-01 2023-02-28 11187874 frs-bus:PreferenceShareClass5 2022-02-28 11187874 frs-bus:PreferenceShareClass5 2023-02-28 11187874 1 2022-03-01 2023-02-28 11187874 1 2023-02-28 11187874 1 2022-03-01 2023-02-28 11187874 frs-core:LeasedAssets 2022-03-01 2023-02-28 11187874 frs-core:OwnedAssets 2022-03-01 2023-02-28 11187874 frs-core:CurrencyRisk 2022-03-01 2023-02-28 11187874 frs-core:MarketRisk 2022-03-01 2023-02-28 11187874 frs-core:InterestRateRisk 2022-03-01 2023-02-28 11187874 frs-core:DeferredTaxation 2022-03-01 2023-02-28 11187874 frs-core:DeferredTaxation 2022-02-28 11187874 frs-core:DeferredTaxation 2023-02-28 11187874 frs-core:OtherProvisionsContingentLiabilities 2022-03-01 2023-02-28 11187874 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 11187874 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 11187874 frs-core:ProvisionsDeferredTax 2023-02-28 11187874 frs-core:OtherDeferredTax 2023-02-28 11187874 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-02-28 11187874 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-02-28 11187874 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-02-28 11187874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-01 2023-02-28 11187874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 11187874 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-01 2023-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 11187874 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 11187874 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 11187874 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 11187874 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 11187874 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 11187874 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 11187874 frs-core:TaxCreditsDeferredTax 2023-02-28 11187874 frs-core:CostValuation 2022-02-28 11187874 frs-core:AdditionsToInvestments 2023-02-28 11187874 frs-core:DisposalsRepaymentsInvestments 2023-02-28 11187874 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-02-28 11187874 frs-core:OtherIncreaseDecreaseInInvestments 2023-02-28 11187874 frs-core:CostValuation 2023-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments 2022-02-28 11187874 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 11187874 frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:ListedExchangeTraded 2022-02-28 11187874 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 11187874 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 11187874 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 11187874 frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:UnlistedNon-exchangeTraded 2022-02-28 11187874 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 11187874 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 11187874 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 11187874 dpl-frs:CostSales 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales 2022-02-28 11187874 dpl-frs:CostSales 2023-02-28 11187874 dpl-frs:DistributionCosts 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses 2022-03-01 2023-02-28 11187874 frs-bus:Director1 2022-03-01 2023-02-28 11187874 frs-bus:Director1 2022-02-28 11187874 frs-bus:Director1 2023-02-28 11187874 1 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 1 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 1 2023-02-28 11187874 2 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 2 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 2 2023-02-28 11187874 3 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 3 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 3 2023-02-28 11187874 4 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 4 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 4 2023-02-28 11187874 5 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 5 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 5 2023-02-28 11187874 6 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 6 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 6 2023-02-28 11187874 7 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 7 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 7 2023-02-28 11187874 8 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 8 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 8 2023-02-28 11187874 9 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 9 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 9 2023-02-28 11187874 10 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 10 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 10 2023-02-28 11187874 11 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 11 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 11 2023-02-28 11187874 12 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 12 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 12 2023-02-28 11187874 13 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 13 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 13 2023-02-28 11187874 14 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 14 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 14 2023-02-28 11187874 15 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 15 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 15 2023-02-28 11187874 16 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 16 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 16 2023-02-28 11187874 17 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 17 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 17 2023-02-28 11187874 18 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 18 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 18 2023-02-28 11187874 19 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 19 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 19 2023-02-28 11187874 20 2022-03-01 2023-02-28 11187874 frs-core:CurrentFinancialInstruments 20 2023-02-28 11187874 frs-core:Non-currentFinancialInstruments 20 2023-02-28 11187874 dpl-frs:Item1 2022-03-01 2023-02-28 11187874 dpl-frs:Item1 2022-02-28 11187874 dpl-frs:Item1 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item1 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item1 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item1 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item1 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-03-01 2023-02-28 11187874 dpl-frs:Item2 2022-03-01 2023-02-28 11187874 dpl-frs:Item2 2022-02-28 11187874 dpl-frs:Item2 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item2 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item2 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item2 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-03-01 2023-02-28 11187874 dpl-frs:Item3 2022-03-01 2023-02-28 11187874 dpl-frs:Item3 2022-02-28 11187874 dpl-frs:Item3 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item3 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item3 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item3 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-03-01 2023-02-28 11187874 dpl-frs:Item4 2022-03-01 2023-02-28 11187874 dpl-frs:Item4 2022-02-28 11187874 dpl-frs:Item4 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item4 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item4 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-01 2023-02-28 11187874 dpl-frs:Item5 2022-03-01 2023-02-28 11187874 dpl-frs:Item5 2022-02-28 11187874 dpl-frs:Item5 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item5 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-01 2023-02-28 11187874 dpl-frs:Item6 2022-03-01 2023-02-28 11187874 dpl-frs:Item6 2022-02-28 11187874 dpl-frs:Item6 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item6 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-01 2023-02-28 11187874 dpl-frs:Item7 2022-03-01 2023-02-28 11187874 dpl-frs:Item7 2022-02-28 11187874 dpl-frs:Item7 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 11187874 dpl-frs:Item8 2022-03-01 2023-02-28 11187874 dpl-frs:Item8 2022-02-28 11187874 dpl-frs:Item8 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 11187874 dpl-frs:Item9 2022-03-01 2023-02-28 11187874 dpl-frs:Item9 2022-02-28 11187874 dpl-frs:Item9 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 11187874 dpl-frs:Item10 2022-03-01 2023-02-28 11187874 dpl-frs:Item10 2022-02-28 11187874 dpl-frs:Item10 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 11187874 dpl-frs:Item11 2022-03-01 2023-02-28 11187874 dpl-frs:Item11 2022-02-28 11187874 dpl-frs:Item11 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 11187874 dpl-frs:Item12 2022-03-01 2023-02-28 11187874 dpl-frs:Item12 2022-02-28 11187874 dpl-frs:Item12 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 11187874 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11187874 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 11187874 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 11187874 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 11187874 1 2022-03-01 2023-02-28 11187874 frs-countries:EnglandWales 2022-03-01 2023-02-28
Registered number: 11187874
PARAMOUNT ASSESSMENT LTD
Unaudited Financial Statements
For The Year Ended 28 February 2024
Arshdeep Behal
110 Rolfe Street
Birmingham
West Midlands
B66 2BD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11187874
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 69,293 299,316
Cash at bank and in hand 445 19,416
69,738 318,732
Creditors: Amounts Falling Due Within One Year 5 (20,223 ) (32,954 )
NET CURRENT ASSETS (LIABILITIES) 49,515 285,778
TOTAL ASSETS LESS CURRENT LIABILITIES 49,515 285,778
Creditors: Amounts Falling Due After More Than One Year 6 (111,594 ) (162,594 )
NET (LIABILITIES)/ASSETS (62,079 ) 123,184
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (62,179 ) 123,084
SHAREHOLDERS' FUNDS (62,079) 123,184
Page 1
Page 2
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 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 A Behal
Director
30 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PARAMOUNT ASSESSMENT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11187874 . The registered office is Clock House Suite C, 3rd Floor, East Street, Barking, London, IG11 8EQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Computer Equipment 20%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 69,293 119,293
Amounts owed by group undertakings - 180,023
69,293 299,316
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 8,000
Corporation tax - 4,731
Director's loan account 20,223 20,223
20,223 32,954
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 47,571 47,571
Amounts owed to group undertakings 64,023 115,023
111,594 162,594
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4