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10085603 dpl-frs:Item7 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item7 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 10085603 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-31 2023-01-31 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-31 2023-01-31 10085603 dpl-frs:Item8 2021-10-31 2023-01-31 10085603 dpl-frs:Item8 2021-10-30 10085603 dpl-frs:Item8 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item8 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 10085603 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-31 2023-01-31 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-31 2023-01-31 10085603 dpl-frs:Item9 2021-10-31 2023-01-31 10085603 dpl-frs:Item9 2021-10-30 10085603 dpl-frs:Item9 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item9 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 10085603 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-31 2023-01-31 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-31 2023-01-31 10085603 dpl-frs:Item10 2021-10-31 2023-01-31 10085603 dpl-frs:Item10 2021-10-30 10085603 dpl-frs:Item10 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item10 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 10085603 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-31 2023-01-31 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-31 2023-01-31 10085603 dpl-frs:Item11 2021-10-31 2023-01-31 10085603 dpl-frs:Item11 2021-10-30 10085603 dpl-frs:Item11 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item11 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 10085603 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-31 2023-01-31 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-31 2023-01-31 10085603 dpl-frs:Item12 2021-10-31 2023-01-31 10085603 dpl-frs:Item12 2021-10-30 10085603 dpl-frs:Item12 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 2023-01-31 10085603 dpl-frs:CostSales dpl-frs:Item12 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 10085603 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-31 2023-01-31 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-31 2023-01-31 10085603 1 2021-10-31 2023-01-31 10085603 frs-countries:EnglandWales 2021-10-31 2023-01-31 10085603 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-30 10085603 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-10-31 2021-10-30 10085603 frs-core:AllSubsidiaries 2020-10-31 2021-10-30 10085603 frs-core:KeyManagementPersonnel 2020-10-31 2021-10-30 10085603 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-10-31 2021-10-30 10085603 frs-core:OtherRelatedParties 2020-10-31 2021-10-30 10085603 2020-10-30 10085603 2021-10-30 10085603 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 2020-10-31 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 2021-10-30 10085603 frs-core:AfterOneYear 2020-10-31 2021-10-30 10085603 frs-core:BetweenOneFiveYears 2020-10-31 2021-10-30 10085603 frs-core:BetweenOneFiveYears 2021-10-30 10085603 frs-core:ComputerEquipment 2021-10-30 10085603 frs-core:ComputerEquipment 2020-10-31 2021-10-30 10085603 frs-core:ComputerEquipment 2020-10-30 10085603 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-30 10085603 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 2021-10-30 10085603 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-30 10085603 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-30 10085603 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 2021-10-30 10085603 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-30 10085603 frs-core:FurnitureFittings 2021-10-30 10085603 frs-core:FurnitureFittings 2020-10-31 2021-10-30 10085603 frs-core:FurnitureFittings 2020-10-30 10085603 frs-core:NetGoodwill 2021-10-30 10085603 frs-core:NetGoodwill 2020-10-31 2021-10-30 10085603 frs-core:NetGoodwill 2020-10-30 10085603 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-30 10085603 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 2021-10-30 10085603 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-30 10085603 frs-core:LandBuildings 2021-10-30 10085603 frs-core:LandBuildings 2020-10-31 2021-10-30 10085603 frs-core:LandBuildings 2020-10-30 10085603 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-30 10085603 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 2021-10-30 10085603 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-30 10085603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-30 10085603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 2021-10-30 10085603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-30 10085603 frs-core:MoreThanFiveYears 2020-10-31 2021-10-30 10085603 frs-core:MoreThanFiveYears 2021-10-30 10085603 frs-core:MotorVehicles 2021-10-30 10085603 frs-core:MotorVehicles 2020-10-31 2021-10-30 10085603 frs-core:MotorVehicles 2020-10-30 10085603 frs-core:OtherResidualIntangibleAssets 2021-10-30 10085603 frs-core:OtherResidualIntangibleAssets 2020-10-31 2021-10-30 10085603 frs-core:OtherResidualIntangibleAssets 2020-10-30 10085603 frs-core:PlantMachinery 2021-10-30 10085603 frs-core:PlantMachinery 2020-10-31 2021-10-30 10085603 frs-core:PlantMachinery 2020-10-30 10085603 frs-core:Secured 2021-10-30 10085603 frs-core:Unsecured 2021-10-30 10085603 frs-core:WithinOneYear 2020-10-31 2021-10-30 10085603 frs-core:WithinOneYear 2021-10-30 10085603 frs-core:CapitalRedemptionReserve 2020-10-31 2021-10-30 10085603 frs-core:CapitalRedemptionReserve 2020-10-30 10085603 frs-core:CapitalRedemptionReserve 2021-10-30 10085603 frs-core:OtherReservesSubtotal 2020-10-31 2021-10-30 10085603 frs-core:OtherReservesSubtotal 2020-10-30 10085603 frs-core:OtherReservesSubtotal 2021-10-30 10085603 frs-core:RevaluationReserve 2020-10-31 2021-10-30 10085603 frs-core:RevaluationReserve 2020-10-30 10085603 frs-core:RevaluationReserve 2021-10-30 10085603 frs-core:SharePremium 2020-10-31 2021-10-30 10085603 frs-core:SharePremium 2020-10-30 10085603 frs-core:SharePremium 2021-10-30 10085603 frs-core:ShareCapital 2020-10-31 2021-10-30 10085603 frs-core:ShareCapital 2020-10-30 10085603 frs-core:ShareCapital 2021-10-30 10085603 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 2021-10-30 10085603 frs-core:RetainedEarningsAccumulatedLosses 2020-10-30 10085603 frs-core:RetainedEarningsAccumulatedLosses 2021-10-30 10085603 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-10-30 10085603 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-10-30 10085603 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-30 10085603 frs-countries:UnitedKingdom 2020-10-31 2021-10-30 10085603 frs-countries:Europe 2020-10-31 2021-10-30 10085603 frs-countries:NorthAmerica 2020-10-31 2021-10-30 10085603 frs-countries:SouthAmerica 2020-10-31 2021-10-30 10085603 frs-countries:Asia 2020-10-31 2021-10-30 10085603 frs-countries:RestWorldOutsideUK 2020-10-31 2021-10-30 10085603 frs-bus:HighestPaidDirector 2020-10-31 2021-10-30 10085603 frs-bus:PrivateLimitedCompanyLtd 2020-10-31 2021-10-30 10085603 frs-bus:CompanyLimitedByGuarantee 2020-10-31 2021-10-30 10085603 frs-bus:LimitedLiabilityPartnershipLLP 2020-10-31 2021-10-30 10085603 frs-bus:LimitedLiabilityPartnershipsSORP 2020-10-31 2021-10-30 10085603 frs-bus:FullAccounts 2020-10-31 2021-10-30 10085603 frs-bus:AbbreviatedAccounts 2020-10-31 2021-10-30 10085603 frs-bus:AbridgedAccounts 2020-10-31 2021-10-30 10085603 frs-bus:FRS102 2020-10-31 2021-10-30 10085603 frs-bus:SmallEntities 2020-10-31 2021-10-30 10085603 frs-bus:EntityHasNeverTraded 2020-10-31 2021-10-30 10085603 frs-bus:EntityNoLongerTradingButTradedInPast 2020-10-31 2021-10-30 10085603 frs-bus:Audited 2020-10-31 2021-10-30 10085603 frs-bus:AuditExempt-NoAccountantsReport 2020-10-31 2021-10-30 10085603 frs-bus:AuditExemptWithAccountantsReport 2020-10-31 2021-10-30 10085603 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-10-31 2021-10-30 10085603 frs-bus:SmallCompaniesRegimeForAccounts 2020-10-31 2021-10-30 10085603 frs-bus:OrdinaryShareClass1 2020-10-31 2021-10-30 10085603 frs-bus:OrdinaryShareClass1 2020-10-30 10085603 frs-bus:OrdinaryShareClass1 2021-10-30 10085603 frs-bus:OrdinaryShareClass2 2020-10-31 2021-10-30 10085603 frs-bus:OrdinaryShareClass2 2020-10-30 10085603 frs-bus:OrdinaryShareClass2 2021-10-30 10085603 frs-bus:OrdinaryShareClass3 2020-10-31 2021-10-30 10085603 frs-bus:OrdinaryShareClass3 2020-10-30 10085603 frs-bus:OrdinaryShareClass3 2021-10-30 10085603 frs-bus:OrdinaryShareClass4 2020-10-31 2021-10-30 10085603 frs-bus:OrdinaryShareClass4 2020-10-30 10085603 frs-bus:OrdinaryShareClass4 2021-10-30 10085603 frs-bus:OrdinaryShareClass5 2020-10-31 2021-10-30 10085603 frs-bus:OrdinaryShareClass5 2020-10-30 10085603 frs-bus:OrdinaryShareClass5 2021-10-30 10085603 frs-bus:PreferenceShareClass1 2020-10-31 2021-10-30 10085603 frs-bus:PreferenceShareClass1 2020-10-30 10085603 frs-bus:PreferenceShareClass1 2021-10-30 10085603 frs-bus:PreferenceShareClass2 2020-10-31 2021-10-30 10085603 frs-bus:PreferenceShareClass2 2020-10-30 10085603 frs-bus:PreferenceShareClass2 2021-10-30 10085603 frs-bus:PreferenceShareClass3 2020-10-31 2021-10-30 10085603 frs-bus:PreferenceShareClass3 2020-10-30 10085603 frs-bus:PreferenceShareClass3 2021-10-30 10085603 frs-bus:PreferenceShareClass4 2020-10-31 2021-10-30 10085603 frs-bus:PreferenceShareClass4 2020-10-30 10085603 frs-bus:PreferenceShareClass4 2021-10-30 10085603 frs-bus:PreferenceShareClass5 2020-10-31 2021-10-30 10085603 frs-bus:PreferenceShareClass5 2020-10-30 10085603 frs-bus:PreferenceShareClass5 2021-10-30 10085603 1 2020-10-31 2021-10-30 10085603 1 2021-10-30 10085603 1 2020-10-31 2021-10-30 10085603 frs-core:LeasedAssets 2020-10-31 2021-10-30 10085603 frs-core:OwnedAssets 2020-10-31 2021-10-30 10085603 frs-core:CurrencyRisk 2020-10-31 2021-10-30 10085603 frs-core:MarketRisk 2020-10-31 2021-10-30 10085603 frs-core:InterestRateRisk 2020-10-31 2021-10-30 10085603 frs-core:DeferredTaxation 2020-10-31 2021-10-30 10085603 frs-core:DeferredTaxation 2020-10-30 10085603 frs-core:DeferredTaxation 2021-10-30 10085603 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 2021-10-30 10085603 frs-core:OtherProvisionsContingentLiabilities 2020-10-30 10085603 frs-core:OtherProvisionsContingentLiabilities 2021-10-30 10085603 frs-core:ProvisionsDeferredTax 2021-10-30 10085603 frs-core:OtherDeferredTax 2021-10-30 10085603 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-30 10085603 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-30 10085603 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-30 10085603 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 2021-10-30 10085603 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-30 10085603 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-30 10085603 frs-core:Provisions 2020-10-31 2021-10-30 10085603 frs-core:Provisions 2020-10-30 10085603 frs-core:Provisions 2021-10-30 10085603 frs-core:Provisions 2020-10-31 2021-10-30 10085603 frs-core:Provisions 2020-10-30 10085603 frs-core:Provisions 2021-10-30 10085603 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-30 10085603 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-30 10085603 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-30 10085603 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-30 10085603 frs-core:Share-basedPaymentsDeferredTax 2021-10-30 10085603 frs-core:TaxCreditsDeferredTax 2021-10-30 10085603 frs-core:CostValuation 2020-10-30 10085603 frs-core:AdditionsToInvestments 2021-10-30 10085603 frs-core:DisposalsRepaymentsInvestments 2021-10-30 10085603 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-30 10085603 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-30 10085603 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-30 10085603 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-30 10085603 frs-core:CostValuation 2021-10-30 10085603 frs-core:ProvisionsForImpairmentInvestments 2020-10-30 10085603 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-30 10085603 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:ProvisionsForImpairmentInvestments 2021-10-30 10085603 frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:ListedExchangeTraded 2020-10-30 10085603 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-30 10085603 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-30 10085603 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-30 10085603 frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:UnlistedNon-exchangeTraded 2020-10-30 10085603 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-30 10085603 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-30 10085603 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-30 10085603 dpl-frs:CostSales 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales 2020-10-30 10085603 dpl-frs:CostSales 2021-10-30 10085603 dpl-frs:DistributionCosts 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses 2020-10-31 2021-10-30 10085603 frs-bus:Director1 2020-10-31 2021-10-30 10085603 frs-bus:Director1 2020-10-30 10085603 frs-bus:Director1 2021-10-30 10085603 frs-bus:Director2 2020-10-31 2021-10-30 10085603 frs-bus:Director2 2020-10-30 10085603 frs-bus:Director2 2021-10-30 10085603 1 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 1 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 1 2021-10-30 10085603 2 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 2 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 2 2021-10-30 10085603 3 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 3 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 3 2021-10-30 10085603 4 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 4 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 4 2021-10-30 10085603 5 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 5 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 5 2021-10-30 10085603 6 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 6 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 6 2021-10-30 10085603 7 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 7 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 7 2021-10-30 10085603 8 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 8 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 8 2021-10-30 10085603 9 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 9 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 9 2021-10-30 10085603 10 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 10 2021-10-30 10085603 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2021-10-30 10085603 17 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 17 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 17 2021-10-30 10085603 18 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 18 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 18 2021-10-30 10085603 19 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 19 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 19 2021-10-30 10085603 20 2020-10-31 2021-10-30 10085603 frs-core:CurrentFinancialInstruments 20 2021-10-30 10085603 frs-core:Non-currentFinancialInstruments 20 2021-10-30 10085603 dpl-frs:Item1 2020-10-31 2021-10-30 10085603 dpl-frs:Item1 2020-10-30 10085603 dpl-frs:Item1 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item1 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item1 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item1 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item1 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-10-31 2021-10-30 10085603 dpl-frs:Item2 2020-10-31 2021-10-30 10085603 dpl-frs:Item2 2020-10-30 10085603 dpl-frs:Item2 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item2 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item2 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item2 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item2 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-10-31 2021-10-30 10085603 dpl-frs:Item3 2020-10-31 2021-10-30 10085603 dpl-frs:Item3 2020-10-30 10085603 dpl-frs:Item3 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item3 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item3 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item3 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item3 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-10-31 2021-10-30 10085603 dpl-frs:Item4 2020-10-31 2021-10-30 10085603 dpl-frs:Item4 2020-10-30 10085603 dpl-frs:Item4 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item4 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item4 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item4 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item4 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-10-31 2021-10-30 10085603 dpl-frs:Item5 2020-10-31 2021-10-30 10085603 dpl-frs:Item5 2020-10-30 10085603 dpl-frs:Item5 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item5 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item5 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item5 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item5 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-10-31 2021-10-30 10085603 dpl-frs:Item6 2020-10-31 2021-10-30 10085603 dpl-frs:Item6 2020-10-30 10085603 dpl-frs:Item6 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item6 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item6 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item6 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item6 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-10-31 2021-10-30 10085603 dpl-frs:Item7 2020-10-31 2021-10-30 10085603 dpl-frs:Item7 2020-10-30 10085603 dpl-frs:Item7 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item7 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item7 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item7 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item7 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-10-31 2021-10-30 10085603 dpl-frs:Item8 2020-10-31 2021-10-30 10085603 dpl-frs:Item8 2020-10-30 10085603 dpl-frs:Item8 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item8 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item8 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item8 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item8 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-10-31 2021-10-30 10085603 dpl-frs:Item9 2020-10-31 2021-10-30 10085603 dpl-frs:Item9 2020-10-30 10085603 dpl-frs:Item9 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item9 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item9 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item9 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item9 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-10-31 2021-10-30 10085603 dpl-frs:Item10 2020-10-31 2021-10-30 10085603 dpl-frs:Item10 2020-10-30 10085603 dpl-frs:Item10 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item10 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item10 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item10 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item10 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-10-31 2021-10-30 10085603 dpl-frs:Item11 2020-10-31 2021-10-30 10085603 dpl-frs:Item11 2020-10-30 10085603 dpl-frs:Item11 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item11 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item11 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item11 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item11 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-10-31 2021-10-30 10085603 dpl-frs:Item12 2020-10-31 2021-10-30 10085603 dpl-frs:Item12 2020-10-30 10085603 dpl-frs:Item12 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item12 2020-10-31 2021-10-30 10085603 dpl-frs:CostSales dpl-frs:Item12 2020-10-30 10085603 dpl-frs:CostSales dpl-frs:Item12 2021-10-30 10085603 dpl-frs:DistributionCosts dpl-frs:Item12 2020-10-31 2021-10-30 10085603 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-10-31 2021-10-30 10085603 1 2020-10-31 2021-10-30 10085603 frs-countries:EnglandWales 2020-10-31 2021-10-30
Registered number: 10085603
AIM RX Ltd
Financial Statements
For the Period 31 October 2021 to 31 January 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 10085603
31 January 2023 30 October 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 249,375 -
Tangible Assets 5 440,746 744,958
Investments 6 423,134 -
1,113,255 744,958
CURRENT ASSETS
Stocks 7 433,029 372,546
Debtors 8 1,626,157 4,027,243
Cash at bank and in hand 1,319,311 1,193,964
3,378,497 5,593,753
Creditors: Amounts Falling Due Within One Year 9 (2,350,232 ) (2,132,255 )
NET CURRENT ASSETS (LIABILITIES) 1,028,265 3,461,498
TOTAL ASSETS LESS CURRENT LIABILITIES 2,141,520 4,206,456
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,833 ) (50,610 )
NET ASSETS 2,126,687 4,155,846
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 2,126,686 4,155,845
SHAREHOLDERS' FUNDS 2,126,687 4,155,846
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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 Martin Stratton
Director
20/09/2023
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
AIM RX Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10085603 . The registered office is Appleton Village Pharmacy, Appleton Village, Widnes, Cheshire, WA8 6DZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Property None
Property Improvements 10% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures, Fittings & Equipment 25% Reducing Balance
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2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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 year 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 asset reflects 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 118 (2021: 121)
118 121
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4. Intangible Assets
Goodwill
£
Cost
As at 31 October 2021 -
Additions 285,000
As at 31 January 2023 285,000
Amortisation
As at 31 October 2021 -
Provided during the period 35,625
As at 31 January 2023 35,625
Net Book Value
As at 31 January 2023 249,375
As at 31 October 2021 -
5. Tangible Assets
Land & Property
Property Property Improvements Motor Vehicles Fixtures, Fittings & Equipment Total
£ £ £ £ £
Cost
As at 31 October 2021 428,959 358,847 111,940 49,814 949,560
Additions - 14,175 54,579 14,750 83,504
Disposals (285,000 ) - - (2,512 ) (287,512 )
As at 31 January 2023 143,959 373,022 166,519 62,052 745,552
Depreciation
As at 31 October 2021 - 150,432 27,985 26,185 204,602
Provided during the period - 46,628 43,292 11,631 101,551
Disposals - - - (1,347 ) (1,347 )
As at 31 January 2023 - 197,060 71,277 36,469 304,806
Net Book Value
As at 31 January 2023 143,959 175,962 95,242 25,583 440,746
As at 31 October 2021 428,959 208,415 83,955 23,629 744,958
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6. Investments
Unlisted
£
Cost
As at 31 October 2021 -
Additions 705,134
Disposals (282,000 )
As at 31 January 2023 423,134
Provision
As at 31 October 2021 -
As at 31 January 2023 -
Net Book Value
As at 31 January 2023 423,134
As at 31 October 2021 -
7. Stocks
31 January 2023 30 October 2021
£ £
Finished goods 433,029 372,546
433,029 372,546
8. Debtors
31 January 2023 30 October 2021
£ £
Due within one year
Trade debtors 1,304,169 2,079,966
Prepayments and accrued income 56,579 39,225
Other debtors 56,400 48,500
VAT 209,009 391,501
Amounts owed by parent company - 1,468,051
1,626,157 4,027,243
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9. Creditors: Amounts Falling Due Within One Year
31 January 2023 30 October 2021
£ £
Trade creditors 2,114,603 1,746,793
Corporation tax 121,559 325,331
Other taxes and social security 38,474 36,635
Other creditors 57,279 6,505
Accruals and deferred income 16,000 14,674
Directors' loan accounts 2,317 2,317
2,350,232 2,132,255
10. Share Capital
31 January 2023 30 October 2021
Allotted, Called up and fully paid 1 1
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 January 2023 30 October 2021
£ £
Not later than one year 25,898 17,065
Later than one year and not later than five years 15,417 13,931
41,315 30,996
12. Dividends
31 January 2023 30 October 2021
£ £
On equity shares:
Final dividend paid 2,299,438 83,000
2,299,438 83,000
13. Related Party Transactions
The company's immediate parent company is BBE Developments Limited, incorporated in England and Wales. BBE Developments Limited has a 100% shareholding of Aim RX Limited.
BBE Developments Limited owed Aim RX Limited £Nil (2021; £1,468,051) at the year end.
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14. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
15. Audit Information
The auditors report on the account of AIM RX Ltd for the period ended 31 January 2023 was unqualified
The auditor's report was signed by Ilyas Patel (Senior Statutory Auditor) for and on behalf of Ilyas Patel (Accountants) Limited , Statutory Auditor
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