Acorah Software Products - Accounts Production 14.2.200 false true 30 November 2021 1 December 2020 false 1 December 2021 30 November 2022 30 November 2022 07075220 Mrs Melanie Morgan Mr David Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07075220 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 07075220 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 07075220 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 07075220 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 07075220 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 07075220 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 07075220 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 07075220 2021-11-30 07075220 2022-11-30 07075220 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 2022-11-30 07075220 frs-core:AfterOneYear 2021-12-01 2022-11-30 07075220 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 07075220 frs-core:BetweenOneFiveYears 2022-11-30 07075220 frs-core:ComputerEquipment 2022-11-30 07075220 frs-core:ComputerEquipment 2021-12-01 2022-11-30 07075220 frs-core:ComputerEquipment 2021-11-30 07075220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 07075220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 07075220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 07075220 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 07075220 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 07075220 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 07075220 frs-core:FurnitureFittings 2022-11-30 07075220 frs-core:FurnitureFittings 2021-12-01 2022-11-30 07075220 frs-core:FurnitureFittings 2021-11-30 07075220 frs-core:NetGoodwill 2022-11-30 07075220 frs-core:NetGoodwill 2021-12-01 2022-11-30 07075220 frs-core:NetGoodwill 2021-11-30 07075220 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 07075220 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 07075220 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 07075220 frs-core:LandBuildings 2022-11-30 07075220 frs-core:LandBuildings 2021-12-01 2022-11-30 07075220 frs-core:LandBuildings 2021-11-30 07075220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 07075220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 07075220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 07075220 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 07075220 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 07075220 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 07075220 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 07075220 frs-core:MoreThanFiveYears 2022-11-30 07075220 frs-core:MotorVehicles 2022-11-30 07075220 frs-core:MotorVehicles 2021-12-01 2022-11-30 07075220 frs-core:MotorVehicles 2021-11-30 07075220 frs-core:OtherResidualIntangibleAssets 2022-11-30 07075220 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 07075220 frs-core:OtherResidualIntangibleAssets 2021-11-30 07075220 frs-core:PlantMachinery 2022-11-30 07075220 frs-core:PlantMachinery 2021-12-01 2022-11-30 07075220 frs-core:PlantMachinery 2021-11-30 07075220 frs-core:Secured 2022-11-30 07075220 frs-core:Unsecured 2022-11-30 07075220 frs-core:WithinOneYear 2021-12-01 2022-11-30 07075220 frs-core:WithinOneYear 2022-11-30 07075220 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 07075220 frs-core:CapitalRedemptionReserve 2021-11-30 07075220 frs-core:CapitalRedemptionReserve 2022-11-30 07075220 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 07075220 frs-core:OtherReservesSubtotal 2021-11-30 07075220 frs-core:OtherReservesSubtotal 2022-11-30 07075220 frs-core:RevaluationReserve 2021-12-01 2022-11-30 07075220 frs-core:RevaluationReserve 2021-11-30 07075220 frs-core:RevaluationReserve 2022-11-30 07075220 frs-core:SharePremium 2021-12-01 2022-11-30 07075220 frs-core:SharePremium 2021-11-30 07075220 frs-core:SharePremium 2022-11-30 07075220 frs-core:ShareCapital 2021-12-01 2022-11-30 07075220 frs-core:ShareCapital 2021-11-30 07075220 frs-core:ShareCapital 2022-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 07075220 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 07075220 frs-countries:Europe 2021-12-01 2022-11-30 07075220 frs-countries:NorthAmerica 2021-12-01 2022-11-30 07075220 frs-countries:SouthAmerica 2021-12-01 2022-11-30 07075220 frs-countries:Asia 2021-12-01 2022-11-30 07075220 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 07075220 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 07075220 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 07075220 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 07075220 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 07075220 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 07075220 frs-bus:FullAccounts 2021-12-01 2022-11-30 07075220 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 07075220 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 07075220 frs-bus:FRS102 2021-12-01 2022-11-30 07075220 frs-bus:MediumEntities 2021-12-01 2022-11-30 07075220 frs-bus:SmallEntities 2021-12-01 2022-11-30 07075220 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 07075220 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 07075220 frs-bus:Audited 2021-12-01 2022-11-30 07075220 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 07075220 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 07075220 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 07075220 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 07075220 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 07075220 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 07075220 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 07075220 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 07075220 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 07075220 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 07075220 frs-bus:OrdinaryShareClass1 2021-11-30 07075220 frs-bus:OrdinaryShareClass1 2022-11-30 07075220 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 07075220 frs-bus:OrdinaryShareClass2 2021-11-30 07075220 frs-bus:OrdinaryShareClass2 2022-11-30 07075220 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 07075220 frs-bus:OrdinaryShareClass3 2021-11-30 07075220 frs-bus:OrdinaryShareClass3 2022-11-30 07075220 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 07075220 frs-bus:OrdinaryShareClass4 2021-11-30 07075220 frs-bus:OrdinaryShareClass4 2022-11-30 07075220 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 07075220 frs-bus:OrdinaryShareClass5 2021-11-30 07075220 frs-bus:OrdinaryShareClass5 2022-11-30 07075220 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 07075220 frs-bus:PreferenceShareClass1 2021-11-30 07075220 frs-bus:PreferenceShareClass1 2022-11-30 07075220 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 07075220 frs-bus:PreferenceShareClass2 2021-11-30 07075220 frs-bus:PreferenceShareClass2 2022-11-30 07075220 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 07075220 frs-bus:PreferenceShareClass3 2021-11-30 07075220 frs-bus:PreferenceShareClass3 2022-11-30 07075220 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 07075220 frs-bus:PreferenceShareClass4 2021-11-30 07075220 frs-bus:PreferenceShareClass4 2022-11-30 07075220 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 07075220 frs-bus:PreferenceShareClass5 2021-11-30 07075220 frs-bus:PreferenceShareClass5 2022-11-30 07075220 1 2021-12-01 2022-11-30 07075220 1 2022-11-30 07075220 1 2021-12-01 2022-11-30 07075220 frs-core:LeasedAssets 2021-12-01 2022-11-30 07075220 frs-core:OwnedAssets 2021-12-01 2022-11-30 07075220 frs-core:CurrencyRisk 2021-12-01 2022-11-30 07075220 frs-core:MarketRisk 2021-12-01 2022-11-30 07075220 frs-core:InterestRateRisk 2021-12-01 2022-11-30 07075220 frs-core:DeferredTaxation 2021-12-01 2022-11-30 07075220 frs-core:DeferredTaxation 2021-11-30 07075220 frs-core:DeferredTaxation 2022-11-30 07075220 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 07075220 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 07075220 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 07075220 frs-core:ProvisionsDeferredTax 2022-11-30 07075220 frs-core:OtherDeferredTax 2022-11-30 07075220 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 07075220 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 07075220 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 07075220 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 07075220 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 07075220 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 07075220 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 07075220 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 07075220 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 07075220 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 07075220 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 07075220 frs-core:TaxCreditsDeferredTax 2022-11-30 07075220 frs-core:CostValuation 2021-11-30 07075220 frs-core:AdditionsToInvestments 2022-11-30 07075220 frs-core:DisposalsRepaymentsInvestments 2022-11-30 07075220 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 07075220 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 07075220 frs-core:CostValuation 2022-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 07075220 frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07075220 frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07075220 dpl-frs:CostSales 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales 2021-11-30 07075220 dpl-frs:CostSales 2022-11-30 07075220 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 07075220 frs-bus:Director1 2021-12-01 2022-11-30 07075220 frs-bus:Director1 2021-11-30 07075220 frs-bus:Director1 2022-11-30 07075220 frs-bus:Director2 2021-12-01 2022-11-30 07075220 frs-bus:Director2 2021-11-30 07075220 frs-bus:Director2 2022-11-30 07075220 1 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 1 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 1 2022-11-30 07075220 2 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 2 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 2 2022-11-30 07075220 3 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 3 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 3 2022-11-30 07075220 4 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 4 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 4 2022-11-30 07075220 5 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 5 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 5 2022-11-30 07075220 6 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 6 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 6 2022-11-30 07075220 7 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 7 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 7 2022-11-30 07075220 8 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 8 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 8 2022-11-30 07075220 9 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 9 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 9 2022-11-30 07075220 10 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 10 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 10 2022-11-30 07075220 11 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 11 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 11 2022-11-30 07075220 12 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 12 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 12 2022-11-30 07075220 13 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 13 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 13 2022-11-30 07075220 14 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 14 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 14 2022-11-30 07075220 15 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 15 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 15 2022-11-30 07075220 16 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 16 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 16 2022-11-30 07075220 17 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 17 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 17 2022-11-30 07075220 18 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 18 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 18 2022-11-30 07075220 19 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 19 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 19 2022-11-30 07075220 20 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments 20 2022-11-30 07075220 frs-core:Non-currentFinancialInstruments 20 2022-11-30 07075220 dpl-frs:Item1 2021-12-01 2022-11-30 07075220 dpl-frs:Item1 2021-11-30 07075220 dpl-frs:Item1 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 07075220 dpl-frs:Item2 2021-12-01 2022-11-30 07075220 dpl-frs:Item2 2021-11-30 07075220 dpl-frs:Item2 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 07075220 dpl-frs:Item3 2021-12-01 2022-11-30 07075220 dpl-frs:Item3 2021-11-30 07075220 dpl-frs:Item3 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 07075220 dpl-frs:Item4 2021-12-01 2022-11-30 07075220 dpl-frs:Item4 2021-11-30 07075220 dpl-frs:Item4 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 07075220 dpl-frs:Item5 2021-12-01 2022-11-30 07075220 dpl-frs:Item5 2021-11-30 07075220 dpl-frs:Item5 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 07075220 dpl-frs:Item6 2021-12-01 2022-11-30 07075220 dpl-frs:Item6 2021-11-30 07075220 dpl-frs:Item6 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 07075220 dpl-frs:Item7 2021-12-01 2022-11-30 07075220 dpl-frs:Item7 2021-11-30 07075220 dpl-frs:Item7 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 07075220 dpl-frs:Item8 2021-12-01 2022-11-30 07075220 dpl-frs:Item8 2021-11-30 07075220 dpl-frs:Item8 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 07075220 dpl-frs:Item9 2021-12-01 2022-11-30 07075220 dpl-frs:Item9 2021-11-30 07075220 dpl-frs:Item9 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 07075220 dpl-frs:Item10 2021-12-01 2022-11-30 07075220 dpl-frs:Item10 2021-11-30 07075220 dpl-frs:Item10 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 07075220 dpl-frs:Item11 2021-12-01 2022-11-30 07075220 dpl-frs:Item11 2021-11-30 07075220 dpl-frs:Item11 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 07075220 dpl-frs:Item12 2021-12-01 2022-11-30 07075220 dpl-frs:Item12 2021-11-30 07075220 dpl-frs:Item12 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 07075220 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 07075220 1 2021-12-01 2022-11-30 07075220 frs-countries:EnglandWales 2021-12-01 2022-11-30 07075220 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 07075220 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 07075220 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 07075220 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 07075220 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 07075220 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 07075220 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 07075220 2020-11-30 07075220 2021-11-30 07075220 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 2021-11-30 07075220 frs-core:AfterOneYear 2020-12-01 2021-11-30 07075220 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 07075220 frs-core:BetweenOneFiveYears 2021-11-30 07075220 frs-core:ComputerEquipment 2021-11-30 07075220 frs-core:ComputerEquipment 2020-12-01 2021-11-30 07075220 frs-core:ComputerEquipment 2020-11-30 07075220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 07075220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 07075220 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 07075220 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 07075220 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 07075220 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 07075220 frs-core:FurnitureFittings 2021-11-30 07075220 frs-core:FurnitureFittings 2020-12-01 2021-11-30 07075220 frs-core:FurnitureFittings 2020-11-30 07075220 frs-core:NetGoodwill 2021-11-30 07075220 frs-core:NetGoodwill 2020-12-01 2021-11-30 07075220 frs-core:NetGoodwill 2020-11-30 07075220 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 07075220 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 07075220 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 07075220 frs-core:LandBuildings 2021-11-30 07075220 frs-core:LandBuildings 2020-12-01 2021-11-30 07075220 frs-core:LandBuildings 2020-11-30 07075220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 07075220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 07075220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 07075220 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 07075220 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 07075220 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 07075220 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 07075220 frs-core:MoreThanFiveYears 2021-11-30 07075220 frs-core:MotorVehicles 2021-11-30 07075220 frs-core:MotorVehicles 2020-12-01 2021-11-30 07075220 frs-core:MotorVehicles 2020-11-30 07075220 frs-core:OtherResidualIntangibleAssets 2021-11-30 07075220 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 07075220 frs-core:OtherResidualIntangibleAssets 2020-11-30 07075220 frs-core:PlantMachinery 2021-11-30 07075220 frs-core:PlantMachinery 2020-12-01 2021-11-30 07075220 frs-core:PlantMachinery 2020-11-30 07075220 frs-core:Secured 2021-11-30 07075220 frs-core:Unsecured 2021-11-30 07075220 frs-core:WithinOneYear 2020-12-01 2021-11-30 07075220 frs-core:WithinOneYear 2021-11-30 07075220 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 07075220 frs-core:CapitalRedemptionReserve 2020-11-30 07075220 frs-core:CapitalRedemptionReserve 2021-11-30 07075220 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 07075220 frs-core:OtherReservesSubtotal 2020-11-30 07075220 frs-core:OtherReservesSubtotal 2021-11-30 07075220 frs-core:RevaluationReserve 2020-12-01 2021-11-30 07075220 frs-core:RevaluationReserve 2020-11-30 07075220 frs-core:RevaluationReserve 2021-11-30 07075220 frs-core:SharePremium 2020-12-01 2021-11-30 07075220 frs-core:SharePremium 2020-11-30 07075220 frs-core:SharePremium 2021-11-30 07075220 frs-core:ShareCapital 2020-12-01 2021-11-30 07075220 frs-core:ShareCapital 2020-11-30 07075220 frs-core:ShareCapital 2021-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 07075220 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 07075220 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 07075220 frs-countries:Europe 2020-12-01 2021-11-30 07075220 frs-countries:NorthAmerica 2020-12-01 2021-11-30 07075220 frs-countries:SouthAmerica 2020-12-01 2021-11-30 07075220 frs-countries:Asia 2020-12-01 2021-11-30 07075220 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 07075220 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 07075220 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 07075220 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 07075220 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 07075220 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 07075220 frs-bus:FullAccounts 2020-12-01 2021-11-30 07075220 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 07075220 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 07075220 frs-bus:FRS102 2020-12-01 2021-11-30 07075220 frs-bus:MediumEntities 2020-12-01 2021-11-30 07075220 frs-bus:SmallEntities 2020-12-01 2021-11-30 07075220 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 07075220 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 07075220 frs-bus:Audited 2020-12-01 2021-11-30 07075220 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 07075220 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 07075220 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 07075220 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 07075220 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 07075220 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 07075220 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 07075220 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 07075220 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 07075220 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 07075220 frs-bus:OrdinaryShareClass1 2020-11-30 07075220 frs-bus:OrdinaryShareClass1 2021-11-30 07075220 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 07075220 frs-bus:OrdinaryShareClass2 2020-11-30 07075220 frs-bus:OrdinaryShareClass2 2021-11-30 07075220 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 07075220 frs-bus:OrdinaryShareClass3 2020-11-30 07075220 frs-bus:OrdinaryShareClass3 2021-11-30 07075220 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 07075220 frs-bus:OrdinaryShareClass4 2020-11-30 07075220 frs-bus:OrdinaryShareClass4 2021-11-30 07075220 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 07075220 frs-bus:OrdinaryShareClass5 2020-11-30 07075220 frs-bus:OrdinaryShareClass5 2021-11-30 07075220 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 07075220 frs-bus:PreferenceShareClass1 2020-11-30 07075220 frs-bus:PreferenceShareClass1 2021-11-30 07075220 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 07075220 frs-bus:PreferenceShareClass2 2020-11-30 07075220 frs-bus:PreferenceShareClass2 2021-11-30 07075220 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 07075220 frs-bus:PreferenceShareClass3 2020-11-30 07075220 frs-bus:PreferenceShareClass3 2021-11-30 07075220 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 07075220 frs-bus:PreferenceShareClass4 2020-11-30 07075220 frs-bus:PreferenceShareClass4 2021-11-30 07075220 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 07075220 frs-bus:PreferenceShareClass5 2020-11-30 07075220 frs-bus:PreferenceShareClass5 2021-11-30 07075220 1 2020-12-01 2021-11-30 07075220 1 2021-11-30 07075220 1 2020-12-01 2021-11-30 07075220 frs-core:LeasedAssets 2020-12-01 2021-11-30 07075220 frs-core:OwnedAssets 2020-12-01 2021-11-30 07075220 frs-core:CurrencyRisk 2020-12-01 2021-11-30 07075220 frs-core:MarketRisk 2020-12-01 2021-11-30 07075220 frs-core:InterestRateRisk 2020-12-01 2021-11-30 07075220 frs-core:DeferredTaxation 2020-12-01 2021-11-30 07075220 frs-core:DeferredTaxation 2020-11-30 07075220 frs-core:DeferredTaxation 2021-11-30 07075220 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 07075220 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 07075220 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 07075220 frs-core:ProvisionsDeferredTax 2021-11-30 07075220 frs-core:OtherDeferredTax 2021-11-30 07075220 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 07075220 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 07075220 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 07075220 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 07075220 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 07075220 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 07075220 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 07075220 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 07075220 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 07075220 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 07075220 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 07075220 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 07075220 frs-core:TaxCreditsDeferredTax 2021-11-30 07075220 frs-core:CostValuation 2020-11-30 07075220 frs-core:AdditionsToInvestments 2021-11-30 07075220 frs-core:DisposalsRepaymentsInvestments 2021-11-30 07075220 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 07075220 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 07075220 frs-core:CostValuation 2021-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 07075220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 07075220 frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:ListedExchangeTraded 2020-11-30 07075220 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 07075220 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 07075220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 07075220 frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:UnlistedNon-exchangeTraded 2020-11-30 07075220 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 07075220 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 07075220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07075220 dpl-frs:CostSales 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales 2020-11-30 07075220 dpl-frs:CostSales 2021-11-30 07075220 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 07075220 frs-bus:Director1 2020-12-01 2021-11-30 07075220 frs-bus:Director1 2020-11-30 07075220 frs-bus:Director1 2021-11-30 07075220 frs-bus:Director2 2020-12-01 2021-11-30 07075220 frs-bus:Director2 2020-11-30 07075220 frs-bus:Director2 2021-11-30 07075220 1 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 1 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 1 2021-11-30 07075220 2 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 2 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 2 2021-11-30 07075220 3 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 3 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 3 2021-11-30 07075220 4 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 4 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 4 2021-11-30 07075220 5 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 5 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 5 2021-11-30 07075220 6 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 6 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 6 2021-11-30 07075220 7 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 7 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 7 2021-11-30 07075220 8 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 8 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 8 2021-11-30 07075220 9 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 9 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 9 2021-11-30 07075220 10 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 10 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 10 2021-11-30 07075220 11 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 11 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 11 2021-11-30 07075220 12 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 12 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 12 2021-11-30 07075220 13 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 13 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 13 2021-11-30 07075220 14 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 14 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 14 2021-11-30 07075220 15 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 15 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 15 2021-11-30 07075220 16 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 16 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 16 2021-11-30 07075220 17 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 17 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 17 2021-11-30 07075220 18 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 18 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 18 2021-11-30 07075220 19 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 19 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 19 2021-11-30 07075220 20 2020-12-01 2021-11-30 07075220 frs-core:CurrentFinancialInstruments 20 2021-11-30 07075220 frs-core:Non-currentFinancialInstruments 20 2021-11-30 07075220 dpl-frs:Item1 2020-12-01 2021-11-30 07075220 dpl-frs:Item1 2020-11-30 07075220 dpl-frs:Item1 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 07075220 dpl-frs:Item2 2020-12-01 2021-11-30 07075220 dpl-frs:Item2 2020-11-30 07075220 dpl-frs:Item2 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 07075220 dpl-frs:Item3 2020-12-01 2021-11-30 07075220 dpl-frs:Item3 2020-11-30 07075220 dpl-frs:Item3 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 07075220 dpl-frs:Item4 2020-12-01 2021-11-30 07075220 dpl-frs:Item4 2020-11-30 07075220 dpl-frs:Item4 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 07075220 dpl-frs:Item5 2020-12-01 2021-11-30 07075220 dpl-frs:Item5 2020-11-30 07075220 dpl-frs:Item5 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 07075220 dpl-frs:Item6 2020-12-01 2021-11-30 07075220 dpl-frs:Item6 2020-11-30 07075220 dpl-frs:Item6 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 07075220 dpl-frs:Item7 2020-12-01 2021-11-30 07075220 dpl-frs:Item7 2020-11-30 07075220 dpl-frs:Item7 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 07075220 dpl-frs:Item8 2020-12-01 2021-11-30 07075220 dpl-frs:Item8 2020-11-30 07075220 dpl-frs:Item8 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 07075220 dpl-frs:Item9 2020-12-01 2021-11-30 07075220 dpl-frs:Item9 2020-11-30 07075220 dpl-frs:Item9 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 07075220 dpl-frs:Item10 2020-12-01 2021-11-30 07075220 dpl-frs:Item10 2020-11-30 07075220 dpl-frs:Item10 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 07075220 dpl-frs:Item11 2020-12-01 2021-11-30 07075220 dpl-frs:Item11 2020-11-30 07075220 dpl-frs:Item11 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 07075220 dpl-frs:Item12 2020-12-01 2021-11-30 07075220 dpl-frs:Item12 2020-11-30 07075220 dpl-frs:Item12 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 07075220 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 07075220 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 07075220 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 07075220 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 07075220 1 2020-12-01 2021-11-30 07075220 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 07075220
Castle Care Supported Living Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2022
1st Floor
Brook House, Brook Road
Whitchurch
Cardiff
CF14 1DU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07075220
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 305,388 306,097
305,388 306,097
CURRENT ASSETS
Debtors 5 41,852 -
Cash at bank and in hand 50,700 62,169
92,552 62,169
Creditors: Amounts Falling Due Within One Year 6 (103,023 ) (173,501 )
NET CURRENT ASSETS (LIABILITIES) (10,471 ) (111,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES 294,917 194,765
Creditors: Amounts Falling Due After More Than One Year 7 (168,503 ) (109,973 )
NET ASSETS 126,414 84,792
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 126,413 84,791
SHAREHOLDERS' FUNDS 126,414 84,792
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 David Morgan
Director
20/11/2023
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
Castle Care Supported Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07075220 . The registered office is 7 The Dell, Landare, Aberdare, CF44 8BF.
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:
Freehold No Depreciation
Leasehold No Depreciation
Plant & Machinery No Depreciation
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance & 20% Straight Line
Computer Equipment 20% Reducing Balance & 30% Straight Line
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 53 (2021: 15)
53 15
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2021 242,436 36,758 53,949 7,565 340,708
Additions - - 14,400 549 14,949
As at 30 November 2022 242,436 36,758 68,349 8,114 355,657
Depreciation
As at 1 December 2021 - 13,233 17,946 3,432 34,611
Provided during the period - 4,705 10,081 872 15,658
As at 30 November 2022 - 17,938 28,027 4,304 50,269
Net Book Value
As at 30 November 2022 242,436 18,820 40,322 3,810 305,388
As at 1 December 2021 242,436 23,525 36,003 4,133 306,097
5. Debtors
2022 2021
£ £
Due within one year
Amounts owed by group undertakings 41,852 -
41,852 -
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 5,030 4,664
Trade creditors - (2 )
Bank loans and overdrafts 35,566 190,215
Corporation tax 26,601 5,653
Other taxes and social security 14,223 13,752
Other creditors 21,288 1,732
Directors' loan accounts 315 6,067
Amounts owed to group undertakings - (48,580 )
103,023 173,501
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 23,663 28,693
Bank loans 144,840 81,280
168,503 109,973
8. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,030 4,664
Later than one year and not later than five years 23,663 28,693
28,693 33,357
28,693 33,357
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 5