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2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 09815292 dpl-frs:Item10 2021-11-01 2022-10-31 09815292 dpl-frs:Item10 2021-10-31 09815292 dpl-frs:Item10 2022-10-31 09815292 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 09815292 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 09815292 dpl-frs:Item11 2021-11-01 2022-10-31 09815292 dpl-frs:Item11 2021-10-31 09815292 dpl-frs:Item11 2022-10-31 09815292 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 09815292 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 09815292 dpl-frs:Item12 2021-11-01 2022-10-31 09815292 dpl-frs:Item12 2021-10-31 09815292 dpl-frs:Item12 2022-10-31 09815292 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 09815292 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 09815292 1 2021-11-01 2022-10-31 09815292 frs-countries:EnglandWales 2021-11-01 2022-10-31 09815292 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 09815292 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 09815292 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frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 09815292 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 09815292 frs-core:LandBuildings 2021-10-31 09815292 frs-core:LandBuildings 2020-11-01 2021-10-31 09815292 frs-core:LandBuildings 2020-10-31 09815292 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 09815292 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-01 2021-10-31 09815292 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 09815292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 09815292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-01 2021-10-31 09815292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 09815292 frs-core:MoreThanFiveYears 2020-11-01 2021-10-31 09815292 frs-core:MoreThanFiveYears 2021-10-31 09815292 frs-core:MotorVehicles 2021-10-31 09815292 frs-core:MotorVehicles 2020-11-01 2021-10-31 09815292 frs-core:MotorVehicles 2020-10-31 09815292 frs-core:OtherResidualIntangibleAssets 2021-10-31 09815292 frs-core:OtherResidualIntangibleAssets 2020-11-01 2021-10-31 09815292 frs-core:OtherResidualIntangibleAssets 2020-10-31 09815292 frs-core:PlantMachinery 2021-10-31 09815292 frs-core:PlantMachinery 2020-11-01 2021-10-31 09815292 frs-core:PlantMachinery 2020-10-31 09815292 frs-core:Secured 2021-10-31 09815292 frs-core:Unsecured 2021-10-31 09815292 frs-core:WithinOneYear 2020-11-01 2021-10-31 09815292 frs-core:WithinOneYear 2021-10-31 09815292 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 09815292 frs-core:CapitalRedemptionReserve 2020-10-31 09815292 frs-core:CapitalRedemptionReserve 2021-10-31 09815292 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 09815292 frs-core:OtherReservesSubtotal 2020-10-31 09815292 frs-core:OtherReservesSubtotal 2021-10-31 09815292 frs-core:RevaluationReserve 2020-11-01 2021-10-31 09815292 frs-core:RevaluationReserve 2020-10-31 09815292 frs-core:RevaluationReserve 2021-10-31 09815292 frs-core:SharePremium 2020-11-01 2021-10-31 09815292 frs-core:SharePremium 2020-10-31 09815292 frs-core:SharePremium 2021-10-31 09815292 frs-core:ShareCapital 2020-11-01 2021-10-31 09815292 frs-core:ShareCapital 2020-10-31 09815292 frs-core:ShareCapital 2021-10-31 09815292 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 09815292 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 09815292 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 09815292 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 09815292 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 09815292 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 09815292 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 09815292 frs-countries:Europe 2020-11-01 2021-10-31 09815292 frs-countries:NorthAmerica 2020-11-01 2021-10-31 09815292 frs-countries:SouthAmerica 2020-11-01 2021-10-31 09815292 frs-countries:Asia 2020-11-01 2021-10-31 09815292 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 09815292 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 09815292 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 09815292 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 09815292 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 09815292 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 09815292 frs-bus:FullAccounts 2020-11-01 2021-10-31 09815292 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 09815292 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 09815292 frs-bus:FRS102 2020-11-01 2021-10-31 09815292 frs-bus:MediumEntities 2020-11-01 2021-10-31 09815292 frs-bus:SmallEntities 2020-11-01 2021-10-31 09815292 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 09815292 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 09815292 frs-bus:Audited 2020-11-01 2021-10-31 09815292 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 09815292 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 09815292 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 09815292 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 09815292 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 09815292 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 09815292 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 09815292 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 09815292 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 09815292 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 09815292 frs-bus:OrdinaryShareClass1 2020-10-31 09815292 frs-bus:OrdinaryShareClass1 2021-10-31 09815292 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 09815292 frs-bus:OrdinaryShareClass2 2020-10-31 09815292 frs-bus:OrdinaryShareClass2 2021-10-31 09815292 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 09815292 frs-bus:OrdinaryShareClass3 2020-10-31 09815292 frs-bus:OrdinaryShareClass3 2021-10-31 09815292 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 09815292 frs-bus:OrdinaryShareClass4 2020-10-31 09815292 frs-bus:OrdinaryShareClass4 2021-10-31 09815292 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 09815292 frs-bus:OrdinaryShareClass5 2020-10-31 09815292 frs-bus:OrdinaryShareClass5 2021-10-31 09815292 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 09815292 frs-bus:PreferenceShareClass1 2020-10-31 09815292 frs-bus:PreferenceShareClass1 2021-10-31 09815292 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 09815292 frs-bus:PreferenceShareClass2 2020-10-31 09815292 frs-bus:PreferenceShareClass2 2021-10-31 09815292 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 09815292 frs-bus:PreferenceShareClass3 2020-10-31 09815292 frs-bus:PreferenceShareClass3 2021-10-31 09815292 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 09815292 frs-bus:PreferenceShareClass4 2020-10-31 09815292 frs-bus:PreferenceShareClass4 2021-10-31 09815292 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 09815292 frs-bus:PreferenceShareClass5 2020-10-31 09815292 frs-bus:PreferenceShareClass5 2021-10-31 09815292 1 2020-11-01 2021-10-31 09815292 1 2021-10-31 09815292 1 2020-11-01 2021-10-31 09815292 frs-core:LeasedAssets 2020-11-01 2021-10-31 09815292 frs-core:OwnedAssets 2020-11-01 2021-10-31 09815292 frs-core:CurrencyRisk 2020-11-01 2021-10-31 09815292 frs-core:MarketRisk 2020-11-01 2021-10-31 09815292 frs-core:InterestRateRisk 2020-11-01 2021-10-31 09815292 frs-core:DeferredTaxation 2020-11-01 2021-10-31 09815292 frs-core:DeferredTaxation 2020-10-31 09815292 frs-core:DeferredTaxation 2021-10-31 09815292 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 09815292 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 09815292 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 09815292 frs-core:ProvisionsDeferredTax 2021-10-31 09815292 frs-core:OtherDeferredTax 2021-10-31 09815292 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 09815292 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 09815292 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 09815292 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 09815292 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 09815292 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 09815292 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 09815292 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 09815292 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 09815292 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 09815292 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 09815292 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 09815292 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 09815292 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 09815292 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 09815292 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 09815292 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 09815292 frs-core:TaxCreditsDeferredTax 2021-10-31 09815292 frs-core:CostValuation 2020-10-31 09815292 frs-core:AdditionsToInvestments 2021-10-31 09815292 frs-core:DisposalsRepaymentsInvestments 2021-10-31 09815292 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 09815292 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 09815292 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 09815292 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 09815292 frs-core:CostValuation 2021-10-31 09815292 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 09815292 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 09815292 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 09815292 frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:ListedExchangeTraded 2020-10-31 09815292 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 09815292 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 09815292 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09815292 frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:UnlistedNon-exchangeTraded 2020-10-31 09815292 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 09815292 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-31 09815292 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09815292 dpl-frs:CostSales 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales 2020-10-31 09815292 dpl-frs:CostSales 2021-10-31 09815292 dpl-frs:DistributionCosts 2020-11-01 2021-10-31 09815292 dpl-frs:AdministrativeExpenses 2020-11-01 2021-10-31 09815292 frs-bus:Director1 2020-11-01 2021-10-31 09815292 frs-bus:Director1 2020-10-31 09815292 frs-bus:Director1 2021-10-31 09815292 frs-bus:Director2 2020-11-01 2021-10-31 09815292 frs-bus:Director2 2020-10-31 09815292 frs-bus:Director2 2021-10-31 09815292 1 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 1 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 1 2021-10-31 09815292 2 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 2 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 2 2021-10-31 09815292 3 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 3 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 3 2021-10-31 09815292 4 2020-11-01 2021-10-31 09815292 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frs-core:Non-currentFinancialInstruments 10 2021-10-31 09815292 11 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 11 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 11 2021-10-31 09815292 12 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 12 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 12 2021-10-31 09815292 13 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 13 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 13 2021-10-31 09815292 14 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 14 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 14 2021-10-31 09815292 15 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 15 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 15 2021-10-31 09815292 16 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 16 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 16 2021-10-31 09815292 17 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 17 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 17 2021-10-31 09815292 18 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 18 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 18 2021-10-31 09815292 19 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 19 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 19 2021-10-31 09815292 20 2020-11-01 2021-10-31 09815292 frs-core:CurrentFinancialInstruments 20 2021-10-31 09815292 frs-core:Non-currentFinancialInstruments 20 2021-10-31 09815292 dpl-frs:Item1 2020-11-01 2021-10-31 09815292 dpl-frs:Item1 2020-10-31 09815292 dpl-frs:Item1 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item1 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item1 2020-10-31 09815292 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item1 2020-11-01 2021-10-31 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2020-10-31 09815292 dpl-frs:Item4 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item4 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item4 2020-10-31 09815292 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item4 2020-11-01 2021-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-11-01 2021-10-31 09815292 dpl-frs:Item5 2020-11-01 2021-10-31 09815292 dpl-frs:Item5 2020-10-31 09815292 dpl-frs:Item5 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item5 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item5 2020-10-31 09815292 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item5 2020-11-01 2021-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-11-01 2021-10-31 09815292 dpl-frs:Item6 2020-11-01 2021-10-31 09815292 dpl-frs:Item6 2020-10-31 09815292 dpl-frs:Item6 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item6 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item6 2020-10-31 09815292 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item6 2020-11-01 2021-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-11-01 2021-10-31 09815292 dpl-frs:Item7 2020-11-01 2021-10-31 09815292 dpl-frs:Item7 2020-10-31 09815292 dpl-frs:Item7 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item7 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item7 2020-10-31 09815292 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item7 2020-11-01 2021-10-31 09815292 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-11-01 2021-10-31 09815292 dpl-frs:Item8 2020-11-01 2021-10-31 09815292 dpl-frs:Item8 2020-10-31 09815292 dpl-frs:Item8 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item8 2020-11-01 2021-10-31 09815292 dpl-frs:CostSales dpl-frs:Item8 2020-10-31 09815292 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 09815292 dpl-frs:DistributionCosts dpl-frs:Item8 2020-11-01 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Registered number: 09815292
Ifuture Consultant Ltd.
Unaudited Financial Statements
For The Year Ended 31 October 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09815292
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,449 1,951
2,449 1,951
CURRENT ASSETS
Debtors 5 36,284 17,040
Cash at bank and in hand 3,394 253
39,678 17,293
Creditors: Amounts Falling Due Within One Year 6 (17,173 ) (11,912 )
NET CURRENT ASSETS (LIABILITIES) 22,505 5,381
TOTAL ASSETS LESS CURRENT LIABILITIES 24,954 7,332
NET ASSETS 24,954 7,332
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 24,953 7,331
SHAREHOLDERS' FUNDS 24,954 7,332
Page 1
Page 2
For the year ending 31 October 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.
On behalf of the board
Mr Arpit Shah
Director
16/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ifuture Consultant Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09815292 . The registered office is 139c Rose Hill, Oxford, OX4 4HT.
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.
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 £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover includes revenue earned from the sale of rendering of services. Turnover is reduced for estimated customer returns, rebates, other similar allowances and net of VAT.
2.4. 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 Straight Line basis over 4 years
Computer Equipment Straight Line basis over 4 years
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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. 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.
Current tax for the year is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2021: 2)
5 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2021 3,320 1,800 5,120
Additions 1,349 983 2,332
As at 31 October 2022 4,669 2,783 7,452
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2021 1,989 1,180 3,169
Provided during the period 1,438 396 1,834
As at 31 October 2022 3,427 1,576 5,003
Net Book Value
As at 31 October 2022 1,242 1,207 2,449
As at 1 November 2021 1,331 620 1,951
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 17,040
Directors' loan accounts 36,284 -
36,284 17,040
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,042 916
Bank loans and overdrafts - 1,022
Corporation tax 8,960 6,268
Other taxes and social security - 2,775
VAT 5,116 -
Net wages 1,055 -
Directors' loan accounts - 931
17,173 11,912
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2021 Amounts advanced Amounts repaid Amounts written off As at 31 October 2022
£ £ £ £ £
Mr Arpit Shah (931 ) 81,499 (44,284 ) - 36,284
The above loan is unsecured, interest free and repayable on demand.
Page 4