Acorah Software Products - Accounts Production 14.2.200 false true true 30 November 2021 1 December 2020 false 1 December 2021 30 November 2022 30 November 2022 SC647239 Mr Mark McAulay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC647239 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 SC647239 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 SC647239 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 SC647239 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 SC647239 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 SC647239 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 SC647239 2021-11-30 SC647239 2022-11-30 SC647239 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 2022-11-30 SC647239 frs-core:AfterOneYear 2021-12-01 2022-11-30 SC647239 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 SC647239 frs-core:BetweenOneFiveYears 2022-11-30 SC647239 frs-core:ComputerEquipment 2022-11-30 SC647239 frs-core:ComputerEquipment 2021-12-01 2022-11-30 SC647239 frs-core:ComputerEquipment 2021-11-30 SC647239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 SC647239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 SC647239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 SC647239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 SC647239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 SC647239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 SC647239 frs-core:FurnitureFittings 2022-11-30 SC647239 frs-core:FurnitureFittings 2021-12-01 2022-11-30 SC647239 frs-core:FurnitureFittings 2021-11-30 SC647239 frs-core:NetGoodwill 2022-11-30 SC647239 frs-core:NetGoodwill 2021-12-01 2022-11-30 SC647239 frs-core:NetGoodwill 2021-11-30 SC647239 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 SC647239 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 SC647239 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 SC647239 frs-core:LandBuildings 2022-11-30 SC647239 frs-core:LandBuildings 2021-12-01 2022-11-30 SC647239 frs-core:LandBuildings 2021-11-30 SC647239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 SC647239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 SC647239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 SC647239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 SC647239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 SC647239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 SC647239 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 SC647239 frs-core:MoreThanFiveYears 2022-11-30 SC647239 frs-core:MotorVehicles 2022-11-30 SC647239 frs-core:MotorVehicles 2021-12-01 2022-11-30 SC647239 frs-core:MotorVehicles 2021-11-30 SC647239 frs-core:OtherResidualIntangibleAssets 2022-11-30 SC647239 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 SC647239 frs-core:OtherResidualIntangibleAssets 2021-11-30 SC647239 frs-core:PlantMachinery 2022-11-30 SC647239 frs-core:PlantMachinery 2021-12-01 2022-11-30 SC647239 frs-core:PlantMachinery 2021-11-30 SC647239 frs-core:Secured 2022-11-30 SC647239 frs-core:Unsecured 2022-11-30 SC647239 frs-core:WithinOneYear 2021-12-01 2022-11-30 SC647239 frs-core:WithinOneYear 2022-11-30 SC647239 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 SC647239 frs-core:CapitalRedemptionReserve 2021-11-30 SC647239 frs-core:CapitalRedemptionReserve 2022-11-30 SC647239 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 SC647239 frs-core:OtherReservesSubtotal 2021-11-30 SC647239 frs-core:OtherReservesSubtotal 2022-11-30 SC647239 frs-core:RevaluationReserve 2021-12-01 2022-11-30 SC647239 frs-core:RevaluationReserve 2021-11-30 SC647239 frs-core:RevaluationReserve 2022-11-30 SC647239 frs-core:SharePremium 2021-12-01 2022-11-30 SC647239 frs-core:SharePremium 2021-11-30 SC647239 frs-core:SharePremium 2022-11-30 SC647239 frs-core:ShareCapital 2021-12-01 2022-11-30 SC647239 frs-core:ShareCapital 2021-11-30 SC647239 frs-core:ShareCapital 2022-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 SC647239 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 SC647239 frs-countries:Europe 2021-12-01 2022-11-30 SC647239 frs-countries:NorthAmerica 2021-12-01 2022-11-30 SC647239 frs-countries:SouthAmerica 2021-12-01 2022-11-30 SC647239 frs-countries:Asia 2021-12-01 2022-11-30 SC647239 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 SC647239 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 SC647239 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 SC647239 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 SC647239 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 SC647239 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 SC647239 frs-bus:FullAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:FRS102 2021-12-01 2022-11-30 SC647239 frs-bus:MediumEntities 2021-12-01 2022-11-30 SC647239 frs-bus:SmallEntities 2021-12-01 2022-11-30 SC647239 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 SC647239 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 SC647239 frs-bus:Audited 2021-12-01 2022-11-30 SC647239 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 SC647239 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 SC647239 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 SC647239 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 SC647239 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 SC647239 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 SC647239 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 SC647239 frs-bus:OrdinaryShareClass1 2021-11-30 SC647239 frs-bus:OrdinaryShareClass1 2022-11-30 SC647239 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 SC647239 frs-bus:OrdinaryShareClass2 2021-11-30 SC647239 frs-bus:OrdinaryShareClass2 2022-11-30 SC647239 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 SC647239 frs-bus:OrdinaryShareClass3 2021-11-30 SC647239 frs-bus:OrdinaryShareClass3 2022-11-30 SC647239 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 SC647239 frs-bus:OrdinaryShareClass4 2021-11-30 SC647239 frs-bus:OrdinaryShareClass4 2022-11-30 SC647239 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 SC647239 frs-bus:OrdinaryShareClass5 2021-11-30 SC647239 frs-bus:OrdinaryShareClass5 2022-11-30 SC647239 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 SC647239 frs-bus:PreferenceShareClass1 2021-11-30 SC647239 frs-bus:PreferenceShareClass1 2022-11-30 SC647239 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 SC647239 frs-bus:PreferenceShareClass2 2021-11-30 SC647239 frs-bus:PreferenceShareClass2 2022-11-30 SC647239 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 SC647239 frs-bus:PreferenceShareClass3 2021-11-30 SC647239 frs-bus:PreferenceShareClass3 2022-11-30 SC647239 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 SC647239 frs-bus:PreferenceShareClass4 2021-11-30 SC647239 frs-bus:PreferenceShareClass4 2022-11-30 SC647239 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 SC647239 frs-bus:PreferenceShareClass5 2021-11-30 SC647239 frs-bus:PreferenceShareClass5 2022-11-30 SC647239 1 2021-12-01 2022-11-30 SC647239 1 2022-11-30 SC647239 1 2021-12-01 2022-11-30 SC647239 frs-core:LeasedAssets 2021-12-01 2022-11-30 SC647239 frs-core:OwnedAssets 2021-12-01 2022-11-30 SC647239 frs-core:CurrencyRisk 2021-12-01 2022-11-30 SC647239 frs-core:MarketRisk 2021-12-01 2022-11-30 SC647239 frs-core:InterestRateRisk 2021-12-01 2022-11-30 SC647239 frs-core:DeferredTaxation 2021-12-01 2022-11-30 SC647239 frs-core:DeferredTaxation 2021-11-30 SC647239 frs-core:DeferredTaxation 2022-11-30 SC647239 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 SC647239 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 SC647239 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 SC647239 frs-core:ProvisionsDeferredTax 2022-11-30 SC647239 frs-core:OtherDeferredTax 2022-11-30 SC647239 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 SC647239 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 SC647239 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 SC647239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 SC647239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 SC647239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 SC647239 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 SC647239 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 SC647239 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 SC647239 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 SC647239 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 SC647239 frs-core:TaxCreditsDeferredTax 2022-11-30 SC647239 frs-core:CostValuation 2021-11-30 SC647239 frs-core:AdditionsToInvestments 2022-11-30 SC647239 frs-core:DisposalsRepaymentsInvestments 2022-11-30 SC647239 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 SC647239 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 SC647239 frs-core:CostValuation 2022-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 SC647239 frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 SC647239 frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 SC647239 dpl-frs:CostSales 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales 2021-11-30 SC647239 dpl-frs:CostSales 2022-11-30 SC647239 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 SC647239 frs-bus:Director1 2021-12-01 2022-11-30 SC647239 frs-bus:Director1 2021-11-30 SC647239 frs-bus:Director1 2022-11-30 SC647239 1 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 1 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 1 2022-11-30 SC647239 2 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 2 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 2 2022-11-30 SC647239 3 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 3 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 3 2022-11-30 SC647239 4 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 4 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 4 2022-11-30 SC647239 5 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 5 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 5 2022-11-30 SC647239 6 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 6 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 6 2022-11-30 SC647239 7 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 7 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 7 2022-11-30 SC647239 8 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 8 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 8 2022-11-30 SC647239 9 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 9 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 9 2022-11-30 SC647239 10 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 10 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 10 2022-11-30 SC647239 11 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 11 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 11 2022-11-30 SC647239 12 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 12 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 12 2022-11-30 SC647239 13 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 13 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 13 2022-11-30 SC647239 14 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 14 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 14 2022-11-30 SC647239 15 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 15 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 15 2022-11-30 SC647239 16 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 16 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 16 2022-11-30 SC647239 17 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 17 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 17 2022-11-30 SC647239 18 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 18 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 18 2022-11-30 SC647239 19 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 19 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 19 2022-11-30 SC647239 20 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments 20 2022-11-30 SC647239 frs-core:Non-currentFinancialInstruments 20 2022-11-30 SC647239 dpl-frs:Item1 2021-12-01 2022-11-30 SC647239 dpl-frs:Item1 2021-11-30 SC647239 dpl-frs:Item1 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 SC647239 dpl-frs:Item2 2021-12-01 2022-11-30 SC647239 dpl-frs:Item2 2021-11-30 SC647239 dpl-frs:Item2 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 SC647239 dpl-frs:Item3 2021-12-01 2022-11-30 SC647239 dpl-frs:Item3 2021-11-30 SC647239 dpl-frs:Item3 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 SC647239 dpl-frs:Item4 2021-12-01 2022-11-30 SC647239 dpl-frs:Item4 2021-11-30 SC647239 dpl-frs:Item4 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 SC647239 dpl-frs:Item5 2021-12-01 2022-11-30 SC647239 dpl-frs:Item5 2021-11-30 SC647239 dpl-frs:Item5 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 SC647239 dpl-frs:Item6 2021-12-01 2022-11-30 SC647239 dpl-frs:Item6 2021-11-30 SC647239 dpl-frs:Item6 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 SC647239 dpl-frs:Item7 2021-12-01 2022-11-30 SC647239 dpl-frs:Item7 2021-11-30 SC647239 dpl-frs:Item7 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 SC647239 dpl-frs:Item8 2021-12-01 2022-11-30 SC647239 dpl-frs:Item8 2021-11-30 SC647239 dpl-frs:Item8 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 SC647239 dpl-frs:Item9 2021-12-01 2022-11-30 SC647239 dpl-frs:Item9 2021-11-30 SC647239 dpl-frs:Item9 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 SC647239 dpl-frs:Item10 2021-12-01 2022-11-30 SC647239 dpl-frs:Item10 2021-11-30 SC647239 dpl-frs:Item10 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 SC647239 dpl-frs:Item11 2021-12-01 2022-11-30 SC647239 dpl-frs:Item11 2021-11-30 SC647239 dpl-frs:Item11 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 SC647239 dpl-frs:Item12 2021-12-01 2022-11-30 SC647239 dpl-frs:Item12 2021-11-30 SC647239 dpl-frs:Item12 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 SC647239 1 2021-12-01 2022-11-30 SC647239 frs-countries:Scotland 2021-12-01 2022-11-30 SC647239 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 SC647239 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 SC647239 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 SC647239 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 SC647239 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 SC647239 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 SC647239 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 SC647239 2020-11-30 SC647239 2021-11-30 SC647239 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 2021-11-30 SC647239 frs-core:AfterOneYear 2020-12-01 2021-11-30 SC647239 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 SC647239 frs-core:BetweenOneFiveYears 2021-11-30 SC647239 frs-core:ComputerEquipment 2021-11-30 SC647239 frs-core:ComputerEquipment 2020-12-01 2021-11-30 SC647239 frs-core:ComputerEquipment 2020-11-30 SC647239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 SC647239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 SC647239 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 SC647239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 SC647239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 SC647239 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 SC647239 frs-core:FurnitureFittings 2021-11-30 SC647239 frs-core:FurnitureFittings 2020-12-01 2021-11-30 SC647239 frs-core:FurnitureFittings 2020-11-30 SC647239 frs-core:NetGoodwill 2021-11-30 SC647239 frs-core:NetGoodwill 2020-12-01 2021-11-30 SC647239 frs-core:NetGoodwill 2020-11-30 SC647239 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 SC647239 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 SC647239 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 SC647239 frs-core:LandBuildings 2021-11-30 SC647239 frs-core:LandBuildings 2020-12-01 2021-11-30 SC647239 frs-core:LandBuildings 2020-11-30 SC647239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 SC647239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 SC647239 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 SC647239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 SC647239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 SC647239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 SC647239 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 SC647239 frs-core:MoreThanFiveYears 2021-11-30 SC647239 frs-core:MotorVehicles 2021-11-30 SC647239 frs-core:MotorVehicles 2020-12-01 2021-11-30 SC647239 frs-core:MotorVehicles 2020-11-30 SC647239 frs-core:OtherResidualIntangibleAssets 2021-11-30 SC647239 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 SC647239 frs-core:OtherResidualIntangibleAssets 2020-11-30 SC647239 frs-core:PlantMachinery 2021-11-30 SC647239 frs-core:PlantMachinery 2020-12-01 2021-11-30 SC647239 frs-core:PlantMachinery 2020-11-30 SC647239 frs-core:Secured 2021-11-30 SC647239 frs-core:Unsecured 2021-11-30 SC647239 frs-core:WithinOneYear 2020-12-01 2021-11-30 SC647239 frs-core:WithinOneYear 2021-11-30 SC647239 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 SC647239 frs-core:CapitalRedemptionReserve 2020-11-30 SC647239 frs-core:CapitalRedemptionReserve 2021-11-30 SC647239 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 SC647239 frs-core:OtherReservesSubtotal 2020-11-30 SC647239 frs-core:OtherReservesSubtotal 2021-11-30 SC647239 frs-core:RevaluationReserve 2020-12-01 2021-11-30 SC647239 frs-core:RevaluationReserve 2020-11-30 SC647239 frs-core:RevaluationReserve 2021-11-30 SC647239 frs-core:SharePremium 2020-12-01 2021-11-30 SC647239 frs-core:SharePremium 2020-11-30 SC647239 frs-core:SharePremium 2021-11-30 SC647239 frs-core:ShareCapital 2020-12-01 2021-11-30 SC647239 frs-core:ShareCapital 2020-11-30 SC647239 frs-core:ShareCapital 2021-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 SC647239 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 SC647239 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 SC647239 frs-countries:Europe 2020-12-01 2021-11-30 SC647239 frs-countries:NorthAmerica 2020-12-01 2021-11-30 SC647239 frs-countries:SouthAmerica 2020-12-01 2021-11-30 SC647239 frs-countries:Asia 2020-12-01 2021-11-30 SC647239 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 SC647239 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 SC647239 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 SC647239 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 SC647239 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 SC647239 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 SC647239 frs-bus:FullAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:FRS102 2020-12-01 2021-11-30 SC647239 frs-bus:MediumEntities 2020-12-01 2021-11-30 SC647239 frs-bus:SmallEntities 2020-12-01 2021-11-30 SC647239 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 SC647239 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 SC647239 frs-bus:Audited 2020-12-01 2021-11-30 SC647239 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 SC647239 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 SC647239 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 SC647239 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 SC647239 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 SC647239 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 SC647239 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 SC647239 frs-bus:OrdinaryShareClass1 2020-11-30 SC647239 frs-bus:OrdinaryShareClass1 2021-11-30 SC647239 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 SC647239 frs-bus:OrdinaryShareClass2 2020-11-30 SC647239 frs-bus:OrdinaryShareClass2 2021-11-30 SC647239 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 SC647239 frs-bus:OrdinaryShareClass3 2020-11-30 SC647239 frs-bus:OrdinaryShareClass3 2021-11-30 SC647239 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 SC647239 frs-bus:OrdinaryShareClass4 2020-11-30 SC647239 frs-bus:OrdinaryShareClass4 2021-11-30 SC647239 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 SC647239 frs-bus:OrdinaryShareClass5 2020-11-30 SC647239 frs-bus:OrdinaryShareClass5 2021-11-30 SC647239 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 SC647239 frs-bus:PreferenceShareClass1 2020-11-30 SC647239 frs-bus:PreferenceShareClass1 2021-11-30 SC647239 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 SC647239 frs-bus:PreferenceShareClass2 2020-11-30 SC647239 frs-bus:PreferenceShareClass2 2021-11-30 SC647239 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 SC647239 frs-bus:PreferenceShareClass3 2020-11-30 SC647239 frs-bus:PreferenceShareClass3 2021-11-30 SC647239 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 SC647239 frs-bus:PreferenceShareClass4 2020-11-30 SC647239 frs-bus:PreferenceShareClass4 2021-11-30 SC647239 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 SC647239 frs-bus:PreferenceShareClass5 2020-11-30 SC647239 frs-bus:PreferenceShareClass5 2021-11-30 SC647239 1 2020-12-01 2021-11-30 SC647239 1 2021-11-30 SC647239 1 2020-12-01 2021-11-30 SC647239 frs-core:LeasedAssets 2020-12-01 2021-11-30 SC647239 frs-core:OwnedAssets 2020-12-01 2021-11-30 SC647239 frs-core:CurrencyRisk 2020-12-01 2021-11-30 SC647239 frs-core:MarketRisk 2020-12-01 2021-11-30 SC647239 frs-core:InterestRateRisk 2020-12-01 2021-11-30 SC647239 frs-core:DeferredTaxation 2020-12-01 2021-11-30 SC647239 frs-core:DeferredTaxation 2020-11-30 SC647239 frs-core:DeferredTaxation 2021-11-30 SC647239 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 SC647239 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 SC647239 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 SC647239 frs-core:ProvisionsDeferredTax 2021-11-30 SC647239 frs-core:OtherDeferredTax 2021-11-30 SC647239 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 SC647239 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 SC647239 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 SC647239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 SC647239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 SC647239 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 SC647239 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 SC647239 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 SC647239 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 SC647239 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 SC647239 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 SC647239 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 SC647239 frs-core:TaxCreditsDeferredTax 2021-11-30 SC647239 frs-core:CostValuation 2020-11-30 SC647239 frs-core:AdditionsToInvestments 2021-11-30 SC647239 frs-core:DisposalsRepaymentsInvestments 2021-11-30 SC647239 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 SC647239 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 SC647239 frs-core:CostValuation 2021-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 SC647239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 SC647239 frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:ListedExchangeTraded 2020-11-30 SC647239 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 SC647239 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 SC647239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 SC647239 frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:UnlistedNon-exchangeTraded 2020-11-30 SC647239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 SC647239 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 SC647239 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 SC647239 dpl-frs:CostSales 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales 2020-11-30 SC647239 dpl-frs:CostSales 2021-11-30 SC647239 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 SC647239 frs-bus:Director1 2020-12-01 2021-11-30 SC647239 frs-bus:Director1 2020-11-30 SC647239 frs-bus:Director1 2021-11-30 SC647239 1 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 1 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 1 2021-11-30 SC647239 2 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 2 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 2 2021-11-30 SC647239 3 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 3 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 3 2021-11-30 SC647239 4 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 4 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 4 2021-11-30 SC647239 5 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 5 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 5 2021-11-30 SC647239 6 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 6 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 6 2021-11-30 SC647239 7 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 7 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 7 2021-11-30 SC647239 8 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 8 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 8 2021-11-30 SC647239 9 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 9 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 9 2021-11-30 SC647239 10 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 10 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 10 2021-11-30 SC647239 11 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 11 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 11 2021-11-30 SC647239 12 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 12 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 12 2021-11-30 SC647239 13 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 13 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 13 2021-11-30 SC647239 14 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 14 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 14 2021-11-30 SC647239 15 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 15 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 15 2021-11-30 SC647239 16 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 16 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 16 2021-11-30 SC647239 17 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 17 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 17 2021-11-30 SC647239 18 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 18 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 18 2021-11-30 SC647239 19 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 19 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 19 2021-11-30 SC647239 20 2020-12-01 2021-11-30 SC647239 frs-core:CurrentFinancialInstruments 20 2021-11-30 SC647239 frs-core:Non-currentFinancialInstruments 20 2021-11-30 SC647239 dpl-frs:Item1 2020-12-01 2021-11-30 SC647239 dpl-frs:Item1 2020-11-30 SC647239 dpl-frs:Item1 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 SC647239 dpl-frs:Item2 2020-12-01 2021-11-30 SC647239 dpl-frs:Item2 2020-11-30 SC647239 dpl-frs:Item2 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 SC647239 dpl-frs:Item3 2020-12-01 2021-11-30 SC647239 dpl-frs:Item3 2020-11-30 SC647239 dpl-frs:Item3 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 SC647239 dpl-frs:Item4 2020-12-01 2021-11-30 SC647239 dpl-frs:Item4 2020-11-30 SC647239 dpl-frs:Item4 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 SC647239 dpl-frs:Item5 2020-12-01 2021-11-30 SC647239 dpl-frs:Item5 2020-11-30 SC647239 dpl-frs:Item5 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 SC647239 dpl-frs:Item6 2020-12-01 2021-11-30 SC647239 dpl-frs:Item6 2020-11-30 SC647239 dpl-frs:Item6 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 SC647239 dpl-frs:Item7 2020-12-01 2021-11-30 SC647239 dpl-frs:Item7 2020-11-30 SC647239 dpl-frs:Item7 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 SC647239 dpl-frs:Item8 2020-12-01 2021-11-30 SC647239 dpl-frs:Item8 2020-11-30 SC647239 dpl-frs:Item8 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 SC647239 dpl-frs:Item9 2020-12-01 2021-11-30 SC647239 dpl-frs:Item9 2020-11-30 SC647239 dpl-frs:Item9 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 SC647239 dpl-frs:Item10 2020-12-01 2021-11-30 SC647239 dpl-frs:Item10 2020-11-30 SC647239 dpl-frs:Item10 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 SC647239 dpl-frs:Item11 2020-12-01 2021-11-30 SC647239 dpl-frs:Item11 2020-11-30 SC647239 dpl-frs:Item11 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 SC647239 dpl-frs:Item12 2020-12-01 2021-11-30 SC647239 dpl-frs:Item12 2020-11-30 SC647239 dpl-frs:Item12 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 SC647239 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 SC647239 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 SC647239 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 SC647239 1 2020-12-01 2021-11-30 SC647239 frs-countries:Scotland 2020-12-01 2021-11-30
Registered number: SC647239
Singularity Sauce Co. Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC647239
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 9,602 4,413
9,602 4,413
CURRENT ASSETS
Stocks 4 8,239 6,975
Debtors 5 8,026 2,761
Cash at bank and in hand 9,462 814
25,727 10,550
Creditors: Amounts Falling Due Within One Year 6 (20,701 ) (8,202 )
NET CURRENT ASSETS (LIABILITIES) 5,026 2,348
TOTAL ASSETS LESS CURRENT LIABILITIES 14,628 6,761
Creditors: Amounts Falling Due After More Than One Year 7 (11,566 ) (15,558 )
NET ASSETS/(LIABILITIES) 3,062 (8,797 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Share premium account 30,000 -
Profit and Loss Account (26,939 ) (8,798 )
SHAREHOLDERS' FUNDS 3,062 (8,797)
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 Mark McAulay
Director
27 November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
1.2. Going Concern Disclosure
During the year the company successfully ran a crowdfunder campaign in order to contribute towards the investment in fitting out the company's new business premises which were secured in October 2022. At the time of signing the accounts the company are now trading from the newly fitted premises which allow for a huge expansion in production. During the current financial year production and opportunies were stiflled by the delay in business premises being made available. The company have secured a number of large orders post year end and the director is confident that the company will meet their finanical obligations as they fall due. The accounts have therefore been prepared on a going concern basis.
1.3. 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.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
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. 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.
Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit and loss.
...CONTINUED
Page 3
Page 4
1.6. Financial Instruments - continued
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.
Classification of financial liabilities
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 loans, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.7. 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.
1.8. Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event which it is probable will result in the transfer of economic benefits and that obligation can be estimated reliably.
Provisions are measured as the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
Page 4
Page 5
3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2021 5,165
Additions 6,400
As at 30 November 2022 11,565
Depreciation
As at 1 December 2021 752
Provided during the period 1,211
As at 30 November 2022 1,963
Net Book Value
As at 30 November 2022 9,602
As at 1 December 2021 4,413
4. Stocks
2022 2021
£ £
Stock - finished goods 8,239 6,975
8,239 6,975
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 1,608
Other debtors 8,026 1,153
8,026 2,761
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 195 459
Bank loans and overdrafts 4,440 2,442
Other creditors 16,066 5,301
20,701 8,202
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 11,566 15,558
11,566 15,558
Page 5
Page 6
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares - - 1
Ordinary A shares 0.01000000 100 1 -
100 1 1
During the year 1 Ordinary share of £1 was subdivided into 100 Ordinary A shares of £0.01.
9. General Information
Singularity Sauce Co. Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC647239 . The registered office is 7 Bain's Park, Tarves, Ellon, Aberdeenshire, AB41 7QH.
Page 6