Acorah Software Products - Accounts Production 13.6.003 false true 1 December 2021 30 November 2022 30 November 2022 13135114 Mr Paul Newham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13135114 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13135114 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13135114 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13135114 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 13135114 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 13135114 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 13135114 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 13135114 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 13135114 2021-11-30 13135114 2022-11-30 13135114 2021-12-01 2022-11-30 13135114 frs-core:CurrentFinancialInstruments 2022-11-30 13135114 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2021-12-01 2022-11-30 13135114 dpl-frs:Item3 2021-12-01 2022-11-30 13135114 dpl-frs:Item3 2021-11-30 13135114 dpl-frs:Item3 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 13135114 dpl-frs:Item4 2021-12-01 2022-11-30 13135114 dpl-frs:Item4 2021-11-30 13135114 dpl-frs:Item4 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 13135114 dpl-frs:Item5 2021-12-01 2022-11-30 13135114 dpl-frs:Item5 2021-11-30 13135114 dpl-frs:Item5 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 13135114 dpl-frs:Item6 2021-12-01 2022-11-30 13135114 dpl-frs:Item6 2021-11-30 13135114 dpl-frs:Item6 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 13135114 dpl-frs:Item7 2021-12-01 2022-11-30 13135114 dpl-frs:Item7 2021-11-30 13135114 dpl-frs:Item7 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 13135114 dpl-frs:Item8 2021-12-01 2022-11-30 13135114 dpl-frs:Item8 2021-11-30 13135114 dpl-frs:Item8 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 13135114 dpl-frs:Item9 2021-12-01 2022-11-30 13135114 dpl-frs:Item9 2021-11-30 13135114 dpl-frs:Item9 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 13135114 dpl-frs:Item10 2021-12-01 2022-11-30 13135114 dpl-frs:Item10 2021-11-30 13135114 dpl-frs:Item10 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 13135114 dpl-frs:Item11 2021-12-01 2022-11-30 13135114 dpl-frs:Item11 2021-11-30 13135114 dpl-frs:Item11 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 13135114 dpl-frs:Item12 2021-12-01 2022-11-30 13135114 dpl-frs:Item12 2021-11-30 13135114 dpl-frs:Item12 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 13135114 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13135114 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13135114 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 13135114 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 13135114 1 2021-12-01 2022-11-30 13135114 frs-countries:EnglandWales 2021-12-01 2022-11-30 13135114 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13135114 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 13135114 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 13135114 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-14 2021-11-30 13135114 frs-core:AllSubsidiaries 2021-01-14 2021-11-30 13135114 frs-core:KeyManagementPersonnel 2021-01-14 2021-11-30 13135114 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-14 2021-11-30 13135114 frs-core:OtherRelatedParties 2021-01-14 2021-11-30 13135114 2021-01-13 13135114 2021-11-30 13135114 2021-01-14 2021-11-30 13135114 frs-core:CurrentFinancialInstruments 2021-11-30 13135114 frs-core:CurrentFinancialInstruments 2021-01-14 2021-11-30 13135114 frs-core:Non-currentFinancialInstruments 2021-11-30 13135114 frs-core:Non-currentFinancialInstruments 2021-01-14 2021-11-30 13135114 frs-core:CurrentFinancialInstruments 2021-01-14 2021-11-30 13135114 frs-core:CurrentFinancialInstruments 2021-11-30 13135114 frs-core:AfterOneYear 2021-01-14 2021-11-30 13135114 frs-core:BetweenOneFiveYears 2021-01-14 2021-11-30 13135114 frs-core:BetweenOneFiveYears 2021-11-30 13135114 frs-core:ComputerEquipment 2021-11-30 13135114 frs-core:ComputerEquipment 2021-01-14 2021-11-30 13135114 frs-core:ComputerEquipment 2021-01-13 13135114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13135114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-14 2021-11-30 13135114 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-13 13135114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13135114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-14 2021-11-30 13135114 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-13 13135114 frs-core:FurnitureFittings 2021-11-30 13135114 frs-core:FurnitureFittings 2021-01-14 2021-11-30 13135114 frs-core:FurnitureFittings 2021-01-13 13135114 frs-core:NetGoodwill 2021-11-30 13135114 frs-core:NetGoodwill 2021-01-14 2021-11-30 13135114 frs-core:NetGoodwill 2021-01-13 13135114 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13135114 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-14 2021-11-30 13135114 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-13 13135114 frs-core:LandBuildings 2021-11-30 13135114 frs-core:LandBuildings 2021-01-14 2021-11-30 13135114 frs-core:LandBuildings 2021-01-13 13135114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13135114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-14 2021-11-30 13135114 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-13 13135114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13135114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-14 2021-11-30 13135114 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-13 13135114 frs-core:MoreThanFiveYears 2021-01-14 2021-11-30 13135114 frs-core:MoreThanFiveYears 2021-11-30 13135114 frs-core:MotorVehicles 2021-11-30 13135114 frs-core:MotorVehicles 2021-01-14 2021-11-30 13135114 frs-core:MotorVehicles 2021-01-13 13135114 frs-core:OtherResidualIntangibleAssets 2021-11-30 13135114 frs-core:OtherResidualIntangibleAssets 2021-01-14 2021-11-30 13135114 frs-core:OtherResidualIntangibleAssets 2021-01-13 13135114 frs-core:PlantMachinery 2021-11-30 13135114 frs-core:PlantMachinery 2021-01-14 2021-11-30 13135114 frs-core:PlantMachinery 2021-01-13 13135114 frs-core:Secured 2021-11-30 13135114 frs-core:Unsecured 2021-11-30 13135114 frs-core:WithinOneYear 2021-01-14 2021-11-30 13135114 frs-core:WithinOneYear 2021-11-30 13135114 frs-core:CapitalRedemptionReserve 2021-01-14 2021-11-30 13135114 frs-core:CapitalRedemptionReserve 2021-01-13 13135114 frs-core:CapitalRedemptionReserve 2021-11-30 13135114 frs-core:OtherReservesSubtotal 2021-01-14 2021-11-30 13135114 frs-core:OtherReservesSubtotal 2021-01-13 13135114 frs-core:OtherReservesSubtotal 2021-11-30 13135114 frs-core:RevaluationReserve 2021-01-14 2021-11-30 13135114 frs-core:RevaluationReserve 2021-01-13 13135114 frs-core:RevaluationReserve 2021-11-30 13135114 frs-core:SharePremium 2021-01-14 2021-11-30 13135114 frs-core:SharePremium 2021-01-13 13135114 frs-core:SharePremium 2021-11-30 13135114 frs-core:ShareCapital 2021-01-14 2021-11-30 13135114 frs-core:ShareCapital 2021-01-13 13135114 frs-core:ShareCapital 2021-11-30 13135114 frs-core:RetainedEarningsAccumulatedLosses 2021-01-14 2021-11-30 13135114 frs-core:RetainedEarningsAccumulatedLosses 2021-01-13 13135114 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13135114 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-01-13 13135114 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-11-30 13135114 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-01-13 13135114 frs-countries:UnitedKingdom 2021-01-14 2021-11-30 13135114 frs-countries:Europe 2021-01-14 2021-11-30 13135114 frs-countries:NorthAmerica 2021-01-14 2021-11-30 13135114 frs-countries:SouthAmerica 2021-01-14 2021-11-30 13135114 frs-countries:Asia 2021-01-14 2021-11-30 13135114 frs-countries:RestWorldOutsideUK 2021-01-14 2021-11-30 13135114 frs-bus:HighestPaidDirector 2021-01-14 2021-11-30 13135114 frs-bus:PrivateLimitedCompanyLtd 2021-01-14 2021-11-30 13135114 frs-bus:CompanyLimitedByGuarantee 2021-01-14 2021-11-30 13135114 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-14 2021-11-30 13135114 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-14 2021-11-30 13135114 frs-bus:FullAccounts 2021-01-14 2021-11-30 13135114 frs-bus:AbbreviatedAccounts 2021-01-14 2021-11-30 13135114 frs-bus:AbridgedAccounts 2021-01-14 2021-11-30 13135114 frs-bus:FRS102 2021-01-14 2021-11-30 13135114 frs-bus:SmallEntities 2021-01-14 2021-11-30 13135114 frs-bus:EntityHasNeverTraded 2021-01-14 2021-11-30 13135114 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-14 2021-11-30 13135114 frs-bus:Audited 2021-01-14 2021-11-30 13135114 frs-bus:AuditExempt-NoAccountantsReport 2021-01-14 2021-11-30 13135114 frs-bus:AuditExemptWithAccountantsReport 2021-01-14 2021-11-30 13135114 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-14 2021-11-30 13135114 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-14 2021-11-30 13135114 frs-bus:OrdinaryShareClass1 2021-01-14 2021-11-30 13135114 frs-bus:OrdinaryShareClass1 2021-01-13 13135114 frs-bus:OrdinaryShareClass1 2021-11-30 13135114 frs-bus:OrdinaryShareClass2 2021-01-14 2021-11-30 13135114 frs-bus:OrdinaryShareClass2 2021-01-13 13135114 frs-bus:OrdinaryShareClass2 2021-11-30 13135114 frs-bus:OrdinaryShareClass3 2021-01-14 2021-11-30 13135114 frs-bus:OrdinaryShareClass3 2021-01-13 13135114 frs-bus:OrdinaryShareClass3 2021-11-30 13135114 frs-bus:OrdinaryShareClass4 2021-01-14 2021-11-30 13135114 frs-bus:OrdinaryShareClass4 2021-01-13 13135114 frs-bus:OrdinaryShareClass4 2021-11-30 13135114 frs-bus:OrdinaryShareClass5 2021-01-14 2021-11-30 13135114 frs-bus:OrdinaryShareClass5 2021-01-13 13135114 frs-bus:OrdinaryShareClass5 2021-11-30 13135114 frs-bus:PreferenceShareClass1 2021-01-14 2021-11-30 13135114 frs-bus:PreferenceShareClass1 2021-01-13 13135114 frs-bus:PreferenceShareClass1 2021-11-30 13135114 frs-bus:PreferenceShareClass2 2021-01-14 2021-11-30 13135114 frs-bus:PreferenceShareClass2 2021-01-13 13135114 frs-bus:PreferenceShareClass2 2021-11-30 13135114 frs-bus:PreferenceShareClass3 2021-01-14 2021-11-30 13135114 frs-bus:PreferenceShareClass3 2021-01-13 13135114 frs-bus:PreferenceShareClass3 2021-11-30 13135114 frs-bus:PreferenceShareClass4 2021-01-14 2021-11-30 13135114 frs-bus:PreferenceShareClass4 2021-01-13 13135114 frs-bus:PreferenceShareClass4 2021-11-30 13135114 frs-bus:PreferenceShareClass5 2021-01-14 2021-11-30 13135114 frs-bus:PreferenceShareClass5 2021-01-13 13135114 frs-bus:PreferenceShareClass5 2021-11-30 13135114 1 2021-01-14 2021-11-30 13135114 1 2021-11-30 13135114 1 2021-01-14 2021-11-30 13135114 frs-core:LeasedAssets 2021-01-14 2021-11-30 13135114 frs-core:OwnedAssets 2021-01-14 2021-11-30 13135114 frs-core:CurrencyRisk 2021-01-14 2021-11-30 13135114 frs-core:MarketRisk 2021-01-14 2021-11-30 13135114 frs-core:InterestRateRisk 2021-01-14 2021-11-30 13135114 frs-core:DeferredTaxation 2021-01-14 2021-11-30 13135114 frs-core:DeferredTaxation 2021-01-13 13135114 frs-core:DeferredTaxation 2021-11-30 13135114 frs-core:OtherProvisionsContingentLiabilities 2021-01-14 2021-11-30 13135114 frs-core:OtherProvisionsContingentLiabilities 2021-01-13 13135114 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13135114 frs-core:ProvisionsDeferredTax 2021-11-30 13135114 frs-core:OtherDeferredTax 2021-11-30 13135114 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 13135114 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 13135114 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 13135114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-14 2021-11-30 13135114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-13 13135114 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13135114 frs-core:Provisions 2021-01-14 2021-11-30 13135114 frs-core:Provisions 2021-01-13 13135114 frs-core:Provisions 2021-11-30 13135114 frs-core:Provisions 2021-01-14 2021-11-30 13135114 frs-core:Provisions 2021-01-13 13135114 frs-core:Provisions 2021-11-30 13135114 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 13135114 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 13135114 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 13135114 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 13135114 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 13135114 frs-core:TaxCreditsDeferredTax 2021-11-30 13135114 frs-core:CostValuation 2021-01-13 13135114 frs-core:AdditionsToInvestments 2021-11-30 13135114 frs-core:DisposalsRepaymentsInvestments 2021-11-30 13135114 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 13135114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 13135114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 13135114 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 13135114 frs-core:CostValuation 2021-11-30 13135114 frs-core:ProvisionsForImpairmentInvestments 2021-01-13 13135114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 13135114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 13135114 frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:ListedExchangeTraded 2021-01-13 13135114 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-01-13 13135114 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-01-13 13135114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13135114 frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:UnlistedNon-exchangeTraded 2021-01-13 13135114 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-01-13 13135114 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-01-13 13135114 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13135114 dpl-frs:CostSales 2021-01-14 2021-11-30 13135114 dpl-frs:CostSales 2021-01-13 13135114 dpl-frs:CostSales 2021-11-30 13135114 dpl-frs:DistributionCosts 2021-01-14 2021-11-30 13135114 dpl-frs:AdministrativeExpenses 2021-01-14 2021-11-30 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Registered number: 13135114
Pn Industrial Painter Ltd
Financial Statements
For The Year Ended 30 November 2022
Findlay Todd Accountants
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13135114
30 November 2022 30 November 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,377 6,063
Cash at bank and in hand 5,891 789
8,268 6,852
Creditors: Amounts Falling Due Within One Year 5 (12,587 ) (3,205 )
NET CURRENT ASSETS (LIABILITIES) (4,319 ) 3,647
TOTAL ASSETS LESS CURRENT LIABILITIES (4,319 ) 3,647
NET (LIABILITIES)/ASSETS (4,319 ) 3,647
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (4,329 ) 3,637
SHAREHOLDERS' FUNDS (4,319) 3,647
For the year ending 30 November 2022 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 Paul Newham
Director
30/08/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pn Industrial Painter Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13135114 . The registered office is 122 Manet Gardens, South Shields, NE34 8LT.
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. 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 as follows: 1 (2021: 1)
1 1
Page 2
Page 3
4. Debtors
30 November 2022 30 November 2021
£ £
Due within one year
CIS Debtor 508 6,063
Corporation tax debtor 1,869 -
2,377 6,063
5. Creditors: Amounts Falling Due Within One Year
30 November 2022 30 November 2021
£ £
Corporation tax - 2,291
PAYE & NI creditor 68 -
Accruals and deferred income 828 912
Director's loan account 11,691 2
12,587 3,205
6. Share Capital
30 November 2022 30 November 2021
Allotted, Called up and fully paid 10 10
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