Acorah Software Products - Accounts Production 14.2.200 false true 29 November 2021 1 December 2020 false 30 November 2021 28 November 2022 28 November 2022 05129617 Mr Anthony Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05129617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-29 05129617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-28 05129617 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-30 2022-11-28 05129617 frs-core:AllSubsidiaries 2021-11-30 2022-11-28 05129617 frs-core:KeyManagementPersonnel 2021-11-30 2022-11-28 05129617 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-30 2022-11-28 05129617 frs-core:OtherRelatedParties 2021-11-30 2022-11-28 05129617 2021-11-29 05129617 2022-11-28 05129617 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 2021-11-30 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 2022-11-28 05129617 frs-core:AfterOneYear 2021-11-30 2022-11-28 05129617 frs-core:BetweenOneFiveYears 2021-11-30 2022-11-28 05129617 frs-core:BetweenOneFiveYears 2022-11-28 05129617 frs-core:ComputerEquipment 2022-11-28 05129617 frs-core:ComputerEquipment 2021-11-30 2022-11-28 05129617 frs-core:ComputerEquipment 2021-11-29 05129617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-28 05129617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 2022-11-28 05129617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-29 05129617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-28 05129617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 2022-11-28 05129617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-29 05129617 frs-core:FurnitureFittings 2022-11-28 05129617 frs-core:FurnitureFittings 2021-11-30 2022-11-28 05129617 frs-core:FurnitureFittings 2021-11-29 05129617 frs-core:NetGoodwill 2022-11-28 05129617 frs-core:NetGoodwill 2021-11-30 2022-11-28 05129617 frs-core:NetGoodwill 2021-11-29 05129617 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-28 05129617 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 2022-11-28 05129617 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-29 05129617 frs-core:LandBuildings 2022-11-28 05129617 frs-core:LandBuildings 2021-11-30 2022-11-28 05129617 frs-core:LandBuildings 2021-11-29 05129617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-28 05129617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 2022-11-28 05129617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-29 05129617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-28 05129617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 2022-11-28 05129617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-29 05129617 frs-core:MoreThanFiveYears 2021-11-30 2022-11-28 05129617 frs-core:MoreThanFiveYears 2022-11-28 05129617 frs-core:MotorVehicles 2022-11-28 05129617 frs-core:MotorVehicles 2021-11-30 2022-11-28 05129617 frs-core:MotorVehicles 2021-11-29 05129617 frs-core:OtherResidualIntangibleAssets 2022-11-28 05129617 frs-core:OtherResidualIntangibleAssets 2021-11-30 2022-11-28 05129617 frs-core:OtherResidualIntangibleAssets 2021-11-29 05129617 frs-core:PlantMachinery 2022-11-28 05129617 frs-core:PlantMachinery 2021-11-30 2022-11-28 05129617 frs-core:PlantMachinery 2021-11-29 05129617 frs-core:Secured 2022-11-28 05129617 frs-core:Unsecured 2022-11-28 05129617 frs-core:WithinOneYear 2021-11-30 2022-11-28 05129617 frs-core:WithinOneYear 2022-11-28 05129617 frs-core:CapitalRedemptionReserve 2021-11-30 2022-11-28 05129617 frs-core:CapitalRedemptionReserve 2021-11-29 05129617 frs-core:CapitalRedemptionReserve 2022-11-28 05129617 frs-core:OtherReservesSubtotal 2021-11-30 2022-11-28 05129617 frs-core:OtherReservesSubtotal 2021-11-29 05129617 frs-core:OtherReservesSubtotal 2022-11-28 05129617 frs-core:RevaluationReserve 2021-11-30 2022-11-28 05129617 frs-core:RevaluationReserve 2021-11-29 05129617 frs-core:RevaluationReserve 2022-11-28 05129617 frs-core:SharePremium 2021-11-30 2022-11-28 05129617 frs-core:SharePremium 2021-11-29 05129617 frs-core:SharePremium 2022-11-28 05129617 frs-core:ShareCapital 2021-11-30 2022-11-28 05129617 frs-core:ShareCapital 2021-11-29 05129617 frs-core:ShareCapital 2022-11-28 05129617 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 2022-11-28 05129617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-29 05129617 frs-core:RetainedEarningsAccumulatedLosses 2022-11-28 05129617 frs-core:RetainedEarningsAccumulatedLosses 2021-11-29 05129617 frs-core:RetainedEarningsAccumulatedLosses 2022-11-28 05129617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-29 05129617 frs-countries:UnitedKingdom 2021-11-30 2022-11-28 05129617 frs-countries:Europe 2021-11-30 2022-11-28 05129617 frs-countries:NorthAmerica 2021-11-30 2022-11-28 05129617 frs-countries:SouthAmerica 2021-11-30 2022-11-28 05129617 frs-countries:Asia 2021-11-30 2022-11-28 05129617 frs-countries:RestWorldOutsideUK 2021-11-30 2022-11-28 05129617 frs-bus:HighestPaidDirector 2021-11-30 2022-11-28 05129617 frs-bus:PrivateLimitedCompanyLtd 2021-11-30 2022-11-28 05129617 frs-bus:CompanyLimitedByGuarantee 2021-11-30 2022-11-28 05129617 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-30 2022-11-28 05129617 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-30 2022-11-28 05129617 frs-bus:FullAccounts 2021-11-30 2022-11-28 05129617 frs-bus:FilletedAccounts 2021-11-30 2022-11-28 05129617 frs-bus:AbridgedAccounts 2021-11-30 2022-11-28 05129617 frs-bus:FRS102 2021-11-30 2022-11-28 05129617 frs-bus:MediumEntities 2021-11-30 2022-11-28 05129617 frs-bus:SmallEntities 2021-11-30 2022-11-28 05129617 frs-bus:EntityHasNeverTraded 2021-11-30 2022-11-28 05129617 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-30 2022-11-28 05129617 frs-bus:Audited 2021-11-30 2022-11-28 05129617 frs-bus:AuditExempt-NoAccountantsReport 2021-11-30 2022-11-28 05129617 frs-bus:AuditExemptWithAccountantsReport 2021-11-30 2022-11-28 05129617 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-30 2022-11-28 05129617 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-30 2022-11-28 05129617 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-30 2022-11-28 05129617 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-30 2022-11-28 05129617 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-30 2022-11-28 05129617 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-30 2022-11-28 05129617 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-30 2022-11-28 05129617 frs-bus:OrdinaryShareClass1 2021-11-30 2022-11-28 05129617 frs-bus:OrdinaryShareClass1 2021-11-29 05129617 frs-bus:OrdinaryShareClass1 2022-11-28 05129617 frs-bus:OrdinaryShareClass2 2021-11-30 2022-11-28 05129617 frs-bus:OrdinaryShareClass2 2021-11-29 05129617 frs-bus:OrdinaryShareClass2 2022-11-28 05129617 frs-bus:OrdinaryShareClass3 2021-11-30 2022-11-28 05129617 frs-bus:OrdinaryShareClass3 2021-11-29 05129617 frs-bus:OrdinaryShareClass3 2022-11-28 05129617 frs-bus:OrdinaryShareClass4 2021-11-30 2022-11-28 05129617 frs-bus:OrdinaryShareClass4 2021-11-29 05129617 frs-bus:OrdinaryShareClass4 2022-11-28 05129617 frs-bus:OrdinaryShareClass5 2021-11-30 2022-11-28 05129617 frs-bus:OrdinaryShareClass5 2021-11-29 05129617 frs-bus:OrdinaryShareClass5 2022-11-28 05129617 frs-bus:PreferenceShareClass1 2021-11-30 2022-11-28 05129617 frs-bus:PreferenceShareClass1 2021-11-29 05129617 frs-bus:PreferenceShareClass1 2022-11-28 05129617 frs-bus:PreferenceShareClass2 2021-11-30 2022-11-28 05129617 frs-bus:PreferenceShareClass2 2021-11-29 05129617 frs-bus:PreferenceShareClass2 2022-11-28 05129617 frs-bus:PreferenceShareClass3 2021-11-30 2022-11-28 05129617 frs-bus:PreferenceShareClass3 2021-11-29 05129617 frs-bus:PreferenceShareClass3 2022-11-28 05129617 frs-bus:PreferenceShareClass4 2021-11-30 2022-11-28 05129617 frs-bus:PreferenceShareClass4 2021-11-29 05129617 frs-bus:PreferenceShareClass4 2022-11-28 05129617 frs-bus:PreferenceShareClass5 2021-11-30 2022-11-28 05129617 frs-bus:PreferenceShareClass5 2021-11-29 05129617 frs-bus:PreferenceShareClass5 2022-11-28 05129617 1 2021-11-30 2022-11-28 05129617 1 2022-11-28 05129617 1 2021-11-30 2022-11-28 05129617 frs-core:LeasedAssets 2021-11-30 2022-11-28 05129617 frs-core:OwnedAssets 2021-11-30 2022-11-28 05129617 frs-core:CurrencyRisk 2021-11-30 2022-11-28 05129617 frs-core:MarketRisk 2021-11-30 2022-11-28 05129617 frs-core:InterestRateRisk 2021-11-30 2022-11-28 05129617 frs-core:DeferredTaxation 2021-11-30 2022-11-28 05129617 frs-core:DeferredTaxation 2021-11-29 05129617 frs-core:DeferredTaxation 2022-11-28 05129617 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 2022-11-28 05129617 frs-core:OtherProvisionsContingentLiabilities 2021-11-29 05129617 frs-core:OtherProvisionsContingentLiabilities 2022-11-28 05129617 frs-core:ProvisionsDeferredTax 2022-11-28 05129617 frs-core:OtherDeferredTax 2022-11-28 05129617 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-28 05129617 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-28 05129617 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-28 05129617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 2022-11-28 05129617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-29 05129617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-28 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 2022-11-28 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-29 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-28 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 2022-11-28 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-29 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-28 05129617 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-28 05129617 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-28 05129617 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-28 05129617 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-28 05129617 frs-core:Share-basedPaymentsDeferredTax 2022-11-28 05129617 frs-core:TaxCreditsDeferredTax 2022-11-28 05129617 frs-core:CostValuation 2021-11-29 05129617 frs-core:AdditionsToInvestments 2022-11-28 05129617 frs-core:DisposalsRepaymentsInvestments 2022-11-28 05129617 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-28 05129617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-28 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-28 05129617 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-28 05129617 frs-core:CostValuation 2022-11-28 05129617 frs-core:ProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-28 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:ProvisionsForImpairmentInvestments 2022-11-28 05129617 frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-28 05129617 frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-28 05129617 dpl-frs:CostSales 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales 2021-11-29 05129617 dpl-frs:CostSales 2022-11-28 05129617 dpl-frs:DistributionCosts 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses 2021-11-30 2022-11-28 05129617 frs-bus:Director1 2021-11-30 2022-11-28 05129617 frs-bus:Director1 2021-11-29 05129617 frs-bus:Director1 2022-11-28 05129617 1 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 1 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 1 2022-11-28 05129617 2 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 2 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 2 2022-11-28 05129617 3 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 3 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 3 2022-11-28 05129617 4 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 4 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 4 2022-11-28 05129617 5 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 5 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 5 2022-11-28 05129617 6 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 6 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 6 2022-11-28 05129617 7 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 7 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 7 2022-11-28 05129617 8 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 8 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 8 2022-11-28 05129617 9 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 9 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 9 2022-11-28 05129617 10 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 10 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 10 2022-11-28 05129617 11 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 11 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 11 2022-11-28 05129617 12 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 12 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 12 2022-11-28 05129617 13 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 13 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 13 2022-11-28 05129617 14 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 14 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 14 2022-11-28 05129617 15 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 15 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 15 2022-11-28 05129617 16 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 16 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 16 2022-11-28 05129617 17 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 17 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 17 2022-11-28 05129617 18 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 18 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 18 2022-11-28 05129617 19 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 19 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 19 2022-11-28 05129617 20 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments 20 2022-11-28 05129617 frs-core:Non-currentFinancialInstruments 20 2022-11-28 05129617 dpl-frs:Item1 2021-11-30 2022-11-28 05129617 dpl-frs:Item1 2021-11-29 05129617 dpl-frs:Item1 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item1 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item1 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-30 2022-11-28 05129617 dpl-frs:Item2 2021-11-30 2022-11-28 05129617 dpl-frs:Item2 2021-11-29 05129617 dpl-frs:Item2 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item2 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item2 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-30 2022-11-28 05129617 dpl-frs:Item3 2021-11-30 2022-11-28 05129617 dpl-frs:Item3 2021-11-29 05129617 dpl-frs:Item3 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item3 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item3 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-30 2022-11-28 05129617 dpl-frs:Item4 2021-11-30 2022-11-28 05129617 dpl-frs:Item4 2021-11-29 05129617 dpl-frs:Item4 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item4 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item4 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-30 2022-11-28 05129617 dpl-frs:Item5 2021-11-30 2022-11-28 05129617 dpl-frs:Item5 2021-11-29 05129617 dpl-frs:Item5 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item5 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item5 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-30 2022-11-28 05129617 dpl-frs:Item6 2021-11-30 2022-11-28 05129617 dpl-frs:Item6 2021-11-29 05129617 dpl-frs:Item6 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item6 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item6 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-30 2022-11-28 05129617 dpl-frs:Item7 2021-11-30 2022-11-28 05129617 dpl-frs:Item7 2021-11-29 05129617 dpl-frs:Item7 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item7 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item7 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-30 2022-11-28 05129617 dpl-frs:Item8 2021-11-30 2022-11-28 05129617 dpl-frs:Item8 2021-11-29 05129617 dpl-frs:Item8 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item8 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item8 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-30 2022-11-28 05129617 dpl-frs:Item9 2021-11-30 2022-11-28 05129617 dpl-frs:Item9 2021-11-29 05129617 dpl-frs:Item9 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item9 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item9 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-30 2022-11-28 05129617 dpl-frs:Item10 2021-11-30 2022-11-28 05129617 dpl-frs:Item10 2021-11-29 05129617 dpl-frs:Item10 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item10 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item10 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-30 2022-11-28 05129617 dpl-frs:Item11 2021-11-30 2022-11-28 05129617 dpl-frs:Item11 2021-11-29 05129617 dpl-frs:Item11 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item11 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item11 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-30 2022-11-28 05129617 dpl-frs:Item12 2021-11-30 2022-11-28 05129617 dpl-frs:Item12 2021-11-29 05129617 dpl-frs:Item12 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 2022-11-28 05129617 dpl-frs:CostSales dpl-frs:Item12 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item12 2022-11-28 05129617 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-30 2022-11-28 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-30 2022-11-28 05129617 1 2021-11-30 2022-11-28 05129617 frs-countries:EnglandWales 2021-11-30 2022-11-28 05129617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 05129617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-29 05129617 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-29 05129617 frs-core:AllSubsidiaries 2020-12-01 2021-11-29 05129617 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-29 05129617 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-29 05129617 frs-core:OtherRelatedParties 2020-12-01 2021-11-29 05129617 2020-11-30 05129617 2021-11-29 05129617 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 2021-11-29 05129617 frs-core:AfterOneYear 2020-12-01 2021-11-29 05129617 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-29 05129617 frs-core:BetweenOneFiveYears 2021-11-29 05129617 frs-core:ComputerEquipment 2021-11-29 05129617 frs-core:ComputerEquipment 2020-12-01 2021-11-29 05129617 frs-core:ComputerEquipment 2020-11-30 05129617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-29 05129617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-29 05129617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 05129617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-29 05129617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-29 05129617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 05129617 frs-core:FurnitureFittings 2021-11-29 05129617 frs-core:FurnitureFittings 2020-12-01 2021-11-29 05129617 frs-core:FurnitureFittings 2020-11-30 05129617 frs-core:NetGoodwill 2021-11-29 05129617 frs-core:NetGoodwill 2020-12-01 2021-11-29 05129617 frs-core:NetGoodwill 2020-11-30 05129617 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-29 05129617 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-29 05129617 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 05129617 frs-core:LandBuildings 2021-11-29 05129617 frs-core:LandBuildings 2020-12-01 2021-11-29 05129617 frs-core:LandBuildings 2020-11-30 05129617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-29 05129617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-29 05129617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 05129617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-29 05129617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-29 05129617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 05129617 frs-core:MoreThanFiveYears 2020-12-01 2021-11-29 05129617 frs-core:MoreThanFiveYears 2021-11-29 05129617 frs-core:MotorVehicles 2021-11-29 05129617 frs-core:MotorVehicles 2020-12-01 2021-11-29 05129617 frs-core:MotorVehicles 2020-11-30 05129617 frs-core:OtherResidualIntangibleAssets 2021-11-29 05129617 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-29 05129617 frs-core:OtherResidualIntangibleAssets 2020-11-30 05129617 frs-core:PlantMachinery 2021-11-29 05129617 frs-core:PlantMachinery 2020-12-01 2021-11-29 05129617 frs-core:PlantMachinery 2020-11-30 05129617 frs-core:Secured 2021-11-29 05129617 frs-core:Unsecured 2021-11-29 05129617 frs-core:WithinOneYear 2020-12-01 2021-11-29 05129617 frs-core:WithinOneYear 2021-11-29 05129617 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-29 05129617 frs-core:CapitalRedemptionReserve 2020-11-30 05129617 frs-core:CapitalRedemptionReserve 2021-11-29 05129617 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-29 05129617 frs-core:OtherReservesSubtotal 2020-11-30 05129617 frs-core:OtherReservesSubtotal 2021-11-29 05129617 frs-core:RevaluationReserve 2020-12-01 2021-11-29 05129617 frs-core:RevaluationReserve 2020-11-30 05129617 frs-core:RevaluationReserve 2021-11-29 05129617 frs-core:SharePremium 2020-12-01 2021-11-29 05129617 frs-core:SharePremium 2020-11-30 05129617 frs-core:SharePremium 2021-11-29 05129617 frs-core:ShareCapital 2020-12-01 2021-11-29 05129617 frs-core:ShareCapital 2020-11-30 05129617 frs-core:ShareCapital 2021-11-29 05129617 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-29 05129617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 05129617 frs-core:RetainedEarningsAccumulatedLosses 2021-11-29 05129617 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 05129617 frs-core:RetainedEarningsAccumulatedLosses 2021-11-29 05129617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 05129617 frs-countries:UnitedKingdom 2020-12-01 2021-11-29 05129617 frs-countries:Europe 2020-12-01 2021-11-29 05129617 frs-countries:NorthAmerica 2020-12-01 2021-11-29 05129617 frs-countries:SouthAmerica 2020-12-01 2021-11-29 05129617 frs-countries:Asia 2020-12-01 2021-11-29 05129617 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-29 05129617 frs-bus:HighestPaidDirector 2020-12-01 2021-11-29 05129617 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-29 05129617 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-29 05129617 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-29 05129617 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-29 05129617 frs-bus:FullAccounts 2020-12-01 2021-11-29 05129617 frs-bus:FilletedAccounts 2020-12-01 2021-11-29 05129617 frs-bus:AbridgedAccounts 2020-12-01 2021-11-29 05129617 frs-bus:FRS102 2020-12-01 2021-11-29 05129617 frs-bus:MediumEntities 2020-12-01 2021-11-29 05129617 frs-bus:SmallEntities 2020-12-01 2021-11-29 05129617 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-29 05129617 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-29 05129617 frs-bus:Audited 2020-12-01 2021-11-29 05129617 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-29 05129617 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-29 05129617 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-29 05129617 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-29 05129617 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-29 05129617 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-29 05129617 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-29 05129617 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-29 05129617 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-29 05129617 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-29 05129617 frs-bus:OrdinaryShareClass1 2020-11-30 05129617 frs-bus:OrdinaryShareClass1 2021-11-29 05129617 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-29 05129617 frs-bus:OrdinaryShareClass2 2020-11-30 05129617 frs-bus:OrdinaryShareClass2 2021-11-29 05129617 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-29 05129617 frs-bus:OrdinaryShareClass3 2020-11-30 05129617 frs-bus:OrdinaryShareClass3 2021-11-29 05129617 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-29 05129617 frs-bus:OrdinaryShareClass4 2020-11-30 05129617 frs-bus:OrdinaryShareClass4 2021-11-29 05129617 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-29 05129617 frs-bus:OrdinaryShareClass5 2020-11-30 05129617 frs-bus:OrdinaryShareClass5 2021-11-29 05129617 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-29 05129617 frs-bus:PreferenceShareClass1 2020-11-30 05129617 frs-bus:PreferenceShareClass1 2021-11-29 05129617 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-29 05129617 frs-bus:PreferenceShareClass2 2020-11-30 05129617 frs-bus:PreferenceShareClass2 2021-11-29 05129617 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-29 05129617 frs-bus:PreferenceShareClass3 2020-11-30 05129617 frs-bus:PreferenceShareClass3 2021-11-29 05129617 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-29 05129617 frs-bus:PreferenceShareClass4 2020-11-30 05129617 frs-bus:PreferenceShareClass4 2021-11-29 05129617 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-29 05129617 frs-bus:PreferenceShareClass5 2020-11-30 05129617 frs-bus:PreferenceShareClass5 2021-11-29 05129617 1 2020-12-01 2021-11-29 05129617 1 2021-11-29 05129617 1 2020-12-01 2021-11-29 05129617 frs-core:LeasedAssets 2020-12-01 2021-11-29 05129617 frs-core:OwnedAssets 2020-12-01 2021-11-29 05129617 frs-core:CurrencyRisk 2020-12-01 2021-11-29 05129617 frs-core:MarketRisk 2020-12-01 2021-11-29 05129617 frs-core:InterestRateRisk 2020-12-01 2021-11-29 05129617 frs-core:DeferredTaxation 2020-12-01 2021-11-29 05129617 frs-core:DeferredTaxation 2020-11-30 05129617 frs-core:DeferredTaxation 2021-11-29 05129617 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-29 05129617 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 05129617 frs-core:OtherProvisionsContingentLiabilities 2021-11-29 05129617 frs-core:ProvisionsDeferredTax 2021-11-29 05129617 frs-core:OtherDeferredTax 2021-11-29 05129617 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-29 05129617 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-29 05129617 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-29 05129617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-29 05129617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 05129617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-29 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-29 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-29 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-29 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 05129617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-29 05129617 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-29 05129617 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-29 05129617 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-29 05129617 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-29 05129617 frs-core:Share-basedPaymentsDeferredTax 2021-11-29 05129617 frs-core:TaxCreditsDeferredTax 2021-11-29 05129617 frs-core:CostValuation 2020-11-30 05129617 frs-core:AdditionsToInvestments 2021-11-29 05129617 frs-core:DisposalsRepaymentsInvestments 2021-11-29 05129617 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-29 05129617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-29 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-29 05129617 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-29 05129617 frs-core:CostValuation 2021-11-29 05129617 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 05129617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-29 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:ProvisionsForImpairmentInvestments 2021-11-29 05129617 frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:ListedExchangeTraded 2020-11-30 05129617 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 05129617 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 05129617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-29 05129617 frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:UnlistedNon-exchangeTraded 2020-11-30 05129617 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 05129617 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 05129617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-29 05129617 dpl-frs:CostSales 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales 2020-11-30 05129617 dpl-frs:CostSales 2021-11-29 05129617 dpl-frs:DistributionCosts 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-29 05129617 frs-bus:Director1 2020-12-01 2021-11-29 05129617 frs-bus:Director1 2020-11-30 05129617 frs-bus:Director1 2021-11-29 05129617 1 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 1 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 1 2021-11-29 05129617 2 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 2 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 2 2021-11-29 05129617 3 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 3 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 3 2021-11-29 05129617 4 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 4 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 4 2021-11-29 05129617 5 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 5 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 5 2021-11-29 05129617 6 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 6 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 6 2021-11-29 05129617 7 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 7 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 7 2021-11-29 05129617 8 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 8 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 8 2021-11-29 05129617 9 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 9 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 9 2021-11-29 05129617 10 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 10 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 10 2021-11-29 05129617 11 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 11 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 11 2021-11-29 05129617 12 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 12 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 12 2021-11-29 05129617 13 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 13 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 13 2021-11-29 05129617 14 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 14 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 14 2021-11-29 05129617 15 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 15 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 15 2021-11-29 05129617 16 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 16 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 16 2021-11-29 05129617 17 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 17 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 17 2021-11-29 05129617 18 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 18 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 18 2021-11-29 05129617 19 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 19 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 19 2021-11-29 05129617 20 2020-12-01 2021-11-29 05129617 frs-core:CurrentFinancialInstruments 20 2021-11-29 05129617 frs-core:Non-currentFinancialInstruments 20 2021-11-29 05129617 dpl-frs:Item1 2020-12-01 2021-11-29 05129617 dpl-frs:Item1 2020-11-30 05129617 dpl-frs:Item1 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item1 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-29 05129617 dpl-frs:Item2 2020-12-01 2021-11-29 05129617 dpl-frs:Item2 2020-11-30 05129617 dpl-frs:Item2 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item2 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-29 05129617 dpl-frs:Item3 2020-12-01 2021-11-29 05129617 dpl-frs:Item3 2020-11-30 05129617 dpl-frs:Item3 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item3 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-29 05129617 dpl-frs:Item4 2020-12-01 2021-11-29 05129617 dpl-frs:Item4 2020-11-30 05129617 dpl-frs:Item4 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item4 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-29 05129617 dpl-frs:Item5 2020-12-01 2021-11-29 05129617 dpl-frs:Item5 2020-11-30 05129617 dpl-frs:Item5 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item5 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-29 05129617 dpl-frs:Item6 2020-12-01 2021-11-29 05129617 dpl-frs:Item6 2020-11-30 05129617 dpl-frs:Item6 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item6 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-29 05129617 dpl-frs:Item7 2020-12-01 2021-11-29 05129617 dpl-frs:Item7 2020-11-30 05129617 dpl-frs:Item7 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item7 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-29 05129617 dpl-frs:Item8 2020-12-01 2021-11-29 05129617 dpl-frs:Item8 2020-11-30 05129617 dpl-frs:Item8 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item8 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-29 05129617 dpl-frs:Item9 2020-12-01 2021-11-29 05129617 dpl-frs:Item9 2020-11-30 05129617 dpl-frs:Item9 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item9 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-29 05129617 dpl-frs:Item10 2020-12-01 2021-11-29 05129617 dpl-frs:Item10 2020-11-30 05129617 dpl-frs:Item10 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item10 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-29 05129617 dpl-frs:Item11 2020-12-01 2021-11-29 05129617 dpl-frs:Item11 2020-11-30 05129617 dpl-frs:Item11 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item11 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-29 05129617 dpl-frs:Item12 2020-12-01 2021-11-29 05129617 dpl-frs:Item12 2020-11-30 05129617 dpl-frs:Item12 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-29 05129617 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 05129617 dpl-frs:CostSales dpl-frs:Item12 2021-11-29 05129617 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-29 05129617 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-29 05129617 1 2020-12-01 2021-11-29 05129617 frs-countries:EnglandWales 2020-12-01 2021-11-29
Registered number: 05129617
Astra Installations Ltd
Unaudited Financial Statements
For The Year Ended 28 November 2022
Angel Accounting Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05129617
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,291 5,291
5,291 5,291
CURRENT ASSETS
Debtors 5 16,617 21,783
Cash at bank and in hand 354 11,440
16,971 33,223
Creditors: Amounts Falling Due Within One Year 6 (13,939 ) (28,171 )
NET CURRENT ASSETS (LIABILITIES) 3,032 5,052
TOTAL ASSETS LESS CURRENT LIABILITIES 8,323 10,343
Creditors: Amounts Falling Due After More Than One Year 7 (7,767 ) (9,253 )
NET ASSETS 556 1,090
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 456 990
SHAREHOLDERS' FUNDS 556 1,090
Page 1
Page 2
For the year ending 28 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Anthony Jordan
Director
28/11/2023
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
Astra Installations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05129617 . The registered office is Unit 1, 1 Arden Court, Arden Road, Alcester, Warwickshire, B49 6HN.
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:
Motor Vehicles 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
2Average number of employees, including directors, during the year was: 2 (2021: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 30 November 2021 8,940
As at 28 November 2022 8,940
Depreciation
As at 30 November 2021 3,649
As at 28 November 2022 3,649
Net Book Value
As at 28 November 2022 5,291
As at 30 November 2021 5,291
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 3,880 20,132
Other debtors - (7,000 )
Deferred tax current asset 12,270 8,184
Other taxes and social security 467 467
16,617 21,783
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 361 1,707
VAT 2,230 4,476
Other creditors - 10,000
Accruals and deferred income 702 702
Director's loan account 10,646 11,286
13,939 28,171
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 7,767 9,253
7,767 9,253
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
Page 4