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2022-10-31 10434514 20 2021-11-01 2022-10-31 10434514 frs-core:CurrentFinancialInstruments 20 2022-10-31 10434514 frs-core:Non-currentFinancialInstruments 20 2022-10-31 10434514 dpl-frs:Item1 2021-11-01 2022-10-31 10434514 dpl-frs:Item1 2021-10-31 10434514 dpl-frs:Item1 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 10434514 dpl-frs:Item2 2021-11-01 2022-10-31 10434514 dpl-frs:Item2 2021-10-31 10434514 dpl-frs:Item2 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 10434514 dpl-frs:Item6 2021-11-01 2022-10-31 10434514 dpl-frs:Item6 2021-10-31 10434514 dpl-frs:Item6 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 10434514 dpl-frs:Item7 2021-11-01 2022-10-31 10434514 dpl-frs:Item7 2021-10-31 10434514 dpl-frs:Item7 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 10434514 dpl-frs:Item8 2021-11-01 2022-10-31 10434514 dpl-frs:Item8 2021-10-31 10434514 dpl-frs:Item8 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 10434514 dpl-frs:Item9 2021-11-01 2022-10-31 10434514 dpl-frs:Item9 2021-10-31 10434514 dpl-frs:Item9 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 10434514 dpl-frs:Item10 2021-11-01 2022-10-31 10434514 dpl-frs:Item10 2021-10-31 10434514 dpl-frs:Item10 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 10434514 dpl-frs:Item11 2021-11-01 2022-10-31 10434514 dpl-frs:Item11 2021-10-31 10434514 dpl-frs:Item11 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 10434514 dpl-frs:Item12 2021-11-01 2022-10-31 10434514 dpl-frs:Item12 2021-10-31 10434514 dpl-frs:Item12 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 10434514 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 10434514 1 2021-11-01 2022-10-31 10434514 frs-countries:EnglandWales 2021-11-01 2022-10-31 10434514 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 10434514 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 10434514 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-11-01 2021-10-31 10434514 frs-core:AllSubsidiaries 2020-11-01 2021-10-31 10434514 frs-core:KeyManagementPersonnel 2020-11-01 2021-10-31 10434514 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-11-01 2021-10-31 10434514 frs-core:OtherRelatedParties 2020-11-01 2021-10-31 10434514 2020-10-31 10434514 2021-10-31 10434514 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 2021-10-31 10434514 frs-core:AfterOneYear 2020-11-01 2021-10-31 10434514 frs-core:BetweenOneFiveYears 2020-11-01 2021-10-31 10434514 frs-core:BetweenOneFiveYears 2021-10-31 10434514 frs-core:ComputerEquipment 2021-10-31 10434514 frs-core:ComputerEquipment 2020-11-01 2021-10-31 10434514 frs-core:ComputerEquipment 2020-10-31 10434514 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 10434514 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-01 2021-10-31 10434514 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 10434514 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 10434514 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-01 2021-10-31 10434514 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 10434514 frs-core:FurnitureFittings 2021-10-31 10434514 frs-core:FurnitureFittings 2020-11-01 2021-10-31 10434514 frs-core:FurnitureFittings 2020-10-31 10434514 frs-core:NetGoodwill 2021-10-31 10434514 frs-core:NetGoodwill 2020-11-01 2021-10-31 10434514 frs-core:NetGoodwill 2020-10-31 10434514 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 10434514 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 10434514 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 10434514 frs-core:LandBuildings 2021-10-31 10434514 frs-core:LandBuildings 2020-11-01 2021-10-31 10434514 frs-core:LandBuildings 2020-10-31 10434514 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 10434514 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-01 2021-10-31 10434514 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 10434514 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 10434514 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-01 2021-10-31 10434514 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 10434514 frs-core:MoreThanFiveYears 2020-11-01 2021-10-31 10434514 frs-core:MoreThanFiveYears 2021-10-31 10434514 frs-core:MotorVehicles 2021-10-31 10434514 frs-core:MotorVehicles 2020-11-01 2021-10-31 10434514 frs-core:MotorVehicles 2020-10-31 10434514 frs-core:OtherResidualIntangibleAssets 2021-10-31 10434514 frs-core:OtherResidualIntangibleAssets 2020-11-01 2021-10-31 10434514 frs-core:OtherResidualIntangibleAssets 2020-10-31 10434514 frs-core:PlantMachinery 2021-10-31 10434514 frs-core:PlantMachinery 2020-11-01 2021-10-31 10434514 frs-core:PlantMachinery 2020-10-31 10434514 frs-core:Secured 2021-10-31 10434514 frs-core:Unsecured 2021-10-31 10434514 frs-core:WithinOneYear 2020-11-01 2021-10-31 10434514 frs-core:WithinOneYear 2021-10-31 10434514 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 10434514 frs-core:CapitalRedemptionReserve 2020-10-31 10434514 frs-core:CapitalRedemptionReserve 2021-10-31 10434514 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 10434514 frs-core:OtherReservesSubtotal 2020-10-31 10434514 frs-core:OtherReservesSubtotal 2021-10-31 10434514 frs-core:RevaluationReserve 2020-11-01 2021-10-31 10434514 frs-core:RevaluationReserve 2020-10-31 10434514 frs-core:RevaluationReserve 2021-10-31 10434514 frs-core:SharePremium 2020-11-01 2021-10-31 10434514 frs-core:SharePremium 2020-10-31 10434514 frs-core:SharePremium 2021-10-31 10434514 frs-core:ShareCapital 2020-11-01 2021-10-31 10434514 frs-core:ShareCapital 2020-10-31 10434514 frs-core:ShareCapital 2021-10-31 10434514 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 10434514 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 10434514 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10434514 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 10434514 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10434514 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 10434514 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 10434514 frs-countries:Europe 2020-11-01 2021-10-31 10434514 frs-countries:NorthAmerica 2020-11-01 2021-10-31 10434514 frs-countries:SouthAmerica 2020-11-01 2021-10-31 10434514 frs-countries:Asia 2020-11-01 2021-10-31 10434514 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 10434514 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 10434514 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 10434514 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 10434514 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 10434514 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 10434514 frs-bus:FullAccounts 2020-11-01 2021-10-31 10434514 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 10434514 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 10434514 frs-bus:FRS102 2020-11-01 2021-10-31 10434514 frs-bus:MediumEntities 2020-11-01 2021-10-31 10434514 frs-bus:SmallEntities 2020-11-01 2021-10-31 10434514 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 10434514 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 10434514 frs-bus:Audited 2020-11-01 2021-10-31 10434514 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 10434514 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 10434514 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10434514 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10434514 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10434514 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10434514 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10434514 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10434514 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10434514 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 10434514 frs-bus:OrdinaryShareClass1 2020-10-31 10434514 frs-bus:OrdinaryShareClass1 2021-10-31 10434514 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 10434514 frs-bus:OrdinaryShareClass2 2020-10-31 10434514 frs-bus:OrdinaryShareClass2 2021-10-31 10434514 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 10434514 frs-bus:OrdinaryShareClass3 2020-10-31 10434514 frs-bus:OrdinaryShareClass3 2021-10-31 10434514 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 10434514 frs-bus:OrdinaryShareClass4 2020-10-31 10434514 frs-bus:OrdinaryShareClass4 2021-10-31 10434514 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 10434514 frs-bus:OrdinaryShareClass5 2020-10-31 10434514 frs-bus:OrdinaryShareClass5 2021-10-31 10434514 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 10434514 frs-bus:PreferenceShareClass1 2020-10-31 10434514 frs-bus:PreferenceShareClass1 2021-10-31 10434514 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 10434514 frs-bus:PreferenceShareClass2 2020-10-31 10434514 frs-bus:PreferenceShareClass2 2021-10-31 10434514 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 10434514 frs-bus:PreferenceShareClass3 2020-10-31 10434514 frs-bus:PreferenceShareClass3 2021-10-31 10434514 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 10434514 frs-bus:PreferenceShareClass4 2020-10-31 10434514 frs-bus:PreferenceShareClass4 2021-10-31 10434514 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 10434514 frs-bus:PreferenceShareClass5 2020-10-31 10434514 frs-bus:PreferenceShareClass5 2021-10-31 10434514 1 2020-11-01 2021-10-31 10434514 1 2021-10-31 10434514 1 2020-11-01 2021-10-31 10434514 frs-core:LeasedAssets 2020-11-01 2021-10-31 10434514 frs-core:OwnedAssets 2020-11-01 2021-10-31 10434514 frs-core:CurrencyRisk 2020-11-01 2021-10-31 10434514 frs-core:MarketRisk 2020-11-01 2021-10-31 10434514 frs-core:InterestRateRisk 2020-11-01 2021-10-31 10434514 frs-core:DeferredTaxation 2020-11-01 2021-10-31 10434514 frs-core:DeferredTaxation 2020-10-31 10434514 frs-core:DeferredTaxation 2021-10-31 10434514 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 10434514 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 10434514 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 10434514 frs-core:ProvisionsDeferredTax 2021-10-31 10434514 frs-core:OtherDeferredTax 2021-10-31 10434514 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 10434514 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 10434514 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 10434514 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 10434514 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 10434514 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 10434514 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10434514 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 10434514 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 10434514 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10434514 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 10434514 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 10434514 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 10434514 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 10434514 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 10434514 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 10434514 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 10434514 frs-core:TaxCreditsDeferredTax 2021-10-31 10434514 frs-core:CostValuation 2020-10-31 10434514 frs-core:AdditionsToInvestments 2021-10-31 10434514 frs-core:DisposalsRepaymentsInvestments 2021-10-31 10434514 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 10434514 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 10434514 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 10434514 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 10434514 frs-core:CostValuation 2021-10-31 10434514 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 10434514 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 10434514 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 10434514 frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:ListedExchangeTraded 2020-10-31 10434514 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 10434514 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 10434514 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10434514 frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:UnlistedNon-exchangeTraded 2020-10-31 10434514 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 10434514 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-31 10434514 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10434514 dpl-frs:CostSales 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales 2020-10-31 10434514 dpl-frs:CostSales 2021-10-31 10434514 dpl-frs:DistributionCosts 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses 2020-11-01 2021-10-31 10434514 frs-bus:Director1 2020-11-01 2021-10-31 10434514 frs-bus:Director1 2020-10-31 10434514 frs-bus:Director1 2021-10-31 10434514 1 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 1 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 1 2021-10-31 10434514 2 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 2 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 2 2021-10-31 10434514 3 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 3 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 3 2021-10-31 10434514 4 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 4 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 4 2021-10-31 10434514 5 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 5 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 5 2021-10-31 10434514 6 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 6 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 6 2021-10-31 10434514 7 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 7 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 7 2021-10-31 10434514 8 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 8 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 8 2021-10-31 10434514 9 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 9 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 9 2021-10-31 10434514 10 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 10 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 10 2021-10-31 10434514 11 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 11 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 11 2021-10-31 10434514 12 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 12 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 12 2021-10-31 10434514 13 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 13 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 13 2021-10-31 10434514 14 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 14 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 14 2021-10-31 10434514 15 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 15 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 15 2021-10-31 10434514 16 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 16 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 16 2021-10-31 10434514 17 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 17 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 17 2021-10-31 10434514 18 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 18 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 18 2021-10-31 10434514 19 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 19 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 19 2021-10-31 10434514 20 2020-11-01 2021-10-31 10434514 frs-core:CurrentFinancialInstruments 20 2021-10-31 10434514 frs-core:Non-currentFinancialInstruments 20 2021-10-31 10434514 dpl-frs:Item1 2020-11-01 2021-10-31 10434514 dpl-frs:Item1 2020-10-31 10434514 dpl-frs:Item1 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item1 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item1 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item1 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-11-01 2021-10-31 10434514 dpl-frs:Item2 2020-11-01 2021-10-31 10434514 dpl-frs:Item2 2020-10-31 10434514 dpl-frs:Item2 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item2 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item2 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item2 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-11-01 2021-10-31 10434514 dpl-frs:Item3 2020-11-01 2021-10-31 10434514 dpl-frs:Item3 2020-10-31 10434514 dpl-frs:Item3 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item3 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item3 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item3 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-11-01 2021-10-31 10434514 dpl-frs:Item4 2020-11-01 2021-10-31 10434514 dpl-frs:Item4 2020-10-31 10434514 dpl-frs:Item4 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item4 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item4 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item4 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-11-01 2021-10-31 10434514 dpl-frs:Item5 2020-11-01 2021-10-31 10434514 dpl-frs:Item5 2020-10-31 10434514 dpl-frs:Item5 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item5 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item5 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item5 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-11-01 2021-10-31 10434514 dpl-frs:Item6 2020-11-01 2021-10-31 10434514 dpl-frs:Item6 2020-10-31 10434514 dpl-frs:Item6 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item6 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item6 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item6 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-11-01 2021-10-31 10434514 dpl-frs:Item7 2020-11-01 2021-10-31 10434514 dpl-frs:Item7 2020-10-31 10434514 dpl-frs:Item7 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item7 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item7 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item7 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-11-01 2021-10-31 10434514 dpl-frs:Item8 2020-11-01 2021-10-31 10434514 dpl-frs:Item8 2020-10-31 10434514 dpl-frs:Item8 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item8 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item8 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item8 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-11-01 2021-10-31 10434514 dpl-frs:Item9 2020-11-01 2021-10-31 10434514 dpl-frs:Item9 2020-10-31 10434514 dpl-frs:Item9 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item9 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item9 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item9 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-11-01 2021-10-31 10434514 dpl-frs:Item10 2020-11-01 2021-10-31 10434514 dpl-frs:Item10 2020-10-31 10434514 dpl-frs:Item10 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item10 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item10 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item10 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-11-01 2021-10-31 10434514 dpl-frs:Item11 2020-11-01 2021-10-31 10434514 dpl-frs:Item11 2020-10-31 10434514 dpl-frs:Item11 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item11 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item11 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item11 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-11-01 2021-10-31 10434514 dpl-frs:Item12 2020-11-01 2021-10-31 10434514 dpl-frs:Item12 2020-10-31 10434514 dpl-frs:Item12 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item12 2020-11-01 2021-10-31 10434514 dpl-frs:CostSales dpl-frs:Item12 2020-10-31 10434514 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 10434514 dpl-frs:DistributionCosts dpl-frs:Item12 2020-11-01 2021-10-31 10434514 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-11-01 2021-10-31 10434514 1 2020-11-01 2021-10-31 10434514 frs-countries:EnglandWales 2020-11-01 2021-10-31
Registered number: 10434514
Sussex Meats Limited
Unaudited Financial Statements
For The Year Ended 31 October 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10434514
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,991 38,377
58,991 38,377
CURRENT ASSETS
Stocks 5 9,827 4,197
Debtors 6 7,728 5,246
Cash at bank and in hand 51,140 42,335
68,695 51,778
Creditors: Amounts Falling Due Within One Year 7 (27,649 ) (13,536 )
NET CURRENT ASSETS (LIABILITIES) 41,046 38,242
TOTAL ASSETS LESS CURRENT LIABILITIES 100,037 76,619
Creditors: Amounts Falling Due After More Than One Year 8 (74,835 ) (53,146 )
NET ASSETS 25,202 23,473
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 25,200 23,471
SHAREHOLDERS' FUNDS 25,202 23,473
Page 1
Page 2
For the year ending 31 October 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 Craig Black
Director
30/09/2029
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sussex Meats Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10434514 . The registered office is 10 Clintons Green, Bracknell, RG42 1YL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2021: 4)
5 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2021 13,106 30,326 12,590 1,649 57,671
Additions 9,506 8,426 19,717 - 37,649
As at 31 October 2022 22,612 38,752 32,307 1,649 95,320
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2021 1,311 13,323 4,198 462 19,294
Provided during the period 3,952 8,291 4,379 413 17,035
As at 31 October 2022 5,263 21,614 8,577 875 36,329
Net Book Value
As at 31 October 2022 17,349 17,138 23,730 774 58,991
As at 1 November 2021 11,795 17,003 8,392 1,187 38,377
5. Stocks
2022 2021
£ £
Finished goods 9,827 4,197
9,827 4,197
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 5,075 4,897
Other debtors - 349
VAT 2,653 -
7,728 5,246
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 20,123 10,792
Corporation tax - 373
VAT - 612
Other creditors - (4,622 )
Accruals and deferred income 2,047 -
Director's loan account 5,479 6,381
27,649 13,536
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Chimku Loan 5,314 2,866
Bounce Back Loan 36,747 42,454
Geodan Loan account 13,263 7,826
Vauxhall Finance 19,511 -
74,835 53,146
Page 4
Page 5
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
Page 5