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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-12-01 2023-11-30 11669028 dpl-frs:Item5 2022-12-01 2023-11-30 11669028 dpl-frs:Item5 2022-11-30 11669028 dpl-frs:Item5 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 11669028 dpl-frs:Item6 2022-12-01 2023-11-30 11669028 dpl-frs:Item6 2022-11-30 11669028 dpl-frs:Item6 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 11669028 dpl-frs:Item7 2022-12-01 2023-11-30 11669028 dpl-frs:Item7 2022-11-30 11669028 dpl-frs:Item7 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 11669028 dpl-frs:Item8 2022-12-01 2023-11-30 11669028 dpl-frs:Item8 2022-11-30 11669028 dpl-frs:Item8 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 11669028 dpl-frs:Item9 2022-12-01 2023-11-30 11669028 dpl-frs:Item9 2022-11-30 11669028 dpl-frs:Item9 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 11669028 dpl-frs:Item10 2022-12-01 2023-11-30 11669028 dpl-frs:Item10 2022-11-30 11669028 dpl-frs:Item10 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 11669028 dpl-frs:Item11 2022-12-01 2023-11-30 11669028 dpl-frs:Item11 2022-11-30 11669028 dpl-frs:Item11 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 11669028 dpl-frs:Item12 2022-12-01 2023-11-30 11669028 dpl-frs:Item12 2022-11-30 11669028 dpl-frs:Item12 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 11669028 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 11669028 1 2022-12-01 2023-11-30 11669028 frs-countries:EnglandWales 2022-12-01 2023-11-30 11669028 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 11669028 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 11669028 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 11669028 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 11669028 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 11669028 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 11669028 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 11669028 2021-11-30 11669028 2022-11-30 11669028 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 2022-11-30 11669028 frs-core:AfterOneYear 2021-12-01 2022-11-30 11669028 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 11669028 frs-core:BetweenOneFiveYears 2022-11-30 11669028 frs-core:ComputerEquipment 2022-11-30 11669028 frs-core:ComputerEquipment 2021-12-01 2022-11-30 11669028 frs-core:ComputerEquipment 2021-11-30 11669028 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 11669028 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 11669028 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 11669028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 11669028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 11669028 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 11669028 frs-core:FurnitureFittings 2022-11-30 11669028 frs-core:FurnitureFittings 2021-12-01 2022-11-30 11669028 frs-core:FurnitureFittings 2021-11-30 11669028 frs-core:NetGoodwill 2022-11-30 11669028 frs-core:NetGoodwill 2021-12-01 2022-11-30 11669028 frs-core:NetGoodwill 2021-11-30 11669028 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 11669028 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 11669028 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 11669028 frs-core:LandBuildings 2022-11-30 11669028 frs-core:LandBuildings 2021-12-01 2022-11-30 11669028 frs-core:LandBuildings 2021-11-30 11669028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 11669028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 11669028 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 11669028 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 11669028 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 11669028 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 11669028 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 11669028 frs-core:MoreThanFiveYears 2022-11-30 11669028 frs-core:MotorVehicles 2022-11-30 11669028 frs-core:MotorVehicles 2021-12-01 2022-11-30 11669028 frs-core:MotorVehicles 2021-11-30 11669028 frs-core:OtherResidualIntangibleAssets 2022-11-30 11669028 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 11669028 frs-core:OtherResidualIntangibleAssets 2021-11-30 11669028 frs-core:PlantMachinery 2022-11-30 11669028 frs-core:PlantMachinery 2021-12-01 2022-11-30 11669028 frs-core:PlantMachinery 2021-11-30 11669028 frs-core:Secured 2022-11-30 11669028 frs-core:Unsecured 2022-11-30 11669028 frs-core:WithinOneYear 2021-12-01 2022-11-30 11669028 frs-core:WithinOneYear 2022-11-30 11669028 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 11669028 frs-core:CapitalRedemptionReserve 2021-11-30 11669028 frs-core:CapitalRedemptionReserve 2022-11-30 11669028 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 11669028 frs-core:OtherReservesSubtotal 2021-11-30 11669028 frs-core:OtherReservesSubtotal 2022-11-30 11669028 frs-core:RevaluationReserve 2021-12-01 2022-11-30 11669028 frs-core:RevaluationReserve 2021-11-30 11669028 frs-core:RevaluationReserve 2022-11-30 11669028 frs-core:SharePremium 2021-12-01 2022-11-30 11669028 frs-core:SharePremium 2021-11-30 11669028 frs-core:SharePremium 2022-11-30 11669028 frs-core:ShareCapital 2021-12-01 2022-11-30 11669028 frs-core:ShareCapital 2021-11-30 11669028 frs-core:ShareCapital 2022-11-30 11669028 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 11669028 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 11669028 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 11669028 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11669028 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 11669028 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 11669028 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 11669028 frs-countries:Europe 2021-12-01 2022-11-30 11669028 frs-countries:NorthAmerica 2021-12-01 2022-11-30 11669028 frs-countries:SouthAmerica 2021-12-01 2022-11-30 11669028 frs-countries:Asia 2021-12-01 2022-11-30 11669028 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 11669028 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 11669028 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 11669028 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 11669028 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 11669028 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 11669028 frs-bus:FullAccounts 2021-12-01 2022-11-30 11669028 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 11669028 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 11669028 frs-bus:FRS102 2021-12-01 2022-11-30 11669028 frs-bus:MediumEntities 2021-12-01 2022-11-30 11669028 frs-bus:SmallEntities 2021-12-01 2022-11-30 11669028 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 11669028 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 11669028 frs-bus:Audited 2021-12-01 2022-11-30 11669028 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 11669028 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 11669028 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11669028 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11669028 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11669028 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11669028 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 11669028 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 11669028 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 11669028 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 11669028 frs-bus:OrdinaryShareClass1 2021-11-30 11669028 frs-bus:OrdinaryShareClass1 2022-11-30 11669028 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 11669028 frs-bus:OrdinaryShareClass2 2021-11-30 11669028 frs-bus:OrdinaryShareClass2 2022-11-30 11669028 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 11669028 frs-bus:OrdinaryShareClass3 2021-11-30 11669028 frs-bus:OrdinaryShareClass3 2022-11-30 11669028 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 11669028 frs-bus:OrdinaryShareClass4 2021-11-30 11669028 frs-bus:OrdinaryShareClass4 2022-11-30 11669028 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 11669028 frs-bus:OrdinaryShareClass5 2021-11-30 11669028 frs-bus:OrdinaryShareClass5 2022-11-30 11669028 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 11669028 frs-bus:PreferenceShareClass1 2021-11-30 11669028 frs-bus:PreferenceShareClass1 2022-11-30 11669028 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 11669028 frs-bus:PreferenceShareClass2 2021-11-30 11669028 frs-bus:PreferenceShareClass2 2022-11-30 11669028 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 11669028 frs-bus:PreferenceShareClass3 2021-11-30 11669028 frs-bus:PreferenceShareClass3 2022-11-30 11669028 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 11669028 frs-bus:PreferenceShareClass4 2021-11-30 11669028 frs-bus:PreferenceShareClass4 2022-11-30 11669028 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 11669028 frs-bus:PreferenceShareClass5 2021-11-30 11669028 frs-bus:PreferenceShareClass5 2022-11-30 11669028 1 2021-12-01 2022-11-30 11669028 1 2022-11-30 11669028 1 2021-12-01 2022-11-30 11669028 frs-core:LeasedAssets 2021-12-01 2022-11-30 11669028 frs-core:OwnedAssets 2021-12-01 2022-11-30 11669028 frs-core:CurrencyRisk 2021-12-01 2022-11-30 11669028 frs-core:MarketRisk 2021-12-01 2022-11-30 11669028 frs-core:InterestRateRisk 2021-12-01 2022-11-30 11669028 frs-core:DeferredTaxation 2021-12-01 2022-11-30 11669028 frs-core:DeferredTaxation 2021-11-30 11669028 frs-core:DeferredTaxation 2022-11-30 11669028 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 11669028 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 11669028 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 11669028 frs-core:ProvisionsDeferredTax 2022-11-30 11669028 frs-core:OtherDeferredTax 2022-11-30 11669028 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 11669028 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 11669028 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 11669028 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 11669028 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 11669028 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 11669028 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 11669028 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 11669028 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 11669028 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 11669028 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 11669028 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 11669028 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 11669028 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 11669028 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 11669028 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 11669028 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 11669028 frs-core:TaxCreditsDeferredTax 2022-11-30 11669028 frs-core:CostValuation 2021-11-30 11669028 frs-core:AdditionsToInvestments 2022-11-30 11669028 frs-core:DisposalsRepaymentsInvestments 2022-11-30 11669028 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 11669028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 11669028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 11669028 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 11669028 frs-core:CostValuation 2022-11-30 11669028 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 11669028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 11669028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 11669028 frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:ListedExchangeTraded 2021-11-30 11669028 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 11669028 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11669028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11669028 frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:UnlistedNon-exchangeTraded 2021-11-30 11669028 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 11669028 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11669028 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11669028 dpl-frs:CostSales 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales 2021-11-30 11669028 dpl-frs:CostSales 2022-11-30 11669028 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 11669028 frs-bus:Director1 2021-12-01 2022-11-30 11669028 frs-bus:Director1 2021-11-30 11669028 frs-bus:Director1 2022-11-30 11669028 frs-bus:Director2 2021-12-01 2022-11-30 11669028 frs-bus:Director2 2021-11-30 11669028 frs-bus:Director2 2022-11-30 11669028 1 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 1 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 1 2022-11-30 11669028 2 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 2 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 2 2022-11-30 11669028 3 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 3 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 3 2022-11-30 11669028 4 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 4 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 4 2022-11-30 11669028 5 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 5 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 5 2022-11-30 11669028 6 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 6 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 6 2022-11-30 11669028 7 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 7 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 7 2022-11-30 11669028 8 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 8 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 8 2022-11-30 11669028 9 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 9 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 9 2022-11-30 11669028 10 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 10 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 10 2022-11-30 11669028 11 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 11 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 11 2022-11-30 11669028 12 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 12 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 12 2022-11-30 11669028 13 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 13 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 13 2022-11-30 11669028 14 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 14 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 14 2022-11-30 11669028 15 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 15 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 15 2022-11-30 11669028 16 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 16 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 16 2022-11-30 11669028 17 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 17 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 17 2022-11-30 11669028 18 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 18 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 18 2022-11-30 11669028 19 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 19 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 19 2022-11-30 11669028 20 2021-12-01 2022-11-30 11669028 frs-core:CurrentFinancialInstruments 20 2022-11-30 11669028 frs-core:Non-currentFinancialInstruments 20 2022-11-30 11669028 dpl-frs:Item1 2021-12-01 2022-11-30 11669028 dpl-frs:Item1 2021-11-30 11669028 dpl-frs:Item1 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 11669028 dpl-frs:Item2 2021-12-01 2022-11-30 11669028 dpl-frs:Item2 2021-11-30 11669028 dpl-frs:Item2 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 11669028 dpl-frs:Item3 2021-12-01 2022-11-30 11669028 dpl-frs:Item3 2021-11-30 11669028 dpl-frs:Item3 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 11669028 dpl-frs:Item4 2021-12-01 2022-11-30 11669028 dpl-frs:Item4 2021-11-30 11669028 dpl-frs:Item4 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 11669028 dpl-frs:Item5 2021-12-01 2022-11-30 11669028 dpl-frs:Item5 2021-11-30 11669028 dpl-frs:Item5 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 11669028 dpl-frs:Item6 2021-12-01 2022-11-30 11669028 dpl-frs:Item6 2021-11-30 11669028 dpl-frs:Item6 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 11669028 dpl-frs:Item7 2021-12-01 2022-11-30 11669028 dpl-frs:Item7 2021-11-30 11669028 dpl-frs:Item7 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 11669028 dpl-frs:Item8 2021-12-01 2022-11-30 11669028 dpl-frs:Item8 2021-11-30 11669028 dpl-frs:Item8 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 11669028 dpl-frs:Item9 2021-12-01 2022-11-30 11669028 dpl-frs:Item9 2021-11-30 11669028 dpl-frs:Item9 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 11669028 dpl-frs:Item10 2021-12-01 2022-11-30 11669028 dpl-frs:Item10 2021-11-30 11669028 dpl-frs:Item10 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 11669028 dpl-frs:Item11 2021-12-01 2022-11-30 11669028 dpl-frs:Item11 2021-11-30 11669028 dpl-frs:Item11 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 11669028 dpl-frs:Item12 2021-12-01 2022-11-30 11669028 dpl-frs:Item12 2021-11-30 11669028 dpl-frs:Item12 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 11669028 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11669028 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 11669028 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 11669028 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 11669028 1 2021-12-01 2022-11-30 11669028 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 11669028
Garthlee Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
VSP Accountancy Services
ACA
188 Victoria Avenue
Hull
East Yorkshire
HU53DY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11669028
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,367 3,000
Investments 5 13,301 13,301
14,668 16,301
CURRENT ASSETS
Debtors 6 12,360 11,700
Cash at bank and in hand 48,411 48,775
60,771 60,475
Creditors: Amounts Falling Due Within One Year 7 (24,777 ) (22,867 )
NET CURRENT ASSETS (LIABILITIES) 35,994 37,608
TOTAL ASSETS LESS CURRENT LIABILITIES 50,662 53,909
NET ASSETS 50,662 53,909
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 50,660 53,907
SHAREHOLDERS' FUNDS 50,662 53,909
Page 1
Page 2
For the year ending 30 November 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 Garth Vickers
Director
29/02/2024
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
Garthlee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11669028 . The registered office is C4DI @ The Dock, 31-38 Queen Street, Hull, HU1 1UU.
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:
Computer Equipment 20% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 8,169
As at 30 November 2023 8,169
Depreciation
As at 1 December 2022 5,169
Provided during the period 1,633
As at 30 November 2023 6,802
Net Book Value
As at 30 November 2023 1,367
As at 1 December 2022 3,000
5. Investments
Other
£
Cost
As at 1 December 2022 13,301
As at 30 November 2023 13,301
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 13,301
As at 1 December 2022 13,301
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,360 11,700
12,360 11,700
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 13,536 12,591
VAT 10,137 9,854
Accruals and deferred income 370 370
Directors' loan accounts 734 52
24,777 22,867
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5