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10150879 frs-core:Non-currentFinancialInstruments 18 2022-11-30 10150879 19 2021-12-01 2022-11-30 10150879 frs-core:CurrentFinancialInstruments 19 2022-11-30 10150879 frs-core:Non-currentFinancialInstruments 19 2022-11-30 10150879 20 2021-12-01 2022-11-30 10150879 frs-core:CurrentFinancialInstruments 20 2022-11-30 10150879 frs-core:Non-currentFinancialInstruments 20 2022-11-30 10150879 dpl-frs:Item1 2021-12-01 2022-11-30 10150879 dpl-frs:Item1 2021-11-30 10150879 dpl-frs:Item1 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 10150879 dpl-frs:Item2 2021-12-01 2022-11-30 10150879 dpl-frs:Item2 2021-11-30 10150879 dpl-frs:Item2 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 10150879 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2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 10150879 dpl-frs:Item5 2021-12-01 2022-11-30 10150879 dpl-frs:Item5 2021-11-30 10150879 dpl-frs:Item5 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 10150879 dpl-frs:Item6 2021-12-01 2022-11-30 10150879 dpl-frs:Item6 2021-11-30 10150879 dpl-frs:Item6 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 10150879 dpl-frs:Item7 2021-12-01 2022-11-30 10150879 dpl-frs:Item7 2021-11-30 10150879 dpl-frs:Item7 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 10150879 dpl-frs:Item8 2021-12-01 2022-11-30 10150879 dpl-frs:Item8 2021-11-30 10150879 dpl-frs:Item8 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 10150879 dpl-frs:Item9 2021-12-01 2022-11-30 10150879 dpl-frs:Item9 2021-11-30 10150879 dpl-frs:Item9 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 10150879 dpl-frs:Item10 2021-12-01 2022-11-30 10150879 dpl-frs:Item10 2021-11-30 10150879 dpl-frs:Item10 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 10150879 dpl-frs:Item11 2021-12-01 2022-11-30 10150879 dpl-frs:Item11 2021-11-30 10150879 dpl-frs:Item11 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 10150879 dpl-frs:Item12 2021-12-01 2022-11-30 10150879 dpl-frs:Item12 2021-11-30 10150879 dpl-frs:Item12 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 10150879 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 10150879 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 10150879 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 10150879 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 10150879 1 2021-12-01 2022-11-30 10150879 frs-countries:EnglandWales 2021-12-01 2022-11-30 10150879 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 10150879 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 10150879 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 10150879 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 10150879 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 10150879 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 10150879 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 10150879 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 10150879 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 10150879 2020-11-30 10150879 2021-11-30 10150879 2020-12-01 2021-11-30 10150879 frs-core:CurrentFinancialInstruments 2021-11-30 10150879 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 10150879 frs-core:Non-currentFinancialInstruments 2021-11-30 10150879 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 10150879 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 10150879 frs-core:CurrentFinancialInstruments 2021-11-30 10150879 frs-core:AfterOneYear 2020-12-01 2021-11-30 10150879 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 10150879 frs-core:BetweenOneFiveYears 2021-11-30 10150879 frs-core:ComputerEquipment 2021-11-30 10150879 frs-core:ComputerEquipment 2020-12-01 2021-11-30 10150879 frs-core:ComputerEquipment 2020-11-30 10150879 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 10150879 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 10150879 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 10150879 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 10150879 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 10150879 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 10150879 frs-core:FurnitureFittings 2021-11-30 10150879 frs-core:FurnitureFittings 2020-12-01 2021-11-30 10150879 frs-core:FurnitureFittings 2020-11-30 10150879 frs-core:NetGoodwill 2021-11-30 10150879 frs-core:NetGoodwill 2020-12-01 2021-11-30 10150879 frs-core:NetGoodwill 2020-11-30 10150879 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 10150879 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 10150879 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 10150879 frs-core:LandBuildings 2021-11-30 10150879 frs-core:LandBuildings 2020-12-01 2021-11-30 10150879 frs-core:LandBuildings 2020-11-30 10150879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 10150879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 10150879 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 10150879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 10150879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 10150879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 10150879 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 10150879 frs-core:MoreThanFiveYears 2021-11-30 10150879 frs-core:MotorVehicles 2021-11-30 10150879 frs-core:MotorVehicles 2020-12-01 2021-11-30 10150879 frs-core:MotorVehicles 2020-11-30 10150879 frs-core:OtherResidualIntangibleAssets 2021-11-30 10150879 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 10150879 frs-core:OtherResidualIntangibleAssets 2020-11-30 10150879 frs-core:PlantMachinery 2021-11-30 10150879 frs-core:PlantMachinery 2020-12-01 2021-11-30 10150879 frs-core:PlantMachinery 2020-11-30 10150879 frs-core:Secured 2021-11-30 10150879 frs-core:Unsecured 2021-11-30 10150879 frs-core:WithinOneYear 2020-12-01 2021-11-30 10150879 frs-core:WithinOneYear 2021-11-30 10150879 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 10150879 frs-core:CapitalRedemptionReserve 2020-11-30 10150879 frs-core:CapitalRedemptionReserve 2021-11-30 10150879 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 10150879 frs-core:OtherReservesSubtotal 2020-11-30 10150879 frs-core:OtherReservesSubtotal 2021-11-30 10150879 frs-core:RevaluationReserve 2020-12-01 2021-11-30 10150879 frs-core:RevaluationReserve 2020-11-30 10150879 frs-core:RevaluationReserve 2021-11-30 10150879 frs-core:SharePremium 2020-12-01 2021-11-30 10150879 frs-core:SharePremium 2020-11-30 10150879 frs-core:SharePremium 2021-11-30 10150879 frs-core:ShareCapital 2020-12-01 2021-11-30 10150879 frs-core:ShareCapital 2020-11-30 10150879 frs-core:ShareCapital 2021-11-30 10150879 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 10150879 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 10150879 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 10150879 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 10150879 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 10150879 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 10150879 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 10150879 frs-countries:Europe 2020-12-01 2021-11-30 10150879 frs-countries:NorthAmerica 2020-12-01 2021-11-30 10150879 frs-countries:SouthAmerica 2020-12-01 2021-11-30 10150879 frs-countries:Asia 2020-12-01 2021-11-30 10150879 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 10150879 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 10150879 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 10150879 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 10150879 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 10150879 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 10150879 frs-bus:FullAccounts 2020-12-01 2021-11-30 10150879 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 10150879 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 10150879 frs-bus:FRS102 2020-12-01 2021-11-30 10150879 frs-bus:MediumEntities 2020-12-01 2021-11-30 10150879 frs-bus:SmallEntities 2020-12-01 2021-11-30 10150879 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 10150879 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 10150879 frs-bus:Audited 2020-12-01 2021-11-30 10150879 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 10150879 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 10150879 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10150879 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10150879 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10150879 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10150879 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 10150879 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 10150879 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 10150879 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 10150879 frs-bus:OrdinaryShareClass1 2020-11-30 10150879 frs-bus:OrdinaryShareClass1 2021-11-30 10150879 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 10150879 frs-bus:OrdinaryShareClass2 2020-11-30 10150879 frs-bus:OrdinaryShareClass2 2021-11-30 10150879 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 10150879 frs-bus:OrdinaryShareClass3 2020-11-30 10150879 frs-bus:OrdinaryShareClass3 2021-11-30 10150879 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 10150879 frs-bus:OrdinaryShareClass4 2020-11-30 10150879 frs-bus:OrdinaryShareClass4 2021-11-30 10150879 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 10150879 frs-bus:OrdinaryShareClass5 2020-11-30 10150879 frs-bus:OrdinaryShareClass5 2021-11-30 10150879 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 10150879 frs-bus:PreferenceShareClass1 2020-11-30 10150879 frs-bus:PreferenceShareClass1 2021-11-30 10150879 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 10150879 frs-bus:PreferenceShareClass2 2020-11-30 10150879 frs-bus:PreferenceShareClass2 2021-11-30 10150879 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 10150879 frs-bus:PreferenceShareClass3 2020-11-30 10150879 frs-bus:PreferenceShareClass3 2021-11-30 10150879 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 10150879 frs-bus:PreferenceShareClass4 2020-11-30 10150879 frs-bus:PreferenceShareClass4 2021-11-30 10150879 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 10150879 frs-bus:PreferenceShareClass5 2020-11-30 10150879 frs-bus:PreferenceShareClass5 2021-11-30 10150879 1 2020-12-01 2021-11-30 10150879 1 2021-11-30 10150879 1 2020-12-01 2021-11-30 10150879 frs-core:LeasedAssets 2020-12-01 2021-11-30 10150879 frs-core:OwnedAssets 2020-12-01 2021-11-30 10150879 frs-core:CurrencyRisk 2020-12-01 2021-11-30 10150879 frs-core:MarketRisk 2020-12-01 2021-11-30 10150879 frs-core:InterestRateRisk 2020-12-01 2021-11-30 10150879 frs-core:DeferredTaxation 2020-12-01 2021-11-30 10150879 frs-core:DeferredTaxation 2020-11-30 10150879 frs-core:DeferredTaxation 2021-11-30 10150879 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 10150879 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 10150879 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 10150879 frs-core:ProvisionsDeferredTax 2021-11-30 10150879 frs-core:OtherDeferredTax 2021-11-30 10150879 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 10150879 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 10150879 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 10150879 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 10150879 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 10150879 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 10150879 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 10150879 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 10150879 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 10150879 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 10150879 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 10150879 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 10150879 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 10150879 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 10150879 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 10150879 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 10150879 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 10150879 frs-core:TaxCreditsDeferredTax 2021-11-30 10150879 frs-core:CostValuation 2020-11-30 10150879 frs-core:AdditionsToInvestments 2021-11-30 10150879 frs-core:DisposalsRepaymentsInvestments 2021-11-30 10150879 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 10150879 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 10150879 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 10150879 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 10150879 frs-core:CostValuation 2021-11-30 10150879 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 10150879 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 10150879 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 10150879 frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:ListedExchangeTraded 2020-11-30 10150879 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 10150879 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 10150879 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10150879 frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:UnlistedNon-exchangeTraded 2020-11-30 10150879 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 10150879 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 10150879 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10150879 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 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frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 10150879
Ruby Grange Homecare Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Elco Accounting Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10150879
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 5,809 9,544
5,809 9,544
CURRENT ASSETS
Stocks 4 1,750 2,500
Debtors 5 23,862 36,153
Cash at bank and in hand 1,947 9,651
27,559 48,304
Creditors: Amounts Falling Due Within One Year 6 (45,051 ) (46,437 )
NET CURRENT ASSETS (LIABILITIES) (17,492 ) 1,867
TOTAL ASSETS LESS CURRENT LIABILITIES (11,683 ) 11,411
NET (LIABILITIES)/ASSETS (11,683 ) 11,411
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account (11,686 ) 11,408
SHAREHOLDERS' FUNDS (11,683) 11,411
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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
Mrs M A Smith
Director
23/11/2023
The notes on pages 3 to 6 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. 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:
Motor Vehicles 25% on cost
Computer Equipment 33% on cost
1.4. Stocks and Work in Progress
Stocks 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.
1.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realised the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
...CONTINUED
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1.5. Financial Instruments - continued
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 17 (2021: 19)
17 19
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3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2021 11,955
As at 30 November 2022 11,955
Depreciation
As at 1 December 2021 2,411
Provided during the period 3,735
As at 30 November 2022 6,146
Net Book Value
As at 30 November 2022 5,809
As at 1 December 2021 9,544
4. Stocks
2022 2021
£ £
Stock - materials and work in progress 1,750 2,500
1,750 2,500
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 2,697 -
Other debtors 21,165 36,153
23,862 36,153
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 1 1
Other creditors 35,943 46,348
Taxation and social security 9,107 88
45,051 46,437
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 3 3
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8. General Information
Ruby Grange Homecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10150879 . The registered office is C/O Elco Accounting, 24 Church Street, Rickmansworth, Hertfordshire, WD3 1DD.

The presentational currency of the financial statements is the Pound Sterling (£).
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