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2021-10-31 10169759 dpl-frs:Item4 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item4 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2023-03-31 10169759 dpl-frs:Item5 2021-11-01 2023-03-31 10169759 dpl-frs:Item5 2021-10-31 10169759 dpl-frs:Item5 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2023-03-31 10169759 dpl-frs:Item6 2021-11-01 2023-03-31 10169759 dpl-frs:Item6 2021-10-31 10169759 dpl-frs:Item6 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2023-03-31 10169759 dpl-frs:Item7 2021-11-01 2023-03-31 10169759 dpl-frs:Item7 2021-10-31 10169759 dpl-frs:Item7 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2023-03-31 10169759 dpl-frs:Item8 2021-11-01 2023-03-31 10169759 dpl-frs:Item8 2021-10-31 10169759 dpl-frs:Item8 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2023-03-31 10169759 dpl-frs:Item9 2021-11-01 2023-03-31 10169759 dpl-frs:Item9 2021-10-31 10169759 dpl-frs:Item9 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2023-03-31 10169759 dpl-frs:Item10 2021-11-01 2023-03-31 10169759 dpl-frs:Item10 2021-10-31 10169759 dpl-frs:Item10 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2023-03-31 10169759 dpl-frs:Item11 2021-11-01 2023-03-31 10169759 dpl-frs:Item11 2021-10-31 10169759 dpl-frs:Item11 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2023-03-31 10169759 dpl-frs:Item12 2021-11-01 2023-03-31 10169759 dpl-frs:Item12 2021-10-31 10169759 dpl-frs:Item12 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2023-03-31 10169759 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 10169759 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 10169759 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2023-03-31 10169759 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2023-03-31 10169759 1 2021-11-01 2023-03-31 10169759 frs-countries:EnglandWales 2021-11-01 2023-03-31 10169759 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 10169759 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 10169759 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 10169759 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 10169759 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-11-01 2021-10-31 10169759 frs-core:AllSubsidiaries 2020-11-01 2021-10-31 10169759 frs-core:KeyManagementPersonnel 2020-11-01 2021-10-31 10169759 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-11-01 2021-10-31 10169759 frs-core:OtherRelatedParties 2020-11-01 2021-10-31 10169759 2020-10-31 10169759 2021-10-31 10169759 2020-11-01 2021-10-31 10169759 frs-core:CurrentFinancialInstruments 2021-10-31 10169759 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 10169759 frs-core:Non-currentFinancialInstruments 2021-10-31 10169759 frs-core:Non-currentFinancialInstruments 2020-11-01 2021-10-31 10169759 frs-core:CurrentFinancialInstruments 2020-11-01 2021-10-31 10169759 frs-core:CurrentFinancialInstruments 2021-10-31 10169759 frs-core:AfterOneYear 2020-11-01 2021-10-31 10169759 frs-core:BetweenOneFiveYears 2020-11-01 2021-10-31 10169759 frs-core:BetweenOneFiveYears 2021-10-31 10169759 frs-core:ComputerEquipment 2021-10-31 10169759 frs-core:ComputerEquipment 2020-11-01 2021-10-31 10169759 frs-core:ComputerEquipment 2020-10-31 10169759 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 10169759 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-01 2021-10-31 10169759 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-31 10169759 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 10169759 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-01 2021-10-31 10169759 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-31 10169759 frs-core:FurnitureFittings 2021-10-31 10169759 frs-core:FurnitureFittings 2020-11-01 2021-10-31 10169759 frs-core:FurnitureFittings 2020-10-31 10169759 frs-core:NetGoodwill 2021-10-31 10169759 frs-core:NetGoodwill 2020-11-01 2021-10-31 10169759 frs-core:NetGoodwill 2020-10-31 10169759 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 10169759 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-01 2021-10-31 10169759 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-31 10169759 frs-core:LandBuildings 2021-10-31 10169759 frs-core:LandBuildings 2020-11-01 2021-10-31 10169759 frs-core:LandBuildings 2020-10-31 10169759 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 10169759 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-01 2021-10-31 10169759 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-31 10169759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 10169759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-01 2021-10-31 10169759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-31 10169759 frs-core:MoreThanFiveYears 2020-11-01 2021-10-31 10169759 frs-core:MoreThanFiveYears 2021-10-31 10169759 frs-core:MotorVehicles 2021-10-31 10169759 frs-core:MotorVehicles 2020-11-01 2021-10-31 10169759 frs-core:MotorVehicles 2020-10-31 10169759 frs-core:OtherResidualIntangibleAssets 2021-10-31 10169759 frs-core:OtherResidualIntangibleAssets 2020-11-01 2021-10-31 10169759 frs-core:OtherResidualIntangibleAssets 2020-10-31 10169759 frs-core:PlantMachinery 2021-10-31 10169759 frs-core:PlantMachinery 2020-11-01 2021-10-31 10169759 frs-core:PlantMachinery 2020-10-31 10169759 frs-core:Secured 2021-10-31 10169759 frs-core:Unsecured 2021-10-31 10169759 frs-core:WithinOneYear 2020-11-01 2021-10-31 10169759 frs-core:WithinOneYear 2021-10-31 10169759 frs-core:CapitalRedemptionReserve 2020-11-01 2021-10-31 10169759 frs-core:CapitalRedemptionReserve 2020-10-31 10169759 frs-core:CapitalRedemptionReserve 2021-10-31 10169759 frs-core:OtherReservesSubtotal 2020-11-01 2021-10-31 10169759 frs-core:OtherReservesSubtotal 2020-10-31 10169759 frs-core:OtherReservesSubtotal 2021-10-31 10169759 frs-core:RevaluationReserve 2020-11-01 2021-10-31 10169759 frs-core:RevaluationReserve 2020-10-31 10169759 frs-core:RevaluationReserve 2021-10-31 10169759 frs-core:SharePremium 2020-11-01 2021-10-31 10169759 frs-core:SharePremium 2020-10-31 10169759 frs-core:SharePremium 2021-10-31 10169759 frs-core:ShareCapital 2020-11-01 2021-10-31 10169759 frs-core:ShareCapital 2020-10-31 10169759 frs-core:ShareCapital 2021-10-31 10169759 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 10169759 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 10169759 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10169759 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 10169759 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 10169759 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 10169759 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 10169759 frs-countries:Europe 2020-11-01 2021-10-31 10169759 frs-countries:NorthAmerica 2020-11-01 2021-10-31 10169759 frs-countries:SouthAmerica 2020-11-01 2021-10-31 10169759 frs-countries:Asia 2020-11-01 2021-10-31 10169759 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 10169759 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 10169759 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 10169759 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 10169759 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 10169759 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 10169759 frs-bus:FullAccounts 2020-11-01 2021-10-31 10169759 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 10169759 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 10169759 frs-bus:FRS102 2020-11-01 2021-10-31 10169759 frs-bus:MediumEntities 2020-11-01 2021-10-31 10169759 frs-bus:SmallEntities 2020-11-01 2021-10-31 10169759 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 10169759 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 10169759 frs-bus:Audited 2020-11-01 2021-10-31 10169759 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 10169759 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 10169759 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10169759 frs-bus:LargeCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10169759 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10169759 frs-bus:SmallCompaniesRegimeForAccounts 2020-11-01 2021-10-31 10169759 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10169759 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10169759 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-11-01 2021-10-31 10169759 frs-bus:OrdinaryShareClass1 2020-11-01 2021-10-31 10169759 frs-bus:OrdinaryShareClass1 2020-10-31 10169759 frs-bus:OrdinaryShareClass1 2021-10-31 10169759 frs-bus:OrdinaryShareClass2 2020-11-01 2021-10-31 10169759 frs-bus:OrdinaryShareClass2 2020-10-31 10169759 frs-bus:OrdinaryShareClass2 2021-10-31 10169759 frs-bus:OrdinaryShareClass3 2020-11-01 2021-10-31 10169759 frs-bus:OrdinaryShareClass3 2020-10-31 10169759 frs-bus:OrdinaryShareClass3 2021-10-31 10169759 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 10169759 frs-bus:OrdinaryShareClass4 2020-10-31 10169759 frs-bus:OrdinaryShareClass4 2021-10-31 10169759 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 10169759 frs-bus:OrdinaryShareClass5 2020-10-31 10169759 frs-bus:OrdinaryShareClass5 2021-10-31 10169759 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 10169759 frs-bus:PreferenceShareClass1 2020-10-31 10169759 frs-bus:PreferenceShareClass1 2021-10-31 10169759 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 10169759 frs-bus:PreferenceShareClass2 2020-10-31 10169759 frs-bus:PreferenceShareClass2 2021-10-31 10169759 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 10169759 frs-bus:PreferenceShareClass3 2020-10-31 10169759 frs-bus:PreferenceShareClass3 2021-10-31 10169759 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 10169759 frs-bus:PreferenceShareClass4 2020-10-31 10169759 frs-bus:PreferenceShareClass4 2021-10-31 10169759 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 10169759 frs-bus:PreferenceShareClass5 2020-10-31 10169759 frs-bus:PreferenceShareClass5 2021-10-31 10169759 1 2020-11-01 2021-10-31 10169759 1 2021-10-31 10169759 1 2020-11-01 2021-10-31 10169759 frs-core:LeasedAssets 2020-11-01 2021-10-31 10169759 frs-core:OwnedAssets 2020-11-01 2021-10-31 10169759 frs-core:CurrencyRisk 2020-11-01 2021-10-31 10169759 frs-core:MarketRisk 2020-11-01 2021-10-31 10169759 frs-core:InterestRateRisk 2020-11-01 2021-10-31 10169759 frs-core:DeferredTaxation 2020-11-01 2021-10-31 10169759 frs-core:DeferredTaxation 2020-10-31 10169759 frs-core:DeferredTaxation 2021-10-31 10169759 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 10169759 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 10169759 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 10169759 frs-core:ProvisionsDeferredTax 2021-10-31 10169759 frs-core:OtherDeferredTax 2021-10-31 10169759 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 10169759 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 10169759 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 10169759 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 10169759 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 10169759 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 10169759 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10169759 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 10169759 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 10169759 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 10169759 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 10169759 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 10169759 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 10169759 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 10169759 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 10169759 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 10169759 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 10169759 frs-core:TaxCreditsDeferredTax 2021-10-31 10169759 frs-core:CostValuation 2020-10-31 10169759 frs-core:AdditionsToInvestments 2021-10-31 10169759 frs-core:DisposalsRepaymentsInvestments 2021-10-31 10169759 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 10169759 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 10169759 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 10169759 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 10169759 frs-core:CostValuation 2021-10-31 10169759 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 10169759 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 10169759 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 10169759 frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:ListedExchangeTraded 2020-10-31 10169759 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-10-31 10169759 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-10-31 10169759 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 10169759 frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:UnlistedNon-exchangeTraded 2020-10-31 10169759 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-10-31 10169759 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-10-31 10169759 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-10-31 10169759 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Registered number: 10169759
SHJ Solutions Limited
Financial Statements
For the Period 1 November 2021 to 31 March 2023
Corinthian Tax LLP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10169759
31 March 2023 31 October 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,372 5,966
Investment Properties 5 145,139 145,139
Investments 6 100 100
148,611 151,205
CURRENT ASSETS
Debtors 7 12,196 68,980
Cash at bank and in hand 1,667 1,103
13,863 70,083
Creditors: Amounts Falling Due Within One Year 8 (114,160 ) (98,322 )
NET CURRENT ASSETS (LIABILITIES) (100,297 ) (28,239 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,314 122,966
NET ASSETS 48,314 122,966
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 48,214 122,866
SHAREHOLDERS' FUNDS 48,314 122,966
Page 1
Page 2
For the period ending 31 March 2023 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 Gareth Jenkins
Director
21/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SHJ Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10169759 . The registered office is Lynnfield House, Church Street, Altrincham, WA14 4DZ.
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:
Fixtures & Fittings 33% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 year 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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2021: 4)
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2021 15,112
Additions 664
As at 31 March 2023 15,776
Depreciation
As at 1 November 2021 9,146
Provided during the period 3,258
As at 31 March 2023 12,404
Net Book Value
As at 31 March 2023 3,372
As at 1 November 2021 5,966
5. Investment Property
31 March 2023
£
Fair Value
As at 1 November 2021 and 31 March 2023 145,139
6. Investments
Unlisted
£
Cost
As at 1 November 2021 100
As at 31 March 2023 100
Provision
As at 1 November 2021 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 100
As at 1 November 2021 100
The investment has been measured at cost. No distributions have been received from the investment during the accounting year.
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7. Debtors
31 March 2023 31 October 2021
£ £
Due within one year
Trade debtors 12,196 5,822
Other debtors - 57,500
Directors' loan accounts - 5,658
12,196 68,980
8. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 October 2021
£ £
Trade creditors 5,318 5,926
Corporation tax 26,920 20,211
VAT 2,783 2,677
Other creditors 70,000 60,000
Accruals and deferred income 7,754 9,508
Directors' loan accounts 1,385 -
114,160 98,322
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