Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2021 1 August 2020 false 1 August 2021 31 July 2022 31 July 2022 OC428007 Pivotal Point Homes Ltd Mrs Victoria Eaton Mr Daniel Eaton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC428007 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 OC428007 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 OC428007 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 OC428007 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 OC428007 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 OC428007 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 OC428007 2021-07-31 OC428007 2022-07-31 OC428007 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 2022-07-31 OC428007 frs-core:AfterOneYear 2021-08-01 2022-07-31 OC428007 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 OC428007 frs-core:BetweenOneFiveYears 2022-07-31 OC428007 frs-core:ComputerEquipment 2022-07-31 OC428007 frs-core:ComputerEquipment 2021-08-01 2022-07-31 OC428007 frs-core:ComputerEquipment 2021-07-31 OC428007 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 OC428007 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-08-01 2022-07-31 OC428007 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 OC428007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 OC428007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-08-01 2022-07-31 OC428007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 OC428007 frs-core:FurnitureFittings 2022-07-31 OC428007 frs-core:FurnitureFittings 2021-08-01 2022-07-31 OC428007 frs-core:FurnitureFittings 2021-07-31 OC428007 frs-core:NetGoodwill 2022-07-31 OC428007 frs-core:NetGoodwill 2021-08-01 2022-07-31 OC428007 frs-core:NetGoodwill 2021-07-31 OC428007 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 OC428007 frs-core:InvestmentPropertyIncludedWithinPPE 2021-08-01 2022-07-31 OC428007 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 OC428007 frs-core:LandBuildings 2022-07-31 OC428007 frs-core:LandBuildings 2021-08-01 2022-07-31 OC428007 frs-core:LandBuildings 2021-07-31 OC428007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 OC428007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-08-01 2022-07-31 OC428007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 OC428007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 OC428007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 OC428007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 OC428007 frs-core:MoreThanFiveYears 2021-08-01 2022-07-31 OC428007 frs-core:MoreThanFiveYears 2022-07-31 OC428007 frs-core:MotorVehicles 2022-07-31 OC428007 frs-core:MotorVehicles 2021-08-01 2022-07-31 OC428007 frs-core:MotorVehicles 2021-07-31 OC428007 frs-core:OtherResidualIntangibleAssets 2022-07-31 OC428007 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 OC428007 frs-core:OtherResidualIntangibleAssets 2021-07-31 OC428007 frs-core:PlantMachinery 2022-07-31 OC428007 frs-core:PlantMachinery 2021-08-01 2022-07-31 OC428007 frs-core:PlantMachinery 2021-07-31 OC428007 frs-core:Secured 2022-07-31 OC428007 frs-core:Unsecured 2022-07-31 OC428007 frs-core:WithinOneYear 2021-08-01 2022-07-31 OC428007 frs-core:WithinOneYear 2022-07-31 OC428007 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 OC428007 frs-core:CapitalRedemptionReserve 2021-07-31 OC428007 frs-core:CapitalRedemptionReserve 2022-07-31 OC428007 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 OC428007 frs-core:OtherReservesSubtotal 2021-07-31 OC428007 frs-core:OtherReservesSubtotal 2022-07-31 OC428007 frs-core:RevaluationReserve 2021-08-01 2022-07-31 OC428007 frs-core:RevaluationReserve 2021-07-31 OC428007 frs-core:RevaluationReserve 2022-07-31 OC428007 frs-core:SharePremium 2021-08-01 2022-07-31 OC428007 frs-core:SharePremium 2021-07-31 OC428007 frs-core:SharePremium 2022-07-31 OC428007 frs-core:ShareCapital 2021-08-01 2022-07-31 OC428007 frs-core:ShareCapital 2021-07-31 OC428007 frs-core:ShareCapital 2022-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 OC428007 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 OC428007 frs-countries:Europe 2021-08-01 2022-07-31 OC428007 frs-countries:NorthAmerica 2021-08-01 2022-07-31 OC428007 frs-countries:SouthAmerica 2021-08-01 2022-07-31 OC428007 frs-countries:Asia 2021-08-01 2022-07-31 OC428007 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 OC428007 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 OC428007 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 OC428007 frs-bus:CompanyLimitedByGuarantee 2021-08-01 2022-07-31 OC428007 frs-bus:LimitedLiabilityPartnershipLLP 2021-08-01 2022-07-31 OC428007 frs-bus:LimitedLiabilityPartnershipsSORP 2021-08-01 2022-07-31 OC428007 frs-bus:FullAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:FilletedAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:AbridgedAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:FRS102 2021-08-01 2022-07-31 OC428007 frs-bus:MediumEntities 2021-08-01 2022-07-31 OC428007 frs-bus:SmallEntities 2021-08-01 2022-07-31 OC428007 frs-bus:EntityHasNeverTraded 2021-08-01 2022-07-31 OC428007 frs-bus:EntityNoLongerTradingButTradedInPast 2021-08-01 2022-07-31 OC428007 frs-bus:Audited 2021-08-01 2022-07-31 OC428007 frs-bus:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 OC428007 frs-bus:AuditExemptWithAccountantsReport 2021-08-01 2022-07-31 OC428007 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:LargeCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:SmallCompaniesRegimeForAccounts 2021-08-01 2022-07-31 OC428007 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 OC428007 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 OC428007 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-08-01 2022-07-31 OC428007 frs-bus:OrdinaryShareClass1 2021-08-01 2022-07-31 OC428007 frs-bus:OrdinaryShareClass1 2021-07-31 OC428007 frs-bus:OrdinaryShareClass1 2022-07-31 OC428007 frs-bus:OrdinaryShareClass2 2021-08-01 2022-07-31 OC428007 frs-bus:OrdinaryShareClass2 2021-07-31 OC428007 frs-bus:OrdinaryShareClass2 2022-07-31 OC428007 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 OC428007 frs-bus:OrdinaryShareClass3 2021-07-31 OC428007 frs-bus:OrdinaryShareClass3 2022-07-31 OC428007 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 OC428007 frs-bus:OrdinaryShareClass4 2021-07-31 OC428007 frs-bus:OrdinaryShareClass4 2022-07-31 OC428007 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 OC428007 frs-bus:OrdinaryShareClass5 2021-07-31 OC428007 frs-bus:OrdinaryShareClass5 2022-07-31 OC428007 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 OC428007 frs-bus:PreferenceShareClass1 2021-07-31 OC428007 frs-bus:PreferenceShareClass1 2022-07-31 OC428007 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 OC428007 frs-bus:PreferenceShareClass2 2021-07-31 OC428007 frs-bus:PreferenceShareClass2 2022-07-31 OC428007 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 OC428007 frs-bus:PreferenceShareClass3 2021-07-31 OC428007 frs-bus:PreferenceShareClass3 2022-07-31 OC428007 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 OC428007 frs-bus:PreferenceShareClass4 2021-07-31 OC428007 frs-bus:PreferenceShareClass4 2022-07-31 OC428007 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 OC428007 frs-bus:PreferenceShareClass5 2021-07-31 OC428007 frs-bus:PreferenceShareClass5 2022-07-31 OC428007 1 2021-08-01 2022-07-31 OC428007 1 2022-07-31 OC428007 1 2021-08-01 2022-07-31 OC428007 frs-core:LeasedAssets 2021-08-01 2022-07-31 OC428007 frs-core:OwnedAssets 2021-08-01 2022-07-31 OC428007 frs-core:CurrencyRisk 2021-08-01 2022-07-31 OC428007 frs-core:MarketRisk 2021-08-01 2022-07-31 OC428007 frs-core:InterestRateRisk 2021-08-01 2022-07-31 OC428007 frs-core:DeferredTaxation 2021-08-01 2022-07-31 OC428007 frs-core:DeferredTaxation 2021-07-31 OC428007 frs-core:DeferredTaxation 2022-07-31 OC428007 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 OC428007 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 OC428007 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 OC428007 frs-core:ProvisionsDeferredTax 2022-07-31 OC428007 frs-core:OtherDeferredTax 2022-07-31 OC428007 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 OC428007 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 OC428007 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 OC428007 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 OC428007 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 OC428007 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 OC428007 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 OC428007 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 OC428007 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 OC428007 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 OC428007 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 OC428007 frs-core:TaxCreditsDeferredTax 2022-07-31 OC428007 frs-core:CostValuation 2021-07-31 OC428007 frs-core:AdditionsToInvestments 2022-07-31 OC428007 frs-core:DisposalsRepaymentsInvestments 2022-07-31 OC428007 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 OC428007 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 OC428007 frs-core:CostValuation 2022-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 OC428007 frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 OC428007 frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 OC428007 dpl-frs:CostSales 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales 2021-07-31 OC428007 dpl-frs:CostSales 2022-07-31 OC428007 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 OC428007 1 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 1 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 1 2022-07-31 OC428007 2 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 2 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 2 2022-07-31 OC428007 3 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 3 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 3 2022-07-31 OC428007 4 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 4 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 4 2022-07-31 OC428007 5 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 5 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 5 2022-07-31 OC428007 6 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 6 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 6 2022-07-31 OC428007 7 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 7 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 7 2022-07-31 OC428007 8 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 8 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 8 2022-07-31 OC428007 9 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 9 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 9 2022-07-31 OC428007 10 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 10 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 10 2022-07-31 OC428007 11 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 11 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 11 2022-07-31 OC428007 12 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 12 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 12 2022-07-31 OC428007 13 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 13 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 13 2022-07-31 OC428007 14 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 14 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 14 2022-07-31 OC428007 15 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 15 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 15 2022-07-31 OC428007 16 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 16 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 16 2022-07-31 OC428007 17 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 17 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 17 2022-07-31 OC428007 18 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 18 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 18 2022-07-31 OC428007 19 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 19 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 19 2022-07-31 OC428007 20 2021-08-01 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments 20 2022-07-31 OC428007 frs-core:Non-currentFinancialInstruments 20 2022-07-31 OC428007 dpl-frs:Item1 2021-08-01 2022-07-31 OC428007 dpl-frs:Item1 2021-07-31 OC428007 dpl-frs:Item1 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 OC428007 dpl-frs:Item2 2021-08-01 2022-07-31 OC428007 dpl-frs:Item2 2021-07-31 OC428007 dpl-frs:Item2 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 OC428007 dpl-frs:Item3 2021-08-01 2022-07-31 OC428007 dpl-frs:Item3 2021-07-31 OC428007 dpl-frs:Item3 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 OC428007 dpl-frs:Item4 2021-08-01 2022-07-31 OC428007 dpl-frs:Item4 2021-07-31 OC428007 dpl-frs:Item4 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 OC428007 dpl-frs:Item5 2021-08-01 2022-07-31 OC428007 dpl-frs:Item5 2021-07-31 OC428007 dpl-frs:Item5 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 OC428007 dpl-frs:Item6 2021-08-01 2022-07-31 OC428007 dpl-frs:Item6 2021-07-31 OC428007 dpl-frs:Item6 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 OC428007 dpl-frs:Item7 2021-08-01 2022-07-31 OC428007 dpl-frs:Item7 2021-07-31 OC428007 dpl-frs:Item7 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 OC428007 dpl-frs:Item8 2021-08-01 2022-07-31 OC428007 dpl-frs:Item8 2021-07-31 OC428007 dpl-frs:Item8 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 OC428007 dpl-frs:Item9 2021-08-01 2022-07-31 OC428007 dpl-frs:Item9 2021-07-31 OC428007 dpl-frs:Item9 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 OC428007 dpl-frs:Item10 2021-08-01 2022-07-31 OC428007 dpl-frs:Item10 2021-07-31 OC428007 dpl-frs:Item10 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 OC428007 dpl-frs:Item11 2021-08-01 2022-07-31 OC428007 dpl-frs:Item11 2021-07-31 OC428007 dpl-frs:Item11 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 OC428007 dpl-frs:Item12 2021-08-01 2022-07-31 OC428007 dpl-frs:Item12 2021-07-31 OC428007 dpl-frs:Item12 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 OC428007 1 2021-08-01 2022-07-31 OC428007 frs-countries:EnglandWales 2021-08-01 2022-07-31 OC428007 frs-bus:PartnerLLP1 2021-08-01 2022-07-31 OC428007 frs-bus:PartnerLLP1 2022-07-31 OC428007 frs-bus:PartnerLLP1 2022-07-31 OC428007 frs-bus:PartnerLLP2 2021-08-01 2022-07-31 OC428007 frs-bus:PartnerLLP2 2022-07-31 OC428007 frs-bus:PartnerLLP2 2022-07-31 OC428007 frs-bus:PartnerLLP3 2021-08-01 2022-07-31 OC428007 frs-bus:PartnerLLP3 2022-07-31 OC428007 frs-bus:PartnerLLP3 2022-07-31 OC428007 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-07-31 OC428007 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-07-31 OC428007 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-08-01 2021-07-31 OC428007 frs-core:AllSubsidiaries 2020-08-01 2021-07-31 OC428007 frs-core:KeyManagementPersonnel 2020-08-01 2021-07-31 OC428007 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-08-01 2021-07-31 OC428007 frs-core:OtherRelatedParties 2020-08-01 2021-07-31 OC428007 2020-07-31 OC428007 2021-07-31 OC428007 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 2020-08-01 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 2021-07-31 OC428007 frs-core:AfterOneYear 2020-08-01 2021-07-31 OC428007 frs-core:BetweenOneFiveYears 2020-08-01 2021-07-31 OC428007 frs-core:BetweenOneFiveYears 2021-07-31 OC428007 frs-core:ComputerEquipment 2021-07-31 OC428007 frs-core:ComputerEquipment 2020-08-01 2021-07-31 OC428007 frs-core:ComputerEquipment 2020-07-31 OC428007 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-31 OC428007 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-08-01 2021-07-31 OC428007 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-07-31 OC428007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-31 OC428007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-08-01 2021-07-31 OC428007 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-07-31 OC428007 frs-core:FurnitureFittings 2021-07-31 OC428007 frs-core:FurnitureFittings 2020-08-01 2021-07-31 OC428007 frs-core:FurnitureFittings 2020-07-31 OC428007 frs-core:NetGoodwill 2021-07-31 OC428007 frs-core:NetGoodwill 2020-08-01 2021-07-31 OC428007 frs-core:NetGoodwill 2020-07-31 OC428007 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-31 OC428007 frs-core:InvestmentPropertyIncludedWithinPPE 2020-08-01 2021-07-31 OC428007 frs-core:InvestmentPropertyIncludedWithinPPE 2020-07-31 OC428007 frs-core:LandBuildings 2021-07-31 OC428007 frs-core:LandBuildings 2020-08-01 2021-07-31 OC428007 frs-core:LandBuildings 2020-07-31 OC428007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-31 OC428007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-08-01 2021-07-31 OC428007 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-07-31 OC428007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-31 OC428007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-08-01 2021-07-31 OC428007 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-07-31 OC428007 frs-core:MoreThanFiveYears 2020-08-01 2021-07-31 OC428007 frs-core:MoreThanFiveYears 2021-07-31 OC428007 frs-core:MotorVehicles 2021-07-31 OC428007 frs-core:MotorVehicles 2020-08-01 2021-07-31 OC428007 frs-core:MotorVehicles 2020-07-31 OC428007 frs-core:OtherResidualIntangibleAssets 2021-07-31 OC428007 frs-core:OtherResidualIntangibleAssets 2020-08-01 2021-07-31 OC428007 frs-core:OtherResidualIntangibleAssets 2020-07-31 OC428007 frs-core:PlantMachinery 2021-07-31 OC428007 frs-core:PlantMachinery 2020-08-01 2021-07-31 OC428007 frs-core:PlantMachinery 2020-07-31 OC428007 frs-core:Secured 2021-07-31 OC428007 frs-core:Unsecured 2021-07-31 OC428007 frs-core:WithinOneYear 2020-08-01 2021-07-31 OC428007 frs-core:WithinOneYear 2021-07-31 OC428007 frs-core:CapitalRedemptionReserve 2020-08-01 2021-07-31 OC428007 frs-core:CapitalRedemptionReserve 2020-07-31 OC428007 frs-core:CapitalRedemptionReserve 2021-07-31 OC428007 frs-core:OtherReservesSubtotal 2020-08-01 2021-07-31 OC428007 frs-core:OtherReservesSubtotal 2020-07-31 OC428007 frs-core:OtherReservesSubtotal 2021-07-31 OC428007 frs-core:RevaluationReserve 2020-08-01 2021-07-31 OC428007 frs-core:RevaluationReserve 2020-07-31 OC428007 frs-core:RevaluationReserve 2021-07-31 OC428007 frs-core:SharePremium 2020-08-01 2021-07-31 OC428007 frs-core:SharePremium 2020-07-31 OC428007 frs-core:SharePremium 2021-07-31 OC428007 frs-core:ShareCapital 2020-08-01 2021-07-31 OC428007 frs-core:ShareCapital 2020-07-31 OC428007 frs-core:ShareCapital 2021-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2020-08-01 2021-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2020-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 OC428007 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-07-31 OC428007 frs-countries:UnitedKingdom 2020-08-01 2021-07-31 OC428007 frs-countries:Europe 2020-08-01 2021-07-31 OC428007 frs-countries:NorthAmerica 2020-08-01 2021-07-31 OC428007 frs-countries:SouthAmerica 2020-08-01 2021-07-31 OC428007 frs-countries:Asia 2020-08-01 2021-07-31 OC428007 frs-countries:RestWorldOutsideUK 2020-08-01 2021-07-31 OC428007 frs-bus:HighestPaidDirector 2020-08-01 2021-07-31 OC428007 frs-bus:PrivateLimitedCompanyLtd 2020-08-01 2021-07-31 OC428007 frs-bus:CompanyLimitedByGuarantee 2020-08-01 2021-07-31 OC428007 frs-bus:LimitedLiabilityPartnershipLLP 2020-08-01 2021-07-31 OC428007 frs-bus:LimitedLiabilityPartnershipsSORP 2020-08-01 2021-07-31 OC428007 frs-bus:FullAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:FilletedAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:AbridgedAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:FRS102 2020-08-01 2021-07-31 OC428007 frs-bus:MediumEntities 2020-08-01 2021-07-31 OC428007 frs-bus:SmallEntities 2020-08-01 2021-07-31 OC428007 frs-bus:EntityHasNeverTraded 2020-08-01 2021-07-31 OC428007 frs-bus:EntityNoLongerTradingButTradedInPast 2020-08-01 2021-07-31 OC428007 frs-bus:Audited 2020-08-01 2021-07-31 OC428007 frs-bus:AuditExempt-NoAccountantsReport 2020-08-01 2021-07-31 OC428007 frs-bus:AuditExemptWithAccountantsReport 2020-08-01 2021-07-31 OC428007 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:LargeCompaniesRegimeForAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:SmallCompaniesRegimeForAccounts 2020-08-01 2021-07-31 OC428007 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-08-01 2021-07-31 OC428007 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-08-01 2021-07-31 OC428007 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-08-01 2021-07-31 OC428007 frs-bus:OrdinaryShareClass1 2020-08-01 2021-07-31 OC428007 frs-bus:OrdinaryShareClass1 2020-07-31 OC428007 frs-bus:OrdinaryShareClass1 2021-07-31 OC428007 frs-bus:OrdinaryShareClass2 2020-08-01 2021-07-31 OC428007 frs-bus:OrdinaryShareClass2 2020-07-31 OC428007 frs-bus:OrdinaryShareClass2 2021-07-31 OC428007 frs-bus:OrdinaryShareClass3 2020-08-01 2021-07-31 OC428007 frs-bus:OrdinaryShareClass3 2020-07-31 OC428007 frs-bus:OrdinaryShareClass3 2021-07-31 OC428007 frs-bus:OrdinaryShareClass4 2020-08-01 2021-07-31 OC428007 frs-bus:OrdinaryShareClass4 2020-07-31 OC428007 frs-bus:OrdinaryShareClass4 2021-07-31 OC428007 frs-bus:OrdinaryShareClass5 2020-08-01 2021-07-31 OC428007 frs-bus:OrdinaryShareClass5 2020-07-31 OC428007 frs-bus:OrdinaryShareClass5 2021-07-31 OC428007 frs-bus:PreferenceShareClass1 2020-08-01 2021-07-31 OC428007 frs-bus:PreferenceShareClass1 2020-07-31 OC428007 frs-bus:PreferenceShareClass1 2021-07-31 OC428007 frs-bus:PreferenceShareClass2 2020-08-01 2021-07-31 OC428007 frs-bus:PreferenceShareClass2 2020-07-31 OC428007 frs-bus:PreferenceShareClass2 2021-07-31 OC428007 frs-bus:PreferenceShareClass3 2020-08-01 2021-07-31 OC428007 frs-bus:PreferenceShareClass3 2020-07-31 OC428007 frs-bus:PreferenceShareClass3 2021-07-31 OC428007 frs-bus:PreferenceShareClass4 2020-08-01 2021-07-31 OC428007 frs-bus:PreferenceShareClass4 2020-07-31 OC428007 frs-bus:PreferenceShareClass4 2021-07-31 OC428007 frs-bus:PreferenceShareClass5 2020-08-01 2021-07-31 OC428007 frs-bus:PreferenceShareClass5 2020-07-31 OC428007 frs-bus:PreferenceShareClass5 2021-07-31 OC428007 1 2020-08-01 2021-07-31 OC428007 1 2021-07-31 OC428007 1 2020-08-01 2021-07-31 OC428007 frs-core:LeasedAssets 2020-08-01 2021-07-31 OC428007 frs-core:OwnedAssets 2020-08-01 2021-07-31 OC428007 frs-core:CurrencyRisk 2020-08-01 2021-07-31 OC428007 frs-core:MarketRisk 2020-08-01 2021-07-31 OC428007 frs-core:InterestRateRisk 2020-08-01 2021-07-31 OC428007 frs-core:DeferredTaxation 2020-08-01 2021-07-31 OC428007 frs-core:DeferredTaxation 2020-07-31 OC428007 frs-core:DeferredTaxation 2021-07-31 OC428007 frs-core:OtherProvisionsContingentLiabilities 2020-08-01 2021-07-31 OC428007 frs-core:OtherProvisionsContingentLiabilities 2020-07-31 OC428007 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 OC428007 frs-core:ProvisionsDeferredTax 2021-07-31 OC428007 frs-core:OtherDeferredTax 2021-07-31 OC428007 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-07-31 OC428007 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-07-31 OC428007 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-07-31 OC428007 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-08-01 2021-07-31 OC428007 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-07-31 OC428007 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-08-01 2021-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-08-01 2021-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-07-31 OC428007 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 OC428007 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-07-31 OC428007 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-07-31 OC428007 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-07-31 OC428007 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-07-31 OC428007 frs-core:Share-basedPaymentsDeferredTax 2021-07-31 OC428007 frs-core:TaxCreditsDeferredTax 2021-07-31 OC428007 frs-core:CostValuation 2020-07-31 OC428007 frs-core:AdditionsToInvestments 2021-07-31 OC428007 frs-core:DisposalsRepaymentsInvestments 2021-07-31 OC428007 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-07-31 OC428007 frs-core:OtherIncreaseDecreaseInInvestments 2021-07-31 OC428007 frs-core:CostValuation 2021-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments 2020-07-31 OC428007 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 OC428007 frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:ListedExchangeTraded 2020-07-31 OC428007 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-07-31 OC428007 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-07-31 OC428007 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 OC428007 frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:UnlistedNon-exchangeTraded 2020-07-31 OC428007 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-07-31 OC428007 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-07-31 OC428007 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 OC428007 dpl-frs:CostSales 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales 2020-07-31 OC428007 dpl-frs:CostSales 2021-07-31 OC428007 dpl-frs:DistributionCosts 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses 2020-08-01 2021-07-31 OC428007 1 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 1 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 1 2021-07-31 OC428007 2 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 2 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 2 2021-07-31 OC428007 3 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 3 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 3 2021-07-31 OC428007 4 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 4 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 4 2021-07-31 OC428007 5 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 5 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 5 2021-07-31 OC428007 6 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 6 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 6 2021-07-31 OC428007 7 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 7 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 7 2021-07-31 OC428007 8 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 8 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 8 2021-07-31 OC428007 9 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 9 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 9 2021-07-31 OC428007 10 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 10 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 10 2021-07-31 OC428007 11 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 11 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 11 2021-07-31 OC428007 12 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 12 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 12 2021-07-31 OC428007 13 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 13 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 13 2021-07-31 OC428007 14 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 14 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 14 2021-07-31 OC428007 15 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 15 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 15 2021-07-31 OC428007 16 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 16 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 16 2021-07-31 OC428007 17 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 17 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 17 2021-07-31 OC428007 18 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 18 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 18 2021-07-31 OC428007 19 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 19 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 19 2021-07-31 OC428007 20 2020-08-01 2021-07-31 OC428007 frs-core:CurrentFinancialInstruments 20 2021-07-31 OC428007 frs-core:Non-currentFinancialInstruments 20 2021-07-31 OC428007 dpl-frs:Item1 2020-08-01 2021-07-31 OC428007 dpl-frs:Item1 2020-07-31 OC428007 dpl-frs:Item1 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item1 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item1 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item1 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-08-01 2021-07-31 OC428007 dpl-frs:Item2 2020-08-01 2021-07-31 OC428007 dpl-frs:Item2 2020-07-31 OC428007 dpl-frs:Item2 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item2 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item2 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item2 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-08-01 2021-07-31 OC428007 dpl-frs:Item3 2020-08-01 2021-07-31 OC428007 dpl-frs:Item3 2020-07-31 OC428007 dpl-frs:Item3 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item3 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item3 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item3 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-08-01 2021-07-31 OC428007 dpl-frs:Item4 2020-08-01 2021-07-31 OC428007 dpl-frs:Item4 2020-07-31 OC428007 dpl-frs:Item4 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item4 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item4 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item4 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-08-01 2021-07-31 OC428007 dpl-frs:Item5 2020-08-01 2021-07-31 OC428007 dpl-frs:Item5 2020-07-31 OC428007 dpl-frs:Item5 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item5 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item5 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item5 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-08-01 2021-07-31 OC428007 dpl-frs:Item6 2020-08-01 2021-07-31 OC428007 dpl-frs:Item6 2020-07-31 OC428007 dpl-frs:Item6 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item6 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item6 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item6 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-08-01 2021-07-31 OC428007 dpl-frs:Item7 2020-08-01 2021-07-31 OC428007 dpl-frs:Item7 2020-07-31 OC428007 dpl-frs:Item7 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item7 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item7 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item7 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-08-01 2021-07-31 OC428007 dpl-frs:Item8 2020-08-01 2021-07-31 OC428007 dpl-frs:Item8 2020-07-31 OC428007 dpl-frs:Item8 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item8 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item8 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item8 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-08-01 2021-07-31 OC428007 dpl-frs:Item9 2020-08-01 2021-07-31 OC428007 dpl-frs:Item9 2020-07-31 OC428007 dpl-frs:Item9 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item9 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item9 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item9 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-08-01 2021-07-31 OC428007 dpl-frs:Item10 2020-08-01 2021-07-31 OC428007 dpl-frs:Item10 2020-07-31 OC428007 dpl-frs:Item10 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item10 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item10 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item10 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-08-01 2021-07-31 OC428007 dpl-frs:Item11 2020-08-01 2021-07-31 OC428007 dpl-frs:Item11 2020-07-31 OC428007 dpl-frs:Item11 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item11 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item11 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item11 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-08-01 2021-07-31 OC428007 dpl-frs:Item12 2020-08-01 2021-07-31 OC428007 dpl-frs:Item12 2020-07-31 OC428007 dpl-frs:Item12 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item12 2020-08-01 2021-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item12 2020-07-31 OC428007 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 OC428007 dpl-frs:DistributionCosts dpl-frs:Item12 2020-08-01 2021-07-31 OC428007 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-08-01 2021-07-31 OC428007 1 2020-08-01 2021-07-31 OC428007 frs-countries:EnglandWales 2020-08-01 2021-07-31 OC428007 frs-bus:PartnerLLP1 2020-08-01 2021-07-31 OC428007 frs-bus:PartnerLLP1 2021-07-31 OC428007 frs-bus:PartnerLLP1 2021-07-31 OC428007 frs-bus:PartnerLLP2 2020-08-01 2021-07-31 OC428007 frs-bus:PartnerLLP2 2021-07-31 OC428007 frs-bus:PartnerLLP2 2021-07-31 OC428007 frs-bus:PartnerLLP3 2020-08-01 2021-07-31 OC428007 frs-bus:PartnerLLP3 2021-07-31 OC428007 frs-bus:PartnerLLP3 2021-07-31
Registered number: OC428007
Pivotal Build LLP
Unaudited Financial Statements
For The Year Ended 31 July 2022
Cheltenham Tax Accountants
Chartered Certified Accountants
2 Court Mews
268 London Road
Cheltenham
Gloucestershire
GL52 6HS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC428007
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 1,109,361 1,172,975
Debtors 5 653,665 225,338
Cash at bank and in hand 47 599
1,763,073 1,398,912
Creditors: Amounts Falling Due Within One Year 6 (1,294,913 ) (1,638,022 )
NET CURRENT ASSETS (LIABILITIES) 468,160 (239,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES 468,160 (239,110 )
NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS 468,160 (239,110 )
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 294,416 -
294,416 -
Equity
Members' other interests
Members' capital 173,744 46,642
Other reserves - (285,752)
173,744 (239,110)
468,160 (239,110)
TOTAL MEMBERS' INTEREST
Amounts due from members (395,691) (109,939)
Loans and other debts due to members within one year 294,416 -
Members' other interests 173,744 (239,110)
72,469 (349,049)
Page 1
Page 2
For the year ending 31 July 2022 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Daniel Eaton
Designated Member
26/01/2024
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
Pivotal Build LLP is a limited liability partnership, incorporated in England & Wales, registered number OC428007 . The Registered Office is 2 Court Mews, 268 London Road, Cheltenham, Gloucestershire, GL52 6HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2018 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2021: 2)
2 2
4. Stocks
2022 2021
£ £
Work in progress 1,109,361 1,172,975
1,109,361 1,172,975
5. Debtors
2022 2021
£ £
Due within one year
Related party debtors 253,651 109,219
VAT 4,323 6,180
Amounts due from members 395,691 109,939
653,665 225,338
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 15,280 14,692
Bank loans and overdrafts 624,415 822,272
Related party creditors 146,865 245,905
Individual investment loans 425,600 372,400
Other creditors. 12,753 12,753
Investor Funds 70,000 170,000
1,294,913 1,638,022
Page 4