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2022-11-30 11703086 20 2021-12-01 2022-11-30 11703086 frs-core:CurrentFinancialInstruments 20 2022-11-30 11703086 frs-core:Non-currentFinancialInstruments 20 2022-11-30 11703086 dpl-frs:Item1 2021-12-01 2022-11-30 11703086 dpl-frs:Item1 2021-11-30 11703086 dpl-frs:Item1 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 11703086 dpl-frs:Item2 2021-12-01 2022-11-30 11703086 dpl-frs:Item2 2021-11-30 11703086 dpl-frs:Item2 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 11703086 dpl-frs:Item6 2021-12-01 2022-11-30 11703086 dpl-frs:Item6 2021-11-30 11703086 dpl-frs:Item6 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 11703086 dpl-frs:Item7 2021-12-01 2022-11-30 11703086 dpl-frs:Item7 2021-11-30 11703086 dpl-frs:Item7 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 11703086 dpl-frs:Item8 2021-12-01 2022-11-30 11703086 dpl-frs:Item8 2021-11-30 11703086 dpl-frs:Item8 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 11703086 dpl-frs:Item9 2021-12-01 2022-11-30 11703086 dpl-frs:Item9 2021-11-30 11703086 dpl-frs:Item9 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 11703086 dpl-frs:Item10 2021-12-01 2022-11-30 11703086 dpl-frs:Item10 2021-11-30 11703086 dpl-frs:Item10 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 11703086 dpl-frs:Item11 2021-12-01 2022-11-30 11703086 dpl-frs:Item11 2021-11-30 11703086 dpl-frs:Item11 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 11703086 dpl-frs:Item12 2021-12-01 2022-11-30 11703086 dpl-frs:Item12 2021-11-30 11703086 dpl-frs:Item12 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 11703086 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11703086 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 11703086 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 11703086 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 11703086 1 2021-12-01 2022-11-30 11703086 frs-countries:EnglandWales 2021-12-01 2022-11-30 11703086 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 11703086 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 11703086 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 11703086 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 11703086 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 11703086 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 11703086 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 11703086 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 11703086 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 11703086 2020-11-30 11703086 2021-11-30 11703086 2020-12-01 2021-11-30 11703086 frs-core:CurrentFinancialInstruments 2021-11-30 11703086 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 11703086 frs-core:Non-currentFinancialInstruments 2021-11-30 11703086 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 11703086 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 11703086 frs-core:CurrentFinancialInstruments 2021-11-30 11703086 frs-core:AfterOneYear 2020-12-01 2021-11-30 11703086 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 11703086 frs-core:BetweenOneFiveYears 2021-11-30 11703086 frs-core:ComputerEquipment 2021-11-30 11703086 frs-core:ComputerEquipment 2020-12-01 2021-11-30 11703086 frs-core:ComputerEquipment 2020-11-30 11703086 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 11703086 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 11703086 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 11703086 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 11703086 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 11703086 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 11703086 frs-core:FurnitureFittings 2021-11-30 11703086 frs-core:FurnitureFittings 2020-12-01 2021-11-30 11703086 frs-core:FurnitureFittings 2020-11-30 11703086 frs-core:NetGoodwill 2021-11-30 11703086 frs-core:NetGoodwill 2020-12-01 2021-11-30 11703086 frs-core:NetGoodwill 2020-11-30 11703086 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 11703086 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 11703086 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 11703086 frs-core:LandBuildings 2021-11-30 11703086 frs-core:LandBuildings 2020-12-01 2021-11-30 11703086 frs-core:LandBuildings 2020-11-30 11703086 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 11703086 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 11703086 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 11703086 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 11703086 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 11703086 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 11703086 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 11703086 frs-core:MoreThanFiveYears 2021-11-30 11703086 frs-core:MotorVehicles 2021-11-30 11703086 frs-core:MotorVehicles 2020-12-01 2021-11-30 11703086 frs-core:MotorVehicles 2020-11-30 11703086 frs-core:OtherResidualIntangibleAssets 2021-11-30 11703086 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 11703086 frs-core:OtherResidualIntangibleAssets 2020-11-30 11703086 frs-core:PlantMachinery 2021-11-30 11703086 frs-core:PlantMachinery 2020-12-01 2021-11-30 11703086 frs-core:PlantMachinery 2020-11-30 11703086 frs-core:Secured 2021-11-30 11703086 frs-core:Unsecured 2021-11-30 11703086 frs-core:WithinOneYear 2020-12-01 2021-11-30 11703086 frs-core:WithinOneYear 2021-11-30 11703086 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 11703086 frs-core:CapitalRedemptionReserve 2020-11-30 11703086 frs-core:CapitalRedemptionReserve 2021-11-30 11703086 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 11703086 frs-core:OtherReservesSubtotal 2020-11-30 11703086 frs-core:OtherReservesSubtotal 2021-11-30 11703086 frs-core:RevaluationReserve 2020-12-01 2021-11-30 11703086 frs-core:RevaluationReserve 2020-11-30 11703086 frs-core:RevaluationReserve 2021-11-30 11703086 frs-core:SharePremium 2020-12-01 2021-11-30 11703086 frs-core:SharePremium 2020-11-30 11703086 frs-core:SharePremium 2021-11-30 11703086 frs-core:ShareCapital 2020-12-01 2021-11-30 11703086 frs-core:ShareCapital 2020-11-30 11703086 frs-core:ShareCapital 2021-11-30 11703086 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 11703086 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 11703086 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11703086 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 11703086 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11703086 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 11703086 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 11703086 frs-countries:Europe 2020-12-01 2021-11-30 11703086 frs-countries:NorthAmerica 2020-12-01 2021-11-30 11703086 frs-countries:SouthAmerica 2020-12-01 2021-11-30 11703086 frs-countries:Asia 2020-12-01 2021-11-30 11703086 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 11703086 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 11703086 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 11703086 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 11703086 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 11703086 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 11703086 frs-bus:FullAccounts 2020-12-01 2021-11-30 11703086 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 11703086 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 11703086 frs-bus:FRS102 2020-12-01 2021-11-30 11703086 frs-bus:MediumEntities 2020-12-01 2021-11-30 11703086 frs-bus:SmallEntities 2020-12-01 2021-11-30 11703086 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 11703086 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 11703086 frs-bus:Audited 2020-12-01 2021-11-30 11703086 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 11703086 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 11703086 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11703086 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11703086 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11703086 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 11703086 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11703086 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11703086 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 11703086 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 11703086 frs-bus:OrdinaryShareClass1 2020-11-30 11703086 frs-bus:OrdinaryShareClass1 2021-11-30 11703086 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 11703086 frs-bus:OrdinaryShareClass2 2020-11-30 11703086 frs-bus:OrdinaryShareClass2 2021-11-30 11703086 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 11703086 frs-bus:OrdinaryShareClass3 2020-11-30 11703086 frs-bus:OrdinaryShareClass3 2021-11-30 11703086 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 11703086 frs-bus:OrdinaryShareClass4 2020-11-30 11703086 frs-bus:OrdinaryShareClass4 2021-11-30 11703086 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 11703086 frs-bus:OrdinaryShareClass5 2020-11-30 11703086 frs-bus:OrdinaryShareClass5 2021-11-30 11703086 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 11703086 frs-bus:PreferenceShareClass1 2020-11-30 11703086 frs-bus:PreferenceShareClass1 2021-11-30 11703086 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 11703086 frs-bus:PreferenceShareClass2 2020-11-30 11703086 frs-bus:PreferenceShareClass2 2021-11-30 11703086 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 11703086 frs-bus:PreferenceShareClass3 2020-11-30 11703086 frs-bus:PreferenceShareClass3 2021-11-30 11703086 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 11703086 frs-bus:PreferenceShareClass4 2020-11-30 11703086 frs-bus:PreferenceShareClass4 2021-11-30 11703086 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 11703086 frs-bus:PreferenceShareClass5 2020-11-30 11703086 frs-bus:PreferenceShareClass5 2021-11-30 11703086 1 2020-12-01 2021-11-30 11703086 1 2021-11-30 11703086 1 2020-12-01 2021-11-30 11703086 frs-core:LeasedAssets 2020-12-01 2021-11-30 11703086 frs-core:OwnedAssets 2020-12-01 2021-11-30 11703086 frs-core:CurrencyRisk 2020-12-01 2021-11-30 11703086 frs-core:MarketRisk 2020-12-01 2021-11-30 11703086 frs-core:InterestRateRisk 2020-12-01 2021-11-30 11703086 frs-core:DeferredTaxation 2020-12-01 2021-11-30 11703086 frs-core:DeferredTaxation 2020-11-30 11703086 frs-core:DeferredTaxation 2021-11-30 11703086 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 11703086 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 11703086 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 11703086 frs-core:ProvisionsDeferredTax 2021-11-30 11703086 frs-core:OtherDeferredTax 2021-11-30 11703086 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 11703086 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 11703086 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 11703086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 11703086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 11703086 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 11703086 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 11703086 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 11703086 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 11703086 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 11703086 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 11703086 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 11703086 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 11703086 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 11703086 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 11703086 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 11703086 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 11703086 frs-core:TaxCreditsDeferredTax 2021-11-30 11703086 frs-core:CostValuation 2020-11-30 11703086 frs-core:AdditionsToInvestments 2021-11-30 11703086 frs-core:DisposalsRepaymentsInvestments 2021-11-30 11703086 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 11703086 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 11703086 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 11703086 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 11703086 frs-core:CostValuation 2021-11-30 11703086 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 11703086 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 11703086 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 11703086 frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:ListedExchangeTraded 2020-11-30 11703086 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 11703086 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 11703086 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11703086 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 11703086
Arco Frozen Ltd
Financial Statements
For The Year Ended 30 November 2022
Roy & Co
Chartered Certified Accountants
139 Wilbraham Road
Fallowfield
Manchester
M14 7DS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11703086
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 57,509 46,820
57,509 46,820
CURRENT ASSETS
Stocks 4 156,267 70,800
Debtors 5 309,272 217,462
Cash at bank and in hand 76,866 139,713
542,405 427,975
Creditors: Amounts Falling Due Within One Year 6 (236,319 ) (148,258 )
NET CURRENT ASSETS (LIABILITIES) 306,086 279,717
TOTAL ASSETS LESS CURRENT LIABILITIES 363,595 326,537
Creditors: Amounts Falling Due After More Than One Year 7 (284,840 ) (286,873 )
NET ASSETS 78,755 39,664
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 78,754 39,663
SHAREHOLDERS' FUNDS 78,755 39,664
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Md Ashrafur Rahman SARDAR
Director
27 November 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 are prepared under the historical cost convention and in accordance with the FRS 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 15%
Fixtures & Fittings 15%
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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.
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.
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 year 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
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1.6. 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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2021: 5)
5 5
3. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2021 43,901 37,469 81,370
Additions 26,790 - 26,790
As at 30 November 2022 70,691 37,469 108,160
Depreciation
As at 1 December 2021 20,085 14,465 34,550
Provided during the period 12,651 3,450 16,101
As at 30 November 2022 32,736 17,915 50,651
Net Book Value
As at 30 November 2022 37,955 19,554 57,509
As at 1 December 2021 23,816 23,004 46,820
4. Stocks
2022 2021
£ £
Stock - materials 156,267 70,800
156,267 70,800
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 301,899 215,865
Debtors - VAT (Debtors < 1 year) 7,373 1,597
309,272 217,462
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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - (2 )
Corporation tax 3,910 -
Accruals and deferred income 232,409 148,260
236,319 148,258
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 28,621 9,678
Bank loans 208,482 228,167
Directors Loans (Long term liabilities - creditors > 1 year) 47,737 49,028
284,840 286,873
8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Between one and five years 28,621 9,678
28,621 9,678
28,621 9,678
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
10. General Information
Arco Frozen Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11703086 . The registered office is Unit 3, 164 Plymouth Grove, Manchester, M13 0AF.
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