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 12337230 Mr Lee Grocott Mr Lewis Nunn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12337230 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 12337230 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 12337230 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 12337230 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 12337230 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 12337230 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 12337230 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 12337230 2021-11-30 12337230 2022-11-30 12337230 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 2022-11-30 12337230 frs-core:AfterOneYear 2021-12-01 2022-11-30 12337230 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 12337230 frs-core:BetweenOneFiveYears 2022-11-30 12337230 frs-core:ComputerEquipment 2022-11-30 12337230 frs-core:ComputerEquipment 2021-12-01 2022-11-30 12337230 frs-core:ComputerEquipment 2021-11-30 12337230 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 12337230 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 12337230 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 12337230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 12337230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 12337230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 12337230 frs-core:FurnitureFittings 2022-11-30 12337230 frs-core:FurnitureFittings 2021-12-01 2022-11-30 12337230 frs-core:FurnitureFittings 2021-11-30 12337230 frs-core:NetGoodwill 2022-11-30 12337230 frs-core:NetGoodwill 2021-12-01 2022-11-30 12337230 frs-core:NetGoodwill 2021-11-30 12337230 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 12337230 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 12337230 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 12337230 frs-core:LandBuildings 2022-11-30 12337230 frs-core:LandBuildings 2021-12-01 2022-11-30 12337230 frs-core:LandBuildings 2021-11-30 12337230 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 12337230 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 12337230 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 12337230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 12337230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 12337230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 12337230 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 12337230 frs-core:MoreThanFiveYears 2022-11-30 12337230 frs-core:MotorVehicles 2022-11-30 12337230 frs-core:MotorVehicles 2021-12-01 2022-11-30 12337230 frs-core:MotorVehicles 2021-11-30 12337230 frs-core:OtherResidualIntangibleAssets 2022-11-30 12337230 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 12337230 frs-core:OtherResidualIntangibleAssets 2021-11-30 12337230 frs-core:PlantMachinery 2022-11-30 12337230 frs-core:PlantMachinery 2021-12-01 2022-11-30 12337230 frs-core:PlantMachinery 2021-11-30 12337230 frs-core:Secured 2022-11-30 12337230 frs-core:Unsecured 2022-11-30 12337230 frs-core:WithinOneYear 2021-12-01 2022-11-30 12337230 frs-core:WithinOneYear 2022-11-30 12337230 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 12337230 frs-core:CapitalRedemptionReserve 2021-11-30 12337230 frs-core:CapitalRedemptionReserve 2022-11-30 12337230 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 12337230 frs-core:OtherReservesSubtotal 2021-11-30 12337230 frs-core:OtherReservesSubtotal 2022-11-30 12337230 frs-core:RevaluationReserve 2021-12-01 2022-11-30 12337230 frs-core:RevaluationReserve 2021-11-30 12337230 frs-core:RevaluationReserve 2022-11-30 12337230 frs-core:SharePremium 2021-12-01 2022-11-30 12337230 frs-core:SharePremium 2021-11-30 12337230 frs-core:SharePremium 2022-11-30 12337230 frs-core:ShareCapital 2021-12-01 2022-11-30 12337230 frs-core:ShareCapital 2021-11-30 12337230 frs-core:ShareCapital 2022-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 12337230 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 12337230 frs-countries:Europe 2021-12-01 2022-11-30 12337230 frs-countries:NorthAmerica 2021-12-01 2022-11-30 12337230 frs-countries:SouthAmerica 2021-12-01 2022-11-30 12337230 frs-countries:Asia 2021-12-01 2022-11-30 12337230 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 12337230 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 12337230 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 12337230 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 12337230 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 12337230 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 12337230 frs-bus:FullAccounts 2021-12-01 2022-11-30 12337230 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 12337230 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 12337230 frs-bus:FRS102 2021-12-01 2022-11-30 12337230 frs-bus:MediumEntities 2021-12-01 2022-11-30 12337230 frs-bus:SmallEntities 2021-12-01 2022-11-30 12337230 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 12337230 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 12337230 frs-bus:Audited 2021-12-01 2022-11-30 12337230 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 12337230 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 12337230 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 12337230 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 12337230 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 12337230 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 12337230 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 12337230 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 12337230 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 12337230 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 12337230 frs-bus:OrdinaryShareClass1 2021-11-30 12337230 frs-bus:OrdinaryShareClass1 2022-11-30 12337230 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 12337230 frs-bus:OrdinaryShareClass2 2021-11-30 12337230 frs-bus:OrdinaryShareClass2 2022-11-30 12337230 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 12337230 frs-bus:OrdinaryShareClass3 2021-11-30 12337230 frs-bus:OrdinaryShareClass3 2022-11-30 12337230 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 12337230 frs-bus:OrdinaryShareClass4 2021-11-30 12337230 frs-bus:OrdinaryShareClass4 2022-11-30 12337230 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 12337230 frs-bus:OrdinaryShareClass5 2021-11-30 12337230 frs-bus:OrdinaryShareClass5 2022-11-30 12337230 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 12337230 frs-bus:PreferenceShareClass1 2021-11-30 12337230 frs-bus:PreferenceShareClass1 2022-11-30 12337230 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 12337230 frs-bus:PreferenceShareClass2 2021-11-30 12337230 frs-bus:PreferenceShareClass2 2022-11-30 12337230 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 12337230 frs-bus:PreferenceShareClass3 2021-11-30 12337230 frs-bus:PreferenceShareClass3 2022-11-30 12337230 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 12337230 frs-bus:PreferenceShareClass4 2021-11-30 12337230 frs-bus:PreferenceShareClass4 2022-11-30 12337230 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 12337230 frs-bus:PreferenceShareClass5 2021-11-30 12337230 frs-bus:PreferenceShareClass5 2022-11-30 12337230 1 2021-12-01 2022-11-30 12337230 1 2022-11-30 12337230 1 2021-12-01 2022-11-30 12337230 frs-core:LeasedAssets 2021-12-01 2022-11-30 12337230 frs-core:OwnedAssets 2021-12-01 2022-11-30 12337230 frs-core:CurrencyRisk 2021-12-01 2022-11-30 12337230 frs-core:MarketRisk 2021-12-01 2022-11-30 12337230 frs-core:InterestRateRisk 2021-12-01 2022-11-30 12337230 frs-core:DeferredTaxation 2021-12-01 2022-11-30 12337230 frs-core:DeferredTaxation 2021-11-30 12337230 frs-core:DeferredTaxation 2022-11-30 12337230 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 12337230 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 12337230 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 12337230 frs-core:ProvisionsDeferredTax 2022-11-30 12337230 frs-core:OtherDeferredTax 2022-11-30 12337230 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 12337230 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 12337230 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 12337230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 12337230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 12337230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 12337230 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 12337230 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 12337230 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 12337230 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 12337230 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 12337230 frs-core:TaxCreditsDeferredTax 2022-11-30 12337230 frs-core:CostValuation 2021-11-30 12337230 frs-core:AdditionsToInvestments 2022-11-30 12337230 frs-core:DisposalsRepaymentsInvestments 2022-11-30 12337230 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 12337230 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 12337230 frs-core:CostValuation 2022-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 12337230 frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 12337230 frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 12337230 dpl-frs:CostSales 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales 2021-11-30 12337230 dpl-frs:CostSales 2022-11-30 12337230 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 12337230 frs-bus:Director1 2021-12-01 2022-11-30 12337230 frs-bus:Director1 2021-11-30 12337230 frs-bus:Director1 2022-11-30 12337230 frs-bus:Director2 2021-12-01 2022-11-30 12337230 frs-bus:Director2 2021-11-30 12337230 frs-bus:Director2 2022-11-30 12337230 1 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 1 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 1 2022-11-30 12337230 2 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 2 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 2 2022-11-30 12337230 3 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 3 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 3 2022-11-30 12337230 4 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 4 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 4 2022-11-30 12337230 5 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 5 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 5 2022-11-30 12337230 6 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 6 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 6 2022-11-30 12337230 7 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 7 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 7 2022-11-30 12337230 8 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 8 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 8 2022-11-30 12337230 9 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 9 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 9 2022-11-30 12337230 10 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 10 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 10 2022-11-30 12337230 11 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 11 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 11 2022-11-30 12337230 12 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 12 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 12 2022-11-30 12337230 13 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 13 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 13 2022-11-30 12337230 14 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 14 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 14 2022-11-30 12337230 15 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 15 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 15 2022-11-30 12337230 16 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 16 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 16 2022-11-30 12337230 17 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 17 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 17 2022-11-30 12337230 18 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 18 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 18 2022-11-30 12337230 19 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 19 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 19 2022-11-30 12337230 20 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments 20 2022-11-30 12337230 frs-core:Non-currentFinancialInstruments 20 2022-11-30 12337230 dpl-frs:Item1 2021-12-01 2022-11-30 12337230 dpl-frs:Item1 2021-11-30 12337230 dpl-frs:Item1 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 12337230 dpl-frs:Item2 2021-12-01 2022-11-30 12337230 dpl-frs:Item2 2021-11-30 12337230 dpl-frs:Item2 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 12337230 dpl-frs:Item3 2021-12-01 2022-11-30 12337230 dpl-frs:Item3 2021-11-30 12337230 dpl-frs:Item3 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 12337230 dpl-frs:Item4 2021-12-01 2022-11-30 12337230 dpl-frs:Item4 2021-11-30 12337230 dpl-frs:Item4 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 12337230 dpl-frs:Item5 2021-12-01 2022-11-30 12337230 dpl-frs:Item5 2021-11-30 12337230 dpl-frs:Item5 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 12337230 dpl-frs:Item6 2021-12-01 2022-11-30 12337230 dpl-frs:Item6 2021-11-30 12337230 dpl-frs:Item6 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 12337230 dpl-frs:Item7 2021-12-01 2022-11-30 12337230 dpl-frs:Item7 2021-11-30 12337230 dpl-frs:Item7 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 12337230 dpl-frs:Item8 2021-12-01 2022-11-30 12337230 dpl-frs:Item8 2021-11-30 12337230 dpl-frs:Item8 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 12337230 dpl-frs:Item9 2021-12-01 2022-11-30 12337230 dpl-frs:Item9 2021-11-30 12337230 dpl-frs:Item9 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 12337230 dpl-frs:Item10 2021-12-01 2022-11-30 12337230 dpl-frs:Item10 2021-11-30 12337230 dpl-frs:Item10 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 12337230 dpl-frs:Item11 2021-12-01 2022-11-30 12337230 dpl-frs:Item11 2021-11-30 12337230 dpl-frs:Item11 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 12337230 dpl-frs:Item12 2021-12-01 2022-11-30 12337230 dpl-frs:Item12 2021-11-30 12337230 dpl-frs:Item12 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 12337230 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 12337230 1 2021-12-01 2022-11-30 12337230 frs-countries:EnglandWales 2021-12-01 2022-11-30 12337230 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 12337230 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 12337230 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 12337230 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 12337230 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 12337230 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 12337230 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 12337230 2020-11-30 12337230 2021-11-30 12337230 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 2021-11-30 12337230 frs-core:AfterOneYear 2020-12-01 2021-11-30 12337230 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 12337230 frs-core:BetweenOneFiveYears 2021-11-30 12337230 frs-core:ComputerEquipment 2021-11-30 12337230 frs-core:ComputerEquipment 2020-12-01 2021-11-30 12337230 frs-core:ComputerEquipment 2020-11-30 12337230 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 12337230 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 12337230 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 12337230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 12337230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 12337230 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 12337230 frs-core:FurnitureFittings 2021-11-30 12337230 frs-core:FurnitureFittings 2020-12-01 2021-11-30 12337230 frs-core:FurnitureFittings 2020-11-30 12337230 frs-core:NetGoodwill 2021-11-30 12337230 frs-core:NetGoodwill 2020-12-01 2021-11-30 12337230 frs-core:NetGoodwill 2020-11-30 12337230 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 12337230 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 12337230 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 12337230 frs-core:LandBuildings 2021-11-30 12337230 frs-core:LandBuildings 2020-12-01 2021-11-30 12337230 frs-core:LandBuildings 2020-11-30 12337230 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 12337230 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 12337230 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 12337230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 12337230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 12337230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 12337230 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 12337230 frs-core:MoreThanFiveYears 2021-11-30 12337230 frs-core:MotorVehicles 2021-11-30 12337230 frs-core:MotorVehicles 2020-12-01 2021-11-30 12337230 frs-core:MotorVehicles 2020-11-30 12337230 frs-core:OtherResidualIntangibleAssets 2021-11-30 12337230 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 12337230 frs-core:OtherResidualIntangibleAssets 2020-11-30 12337230 frs-core:PlantMachinery 2021-11-30 12337230 frs-core:PlantMachinery 2020-12-01 2021-11-30 12337230 frs-core:PlantMachinery 2020-11-30 12337230 frs-core:Secured 2021-11-30 12337230 frs-core:Unsecured 2021-11-30 12337230 frs-core:WithinOneYear 2020-12-01 2021-11-30 12337230 frs-core:WithinOneYear 2021-11-30 12337230 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 12337230 frs-core:CapitalRedemptionReserve 2020-11-30 12337230 frs-core:CapitalRedemptionReserve 2021-11-30 12337230 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 12337230 frs-core:OtherReservesSubtotal 2020-11-30 12337230 frs-core:OtherReservesSubtotal 2021-11-30 12337230 frs-core:RevaluationReserve 2020-12-01 2021-11-30 12337230 frs-core:RevaluationReserve 2020-11-30 12337230 frs-core:RevaluationReserve 2021-11-30 12337230 frs-core:SharePremium 2020-12-01 2021-11-30 12337230 frs-core:SharePremium 2020-11-30 12337230 frs-core:SharePremium 2021-11-30 12337230 frs-core:ShareCapital 2020-12-01 2021-11-30 12337230 frs-core:ShareCapital 2020-11-30 12337230 frs-core:ShareCapital 2021-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 12337230 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 12337230 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 12337230 frs-countries:Europe 2020-12-01 2021-11-30 12337230 frs-countries:NorthAmerica 2020-12-01 2021-11-30 12337230 frs-countries:SouthAmerica 2020-12-01 2021-11-30 12337230 frs-countries:Asia 2020-12-01 2021-11-30 12337230 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 12337230 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 12337230 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 12337230 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 12337230 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 12337230 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 12337230 frs-bus:FullAccounts 2020-12-01 2021-11-30 12337230 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 12337230 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 12337230 frs-bus:FRS102 2020-12-01 2021-11-30 12337230 frs-bus:MediumEntities 2020-12-01 2021-11-30 12337230 frs-bus:SmallEntities 2020-12-01 2021-11-30 12337230 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 12337230 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 12337230 frs-bus:Audited 2020-12-01 2021-11-30 12337230 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 12337230 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 12337230 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 12337230 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 12337230 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 12337230 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 12337230 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 12337230 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 12337230 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 12337230 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 12337230 frs-bus:OrdinaryShareClass1 2020-11-30 12337230 frs-bus:OrdinaryShareClass1 2021-11-30 12337230 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 12337230 frs-bus:OrdinaryShareClass2 2020-11-30 12337230 frs-bus:OrdinaryShareClass2 2021-11-30 12337230 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 12337230 frs-bus:OrdinaryShareClass3 2020-11-30 12337230 frs-bus:OrdinaryShareClass3 2021-11-30 12337230 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 12337230 frs-bus:OrdinaryShareClass4 2020-11-30 12337230 frs-bus:OrdinaryShareClass4 2021-11-30 12337230 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 12337230 frs-bus:OrdinaryShareClass5 2020-11-30 12337230 frs-bus:OrdinaryShareClass5 2021-11-30 12337230 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 12337230 frs-bus:PreferenceShareClass1 2020-11-30 12337230 frs-bus:PreferenceShareClass1 2021-11-30 12337230 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 12337230 frs-bus:PreferenceShareClass2 2020-11-30 12337230 frs-bus:PreferenceShareClass2 2021-11-30 12337230 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 12337230 frs-bus:PreferenceShareClass3 2020-11-30 12337230 frs-bus:PreferenceShareClass3 2021-11-30 12337230 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 12337230 frs-bus:PreferenceShareClass4 2020-11-30 12337230 frs-bus:PreferenceShareClass4 2021-11-30 12337230 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 12337230 frs-bus:PreferenceShareClass5 2020-11-30 12337230 frs-bus:PreferenceShareClass5 2021-11-30 12337230 1 2020-12-01 2021-11-30 12337230 1 2021-11-30 12337230 1 2020-12-01 2021-11-30 12337230 frs-core:LeasedAssets 2020-12-01 2021-11-30 12337230 frs-core:OwnedAssets 2020-12-01 2021-11-30 12337230 frs-core:CurrencyRisk 2020-12-01 2021-11-30 12337230 frs-core:MarketRisk 2020-12-01 2021-11-30 12337230 frs-core:InterestRateRisk 2020-12-01 2021-11-30 12337230 frs-core:DeferredTaxation 2020-12-01 2021-11-30 12337230 frs-core:DeferredTaxation 2020-11-30 12337230 frs-core:DeferredTaxation 2021-11-30 12337230 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 12337230 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 12337230 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 12337230 frs-core:ProvisionsDeferredTax 2021-11-30 12337230 frs-core:OtherDeferredTax 2021-11-30 12337230 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 12337230 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 12337230 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 12337230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 12337230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 12337230 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 12337230 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 12337230 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 12337230 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 12337230 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 12337230 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 12337230 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 12337230 frs-core:TaxCreditsDeferredTax 2021-11-30 12337230 frs-core:CostValuation 2020-11-30 12337230 frs-core:AdditionsToInvestments 2021-11-30 12337230 frs-core:DisposalsRepaymentsInvestments 2021-11-30 12337230 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 12337230 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 12337230 frs-core:CostValuation 2021-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 12337230 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 12337230 frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:ListedExchangeTraded 2020-11-30 12337230 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 12337230 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 12337230 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 12337230 frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:UnlistedNon-exchangeTraded 2020-11-30 12337230 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 12337230 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 12337230 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 12337230 dpl-frs:CostSales 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales 2020-11-30 12337230 dpl-frs:CostSales 2021-11-30 12337230 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 12337230 frs-bus:Director1 2020-12-01 2021-11-30 12337230 frs-bus:Director1 2020-11-30 12337230 frs-bus:Director1 2021-11-30 12337230 frs-bus:Director2 2020-12-01 2021-11-30 12337230 frs-bus:Director2 2020-11-30 12337230 frs-bus:Director2 2021-11-30 12337230 1 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 1 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 1 2021-11-30 12337230 2 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 2 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 2 2021-11-30 12337230 3 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 3 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 3 2021-11-30 12337230 4 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 4 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 4 2021-11-30 12337230 5 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 5 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 5 2021-11-30 12337230 6 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 6 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 6 2021-11-30 12337230 7 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 7 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 7 2021-11-30 12337230 8 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 8 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 8 2021-11-30 12337230 9 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 9 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 9 2021-11-30 12337230 10 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 10 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 10 2021-11-30 12337230 11 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 11 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 11 2021-11-30 12337230 12 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 12 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 12 2021-11-30 12337230 13 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 13 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 13 2021-11-30 12337230 14 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 14 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 14 2021-11-30 12337230 15 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 15 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 15 2021-11-30 12337230 16 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 16 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 16 2021-11-30 12337230 17 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 17 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 17 2021-11-30 12337230 18 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 18 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 18 2021-11-30 12337230 19 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 19 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 19 2021-11-30 12337230 20 2020-12-01 2021-11-30 12337230 frs-core:CurrentFinancialInstruments 20 2021-11-30 12337230 frs-core:Non-currentFinancialInstruments 20 2021-11-30 12337230 dpl-frs:Item1 2020-12-01 2021-11-30 12337230 dpl-frs:Item1 2020-11-30 12337230 dpl-frs:Item1 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 12337230 dpl-frs:Item2 2020-12-01 2021-11-30 12337230 dpl-frs:Item2 2020-11-30 12337230 dpl-frs:Item2 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 12337230 dpl-frs:Item3 2020-12-01 2021-11-30 12337230 dpl-frs:Item3 2020-11-30 12337230 dpl-frs:Item3 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 12337230 dpl-frs:Item4 2020-12-01 2021-11-30 12337230 dpl-frs:Item4 2020-11-30 12337230 dpl-frs:Item4 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 12337230 dpl-frs:Item5 2020-12-01 2021-11-30 12337230 dpl-frs:Item5 2020-11-30 12337230 dpl-frs:Item5 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 12337230 dpl-frs:Item6 2020-12-01 2021-11-30 12337230 dpl-frs:Item6 2020-11-30 12337230 dpl-frs:Item6 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 12337230 dpl-frs:Item7 2020-12-01 2021-11-30 12337230 dpl-frs:Item7 2020-11-30 12337230 dpl-frs:Item7 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 12337230 dpl-frs:Item8 2020-12-01 2021-11-30 12337230 dpl-frs:Item8 2020-11-30 12337230 dpl-frs:Item8 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 12337230 dpl-frs:Item9 2020-12-01 2021-11-30 12337230 dpl-frs:Item9 2020-11-30 12337230 dpl-frs:Item9 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 12337230 dpl-frs:Item10 2020-12-01 2021-11-30 12337230 dpl-frs:Item10 2020-11-30 12337230 dpl-frs:Item10 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 12337230 dpl-frs:Item11 2020-12-01 2021-11-30 12337230 dpl-frs:Item11 2020-11-30 12337230 dpl-frs:Item11 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 12337230 dpl-frs:Item12 2020-12-01 2021-11-30 12337230 dpl-frs:Item12 2020-11-30 12337230 dpl-frs:Item12 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 12337230 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 12337230 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 12337230 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 12337230 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 12337230 1 2020-12-01 2021-11-30 12337230 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 12337230
South Warrington Sports Club (Management) Limited
Financial Statements
For The Year Ended 30 November 2022
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12337230
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 2,000 2,000
Debtors 5 2,318 366
Cash at bank and in hand 2,749 24,150
7,067 26,516
Creditors: Amounts Falling Due Within One Year 6 (25,518 ) (17,751 )
NET CURRENT ASSETS (LIABILITIES) (18,451 ) 8,765
TOTAL ASSETS LESS CURRENT LIABILITIES (18,451 ) 8,765
Creditors: Amounts Falling Due After More Than One Year 7 (18,270 ) (20,000 )
NET LIABILITIES (36,721 ) (11,235 )
Income and Expenditure Account (36,721 ) (11,235 )
MEMBERS' FUNDS (36,721) (11,235)
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 Income and Expenditure Account.
On behalf of the board
Mr Lee Grocott
Director
21/11/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
South Warrington Sports Club (Management) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 12337230 . The registered office is The Clubhouse Stockton Lane, Grappenhall, Warrington, WA4 3HQ.
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:
Leasehold none
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2021: 8)
30 8
4. Stocks
2022 2021
£ £
Materials 2,000 2,000
2,000 2,000
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 366
VAT 2,318 -
2,318 366
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,876 891
PAYE creditor 447 -
Net wages 621 1,387
Loans with GFC & WRUC 510 1,493
Accruals and deferred income 21,064 13,980
25,518 17,751
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 18,270 20,000
18,270 20,000
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3