Acorah Software Products - Accounts Production 14.2.200 false true true 30 November 2021 1 December 2020 false 27 November 2023 1 December 2021 30 November 2022 30 November 2022 10492457 Mr Guerino Cilli Imprendiroma SPA Via Giuseppe Arimondi 3A, Roma, 00159, Italy true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10492457 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 10492457 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 10492457 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 10492457 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 10492457 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 10492457 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 10492457 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 10492457 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 10492457 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 10492457 dpl-frs:Item3 2021-12-01 2022-11-30 10492457 dpl-frs:Item3 2021-11-30 10492457 dpl-frs:Item3 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 10492457 dpl-frs:Item4 2021-12-01 2022-11-30 10492457 dpl-frs:Item4 2021-11-30 10492457 dpl-frs:Item4 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 10492457 dpl-frs:Item5 2021-12-01 2022-11-30 10492457 dpl-frs:Item5 2021-11-30 10492457 dpl-frs:Item5 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 10492457 dpl-frs:Item6 2021-12-01 2022-11-30 10492457 dpl-frs:Item6 2021-11-30 10492457 dpl-frs:Item6 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 10492457 dpl-frs:Item7 2021-12-01 2022-11-30 10492457 dpl-frs:Item7 2021-11-30 10492457 dpl-frs:Item7 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 10492457 dpl-frs:Item8 2021-12-01 2022-11-30 10492457 dpl-frs:Item8 2021-11-30 10492457 dpl-frs:Item8 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 10492457 dpl-frs:Item9 2021-12-01 2022-11-30 10492457 dpl-frs:Item9 2021-11-30 10492457 dpl-frs:Item9 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 10492457 dpl-frs:Item10 2021-12-01 2022-11-30 10492457 dpl-frs:Item10 2021-11-30 10492457 dpl-frs:Item10 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 10492457 dpl-frs:Item11 2021-12-01 2022-11-30 10492457 dpl-frs:Item11 2021-11-30 10492457 dpl-frs:Item11 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 10492457 dpl-frs:Item12 2021-12-01 2022-11-30 10492457 dpl-frs:Item12 2021-11-30 10492457 dpl-frs:Item12 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 10492457 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 10492457 1 2021-12-01 2022-11-30 10492457 frs-countries:EnglandWales 2021-12-01 2022-11-30 10492457 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 10492457 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 10492457 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 10492457 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 10492457 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 10492457 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 10492457 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 10492457 2020-11-30 10492457 2021-11-30 10492457 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 2021-11-30 10492457 frs-core:AfterOneYear 2020-12-01 2021-11-30 10492457 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 10492457 frs-core:BetweenOneFiveYears 2021-11-30 10492457 frs-core:ComputerEquipment 2021-11-30 10492457 frs-core:ComputerEquipment 2020-12-01 2021-11-30 10492457 frs-core:ComputerEquipment 2020-11-30 10492457 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 10492457 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 10492457 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 10492457 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 10492457 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 10492457 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 10492457 frs-core:FurnitureFittings 2021-11-30 10492457 frs-core:FurnitureFittings 2020-12-01 2021-11-30 10492457 frs-core:FurnitureFittings 2020-11-30 10492457 frs-core:NetGoodwill 2021-11-30 10492457 frs-core:NetGoodwill 2020-12-01 2021-11-30 10492457 frs-core:NetGoodwill 2020-11-30 10492457 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 10492457 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 10492457 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 10492457 frs-core:LandBuildings 2021-11-30 10492457 frs-core:LandBuildings 2020-12-01 2021-11-30 10492457 frs-core:LandBuildings 2020-11-30 10492457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 10492457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 10492457 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 10492457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 10492457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 10492457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 10492457 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 10492457 frs-core:MoreThanFiveYears 2021-11-30 10492457 frs-core:MotorVehicles 2021-11-30 10492457 frs-core:MotorVehicles 2020-12-01 2021-11-30 10492457 frs-core:MotorVehicles 2020-11-30 10492457 frs-core:OtherResidualIntangibleAssets 2021-11-30 10492457 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 10492457 frs-core:OtherResidualIntangibleAssets 2020-11-30 10492457 frs-core:PlantMachinery 2021-11-30 10492457 frs-core:PlantMachinery 2020-12-01 2021-11-30 10492457 frs-core:PlantMachinery 2020-11-30 10492457 frs-core:Secured 2021-11-30 10492457 frs-core:Unsecured 2021-11-30 10492457 frs-core:WithinOneYear 2020-12-01 2021-11-30 10492457 frs-core:WithinOneYear 2021-11-30 10492457 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 10492457 frs-core:CapitalRedemptionReserve 2020-11-30 10492457 frs-core:CapitalRedemptionReserve 2021-11-30 10492457 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 10492457 frs-core:OtherReservesSubtotal 2020-11-30 10492457 frs-core:OtherReservesSubtotal 2021-11-30 10492457 frs-core:RevaluationReserve 2020-12-01 2021-11-30 10492457 frs-core:RevaluationReserve 2020-11-30 10492457 frs-core:RevaluationReserve 2021-11-30 10492457 frs-core:SharePremium 2020-12-01 2021-11-30 10492457 frs-core:SharePremium 2020-11-30 10492457 frs-core:SharePremium 2021-11-30 10492457 frs-core:ShareCapital 2020-12-01 2021-11-30 10492457 frs-core:ShareCapital 2020-11-30 10492457 frs-core:ShareCapital 2021-11-30 10492457 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 10492457 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 10492457 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 10492457 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 10492457 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 10492457 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 10492457 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 10492457 frs-countries:Europe 2020-12-01 2021-11-30 10492457 frs-countries:NorthAmerica 2020-12-01 2021-11-30 10492457 frs-countries:SouthAmerica 2020-12-01 2021-11-30 10492457 frs-countries:Asia 2020-12-01 2021-11-30 10492457 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 10492457 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 10492457 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 10492457 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 10492457 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 10492457 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 10492457 frs-bus:FullAccounts 2020-12-01 2021-11-30 10492457 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 10492457 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 10492457 frs-bus:FRS102 2020-12-01 2021-11-30 10492457 frs-bus:MediumEntities 2020-12-01 2021-11-30 10492457 frs-bus:SmallEntities 2020-12-01 2021-11-30 10492457 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 10492457 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 10492457 frs-bus:Audited 2020-12-01 2021-11-30 10492457 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 10492457 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 10492457 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10492457 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10492457 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10492457 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 10492457 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 10492457 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 10492457 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 10492457 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 10492457 frs-bus:OrdinaryShareClass1 2020-11-30 10492457 frs-bus:OrdinaryShareClass1 2021-11-30 10492457 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 10492457 frs-bus:OrdinaryShareClass2 2020-11-30 10492457 frs-bus:OrdinaryShareClass2 2021-11-30 10492457 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 10492457 frs-bus:OrdinaryShareClass3 2020-11-30 10492457 frs-bus:OrdinaryShareClass3 2021-11-30 10492457 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 10492457 frs-bus:OrdinaryShareClass4 2020-11-30 10492457 frs-bus:OrdinaryShareClass4 2021-11-30 10492457 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 10492457 frs-bus:OrdinaryShareClass5 2020-11-30 10492457 frs-bus:OrdinaryShareClass5 2021-11-30 10492457 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 10492457 frs-bus:PreferenceShareClass1 2020-11-30 10492457 frs-bus:PreferenceShareClass1 2021-11-30 10492457 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 10492457 frs-bus:PreferenceShareClass2 2020-11-30 10492457 frs-bus:PreferenceShareClass2 2021-11-30 10492457 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 10492457 frs-bus:PreferenceShareClass3 2020-11-30 10492457 frs-bus:PreferenceShareClass3 2021-11-30 10492457 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 10492457 frs-bus:PreferenceShareClass4 2020-11-30 10492457 frs-bus:PreferenceShareClass4 2021-11-30 10492457 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 10492457 frs-bus:PreferenceShareClass5 2020-11-30 10492457 frs-bus:PreferenceShareClass5 2021-11-30 10492457 1 2020-12-01 2021-11-30 10492457 1 2021-11-30 10492457 1 2020-12-01 2021-11-30 10492457 frs-core:LeasedAssets 2020-12-01 2021-11-30 10492457 frs-core:OwnedAssets 2020-12-01 2021-11-30 10492457 frs-core:CurrencyRisk 2020-12-01 2021-11-30 10492457 frs-core:MarketRisk 2020-12-01 2021-11-30 10492457 frs-core:InterestRateRisk 2020-12-01 2021-11-30 10492457 frs-core:DeferredTaxation 2020-12-01 2021-11-30 10492457 frs-core:DeferredTaxation 2020-11-30 10492457 frs-core:DeferredTaxation 2021-11-30 10492457 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 10492457 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 10492457 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 10492457 frs-core:ProvisionsDeferredTax 2021-11-30 10492457 frs-core:OtherDeferredTax 2021-11-30 10492457 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 10492457 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 10492457 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 10492457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 10492457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 10492457 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 10492457 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 10492457 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 10492457 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 10492457 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 10492457 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 10492457 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 10492457 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 10492457 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 10492457 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 10492457 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 10492457 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 10492457 frs-core:TaxCreditsDeferredTax 2021-11-30 10492457 frs-core:CostValuation 2020-11-30 10492457 frs-core:AdditionsToInvestments 2021-11-30 10492457 frs-core:DisposalsRepaymentsInvestments 2021-11-30 10492457 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 10492457 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 10492457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 10492457 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 10492457 frs-core:CostValuation 2021-11-30 10492457 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 10492457 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 10492457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 10492457 frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:ListedExchangeTraded 2020-11-30 10492457 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 10492457 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 10492457 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 10492457 frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:UnlistedNon-exchangeTraded 2020-11-30 10492457 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 10492457 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 10492457 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 10492457 dpl-frs:CostSales 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales 2020-11-30 10492457 dpl-frs:CostSales 2021-11-30 10492457 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 10492457 frs-bus:Director1 2020-12-01 2021-11-30 10492457 frs-bus:Director1 2020-11-30 10492457 frs-bus:Director1 2021-11-30 10492457 1 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 1 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 1 2021-11-30 10492457 2 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 2 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 2 2021-11-30 10492457 3 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 3 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 3 2021-11-30 10492457 4 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 4 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 4 2021-11-30 10492457 5 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 5 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 5 2021-11-30 10492457 6 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 6 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 6 2021-11-30 10492457 7 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 7 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 7 2021-11-30 10492457 8 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 8 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 8 2021-11-30 10492457 9 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 9 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 9 2021-11-30 10492457 10 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 10 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 10 2021-11-30 10492457 11 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 11 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 11 2021-11-30 10492457 12 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 12 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 12 2021-11-30 10492457 13 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 13 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 13 2021-11-30 10492457 14 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 14 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 14 2021-11-30 10492457 15 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 15 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 15 2021-11-30 10492457 16 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 16 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 16 2021-11-30 10492457 17 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 17 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 17 2021-11-30 10492457 18 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 18 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 18 2021-11-30 10492457 19 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 19 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 19 2021-11-30 10492457 20 2020-12-01 2021-11-30 10492457 frs-core:CurrentFinancialInstruments 20 2021-11-30 10492457 frs-core:Non-currentFinancialInstruments 20 2021-11-30 10492457 dpl-frs:Item1 2020-12-01 2021-11-30 10492457 dpl-frs:Item1 2020-11-30 10492457 dpl-frs:Item1 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 10492457 dpl-frs:Item2 2020-12-01 2021-11-30 10492457 dpl-frs:Item2 2020-11-30 10492457 dpl-frs:Item2 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 10492457 dpl-frs:Item3 2020-12-01 2021-11-30 10492457 dpl-frs:Item3 2020-11-30 10492457 dpl-frs:Item3 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 10492457 dpl-frs:Item4 2020-12-01 2021-11-30 10492457 dpl-frs:Item4 2020-11-30 10492457 dpl-frs:Item4 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 10492457 dpl-frs:Item5 2020-12-01 2021-11-30 10492457 dpl-frs:Item5 2020-11-30 10492457 dpl-frs:Item5 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 10492457 dpl-frs:Item6 2020-12-01 2021-11-30 10492457 dpl-frs:Item6 2020-11-30 10492457 dpl-frs:Item6 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 10492457 dpl-frs:Item7 2020-12-01 2021-11-30 10492457 dpl-frs:Item7 2020-11-30 10492457 dpl-frs:Item7 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 10492457 dpl-frs:Item8 2020-12-01 2021-11-30 10492457 dpl-frs:Item8 2020-11-30 10492457 dpl-frs:Item8 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 10492457 dpl-frs:Item9 2020-12-01 2021-11-30 10492457 dpl-frs:Item9 2020-11-30 10492457 dpl-frs:Item9 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 10492457 dpl-frs:Item10 2020-12-01 2021-11-30 10492457 dpl-frs:Item10 2020-11-30 10492457 dpl-frs:Item10 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 10492457 dpl-frs:Item11 2020-12-01 2021-11-30 10492457 dpl-frs:Item11 2020-11-30 10492457 dpl-frs:Item11 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 10492457 dpl-frs:Item12 2020-12-01 2021-11-30 10492457 dpl-frs:Item12 2020-11-30 10492457 dpl-frs:Item12 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 10492457 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 10492457 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 10492457 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 10492457 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 10492457 1 2020-12-01 2021-11-30 10492457 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 10492457
Krome Construction Limited
Financial Statements
For The Year Ended 30 November 2022
Welltax Limited
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10492457
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1,501 3,096
Cash at bank and in hand 439 199
1,940 3,295
Creditors: Amounts Falling Due Within One Year 5 (2,401 ) -
NET CURRENT ASSETS (LIABILITIES) (461 ) 3,295
TOTAL ASSETS LESS CURRENT LIABILITIES (461 ) 3,295
Creditors: Amounts Falling Due After More Than One Year 6 (52,768 ) (47,804 )
NET LIABILITIES (53,229 ) (44,509 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (53,329 ) (44,609 )
SHAREHOLDERS' FUNDS (53,229) (44,509)
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 Guerino Cilli
Director
17/11/2023
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
Krome Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10492457 . The registered office is 20 Fitzroy Square, Fitzrovia, London, W1T 6EJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. In assessing whether the going concern basis is appropriate,
the directors have considered current and future plans along with all mitigating measures that might be put in place.
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements and the financial statements do not include any adjustments that would be necessary if the going concern basis was not appropriate.
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Debtors
2022 2021
£ £
Due within one year
Other debtors 1,501 3,096
1,501 3,096
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 1 -
Accruals and deferred income 2,400 -
2,401 -
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Amounts owed to other participating interests 52,768 47,804
52,768 47,804
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
8. FRC's Ethical Standard - Provision Available for Small Entities
We use our accountant to assist with the preparation of the financial statements. Therefore, no provision available for Small Entities has been applied.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking and controlling party is Imprendiroma SPA . Imprendiroma SPA was incorporated in Italy. Copies of the group accounts may be obtained from the parent, Via Giuseppe Arimondi 3A, Roma, 00159, Italy
10. Audit Information
The auditors report on the account of Krome Construction Limited for the year ended 30 November 2022 was unqualified
The auditor's report was signed by Caroline Webster (Senior Statutory Auditor) for and on behalf of UHY Ross Brooke , Statutory Auditor
Page 3