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2023-05-31 11053259 20 2021-12-01 2023-05-31 11053259 frs-core:CurrentFinancialInstruments 20 2023-05-31 11053259 frs-core:Non-currentFinancialInstruments 20 2023-05-31 11053259 dpl-frs:Item1 2021-12-01 2023-05-31 11053259 dpl-frs:Item1 2021-11-30 11053259 dpl-frs:Item1 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2023-05-31 11053259 dpl-frs:Item2 2021-12-01 2023-05-31 11053259 dpl-frs:Item2 2021-11-30 11053259 dpl-frs:Item2 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2023-05-31 11053259 dpl-frs:Item6 2021-12-01 2023-05-31 11053259 dpl-frs:Item6 2021-11-30 11053259 dpl-frs:Item6 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2023-05-31 11053259 dpl-frs:Item7 2021-12-01 2023-05-31 11053259 dpl-frs:Item7 2021-11-30 11053259 dpl-frs:Item7 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2023-05-31 11053259 dpl-frs:Item8 2021-12-01 2023-05-31 11053259 dpl-frs:Item8 2021-11-30 11053259 dpl-frs:Item8 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2023-05-31 11053259 dpl-frs:Item9 2021-12-01 2023-05-31 11053259 dpl-frs:Item9 2021-11-30 11053259 dpl-frs:Item9 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2023-05-31 11053259 dpl-frs:Item10 2021-12-01 2023-05-31 11053259 dpl-frs:Item10 2021-11-30 11053259 dpl-frs:Item10 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2023-05-31 11053259 dpl-frs:Item11 2021-12-01 2023-05-31 11053259 dpl-frs:Item11 2021-11-30 11053259 dpl-frs:Item11 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2023-05-31 11053259 dpl-frs:Item12 2021-12-01 2023-05-31 11053259 dpl-frs:Item12 2021-11-30 11053259 dpl-frs:Item12 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2023-05-31 11053259 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 11053259 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2023-05-31 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2023-05-31 11053259 1 2021-12-01 2023-05-31 11053259 frs-countries:EnglandWales 2021-12-01 2023-05-31 11053259 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 11053259 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 11053259 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 11053259 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 11053259 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 11053259 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 11053259 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 11053259 2020-11-30 11053259 2021-11-30 11053259 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 2021-11-30 11053259 frs-core:AfterOneYear 2020-12-01 2021-11-30 11053259 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 11053259 frs-core:BetweenOneFiveYears 2021-11-30 11053259 frs-core:ComputerEquipment 2021-11-30 11053259 frs-core:ComputerEquipment 2020-12-01 2021-11-30 11053259 frs-core:ComputerEquipment 2020-11-30 11053259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 11053259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 11053259 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 11053259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 11053259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 11053259 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 11053259 frs-core:FurnitureFittings 2021-11-30 11053259 frs-core:FurnitureFittings 2020-12-01 2021-11-30 11053259 frs-core:FurnitureFittings 2020-11-30 11053259 frs-core:NetGoodwill 2021-11-30 11053259 frs-core:NetGoodwill 2020-12-01 2021-11-30 11053259 frs-core:NetGoodwill 2020-11-30 11053259 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 11053259 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 11053259 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 11053259 frs-core:LandBuildings 2021-11-30 11053259 frs-core:LandBuildings 2020-12-01 2021-11-30 11053259 frs-core:LandBuildings 2020-11-30 11053259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 11053259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 11053259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 11053259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 11053259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 11053259 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 11053259 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 11053259 frs-core:MoreThanFiveYears 2021-11-30 11053259 frs-core:MotorVehicles 2021-11-30 11053259 frs-core:MotorVehicles 2020-12-01 2021-11-30 11053259 frs-core:MotorVehicles 2020-11-30 11053259 frs-core:OtherResidualIntangibleAssets 2021-11-30 11053259 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 11053259 frs-core:OtherResidualIntangibleAssets 2020-11-30 11053259 frs-core:PlantMachinery 2021-11-30 11053259 frs-core:PlantMachinery 2020-12-01 2021-11-30 11053259 frs-core:PlantMachinery 2020-11-30 11053259 frs-core:Secured 2021-11-30 11053259 frs-core:Unsecured 2021-11-30 11053259 frs-core:WithinOneYear 2020-12-01 2021-11-30 11053259 frs-core:WithinOneYear 2021-11-30 11053259 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 11053259 frs-core:CapitalRedemptionReserve 2020-11-30 11053259 frs-core:CapitalRedemptionReserve 2021-11-30 11053259 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 11053259 frs-core:OtherReservesSubtotal 2020-11-30 11053259 frs-core:OtherReservesSubtotal 2021-11-30 11053259 frs-core:RevaluationReserve 2020-12-01 2021-11-30 11053259 frs-core:RevaluationReserve 2020-11-30 11053259 frs-core:RevaluationReserve 2021-11-30 11053259 frs-core:SharePremium 2020-12-01 2021-11-30 11053259 frs-core:SharePremium 2020-11-30 11053259 frs-core:SharePremium 2021-11-30 11053259 frs-core:ShareCapital 2020-12-01 2021-11-30 11053259 frs-core:ShareCapital 2020-11-30 11053259 frs-core:ShareCapital 2021-11-30 11053259 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 11053259 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 11053259 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11053259 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 11053259 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11053259 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 11053259 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 11053259 frs-countries:Europe 2020-12-01 2021-11-30 11053259 frs-countries:NorthAmerica 2020-12-01 2021-11-30 11053259 frs-countries:SouthAmerica 2020-12-01 2021-11-30 11053259 frs-countries:Asia 2020-12-01 2021-11-30 11053259 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 11053259 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 11053259 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 11053259 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 11053259 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 11053259 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 11053259 frs-bus:FullAccounts 2020-12-01 2021-11-30 11053259 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 11053259 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 11053259 frs-bus:FRS102 2020-12-01 2021-11-30 11053259 frs-bus:MediumEntities 2020-12-01 2021-11-30 11053259 frs-bus:SmallEntities 2020-12-01 2021-11-30 11053259 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 11053259 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 11053259 frs-bus:Audited 2020-12-01 2021-11-30 11053259 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 11053259 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 11053259 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11053259 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11053259 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11053259 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11053259 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11053259 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11053259 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11053259 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 11053259 frs-bus:OrdinaryShareClass1 2020-11-30 11053259 frs-bus:OrdinaryShareClass1 2021-11-30 11053259 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 11053259 frs-bus:OrdinaryShareClass2 2020-11-30 11053259 frs-bus:OrdinaryShareClass2 2021-11-30 11053259 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 11053259 frs-bus:OrdinaryShareClass3 2020-11-30 11053259 frs-bus:OrdinaryShareClass3 2021-11-30 11053259 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 11053259 frs-bus:OrdinaryShareClass4 2020-11-30 11053259 frs-bus:OrdinaryShareClass4 2021-11-30 11053259 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 11053259 frs-bus:OrdinaryShareClass5 2020-11-30 11053259 frs-bus:OrdinaryShareClass5 2021-11-30 11053259 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 11053259 frs-bus:PreferenceShareClass1 2020-11-30 11053259 frs-bus:PreferenceShareClass1 2021-11-30 11053259 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 11053259 frs-bus:PreferenceShareClass2 2020-11-30 11053259 frs-bus:PreferenceShareClass2 2021-11-30 11053259 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 11053259 frs-bus:PreferenceShareClass3 2020-11-30 11053259 frs-bus:PreferenceShareClass3 2021-11-30 11053259 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 11053259 frs-bus:PreferenceShareClass4 2020-11-30 11053259 frs-bus:PreferenceShareClass4 2021-11-30 11053259 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 11053259 frs-bus:PreferenceShareClass5 2020-11-30 11053259 frs-bus:PreferenceShareClass5 2021-11-30 11053259 1 2020-12-01 2021-11-30 11053259 1 2021-11-30 11053259 1 2020-12-01 2021-11-30 11053259 frs-core:LeasedAssets 2020-12-01 2021-11-30 11053259 frs-core:OwnedAssets 2020-12-01 2021-11-30 11053259 frs-core:CurrencyRisk 2020-12-01 2021-11-30 11053259 frs-core:MarketRisk 2020-12-01 2021-11-30 11053259 frs-core:InterestRateRisk 2020-12-01 2021-11-30 11053259 frs-core:DeferredTaxation 2020-12-01 2021-11-30 11053259 frs-core:DeferredTaxation 2020-11-30 11053259 frs-core:DeferredTaxation 2021-11-30 11053259 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 11053259 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 11053259 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 11053259 frs-core:ProvisionsDeferredTax 2021-11-30 11053259 frs-core:OtherDeferredTax 2021-11-30 11053259 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 11053259 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 11053259 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 11053259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 11053259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 11053259 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 11053259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 11053259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 11053259 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 11053259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 11053259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 11053259 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 11053259 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 11053259 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 11053259 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 11053259 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 11053259 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 11053259 frs-core:TaxCreditsDeferredTax 2021-11-30 11053259 frs-core:CostValuation 2020-11-30 11053259 frs-core:AdditionsToInvestments 2021-11-30 11053259 frs-core:DisposalsRepaymentsInvestments 2021-11-30 11053259 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 11053259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 11053259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 11053259 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 11053259 frs-core:CostValuation 2021-11-30 11053259 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 11053259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 11053259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 11053259 frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:ListedExchangeTraded 2020-11-30 11053259 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 11053259 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 11053259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11053259 frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:UnlistedNon-exchangeTraded 2020-11-30 11053259 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 11053259 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 11053259 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11053259 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11053259 13 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 13 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 13 2021-11-30 11053259 14 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 14 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 14 2021-11-30 11053259 15 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 15 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 15 2021-11-30 11053259 16 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 16 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 16 2021-11-30 11053259 17 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 17 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 17 2021-11-30 11053259 18 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 18 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 18 2021-11-30 11053259 19 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 19 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 19 2021-11-30 11053259 20 2020-12-01 2021-11-30 11053259 frs-core:CurrentFinancialInstruments 20 2021-11-30 11053259 frs-core:Non-currentFinancialInstruments 20 2021-11-30 11053259 dpl-frs:Item1 2020-12-01 2021-11-30 11053259 dpl-frs:Item1 2020-11-30 11053259 dpl-frs:Item1 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 11053259 dpl-frs:Item2 2020-12-01 2021-11-30 11053259 dpl-frs:Item2 2020-11-30 11053259 dpl-frs:Item2 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 11053259 dpl-frs:Item3 2020-12-01 2021-11-30 11053259 dpl-frs:Item3 2020-11-30 11053259 dpl-frs:Item3 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 11053259 dpl-frs:Item4 2020-12-01 2021-11-30 11053259 dpl-frs:Item4 2020-11-30 11053259 dpl-frs:Item4 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 11053259 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2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 11053259 dpl-frs:Item8 2020-12-01 2021-11-30 11053259 dpl-frs:Item8 2020-11-30 11053259 dpl-frs:Item8 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 11053259 dpl-frs:Item9 2020-12-01 2021-11-30 11053259 dpl-frs:Item9 2020-11-30 11053259 dpl-frs:Item9 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11053259 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2021-11-30 11053259 dpl-frs:Item12 2020-12-01 2021-11-30 11053259 dpl-frs:Item12 2020-11-30 11053259 dpl-frs:Item12 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 11053259 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 11053259 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11053259 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 11053259 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 11053259 1 2020-12-01 2021-11-30 11053259 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 11053259
Risborough HSG Ltd
Unaudited Financial Statements
For the Period 1 December 2021 to 31 May 2023
AR Accounting
Chartered Accountant & Tax Adviser
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11053259
31 May 2023 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 9,807 14,394
Tangible Assets 4 41,764 55,848
51,571 70,242
CURRENT ASSETS
Stocks 5 9,000 5,000
Debtors 6 23,595 47,153
Cash at bank and in hand 158,709 127,420
191,304 179,573
Creditors: Amounts Falling Due Within One Year 7 (133,411 ) (65,777 )
NET CURRENT ASSETS (LIABILITIES) 57,893 113,796
TOTAL ASSETS LESS CURRENT LIABILITIES 109,464 184,038
Creditors: Amounts Falling Due After More Than One Year 8 (109,234 ) (136,044 )
NET ASSETS 230 47,994
CAPITAL AND RESERVES
Called up share capital 9 215 215
Profit and Loss Account 15 47,779
SHAREHOLDERS' FUNDS 230 47,994
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Page 2
For the period ending 31 May 2023 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
Karl Macrow
Director
20/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
1.4. 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:
Plant & Machinery 20% on a straight line basis
Motor Vehicles 25% on a straight line basis
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 12 (2021: 13)
12 13
3. Intangible Assets
Goodwill
£
Cost
As at 1 December 2021 41,492
Additions 3,522
As at 31 May 2023 45,014
Amortisation
As at 1 December 2021 27,098
Provided during the period 8,109
As at 31 May 2023 35,207
...CONTINUED
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Net Book Value
As at 31 May 2023 9,807
As at 1 December 2021 14,394
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2021 76,026 15,639 91,665
Additions 7,096 10,681 17,777
Disposals - (3,650 ) (3,650 )
As at 31 May 2023 83,122 22,670 105,792
Depreciation
As at 1 December 2021 30,993 4,824 35,817
Provided during the period 24,205 6,745 30,950
Disposals - (2,739 ) (2,739 )
As at 31 May 2023 55,198 8,830 64,028
Net Book Value
As at 31 May 2023 27,924 13,840 41,764
As at 1 December 2021 45,033 10,815 55,848
5. Stocks
31 May 2023 30 November 2021
£ £
Stock - materials 9,000 5,000
9,000 5,000
6. Debtors
31 May 2023 30 November 2021
£ £
Due within one year
Trade debtors 19,579 25,183
19,579 25,183
Due after more than one year
Corporation tax recoverable assets 4,016 2,612
Directors loan account - 19,358
4,016 21,970
23,595 47,153
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7. Creditors: Amounts Falling Due Within One Year
31 May 2023 30 November 2021
£ £
Trade creditors 66,172 36,397
Bank loans and overdrafts 42,916 -
Other taxes and social security 5,270 5,203
VAT 11,670 14,871
Net wages - 344
Other creditors 7,027 8,629
Accruals and deferred income 356 333
133,411 65,777
8. Creditors: Amounts Falling Due After More Than One Year
31 May 2023 30 November 2021
£ £
Bank loans 85,831 136,044
Directors loan account 23,403 -
109,234 136,044
9. Share Capital
31 May 2023 30 November 2021
£ £
Allotted, Called up and fully paid 215 215
10. General Information
Risborough HSG Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11053259 . The registered office is 25 High Street, Princes Risborough, HP27 0AE.
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