Acorah Software Products - Accounts Production 14.2.200 false true 30 November 2021 1 December 2020 false 1 December 2021 30 November 2022 30 November 2022 09884291 Mrs Tahmina Nabi Mr Tahir Raja iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09884291 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 09884291 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 09884291 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 09884291 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 09884291 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 09884291 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 09884291 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 09884291 2021-11-30 09884291 2022-11-30 09884291 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 2022-11-30 09884291 frs-core:AfterOneYear 2021-12-01 2022-11-30 09884291 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 09884291 frs-core:BetweenOneFiveYears 2022-11-30 09884291 frs-core:ComputerEquipment 2022-11-30 09884291 frs-core:ComputerEquipment 2021-12-01 2022-11-30 09884291 frs-core:ComputerEquipment 2021-11-30 09884291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 09884291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 09884291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 09884291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 09884291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 09884291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 09884291 frs-core:FurnitureFittings 2022-11-30 09884291 frs-core:FurnitureFittings 2021-12-01 2022-11-30 09884291 frs-core:FurnitureFittings 2021-11-30 09884291 frs-core:NetGoodwill 2022-11-30 09884291 frs-core:NetGoodwill 2021-12-01 2022-11-30 09884291 frs-core:NetGoodwill 2021-11-30 09884291 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 09884291 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 09884291 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 09884291 frs-core:LandBuildings 2022-11-30 09884291 frs-core:LandBuildings 2021-12-01 2022-11-30 09884291 frs-core:LandBuildings 2021-11-30 09884291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 09884291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 09884291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 09884291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 09884291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 09884291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 09884291 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 09884291 frs-core:MoreThanFiveYears 2022-11-30 09884291 frs-core:MotorVehicles 2022-11-30 09884291 frs-core:MotorVehicles 2021-12-01 2022-11-30 09884291 frs-core:MotorVehicles 2021-11-30 09884291 frs-core:OtherResidualIntangibleAssets 2022-11-30 09884291 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 09884291 frs-core:OtherResidualIntangibleAssets 2021-11-30 09884291 frs-core:PlantMachinery 2022-11-30 09884291 frs-core:PlantMachinery 2021-12-01 2022-11-30 09884291 frs-core:PlantMachinery 2021-11-30 09884291 frs-core:Secured 2022-11-30 09884291 frs-core:Unsecured 2022-11-30 09884291 frs-core:WithinOneYear 2021-12-01 2022-11-30 09884291 frs-core:WithinOneYear 2022-11-30 09884291 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 09884291 frs-core:CapitalRedemptionReserve 2021-11-30 09884291 frs-core:CapitalRedemptionReserve 2022-11-30 09884291 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 09884291 frs-core:OtherReservesSubtotal 2021-11-30 09884291 frs-core:OtherReservesSubtotal 2022-11-30 09884291 frs-core:RevaluationReserve 2021-12-01 2022-11-30 09884291 frs-core:RevaluationReserve 2021-11-30 09884291 frs-core:RevaluationReserve 2022-11-30 09884291 frs-core:SharePremium 2021-12-01 2022-11-30 09884291 frs-core:SharePremium 2021-11-30 09884291 frs-core:SharePremium 2022-11-30 09884291 frs-core:ShareCapital 2021-12-01 2022-11-30 09884291 frs-core:ShareCapital 2021-11-30 09884291 frs-core:ShareCapital 2022-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 09884291 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 09884291 frs-countries:Europe 2021-12-01 2022-11-30 09884291 frs-countries:NorthAmerica 2021-12-01 2022-11-30 09884291 frs-countries:SouthAmerica 2021-12-01 2022-11-30 09884291 frs-countries:Asia 2021-12-01 2022-11-30 09884291 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 09884291 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 09884291 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 09884291 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 09884291 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 09884291 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 09884291 frs-bus:FullAccounts 2021-12-01 2022-11-30 09884291 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 09884291 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 09884291 frs-bus:FRS102 2021-12-01 2022-11-30 09884291 frs-bus:MediumEntities 2021-12-01 2022-11-30 09884291 frs-bus:SmallEntities 2021-12-01 2022-11-30 09884291 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 09884291 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 09884291 frs-bus:Audited 2021-12-01 2022-11-30 09884291 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 09884291 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 09884291 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 09884291 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 09884291 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 09884291 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 09884291 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 09884291 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 09884291 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 09884291 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 09884291 frs-bus:OrdinaryShareClass1 2021-11-30 09884291 frs-bus:OrdinaryShareClass1 2022-11-30 09884291 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 09884291 frs-bus:OrdinaryShareClass2 2021-11-30 09884291 frs-bus:OrdinaryShareClass2 2022-11-30 09884291 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 09884291 frs-bus:OrdinaryShareClass3 2021-11-30 09884291 frs-bus:OrdinaryShareClass3 2022-11-30 09884291 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 09884291 frs-bus:OrdinaryShareClass4 2021-11-30 09884291 frs-bus:OrdinaryShareClass4 2022-11-30 09884291 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 09884291 frs-bus:OrdinaryShareClass5 2021-11-30 09884291 frs-bus:OrdinaryShareClass5 2022-11-30 09884291 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 09884291 frs-bus:PreferenceShareClass1 2021-11-30 09884291 frs-bus:PreferenceShareClass1 2022-11-30 09884291 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 09884291 frs-bus:PreferenceShareClass2 2021-11-30 09884291 frs-bus:PreferenceShareClass2 2022-11-30 09884291 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 09884291 frs-bus:PreferenceShareClass3 2021-11-30 09884291 frs-bus:PreferenceShareClass3 2022-11-30 09884291 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 09884291 frs-bus:PreferenceShareClass4 2021-11-30 09884291 frs-bus:PreferenceShareClass4 2022-11-30 09884291 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 09884291 frs-bus:PreferenceShareClass5 2021-11-30 09884291 frs-bus:PreferenceShareClass5 2022-11-30 09884291 1 2021-12-01 2022-11-30 09884291 1 2022-11-30 09884291 1 2021-12-01 2022-11-30 09884291 frs-core:LeasedAssets 2021-12-01 2022-11-30 09884291 frs-core:OwnedAssets 2021-12-01 2022-11-30 09884291 frs-core:CurrencyRisk 2021-12-01 2022-11-30 09884291 frs-core:MarketRisk 2021-12-01 2022-11-30 09884291 frs-core:InterestRateRisk 2021-12-01 2022-11-30 09884291 frs-core:DeferredTaxation 2021-12-01 2022-11-30 09884291 frs-core:DeferredTaxation 2021-11-30 09884291 frs-core:DeferredTaxation 2022-11-30 09884291 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 09884291 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 09884291 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 09884291 frs-core:ProvisionsDeferredTax 2022-11-30 09884291 frs-core:OtherDeferredTax 2022-11-30 09884291 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 09884291 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 09884291 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 09884291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 09884291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 09884291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 09884291 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 09884291 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 09884291 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 09884291 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 09884291 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 09884291 frs-core:TaxCreditsDeferredTax 2022-11-30 09884291 frs-core:CostValuation 2021-11-30 09884291 frs-core:AdditionsToInvestments 2022-11-30 09884291 frs-core:DisposalsRepaymentsInvestments 2022-11-30 09884291 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 09884291 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 09884291 frs-core:CostValuation 2022-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 09884291 frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 09884291 frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 09884291 dpl-frs:CostSales 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales 2021-11-30 09884291 dpl-frs:CostSales 2022-11-30 09884291 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 09884291 frs-bus:Director1 2021-12-01 2022-11-30 09884291 frs-bus:Director1 2021-11-30 09884291 frs-bus:Director1 2022-11-30 09884291 frs-bus:Director2 2021-12-01 2022-11-30 09884291 frs-bus:Director2 2021-11-30 09884291 frs-bus:Director2 2022-11-30 09884291 1 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 1 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 1 2022-11-30 09884291 2 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 2 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 2 2022-11-30 09884291 3 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 3 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 3 2022-11-30 09884291 4 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 4 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 4 2022-11-30 09884291 5 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 5 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 5 2022-11-30 09884291 6 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 6 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 6 2022-11-30 09884291 7 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 7 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 7 2022-11-30 09884291 8 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 8 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 8 2022-11-30 09884291 9 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 9 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 9 2022-11-30 09884291 10 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 10 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 10 2022-11-30 09884291 11 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 11 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 11 2022-11-30 09884291 12 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 12 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 12 2022-11-30 09884291 13 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 13 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 13 2022-11-30 09884291 14 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 14 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 14 2022-11-30 09884291 15 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 15 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 15 2022-11-30 09884291 16 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 16 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 16 2022-11-30 09884291 17 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 17 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 17 2022-11-30 09884291 18 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 18 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 18 2022-11-30 09884291 19 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 19 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 19 2022-11-30 09884291 20 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments 20 2022-11-30 09884291 frs-core:Non-currentFinancialInstruments 20 2022-11-30 09884291 dpl-frs:Item1 2021-12-01 2022-11-30 09884291 dpl-frs:Item1 2021-11-30 09884291 dpl-frs:Item1 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 09884291 dpl-frs:Item2 2021-12-01 2022-11-30 09884291 dpl-frs:Item2 2021-11-30 09884291 dpl-frs:Item2 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 09884291 dpl-frs:Item3 2021-12-01 2022-11-30 09884291 dpl-frs:Item3 2021-11-30 09884291 dpl-frs:Item3 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 09884291 dpl-frs:Item4 2021-12-01 2022-11-30 09884291 dpl-frs:Item4 2021-11-30 09884291 dpl-frs:Item4 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 09884291 dpl-frs:Item5 2021-12-01 2022-11-30 09884291 dpl-frs:Item5 2021-11-30 09884291 dpl-frs:Item5 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 09884291 dpl-frs:Item6 2021-12-01 2022-11-30 09884291 dpl-frs:Item6 2021-11-30 09884291 dpl-frs:Item6 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 09884291 dpl-frs:Item7 2021-12-01 2022-11-30 09884291 dpl-frs:Item7 2021-11-30 09884291 dpl-frs:Item7 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 09884291 dpl-frs:Item8 2021-12-01 2022-11-30 09884291 dpl-frs:Item8 2021-11-30 09884291 dpl-frs:Item8 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 09884291 dpl-frs:Item9 2021-12-01 2022-11-30 09884291 dpl-frs:Item9 2021-11-30 09884291 dpl-frs:Item9 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 09884291 dpl-frs:Item10 2021-12-01 2022-11-30 09884291 dpl-frs:Item10 2021-11-30 09884291 dpl-frs:Item10 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 09884291 dpl-frs:Item11 2021-12-01 2022-11-30 09884291 dpl-frs:Item11 2021-11-30 09884291 dpl-frs:Item11 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 09884291 dpl-frs:Item12 2021-12-01 2022-11-30 09884291 dpl-frs:Item12 2021-11-30 09884291 dpl-frs:Item12 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 09884291 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 09884291 1 2021-12-01 2022-11-30 09884291 frs-countries:EnglandWales 2021-12-01 2022-11-30 09884291 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 09884291 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 09884291 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 09884291 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 09884291 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 09884291 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 09884291 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 09884291 2020-11-30 09884291 2021-11-30 09884291 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 2021-11-30 09884291 frs-core:AfterOneYear 2020-12-01 2021-11-30 09884291 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 09884291 frs-core:BetweenOneFiveYears 2021-11-30 09884291 frs-core:ComputerEquipment 2021-11-30 09884291 frs-core:ComputerEquipment 2020-12-01 2021-11-30 09884291 frs-core:ComputerEquipment 2020-11-30 09884291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 09884291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 09884291 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 09884291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 09884291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 09884291 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 09884291 frs-core:FurnitureFittings 2021-11-30 09884291 frs-core:FurnitureFittings 2020-12-01 2021-11-30 09884291 frs-core:FurnitureFittings 2020-11-30 09884291 frs-core:NetGoodwill 2021-11-30 09884291 frs-core:NetGoodwill 2020-12-01 2021-11-30 09884291 frs-core:NetGoodwill 2020-11-30 09884291 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 09884291 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 09884291 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 09884291 frs-core:LandBuildings 2021-11-30 09884291 frs-core:LandBuildings 2020-12-01 2021-11-30 09884291 frs-core:LandBuildings 2020-11-30 09884291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 09884291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 09884291 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 09884291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 09884291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 09884291 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 09884291 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 09884291 frs-core:MoreThanFiveYears 2021-11-30 09884291 frs-core:MotorVehicles 2021-11-30 09884291 frs-core:MotorVehicles 2020-12-01 2021-11-30 09884291 frs-core:MotorVehicles 2020-11-30 09884291 frs-core:OtherResidualIntangibleAssets 2021-11-30 09884291 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 09884291 frs-core:OtherResidualIntangibleAssets 2020-11-30 09884291 frs-core:PlantMachinery 2021-11-30 09884291 frs-core:PlantMachinery 2020-12-01 2021-11-30 09884291 frs-core:PlantMachinery 2020-11-30 09884291 frs-core:Secured 2021-11-30 09884291 frs-core:Unsecured 2021-11-30 09884291 frs-core:WithinOneYear 2020-12-01 2021-11-30 09884291 frs-core:WithinOneYear 2021-11-30 09884291 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 09884291 frs-core:CapitalRedemptionReserve 2020-11-30 09884291 frs-core:CapitalRedemptionReserve 2021-11-30 09884291 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 09884291 frs-core:OtherReservesSubtotal 2020-11-30 09884291 frs-core:OtherReservesSubtotal 2021-11-30 09884291 frs-core:RevaluationReserve 2020-12-01 2021-11-30 09884291 frs-core:RevaluationReserve 2020-11-30 09884291 frs-core:RevaluationReserve 2021-11-30 09884291 frs-core:SharePremium 2020-12-01 2021-11-30 09884291 frs-core:SharePremium 2020-11-30 09884291 frs-core:SharePremium 2021-11-30 09884291 frs-core:ShareCapital 2020-12-01 2021-11-30 09884291 frs-core:ShareCapital 2020-11-30 09884291 frs-core:ShareCapital 2021-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 09884291 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 09884291 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 09884291 frs-countries:Europe 2020-12-01 2021-11-30 09884291 frs-countries:NorthAmerica 2020-12-01 2021-11-30 09884291 frs-countries:SouthAmerica 2020-12-01 2021-11-30 09884291 frs-countries:Asia 2020-12-01 2021-11-30 09884291 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 09884291 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 09884291 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 09884291 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 09884291 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 09884291 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 09884291 frs-bus:FullAccounts 2020-12-01 2021-11-30 09884291 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 09884291 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 09884291 frs-bus:FRS102 2020-12-01 2021-11-30 09884291 frs-bus:MediumEntities 2020-12-01 2021-11-30 09884291 frs-bus:SmallEntities 2020-12-01 2021-11-30 09884291 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 09884291 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 09884291 frs-bus:Audited 2020-12-01 2021-11-30 09884291 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 09884291 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 09884291 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 09884291 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 09884291 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 09884291 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 09884291 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 09884291 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 09884291 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 09884291 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 09884291 frs-bus:OrdinaryShareClass1 2020-11-30 09884291 frs-bus:OrdinaryShareClass1 2021-11-30 09884291 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 09884291 frs-bus:OrdinaryShareClass2 2020-11-30 09884291 frs-bus:OrdinaryShareClass2 2021-11-30 09884291 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 09884291 frs-bus:OrdinaryShareClass3 2020-11-30 09884291 frs-bus:OrdinaryShareClass3 2021-11-30 09884291 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 09884291 frs-bus:OrdinaryShareClass4 2020-11-30 09884291 frs-bus:OrdinaryShareClass4 2021-11-30 09884291 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 09884291 frs-bus:OrdinaryShareClass5 2020-11-30 09884291 frs-bus:OrdinaryShareClass5 2021-11-30 09884291 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 09884291 frs-bus:PreferenceShareClass1 2020-11-30 09884291 frs-bus:PreferenceShareClass1 2021-11-30 09884291 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 09884291 frs-bus:PreferenceShareClass2 2020-11-30 09884291 frs-bus:PreferenceShareClass2 2021-11-30 09884291 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 09884291 frs-bus:PreferenceShareClass3 2020-11-30 09884291 frs-bus:PreferenceShareClass3 2021-11-30 09884291 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 09884291 frs-bus:PreferenceShareClass4 2020-11-30 09884291 frs-bus:PreferenceShareClass4 2021-11-30 09884291 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 09884291 frs-bus:PreferenceShareClass5 2020-11-30 09884291 frs-bus:PreferenceShareClass5 2021-11-30 09884291 1 2020-12-01 2021-11-30 09884291 1 2021-11-30 09884291 1 2020-12-01 2021-11-30 09884291 frs-core:LeasedAssets 2020-12-01 2021-11-30 09884291 frs-core:OwnedAssets 2020-12-01 2021-11-30 09884291 frs-core:CurrencyRisk 2020-12-01 2021-11-30 09884291 frs-core:MarketRisk 2020-12-01 2021-11-30 09884291 frs-core:InterestRateRisk 2020-12-01 2021-11-30 09884291 frs-core:DeferredTaxation 2020-12-01 2021-11-30 09884291 frs-core:DeferredTaxation 2020-11-30 09884291 frs-core:DeferredTaxation 2021-11-30 09884291 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 09884291 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 09884291 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 09884291 frs-core:ProvisionsDeferredTax 2021-11-30 09884291 frs-core:OtherDeferredTax 2021-11-30 09884291 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 09884291 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 09884291 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 09884291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 09884291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 09884291 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 09884291 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 09884291 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 09884291 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 09884291 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 09884291 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 09884291 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 09884291 frs-core:TaxCreditsDeferredTax 2021-11-30 09884291 frs-core:CostValuation 2020-11-30 09884291 frs-core:AdditionsToInvestments 2021-11-30 09884291 frs-core:DisposalsRepaymentsInvestments 2021-11-30 09884291 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 09884291 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 09884291 frs-core:CostValuation 2021-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 09884291 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 09884291 frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:ListedExchangeTraded 2020-11-30 09884291 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 09884291 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 09884291 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 09884291 frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:UnlistedNon-exchangeTraded 2020-11-30 09884291 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 09884291 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 09884291 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 09884291 dpl-frs:CostSales 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales 2020-11-30 09884291 dpl-frs:CostSales 2021-11-30 09884291 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 09884291 frs-bus:Director1 2020-12-01 2021-11-30 09884291 frs-bus:Director1 2020-11-30 09884291 frs-bus:Director1 2021-11-30 09884291 frs-bus:Director2 2020-12-01 2021-11-30 09884291 frs-bus:Director2 2020-11-30 09884291 frs-bus:Director2 2021-11-30 09884291 1 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 1 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 1 2021-11-30 09884291 2 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 2 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 2 2021-11-30 09884291 3 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 3 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 3 2021-11-30 09884291 4 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 4 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 4 2021-11-30 09884291 5 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 5 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 5 2021-11-30 09884291 6 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 6 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 6 2021-11-30 09884291 7 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 7 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 7 2021-11-30 09884291 8 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 8 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 8 2021-11-30 09884291 9 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 9 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 9 2021-11-30 09884291 10 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 10 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 10 2021-11-30 09884291 11 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 11 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 11 2021-11-30 09884291 12 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 12 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 12 2021-11-30 09884291 13 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 13 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 13 2021-11-30 09884291 14 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 14 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 14 2021-11-30 09884291 15 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 15 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 15 2021-11-30 09884291 16 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 16 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 16 2021-11-30 09884291 17 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 17 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 17 2021-11-30 09884291 18 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 18 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 18 2021-11-30 09884291 19 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 19 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 19 2021-11-30 09884291 20 2020-12-01 2021-11-30 09884291 frs-core:CurrentFinancialInstruments 20 2021-11-30 09884291 frs-core:Non-currentFinancialInstruments 20 2021-11-30 09884291 dpl-frs:Item1 2020-12-01 2021-11-30 09884291 dpl-frs:Item1 2020-11-30 09884291 dpl-frs:Item1 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 09884291 dpl-frs:Item2 2020-12-01 2021-11-30 09884291 dpl-frs:Item2 2020-11-30 09884291 dpl-frs:Item2 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 09884291 dpl-frs:Item3 2020-12-01 2021-11-30 09884291 dpl-frs:Item3 2020-11-30 09884291 dpl-frs:Item3 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 09884291 dpl-frs:Item4 2020-12-01 2021-11-30 09884291 dpl-frs:Item4 2020-11-30 09884291 dpl-frs:Item4 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 09884291 dpl-frs:Item5 2020-12-01 2021-11-30 09884291 dpl-frs:Item5 2020-11-30 09884291 dpl-frs:Item5 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 09884291 dpl-frs:Item6 2020-12-01 2021-11-30 09884291 dpl-frs:Item6 2020-11-30 09884291 dpl-frs:Item6 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 09884291 dpl-frs:Item7 2020-12-01 2021-11-30 09884291 dpl-frs:Item7 2020-11-30 09884291 dpl-frs:Item7 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 09884291 dpl-frs:Item8 2020-12-01 2021-11-30 09884291 dpl-frs:Item8 2020-11-30 09884291 dpl-frs:Item8 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 09884291 dpl-frs:Item9 2020-12-01 2021-11-30 09884291 dpl-frs:Item9 2020-11-30 09884291 dpl-frs:Item9 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 09884291 dpl-frs:Item10 2020-12-01 2021-11-30 09884291 dpl-frs:Item10 2020-11-30 09884291 dpl-frs:Item10 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 09884291 dpl-frs:Item11 2020-12-01 2021-11-30 09884291 dpl-frs:Item11 2020-11-30 09884291 dpl-frs:Item11 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 09884291 dpl-frs:Item12 2020-12-01 2021-11-30 09884291 dpl-frs:Item12 2020-11-30 09884291 dpl-frs:Item12 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 09884291 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 09884291 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09884291 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 09884291 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 09884291 1 2020-12-01 2021-11-30 09884291 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 09884291
Cheap Car Transport Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2022
Zain Associates Ltd
AFA
19 Shepiston Lane
Hayes
UB3 1LH
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09884291
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 443 554
443 554
CURRENT ASSETS
Debtors 20,875 12,500
Cash at bank and in hand 3,392 867
24,267 13,367
Creditors: Amounts Falling Due Within One Year (9,473 ) (4,494 )
NET CURRENT ASSETS (LIABILITIES) 14,794 8,873
TOTAL ASSETS LESS CURRENT LIABILITIES 15,237 9,427
Creditors: Amounts Falling Due After More Than One Year (17,131 ) (20,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (319 ) (319 )
NET LIABILITIES (2,213 ) (10,892 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account (2,214 ) (10,893 )
SHAREHOLDERS' FUNDS (2,213) (10,892)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Tahir Raja
Director
28/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Cheap Car Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09884291 . The registered office is 213 A Pampisford Road, South Croydon, Surrey, CR2 6DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 December 2021 1,959
As at 30 November 2022 1,959
Depreciation
As at 1 December 2021 1,405
Provided during the period 111
As at 30 November 2022 1,516
Net Book Value
As at 30 November 2022 443
As at 1 December 2021 554
Page 3
Page 4
5. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 4