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2022-11-30 13036235 20 2021-12-01 2022-11-30 13036235 frs-core:CurrentFinancialInstruments 20 2022-11-30 13036235 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13036235 dpl-frs:Item1 2021-12-01 2022-11-30 13036235 dpl-frs:Item1 2021-11-30 13036235 dpl-frs:Item1 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 13036235 dpl-frs:Item2 2021-12-01 2022-11-30 13036235 dpl-frs:Item2 2021-11-30 13036235 dpl-frs:Item2 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 13036235 dpl-frs:Item6 2021-12-01 2022-11-30 13036235 dpl-frs:Item6 2021-11-30 13036235 dpl-frs:Item6 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 13036235 dpl-frs:Item7 2021-12-01 2022-11-30 13036235 dpl-frs:Item7 2021-11-30 13036235 dpl-frs:Item7 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 13036235 dpl-frs:Item8 2021-12-01 2022-11-30 13036235 dpl-frs:Item8 2021-11-30 13036235 dpl-frs:Item8 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 13036235 dpl-frs:Item9 2021-12-01 2022-11-30 13036235 dpl-frs:Item9 2021-11-30 13036235 dpl-frs:Item9 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 13036235 dpl-frs:Item10 2021-12-01 2022-11-30 13036235 dpl-frs:Item10 2021-11-30 13036235 dpl-frs:Item10 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 13036235 dpl-frs:Item11 2021-12-01 2022-11-30 13036235 dpl-frs:Item11 2021-11-30 13036235 dpl-frs:Item11 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 13036235 dpl-frs:Item12 2021-12-01 2022-11-30 13036235 dpl-frs:Item12 2021-11-30 13036235 dpl-frs:Item12 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 13036235 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 13036235 1 2021-12-01 2022-11-30 13036235 frs-countries:EnglandWales 2021-12-01 2022-11-30 13036235 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-22 13036235 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 13036235 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-11-23 2021-11-30 13036235 frs-core:AllSubsidiaries 2020-11-23 2021-11-30 13036235 frs-core:KeyManagementPersonnel 2020-11-23 2021-11-30 13036235 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-11-23 2021-11-30 13036235 frs-core:OtherRelatedParties 2020-11-23 2021-11-30 13036235 2020-11-22 13036235 2021-11-30 13036235 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 2020-11-23 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 2021-11-30 13036235 frs-core:AfterOneYear 2020-11-23 2021-11-30 13036235 frs-core:BetweenOneFiveYears 2020-11-23 2021-11-30 13036235 frs-core:BetweenOneFiveYears 2021-11-30 13036235 frs-core:ComputerEquipment 2021-11-30 13036235 frs-core:ComputerEquipment 2020-11-23 2021-11-30 13036235 frs-core:ComputerEquipment 2020-11-22 13036235 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13036235 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-23 2021-11-30 13036235 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-22 13036235 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13036235 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-23 2021-11-30 13036235 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-22 13036235 frs-core:FurnitureFittings 2021-11-30 13036235 frs-core:FurnitureFittings 2020-11-23 2021-11-30 13036235 frs-core:FurnitureFittings 2020-11-22 13036235 frs-core:NetGoodwill 2021-11-30 13036235 frs-core:NetGoodwill 2020-11-23 2021-11-30 13036235 frs-core:NetGoodwill 2020-11-22 13036235 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13036235 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-23 2021-11-30 13036235 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-22 13036235 frs-core:LandBuildings 2021-11-30 13036235 frs-core:LandBuildings 2020-11-23 2021-11-30 13036235 frs-core:LandBuildings 2020-11-22 13036235 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13036235 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-23 2021-11-30 13036235 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-22 13036235 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13036235 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-23 2021-11-30 13036235 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-22 13036235 frs-core:MoreThanFiveYears 2020-11-23 2021-11-30 13036235 frs-core:MoreThanFiveYears 2021-11-30 13036235 frs-core:MotorVehicles 2021-11-30 13036235 frs-core:MotorVehicles 2020-11-23 2021-11-30 13036235 frs-core:MotorVehicles 2020-11-22 13036235 frs-core:OtherResidualIntangibleAssets 2021-11-30 13036235 frs-core:OtherResidualIntangibleAssets 2020-11-23 2021-11-30 13036235 frs-core:OtherResidualIntangibleAssets 2020-11-22 13036235 frs-core:PlantMachinery 2021-11-30 13036235 frs-core:PlantMachinery 2020-11-23 2021-11-30 13036235 frs-core:PlantMachinery 2020-11-22 13036235 frs-core:Secured 2021-11-30 13036235 frs-core:Unsecured 2021-11-30 13036235 frs-core:WithinOneYear 2020-11-23 2021-11-30 13036235 frs-core:WithinOneYear 2021-11-30 13036235 frs-core:CapitalRedemptionReserve 2020-11-23 2021-11-30 13036235 frs-core:CapitalRedemptionReserve 2020-11-22 13036235 frs-core:CapitalRedemptionReserve 2021-11-30 13036235 frs-core:OtherReservesSubtotal 2020-11-23 2021-11-30 13036235 frs-core:OtherReservesSubtotal 2020-11-22 13036235 frs-core:OtherReservesSubtotal 2021-11-30 13036235 frs-core:RevaluationReserve 2020-11-23 2021-11-30 13036235 frs-core:RevaluationReserve 2020-11-22 13036235 frs-core:RevaluationReserve 2021-11-30 13036235 frs-core:SharePremium 2020-11-23 2021-11-30 13036235 frs-core:SharePremium 2020-11-22 13036235 frs-core:SharePremium 2021-11-30 13036235 frs-core:ShareCapital 2020-11-23 2021-11-30 13036235 frs-core:ShareCapital 2020-11-22 13036235 frs-core:ShareCapital 2021-11-30 13036235 frs-core:RetainedEarningsAccumulatedLosses 2020-11-23 2021-11-30 13036235 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-22 13036235 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13036235 frs-core:RetainedEarningsAccumulatedLosses 2020-11-22 13036235 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13036235 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-22 13036235 frs-countries:UnitedKingdom 2020-11-23 2021-11-30 13036235 frs-countries:Europe 2020-11-23 2021-11-30 13036235 frs-countries:NorthAmerica 2020-11-23 2021-11-30 13036235 frs-countries:SouthAmerica 2020-11-23 2021-11-30 13036235 frs-countries:Asia 2020-11-23 2021-11-30 13036235 frs-countries:RestWorldOutsideUK 2020-11-23 2021-11-30 13036235 frs-bus:HighestPaidDirector 2020-11-23 2021-11-30 13036235 frs-bus:PrivateLimitedCompanyLtd 2020-11-23 2021-11-30 13036235 frs-bus:CompanyLimitedByGuarantee 2020-11-23 2021-11-30 13036235 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-23 2021-11-30 13036235 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-23 2021-11-30 13036235 frs-bus:FullAccounts 2020-11-23 2021-11-30 13036235 frs-bus:FilletedAccounts 2020-11-23 2021-11-30 13036235 frs-bus:AbridgedAccounts 2020-11-23 2021-11-30 13036235 frs-bus:FRS102 2020-11-23 2021-11-30 13036235 frs-bus:MediumEntities 2020-11-23 2021-11-30 13036235 frs-bus:SmallEntities 2020-11-23 2021-11-30 13036235 frs-bus:EntityHasNeverTraded 2020-11-23 2021-11-30 13036235 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-23 2021-11-30 13036235 frs-bus:Audited 2020-11-23 2021-11-30 13036235 frs-bus:AuditExempt-NoAccountantsReport 2020-11-23 2021-11-30 13036235 frs-bus:AuditExemptWithAccountantsReport 2020-11-23 2021-11-30 13036235 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-23 2021-11-30 13036235 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-23 2021-11-30 13036235 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-23 2021-11-30 13036235 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-23 2021-11-30 13036235 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-23 2021-11-30 13036235 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-23 2021-11-30 13036235 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-23 2021-11-30 13036235 frs-bus:OrdinaryShareClass1 2020-11-23 2021-11-30 13036235 frs-bus:OrdinaryShareClass1 2020-11-22 13036235 frs-bus:OrdinaryShareClass1 2021-11-30 13036235 frs-bus:OrdinaryShareClass2 2020-11-23 2021-11-30 13036235 frs-bus:OrdinaryShareClass2 2020-11-22 13036235 frs-bus:OrdinaryShareClass2 2021-11-30 13036235 frs-bus:OrdinaryShareClass3 2020-11-23 2021-11-30 13036235 frs-bus:OrdinaryShareClass3 2020-11-22 13036235 frs-bus:OrdinaryShareClass3 2021-11-30 13036235 frs-bus:OrdinaryShareClass4 2020-11-23 2021-11-30 13036235 frs-bus:OrdinaryShareClass4 2020-11-22 13036235 frs-bus:OrdinaryShareClass4 2021-11-30 13036235 frs-bus:OrdinaryShareClass5 2020-11-23 2021-11-30 13036235 frs-bus:OrdinaryShareClass5 2020-11-22 13036235 frs-bus:OrdinaryShareClass5 2021-11-30 13036235 frs-bus:PreferenceShareClass1 2020-11-23 2021-11-30 13036235 frs-bus:PreferenceShareClass1 2020-11-22 13036235 frs-bus:PreferenceShareClass1 2021-11-30 13036235 frs-bus:PreferenceShareClass2 2020-11-23 2021-11-30 13036235 frs-bus:PreferenceShareClass2 2020-11-22 13036235 frs-bus:PreferenceShareClass2 2021-11-30 13036235 frs-bus:PreferenceShareClass3 2020-11-23 2021-11-30 13036235 frs-bus:PreferenceShareClass3 2020-11-22 13036235 frs-bus:PreferenceShareClass3 2021-11-30 13036235 frs-bus:PreferenceShareClass4 2020-11-23 2021-11-30 13036235 frs-bus:PreferenceShareClass4 2020-11-22 13036235 frs-bus:PreferenceShareClass4 2021-11-30 13036235 frs-bus:PreferenceShareClass5 2020-11-23 2021-11-30 13036235 frs-bus:PreferenceShareClass5 2020-11-22 13036235 frs-bus:PreferenceShareClass5 2021-11-30 13036235 1 2020-11-23 2021-11-30 13036235 1 2021-11-30 13036235 1 2020-11-23 2021-11-30 13036235 frs-core:LeasedAssets 2020-11-23 2021-11-30 13036235 frs-core:OwnedAssets 2020-11-23 2021-11-30 13036235 frs-core:CurrencyRisk 2020-11-23 2021-11-30 13036235 frs-core:MarketRisk 2020-11-23 2021-11-30 13036235 frs-core:InterestRateRisk 2020-11-23 2021-11-30 13036235 frs-core:DeferredTaxation 2020-11-23 2021-11-30 13036235 frs-core:DeferredTaxation 2020-11-22 13036235 frs-core:DeferredTaxation 2021-11-30 13036235 frs-core:OtherProvisionsContingentLiabilities 2020-11-23 2021-11-30 13036235 frs-core:OtherProvisionsContingentLiabilities 2020-11-22 13036235 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13036235 frs-core:ProvisionsDeferredTax 2021-11-30 13036235 frs-core:OtherDeferredTax 2021-11-30 13036235 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 13036235 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 13036235 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 13036235 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-23 2021-11-30 13036235 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-22 13036235 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13036235 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-23 2021-11-30 13036235 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-22 13036235 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 13036235 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-23 2021-11-30 13036235 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-22 13036235 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13036235 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 13036235 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 13036235 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 13036235 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 13036235 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 13036235 frs-core:TaxCreditsDeferredTax 2021-11-30 13036235 frs-core:CostValuation 2020-11-22 13036235 frs-core:AdditionsToInvestments 2021-11-30 13036235 frs-core:DisposalsRepaymentsInvestments 2021-11-30 13036235 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 13036235 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 13036235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 13036235 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 13036235 frs-core:CostValuation 2021-11-30 13036235 frs-core:ProvisionsForImpairmentInvestments 2020-11-22 13036235 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 13036235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 13036235 frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:ListedExchangeTraded 2020-11-22 13036235 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-22 13036235 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-22 13036235 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13036235 frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:UnlistedNon-exchangeTraded 2020-11-22 13036235 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-22 13036235 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-22 13036235 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13036235 dpl-frs:CostSales 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales 2020-11-22 13036235 dpl-frs:CostSales 2021-11-30 13036235 dpl-frs:DistributionCosts 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses 2020-11-23 2021-11-30 13036235 frs-bus:Director1 2020-11-23 2021-11-30 13036235 frs-bus:Director1 2020-11-22 13036235 frs-bus:Director1 2021-11-30 13036235 1 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 1 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 1 2021-11-30 13036235 2 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 2 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 2 2021-11-30 13036235 3 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 3 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 3 2021-11-30 13036235 4 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 4 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 4 2021-11-30 13036235 5 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 5 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 5 2021-11-30 13036235 6 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 6 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 6 2021-11-30 13036235 7 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 7 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 7 2021-11-30 13036235 8 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 8 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 8 2021-11-30 13036235 9 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 9 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 9 2021-11-30 13036235 10 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 10 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 10 2021-11-30 13036235 11 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 11 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 11 2021-11-30 13036235 12 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 12 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 12 2021-11-30 13036235 13 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 13 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 13 2021-11-30 13036235 14 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 14 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 14 2021-11-30 13036235 15 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 15 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 15 2021-11-30 13036235 16 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 16 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 16 2021-11-30 13036235 17 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 17 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 17 2021-11-30 13036235 18 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 18 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 18 2021-11-30 13036235 19 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 19 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 19 2021-11-30 13036235 20 2020-11-23 2021-11-30 13036235 frs-core:CurrentFinancialInstruments 20 2021-11-30 13036235 frs-core:Non-currentFinancialInstruments 20 2021-11-30 13036235 dpl-frs:Item1 2020-11-23 2021-11-30 13036235 dpl-frs:Item1 2020-11-22 13036235 dpl-frs:Item1 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item1 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item1 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item1 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-11-23 2021-11-30 13036235 dpl-frs:Item2 2020-11-23 2021-11-30 13036235 dpl-frs:Item2 2020-11-22 13036235 dpl-frs:Item2 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item2 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item2 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item2 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-11-23 2021-11-30 13036235 dpl-frs:Item3 2020-11-23 2021-11-30 13036235 dpl-frs:Item3 2020-11-22 13036235 dpl-frs:Item3 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item3 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item3 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item3 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-11-23 2021-11-30 13036235 dpl-frs:Item4 2020-11-23 2021-11-30 13036235 dpl-frs:Item4 2020-11-22 13036235 dpl-frs:Item4 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item4 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item4 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item4 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-11-23 2021-11-30 13036235 dpl-frs:Item5 2020-11-23 2021-11-30 13036235 dpl-frs:Item5 2020-11-22 13036235 dpl-frs:Item5 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item5 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item5 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item5 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-11-23 2021-11-30 13036235 dpl-frs:Item6 2020-11-23 2021-11-30 13036235 dpl-frs:Item6 2020-11-22 13036235 dpl-frs:Item6 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item6 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item6 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item6 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-11-23 2021-11-30 13036235 dpl-frs:Item7 2020-11-23 2021-11-30 13036235 dpl-frs:Item7 2020-11-22 13036235 dpl-frs:Item7 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item7 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item7 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item7 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-11-23 2021-11-30 13036235 dpl-frs:Item8 2020-11-23 2021-11-30 13036235 dpl-frs:Item8 2020-11-22 13036235 dpl-frs:Item8 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item8 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item8 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item8 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-11-23 2021-11-30 13036235 dpl-frs:Item9 2020-11-23 2021-11-30 13036235 dpl-frs:Item9 2020-11-22 13036235 dpl-frs:Item9 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item9 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item9 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item9 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-11-23 2021-11-30 13036235 dpl-frs:Item10 2020-11-23 2021-11-30 13036235 dpl-frs:Item10 2020-11-22 13036235 dpl-frs:Item10 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item10 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item10 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item10 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-11-23 2021-11-30 13036235 dpl-frs:Item11 2020-11-23 2021-11-30 13036235 dpl-frs:Item11 2020-11-22 13036235 dpl-frs:Item11 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item11 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item11 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item11 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-11-23 2021-11-30 13036235 dpl-frs:Item12 2020-11-23 2021-11-30 13036235 dpl-frs:Item12 2020-11-22 13036235 dpl-frs:Item12 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item12 2020-11-23 2021-11-30 13036235 dpl-frs:CostSales dpl-frs:Item12 2020-11-22 13036235 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13036235 dpl-frs:DistributionCosts dpl-frs:Item12 2020-11-23 2021-11-30 13036235 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-11-23 2021-11-30 13036235 1 2020-11-23 2021-11-30 13036235 frs-countries:EnglandWales 2020-11-23 2021-11-30
Registered number: 13036235
Kerfoot Holdings Ltd
Financial Statements
For The Year Ended 30 November 2022
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13036235
30 November 2022 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 166,430 -
166,430 -
CURRENT ASSETS
Debtors 5 7,753 11,335
Cash at bank and in hand 9,529 46,505
17,282 57,840
Creditors: Amounts Falling Due Within One Year 6 (94,244 ) (39,232 )
NET CURRENT ASSETS (LIABILITIES) (76,962 ) 18,608
TOTAL ASSETS LESS CURRENT LIABILITIES 89,468 18,608
Creditors: Amounts Falling Due After More Than One Year 7 (228,091 ) (28,000 )
NET LIABILITIES (138,623 ) (9,392 )
CAPITAL AND RESERVES
Called up share capital 8 1 -
Profit and Loss Account (138,624 ) (9,392 )
SHAREHOLDERS' FUNDS (138,623) (9,392)
Page 1
Page 2
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 Stephen Kerfoot
Director
20/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kerfoot Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13036235 . The registered office is 494 Bolton Road West, Ramsbottom, Bury, BL0 9RU.
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. 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:
Freehold No Depreciation
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: 1)
- 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 December 2021 -
Additions 166,430
As at 30 November 2022 166,430
Net Book Value
As at 30 November 2022 166,430
As at 1 December 2021 -
5. Debtors
30 November 2022 30 November 2021
£ £
Due within one year
SRK Property Intercompany Loan (10,505 ) 11,335
VAT 18,258 -
7,753 11,335
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
30 November 2022 30 November 2021
£ £
Trade creditors (1 ) -
Other creditors 52,500 -
Accruals and deferred income 600 420
Director's loan account 41,145 38,812
94,244 39,232
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2022 30 November 2021
£ £
Bank loans 200,091 -
Other creditors 28,000 28,000
228,091 28,000
8. Share Capital
30 November 2022 30 November 2021
£ £
Allotted, Called up and fully paid 1 -
Page 4