Acorah Software Products - Accounts Production 12.4.002 false true 1 December 2020 30 November 2021 30 November 2021 05991208 Mr H J B Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05991208 2020-11-30 05991208 2021-11-30 05991208 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 2021-11-30 05991208 frs-core:AfterOneYear 2020-12-01 2021-11-30 05991208 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 05991208 frs-core:BetweenOneFiveYears 2021-11-30 05991208 frs-core:ComputerEquipment 2021-11-30 05991208 frs-core:ComputerEquipment 2020-12-01 2021-11-30 05991208 frs-core:ComputerEquipment 2020-11-30 05991208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 05991208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 05991208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 05991208 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 05991208 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 05991208 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 05991208 frs-core:FurnitureFittings 2021-11-30 05991208 frs-core:FurnitureFittings 2020-12-01 2021-11-30 05991208 frs-core:FurnitureFittings 2020-11-30 05991208 frs-core:NetGoodwill 2021-11-30 05991208 frs-core:NetGoodwill 2020-12-01 2021-11-30 05991208 frs-core:NetGoodwill 2020-11-30 05991208 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 05991208 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 05991208 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 05991208 frs-core:LandBuildings 2021-11-30 05991208 frs-core:LandBuildings 2020-12-01 2021-11-30 05991208 frs-core:LandBuildings 2020-11-30 05991208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 05991208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 05991208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 05991208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 05991208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 05991208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 05991208 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 05991208 frs-core:MoreThanFiveYears 2021-11-30 05991208 frs-core:MotorVehicles 2021-11-30 05991208 frs-core:MotorVehicles 2020-12-01 2021-11-30 05991208 frs-core:MotorVehicles 2020-11-30 05991208 frs-core:OtherResidualIntangibleAssets 2021-11-30 05991208 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 05991208 frs-core:OtherResidualIntangibleAssets 2020-11-30 05991208 frs-core:PlantMachinery 2021-11-30 05991208 frs-core:PlantMachinery 2020-12-01 2021-11-30 05991208 frs-core:PlantMachinery 2020-11-30 05991208 frs-core:Secured 2021-11-30 05991208 frs-core:Unsecured 2021-11-30 05991208 frs-core:WithinOneYear 2020-12-01 2021-11-30 05991208 frs-core:WithinOneYear 2021-11-30 05991208 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 05991208 frs-core:CapitalRedemptionReserve 2020-11-30 05991208 frs-core:CapitalRedemptionReserve 2021-11-30 05991208 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 05991208 frs-core:OtherReservesSubtotal 2020-11-30 05991208 frs-core:OtherReservesSubtotal 2021-11-30 05991208 frs-core:RevaluationReserve 2020-12-01 2021-11-30 05991208 frs-core:RevaluationReserve 2020-11-30 05991208 frs-core:RevaluationReserve 2021-11-30 05991208 frs-core:SharePremium 2020-12-01 2021-11-30 05991208 frs-core:SharePremium 2020-11-30 05991208 frs-core:SharePremium 2021-11-30 05991208 frs-core:ShareCapital 2020-12-01 2021-11-30 05991208 frs-core:ShareCapital 2020-11-30 05991208 frs-core:ShareCapital 2021-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 05991208 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 05991208 frs-countries:Europe 2020-12-01 2021-11-30 05991208 frs-countries:NorthAmerica 2020-12-01 2021-11-30 05991208 frs-countries:SouthAmerica 2020-12-01 2021-11-30 05991208 frs-countries:Asia 2020-12-01 2021-11-30 05991208 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 05991208 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 05991208 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 05991208 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 05991208 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 05991208 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 05991208 frs-bus:FullAccounts 2020-12-01 2021-11-30 05991208 frs-bus:AbbreviatedAccounts 2020-12-01 2021-11-30 05991208 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 05991208 frs-bus:FRS102 2020-12-01 2021-11-30 05991208 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 05991208 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 05991208 frs-bus:Audited 2020-12-01 2021-11-30 05991208 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 05991208 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 05991208 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 05991208 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 05991208 frs-bus:OrdinaryShareClass1 2020-11-30 05991208 frs-bus:OrdinaryShareClass1 2021-11-30 05991208 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 05991208 frs-bus:OrdinaryShareClass2 2020-11-30 05991208 frs-bus:OrdinaryShareClass2 2021-11-30 05991208 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 05991208 frs-bus:OrdinaryShareClass3 2020-11-30 05991208 frs-bus:OrdinaryShareClass3 2021-11-30 05991208 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 05991208 frs-bus:OrdinaryShareClass4 2020-11-30 05991208 frs-bus:OrdinaryShareClass4 2021-11-30 05991208 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 05991208 frs-bus:OrdinaryShareClass5 2020-11-30 05991208 frs-bus:OrdinaryShareClass5 2021-11-30 05991208 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 05991208 frs-bus:PreferenceShareClass1 2020-11-30 05991208 frs-bus:PreferenceShareClass1 2021-11-30 05991208 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 05991208 frs-bus:PreferenceShareClass2 2020-11-30 05991208 frs-bus:PreferenceShareClass2 2021-11-30 05991208 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 05991208 frs-bus:PreferenceShareClass3 2020-11-30 05991208 frs-bus:PreferenceShareClass3 2021-11-30 05991208 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 05991208 frs-bus:PreferenceShareClass4 2020-11-30 05991208 frs-bus:PreferenceShareClass4 2021-11-30 05991208 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 05991208 frs-bus:PreferenceShareClass5 2020-11-30 05991208 frs-bus:PreferenceShareClass5 2021-11-30 05991208 1 2020-12-01 2021-11-30 05991208 frs-core:LeasedAssets 2020-12-01 2021-11-30 05991208 frs-core:OwnedAssets 2020-12-01 2021-11-30 05991208 frs-core:CurrencyRisk 2020-12-01 2021-11-30 05991208 frs-core:MarketRisk 2020-12-01 2021-11-30 05991208 frs-core:InterestRateRisk 2020-12-01 2021-11-30 05991208 frs-core:DeferredTaxation 2020-12-01 2021-11-30 05991208 frs-core:DeferredTaxation 2020-11-30 05991208 frs-core:DeferredTaxation 2021-11-30 05991208 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 05991208 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 05991208 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 05991208 frs-core:ProvisionsDeferredTax 2021-11-30 05991208 frs-core:OtherDeferredTax 2021-11-30 05991208 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 05991208 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 05991208 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 05991208 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 05991208 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 05991208 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 05991208 dpl-frs:CostSales 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales 2020-11-30 05991208 dpl-frs:CostSales 2021-11-30 05991208 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 05991208 frs-bus:Director1 2020-12-01 2021-11-30 05991208 frs-bus:Director1 2020-11-30 05991208 frs-bus:Director1 2021-11-30 05991208 1 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 1 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 1 2021-11-30 05991208 2 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 2 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 2 2021-11-30 05991208 3 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 3 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 3 2021-11-30 05991208 4 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 4 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 4 2021-11-30 05991208 5 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 5 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 5 2021-11-30 05991208 6 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 6 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 6 2021-11-30 05991208 7 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 7 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 7 2021-11-30 05991208 8 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 8 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 8 2021-11-30 05991208 9 2020-12-01 2021-11-30 05991208 frs-core:CurrentFinancialInstruments 9 2021-11-30 05991208 frs-core:Non-currentFinancialInstruments 9 2021-11-30 05991208 dpl-frs:Item1 2020-12-01 2021-11-30 05991208 dpl-frs:Item1 2020-11-30 05991208 dpl-frs:Item1 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 05991208 dpl-frs:Item2 2020-12-01 2021-11-30 05991208 dpl-frs:Item2 2020-11-30 05991208 dpl-frs:Item2 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 05991208 dpl-frs:Item3 2020-12-01 2021-11-30 05991208 dpl-frs:Item3 2020-11-30 05991208 dpl-frs:Item3 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 05991208 dpl-frs:Item4 2020-12-01 2021-11-30 05991208 dpl-frs:Item4 2020-11-30 05991208 dpl-frs:Item4 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 05991208 dpl-frs:Item5 2020-12-01 2021-11-30 05991208 dpl-frs:Item5 2020-11-30 05991208 dpl-frs:Item5 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 05991208 dpl-frs:Item6 2020-12-01 2021-11-30 05991208 dpl-frs:Item6 2020-11-30 05991208 dpl-frs:Item6 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 05991208 dpl-frs:Item7 2020-12-01 2021-11-30 05991208 dpl-frs:Item7 2020-11-30 05991208 dpl-frs:Item7 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 05991208 dpl-frs:Item8 2020-12-01 2021-11-30 05991208 dpl-frs:Item8 2020-11-30 05991208 dpl-frs:Item8 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 05991208 dpl-frs:Item9 2020-12-01 2021-11-30 05991208 dpl-frs:Item9 2020-11-30 05991208 dpl-frs:Item9 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 05991208 dpl-frs:Item10 2020-12-01 2021-11-30 05991208 dpl-frs:Item10 2020-11-30 05991208 dpl-frs:Item10 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 05991208 dpl-frs:Item11 2020-12-01 2021-11-30 05991208 dpl-frs:Item11 2020-11-30 05991208 dpl-frs:Item11 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 05991208 dpl-frs:Item12 2020-12-01 2021-11-30 05991208 dpl-frs:Item12 2020-11-30 05991208 dpl-frs:Item12 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 05991208 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 05991208 1 2020-12-01 2021-11-30 05991208 frs-countries:EnglandWales 2020-12-01 2021-11-30 05991208 2019-11-30 05991208 2020-11-30 05991208 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 2019-12-01 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 2020-11-30 05991208 frs-core:AfterOneYear 2019-12-01 2020-11-30 05991208 frs-core:BetweenOneFiveYears 2019-12-01 2020-11-30 05991208 frs-core:BetweenOneFiveYears 2020-11-30 05991208 frs-core:ComputerEquipment 2020-11-30 05991208 frs-core:ComputerEquipment 2019-12-01 2020-11-30 05991208 frs-core:ComputerEquipment 2019-11-30 05991208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 05991208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-12-01 2020-11-30 05991208 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2019-11-30 05991208 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 05991208 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-12-01 2020-11-30 05991208 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2019-11-30 05991208 frs-core:FurnitureFittings 2020-11-30 05991208 frs-core:FurnitureFittings 2019-12-01 2020-11-30 05991208 frs-core:FurnitureFittings 2019-11-30 05991208 frs-core:NetGoodwill 2020-11-30 05991208 frs-core:NetGoodwill 2019-12-01 2020-11-30 05991208 frs-core:NetGoodwill 2019-11-30 05991208 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 05991208 frs-core:InvestmentPropertyIncludedWithinPPE 2019-12-01 2020-11-30 05991208 frs-core:InvestmentPropertyIncludedWithinPPE 2019-11-30 05991208 frs-core:LandBuildings 2020-11-30 05991208 frs-core:LandBuildings 2019-12-01 2020-11-30 05991208 frs-core:LandBuildings 2019-11-30 05991208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 05991208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-12-01 2020-11-30 05991208 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2019-11-30 05991208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 05991208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-12-01 2020-11-30 05991208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2019-11-30 05991208 frs-core:MoreThanFiveYears 2019-12-01 2020-11-30 05991208 frs-core:MoreThanFiveYears 2020-11-30 05991208 frs-core:MotorVehicles 2020-11-30 05991208 frs-core:MotorVehicles 2019-12-01 2020-11-30 05991208 frs-core:MotorVehicles 2019-11-30 05991208 frs-core:OtherResidualIntangibleAssets 2020-11-30 05991208 frs-core:OtherResidualIntangibleAssets 2019-12-01 2020-11-30 05991208 frs-core:OtherResidualIntangibleAssets 2019-11-30 05991208 frs-core:PlantMachinery 2020-11-30 05991208 frs-core:PlantMachinery 2019-12-01 2020-11-30 05991208 frs-core:PlantMachinery 2019-11-30 05991208 frs-core:Secured 2020-11-30 05991208 frs-core:Unsecured 2020-11-30 05991208 frs-core:WithinOneYear 2019-12-01 2020-11-30 05991208 frs-core:WithinOneYear 2020-11-30 05991208 frs-core:CapitalRedemptionReserve 2019-12-01 2020-11-30 05991208 frs-core:CapitalRedemptionReserve 2019-11-30 05991208 frs-core:CapitalRedemptionReserve 2020-11-30 05991208 frs-core:OtherReservesSubtotal 2019-12-01 2020-11-30 05991208 frs-core:OtherReservesSubtotal 2019-11-30 05991208 frs-core:OtherReservesSubtotal 2020-11-30 05991208 frs-core:RevaluationReserve 2019-12-01 2020-11-30 05991208 frs-core:RevaluationReserve 2019-11-30 05991208 frs-core:RevaluationReserve 2020-11-30 05991208 frs-core:SharePremium 2019-12-01 2020-11-30 05991208 frs-core:SharePremium 2019-11-30 05991208 frs-core:SharePremium 2020-11-30 05991208 frs-core:ShareCapital 2019-12-01 2020-11-30 05991208 frs-core:ShareCapital 2019-11-30 05991208 frs-core:ShareCapital 2020-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses 2019-12-01 2020-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses 2019-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2019-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-11-30 05991208 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2019-11-30 05991208 frs-countries:UnitedKingdom 2019-12-01 2020-11-30 05991208 frs-countries:Europe 2019-12-01 2020-11-30 05991208 frs-countries:NorthAmerica 2019-12-01 2020-11-30 05991208 frs-countries:SouthAmerica 2019-12-01 2020-11-30 05991208 frs-countries:Asia 2019-12-01 2020-11-30 05991208 frs-countries:RestWorldOutsideUK 2019-12-01 2020-11-30 05991208 frs-bus:HighestPaidDirector 2019-12-01 2020-11-30 05991208 frs-bus:PrivateLimitedCompanyLtd 2019-12-01 2020-11-30 05991208 frs-bus:CompanyLimitedByGuarantee 2019-12-01 2020-11-30 05991208 frs-bus:LimitedLiabilityPartnershipLLP 2019-12-01 2020-11-30 05991208 frs-bus:LimitedLiabilityPartnershipsSORP 2019-12-01 2020-11-30 05991208 frs-bus:FullAccounts 2019-12-01 2020-11-30 05991208 frs-bus:AbbreviatedAccounts 2019-12-01 2020-11-30 05991208 frs-bus:AbridgedAccounts 2019-12-01 2020-11-30 05991208 frs-bus:FRS102 2019-12-01 2020-11-30 05991208 frs-bus:EntityHasNeverTraded 2019-12-01 2020-11-30 05991208 frs-bus:EntityNoLongerTradingButTradedInPast 2019-12-01 2020-11-30 05991208 frs-bus:Audited 2019-12-01 2020-11-30 05991208 frs-bus:AuditExempt-NoAccountantsReport 2019-12-01 2020-11-30 05991208 frs-bus:AuditExemptWithAccountantsReport 2019-12-01 2020-11-30 05991208 frs-bus:SmallCompaniesRegimeForAccounts 2019-12-01 2020-11-30 05991208 frs-bus:OrdinaryShareClass1 2019-12-01 2020-11-30 05991208 frs-bus:OrdinaryShareClass1 2019-11-30 05991208 frs-bus:OrdinaryShareClass1 2020-11-30 05991208 frs-bus:OrdinaryShareClass2 2019-12-01 2020-11-30 05991208 frs-bus:OrdinaryShareClass2 2019-11-30 05991208 frs-bus:OrdinaryShareClass2 2020-11-30 05991208 frs-bus:OrdinaryShareClass3 2019-12-01 2020-11-30 05991208 frs-bus:OrdinaryShareClass3 2019-11-30 05991208 frs-bus:OrdinaryShareClass3 2020-11-30 05991208 frs-bus:OrdinaryShareClass4 2019-12-01 2020-11-30 05991208 frs-bus:OrdinaryShareClass4 2019-11-30 05991208 frs-bus:OrdinaryShareClass4 2020-11-30 05991208 frs-bus:OrdinaryShareClass5 2019-12-01 2020-11-30 05991208 frs-bus:OrdinaryShareClass5 2019-11-30 05991208 frs-bus:OrdinaryShareClass5 2020-11-30 05991208 frs-bus:PreferenceShareClass1 2019-12-01 2020-11-30 05991208 frs-bus:PreferenceShareClass1 2019-11-30 05991208 frs-bus:PreferenceShareClass1 2020-11-30 05991208 frs-bus:PreferenceShareClass2 2019-12-01 2020-11-30 05991208 frs-bus:PreferenceShareClass2 2019-11-30 05991208 frs-bus:PreferenceShareClass2 2020-11-30 05991208 frs-bus:PreferenceShareClass3 2019-12-01 2020-11-30 05991208 frs-bus:PreferenceShareClass3 2019-11-30 05991208 frs-bus:PreferenceShareClass3 2020-11-30 05991208 frs-bus:PreferenceShareClass4 2019-12-01 2020-11-30 05991208 frs-bus:PreferenceShareClass4 2019-11-30 05991208 frs-bus:PreferenceShareClass4 2020-11-30 05991208 frs-bus:PreferenceShareClass5 2019-12-01 2020-11-30 05991208 frs-bus:PreferenceShareClass5 2019-11-30 05991208 frs-bus:PreferenceShareClass5 2020-11-30 05991208 1 2019-12-01 2020-11-30 05991208 frs-core:LeasedAssets 2019-12-01 2020-11-30 05991208 frs-core:OwnedAssets 2019-12-01 2020-11-30 05991208 frs-core:CurrencyRisk 2019-12-01 2020-11-30 05991208 frs-core:MarketRisk 2019-12-01 2020-11-30 05991208 frs-core:InterestRateRisk 2019-12-01 2020-11-30 05991208 frs-core:DeferredTaxation 2019-12-01 2020-11-30 05991208 frs-core:DeferredTaxation 2019-11-30 05991208 frs-core:DeferredTaxation 2020-11-30 05991208 frs-core:OtherProvisionsContingentLiabilities 2019-12-01 2020-11-30 05991208 frs-core:OtherProvisionsContingentLiabilities 2019-11-30 05991208 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 05991208 frs-core:ProvisionsDeferredTax 2020-11-30 05991208 frs-core:OtherDeferredTax 2020-11-30 05991208 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-11-30 05991208 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-11-30 05991208 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-11-30 05991208 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-01 2020-11-30 05991208 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-11-30 05991208 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 05991208 dpl-frs:CostSales 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales 2019-11-30 05991208 dpl-frs:CostSales 2020-11-30 05991208 dpl-frs:DistributionCosts 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses 2019-12-01 2020-11-30 05991208 frs-bus:Director1 2019-12-01 2020-11-30 05991208 frs-bus:Director1 2019-11-30 05991208 frs-bus:Director1 2020-11-30 05991208 1 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 1 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 1 2020-11-30 05991208 2 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 2 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 2 2020-11-30 05991208 3 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 3 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 3 2020-11-30 05991208 4 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 4 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 4 2020-11-30 05991208 5 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 5 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 5 2020-11-30 05991208 6 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 6 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 6 2020-11-30 05991208 7 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 7 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 7 2020-11-30 05991208 8 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 8 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 8 2020-11-30 05991208 9 2019-12-01 2020-11-30 05991208 frs-core:CurrentFinancialInstruments 9 2020-11-30 05991208 frs-core:Non-currentFinancialInstruments 9 2020-11-30 05991208 dpl-frs:Item1 2019-12-01 2020-11-30 05991208 dpl-frs:Item1 2019-11-30 05991208 dpl-frs:Item1 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item1 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item1 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item1 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-12-01 2020-11-30 05991208 dpl-frs:Item2 2019-12-01 2020-11-30 05991208 dpl-frs:Item2 2019-11-30 05991208 dpl-frs:Item2 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item2 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item2 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item2 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-12-01 2020-11-30 05991208 dpl-frs:Item3 2019-12-01 2020-11-30 05991208 dpl-frs:Item3 2019-11-30 05991208 dpl-frs:Item3 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item3 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item3 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item3 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-12-01 2020-11-30 05991208 dpl-frs:Item4 2019-12-01 2020-11-30 05991208 dpl-frs:Item4 2019-11-30 05991208 dpl-frs:Item4 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item4 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item4 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item4 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-12-01 2020-11-30 05991208 dpl-frs:Item5 2019-12-01 2020-11-30 05991208 dpl-frs:Item5 2019-11-30 05991208 dpl-frs:Item5 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item5 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item5 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item5 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-12-01 2020-11-30 05991208 dpl-frs:Item6 2019-12-01 2020-11-30 05991208 dpl-frs:Item6 2019-11-30 05991208 dpl-frs:Item6 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item6 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item6 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item6 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-12-01 2020-11-30 05991208 dpl-frs:Item7 2019-12-01 2020-11-30 05991208 dpl-frs:Item7 2019-11-30 05991208 dpl-frs:Item7 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item7 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item7 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item7 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-12-01 2020-11-30 05991208 dpl-frs:Item8 2019-12-01 2020-11-30 05991208 dpl-frs:Item8 2019-11-30 05991208 dpl-frs:Item8 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item8 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item8 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item8 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-12-01 2020-11-30 05991208 dpl-frs:Item9 2019-12-01 2020-11-30 05991208 dpl-frs:Item9 2019-11-30 05991208 dpl-frs:Item9 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item9 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item9 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item9 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-12-01 2020-11-30 05991208 dpl-frs:Item10 2019-12-01 2020-11-30 05991208 dpl-frs:Item10 2019-11-30 05991208 dpl-frs:Item10 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item10 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item10 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item10 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-12-01 2020-11-30 05991208 dpl-frs:Item11 2019-12-01 2020-11-30 05991208 dpl-frs:Item11 2019-11-30 05991208 dpl-frs:Item11 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item11 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item11 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item11 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-12-01 2020-11-30 05991208 dpl-frs:Item12 2019-12-01 2020-11-30 05991208 dpl-frs:Item12 2019-11-30 05991208 dpl-frs:Item12 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item12 2019-12-01 2020-11-30 05991208 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 05991208 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 05991208 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 05991208 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 05991208 1 2019-12-01 2020-11-30 05991208 frs-countries:EnglandWales 2019-12-01 2020-11-30
Registered number: 05991208
Hamish Brown Photography Limited
Unaudited Financial Statements
For The Year Ended 30 November 2021
LAS Accountants LLP

Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05991208
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,064 19,420
Investments 5 9,700 -
26,764 19,420
CURRENT ASSETS
Debtors 6 6,424 3,150
Cash at bank and in hand 274,478 301,743
280,902 304,893
Creditors: Amounts Falling Due Within One Year 7 (54,623 ) (42,719 )
NET CURRENT ASSETS (LIABILITIES) 226,279 262,174
TOTAL ASSETS LESS CURRENT LIABILITIES 253,043 281,594
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,242 ) (3,690 )
NET ASSETS 249,801 277,904
CAPITAL AND RESERVES
Called up share capital 8 200 200
Income Statement 249,601 277,704
SHAREHOLDERS' FUNDS 249,801 277,904
Page 1
Page 2
For the year ending 30 November 2021 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 Income Statement.
On behalf of the board
Mr H J B Brown
Director
10/08/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting polices adopted are set below.
1.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
1.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on Reducing balance
Computer Equipment 25% on Reducing balance
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
1.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred Tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
1.7. Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
1.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Page 3
Page 4
1.9. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 1 1
1 1
3. Intangible Assets
Goodwill
£
Cost
As at 1 December 2020 30,000
As at 30 November 2021 30,000
Amortisation
As at 1 December 2020 30,000
As at 30 November 2021 30,000
Net Book Value
As at 30 November 2021 -
As at 1 December 2020 -
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2020 6,473 139,940 146,413
Additions - 3,332 3,332
As at 30 November 2021 6,473 143,272 149,745
Depreciation
As at 1 December 2020 6,473 120,520 126,993
Provided during the period - 5,688 5,688
As at 30 November 2021 6,473 126,208 132,681
Net Book Value
As at 30 November 2021 - 17,064 17,064
As at 1 December 2020 - 19,420 19,420
Page 4
Page 5
5. Investments
Other
£
Cost
As at 1 December 2020 -
Additions 9,700
As at 30 November 2021 9,700
Provision
As at 1 December 2020 -
As at 30 November 2021 -
Net Book Value
As at 30 November 2021 9,700
As at 1 December 2020 -
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors 6,424 3,150
6,424 3,150
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 75 345
Corporation tax 1,926 -
VAT 3,162 2,718
Accruals and deferred income 1,181 1,050
Director's loan account 48,279 38,606
54,623 42,719
8. Share Capital
2021 2020
Allotted, Called up and fully paid 200 200
The nominal value per share is £1 and there are 200 Ordinary Shares in issue.
9. Related Party Transactions
The Directors Loan Account balance of £48,279 is a current liability, is interest free and repayable on demand.
10. General Information
Hamish Brown Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05991208 . The registered office is C/o LAS Accountants LLP, No.1 Royal Exchange, London, EC3V 3DG.
Page 5