Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09051738 Mark Shaw Max Shaw Kelly Deary iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09051738 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 09051738 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 09051738 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 09051738 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 09051738 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 09051738 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 09051738 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 09051738 2022-10-31 09051738 2023-10-31 09051738 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 2023-10-31 09051738 frs-core:AfterOneYear 2022-11-01 2023-10-31 09051738 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 09051738 frs-core:BetweenOneFiveYears 2023-10-31 09051738 frs-core:ComputerEquipment 2023-10-31 09051738 frs-core:ComputerEquipment 2022-11-01 2023-10-31 09051738 frs-core:ComputerEquipment 2022-10-31 09051738 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 09051738 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 09051738 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 09051738 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 09051738 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 09051738 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 09051738 frs-core:FurnitureFittings 2023-10-31 09051738 frs-core:FurnitureFittings 2022-11-01 2023-10-31 09051738 frs-core:FurnitureFittings 2022-10-31 09051738 frs-core:NetGoodwill 2023-10-31 09051738 frs-core:NetGoodwill 2022-11-01 2023-10-31 09051738 frs-core:NetGoodwill 2022-10-31 09051738 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 09051738 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 09051738 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 09051738 frs-core:LandBuildings 2023-10-31 09051738 frs-core:LandBuildings 2022-11-01 2023-10-31 09051738 frs-core:LandBuildings 2022-10-31 09051738 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 09051738 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 09051738 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 09051738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 09051738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 09051738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 09051738 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 09051738 frs-core:MoreThanFiveYears 2023-10-31 09051738 frs-core:MotorVehicles 2023-10-31 09051738 frs-core:MotorVehicles 2022-11-01 2023-10-31 09051738 frs-core:MotorVehicles 2022-10-31 09051738 frs-core:OtherResidualIntangibleAssets 2023-10-31 09051738 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 09051738 frs-core:OtherResidualIntangibleAssets 2022-10-31 09051738 frs-core:PlantMachinery 2023-10-31 09051738 frs-core:PlantMachinery 2022-11-01 2023-10-31 09051738 frs-core:PlantMachinery 2022-10-31 09051738 frs-core:Secured 2023-10-31 09051738 frs-core:Unsecured 2023-10-31 09051738 frs-core:WithinOneYear 2022-11-01 2023-10-31 09051738 frs-core:WithinOneYear 2023-10-31 09051738 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 09051738 frs-core:CapitalRedemptionReserve 2022-10-31 09051738 frs-core:CapitalRedemptionReserve 2023-10-31 09051738 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 09051738 frs-core:OtherReservesSubtotal 2022-10-31 09051738 frs-core:OtherReservesSubtotal 2023-10-31 09051738 frs-core:RevaluationReserve 2022-11-01 2023-10-31 09051738 frs-core:RevaluationReserve 2022-10-31 09051738 frs-core:RevaluationReserve 2023-10-31 09051738 frs-core:SharePremium 2022-11-01 2023-10-31 09051738 frs-core:SharePremium 2022-10-31 09051738 frs-core:SharePremium 2023-10-31 09051738 frs-core:ShareCapital 2022-11-01 2023-10-31 09051738 frs-core:ShareCapital 2022-10-31 09051738 frs-core:ShareCapital 2023-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 09051738 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 09051738 frs-countries:Europe 2022-11-01 2023-10-31 09051738 frs-countries:NorthAmerica 2022-11-01 2023-10-31 09051738 frs-countries:SouthAmerica 2022-11-01 2023-10-31 09051738 frs-countries:Asia 2022-11-01 2023-10-31 09051738 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 09051738 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 09051738 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09051738 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 09051738 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 09051738 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 09051738 frs-bus:FullAccounts 2022-11-01 2023-10-31 09051738 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09051738 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 09051738 frs-bus:FRS102 2022-11-01 2023-10-31 09051738 frs-bus:MediumEntities 2022-11-01 2023-10-31 09051738 frs-bus:SmallEntities 2022-11-01 2023-10-31 09051738 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 09051738 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 09051738 frs-bus:Audited 2022-11-01 2023-10-31 09051738 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09051738 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 09051738 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09051738 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09051738 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09051738 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09051738 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 09051738 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 09051738 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 09051738 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 09051738 frs-bus:OrdinaryShareClass1 2022-10-31 09051738 frs-bus:OrdinaryShareClass1 2023-10-31 09051738 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 09051738 frs-bus:OrdinaryShareClass2 2022-10-31 09051738 frs-bus:OrdinaryShareClass2 2023-10-31 09051738 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 09051738 frs-bus:OrdinaryShareClass3 2022-10-31 09051738 frs-bus:OrdinaryShareClass3 2023-10-31 09051738 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 09051738 frs-bus:OrdinaryShareClass4 2022-10-31 09051738 frs-bus:OrdinaryShareClass4 2023-10-31 09051738 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 09051738 frs-bus:OrdinaryShareClass5 2022-10-31 09051738 frs-bus:OrdinaryShareClass5 2023-10-31 09051738 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 09051738 frs-bus:PreferenceShareClass1 2022-10-31 09051738 frs-bus:PreferenceShareClass1 2023-10-31 09051738 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 09051738 frs-bus:PreferenceShareClass2 2022-10-31 09051738 frs-bus:PreferenceShareClass2 2023-10-31 09051738 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 09051738 frs-bus:PreferenceShareClass3 2022-10-31 09051738 frs-bus:PreferenceShareClass3 2023-10-31 09051738 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 09051738 frs-bus:PreferenceShareClass4 2022-10-31 09051738 frs-bus:PreferenceShareClass4 2023-10-31 09051738 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 09051738 frs-bus:PreferenceShareClass5 2022-10-31 09051738 frs-bus:PreferenceShareClass5 2023-10-31 09051738 1 2022-11-01 2023-10-31 09051738 1 2023-10-31 09051738 1 2022-11-01 2023-10-31 09051738 frs-core:LeasedAssets 2022-11-01 2023-10-31 09051738 frs-core:OwnedAssets 2022-11-01 2023-10-31 09051738 frs-core:CurrencyRisk 2022-11-01 2023-10-31 09051738 frs-core:MarketRisk 2022-11-01 2023-10-31 09051738 frs-core:InterestRateRisk 2022-11-01 2023-10-31 09051738 frs-core:DeferredTaxation 2022-11-01 2023-10-31 09051738 frs-core:DeferredTaxation 2022-10-31 09051738 frs-core:DeferredTaxation 2023-10-31 09051738 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 09051738 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 09051738 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 09051738 frs-core:ProvisionsDeferredTax 2023-10-31 09051738 frs-core:OtherDeferredTax 2023-10-31 09051738 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 09051738 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 09051738 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 09051738 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 09051738 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 09051738 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 09051738 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 09051738 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 09051738 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 09051738 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 09051738 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 09051738 frs-core:TaxCreditsDeferredTax 2023-10-31 09051738 frs-core:CostValuation 2022-10-31 09051738 frs-core:AdditionsToInvestments 2023-10-31 09051738 frs-core:DisposalsRepaymentsInvestments 2023-10-31 09051738 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 09051738 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 09051738 frs-core:CostValuation 2023-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 09051738 frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 09051738 frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09051738 dpl-frs:CostSales 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales 2022-10-31 09051738 dpl-frs:CostSales 2023-10-31 09051738 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 09051738 frs-bus:Director1 2022-11-01 2023-10-31 09051738 frs-bus:Director1 2022-10-31 09051738 frs-bus:Director1 2023-10-31 09051738 frs-bus:Director2 2022-11-01 2023-10-31 09051738 frs-bus:Director2 2022-10-31 09051738 frs-bus:Director2 2023-10-31 09051738 frs-bus:Director3 2022-11-01 2023-10-31 09051738 frs-bus:Director3 2022-10-31 09051738 frs-bus:Director3 2023-10-31 09051738 1 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 1 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 1 2023-10-31 09051738 2 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 2 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 2 2023-10-31 09051738 3 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 3 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 3 2023-10-31 09051738 4 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 4 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 4 2023-10-31 09051738 5 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 5 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 5 2023-10-31 09051738 6 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 6 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 6 2023-10-31 09051738 7 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 7 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 7 2023-10-31 09051738 8 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 8 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 8 2023-10-31 09051738 9 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 9 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 9 2023-10-31 09051738 10 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 10 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 10 2023-10-31 09051738 11 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 11 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 11 2023-10-31 09051738 12 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 12 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 12 2023-10-31 09051738 13 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 13 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 13 2023-10-31 09051738 14 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 14 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 14 2023-10-31 09051738 15 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 15 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 15 2023-10-31 09051738 16 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 16 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 16 2023-10-31 09051738 17 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 17 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 17 2023-10-31 09051738 18 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 18 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 18 2023-10-31 09051738 19 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 19 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 19 2023-10-31 09051738 20 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments 20 2023-10-31 09051738 frs-core:Non-currentFinancialInstruments 20 2023-10-31 09051738 dpl-frs:Item1 2022-11-01 2023-10-31 09051738 dpl-frs:Item1 2022-10-31 09051738 dpl-frs:Item1 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 09051738 dpl-frs:Item2 2022-11-01 2023-10-31 09051738 dpl-frs:Item2 2022-10-31 09051738 dpl-frs:Item2 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 09051738 dpl-frs:Item3 2022-11-01 2023-10-31 09051738 dpl-frs:Item3 2022-10-31 09051738 dpl-frs:Item3 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 09051738 dpl-frs:Item4 2022-11-01 2023-10-31 09051738 dpl-frs:Item4 2022-10-31 09051738 dpl-frs:Item4 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 09051738 dpl-frs:Item5 2022-11-01 2023-10-31 09051738 dpl-frs:Item5 2022-10-31 09051738 dpl-frs:Item5 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 09051738 dpl-frs:Item6 2022-11-01 2023-10-31 09051738 dpl-frs:Item6 2022-10-31 09051738 dpl-frs:Item6 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 09051738 dpl-frs:Item7 2022-11-01 2023-10-31 09051738 dpl-frs:Item7 2022-10-31 09051738 dpl-frs:Item7 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 09051738 dpl-frs:Item8 2022-11-01 2023-10-31 09051738 dpl-frs:Item8 2022-10-31 09051738 dpl-frs:Item8 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 09051738 dpl-frs:Item9 2022-11-01 2023-10-31 09051738 dpl-frs:Item9 2022-10-31 09051738 dpl-frs:Item9 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 09051738 dpl-frs:Item10 2022-11-01 2023-10-31 09051738 dpl-frs:Item10 2022-10-31 09051738 dpl-frs:Item10 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 09051738 dpl-frs:Item11 2022-11-01 2023-10-31 09051738 dpl-frs:Item11 2022-10-31 09051738 dpl-frs:Item11 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 09051738 dpl-frs:Item12 2022-11-01 2023-10-31 09051738 dpl-frs:Item12 2022-10-31 09051738 dpl-frs:Item12 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 09051738 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 09051738 1 2022-11-01 2023-10-31 09051738 frs-countries:EnglandWales 2022-11-01 2023-10-31 09051738 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 09051738 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 09051738 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 09051738 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 09051738 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 09051738 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 09051738 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 09051738 2021-10-31 09051738 2022-10-31 09051738 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 2022-10-31 09051738 frs-core:AfterOneYear 2021-11-01 2022-10-31 09051738 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 09051738 frs-core:BetweenOneFiveYears 2022-10-31 09051738 frs-core:ComputerEquipment 2022-10-31 09051738 frs-core:ComputerEquipment 2021-11-01 2022-10-31 09051738 frs-core:ComputerEquipment 2021-10-31 09051738 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 09051738 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 09051738 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 09051738 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 09051738 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 09051738 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 09051738 frs-core:FurnitureFittings 2022-10-31 09051738 frs-core:FurnitureFittings 2021-11-01 2022-10-31 09051738 frs-core:FurnitureFittings 2021-10-31 09051738 frs-core:NetGoodwill 2022-10-31 09051738 frs-core:NetGoodwill 2021-11-01 2022-10-31 09051738 frs-core:NetGoodwill 2021-10-31 09051738 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 09051738 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 09051738 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 09051738 frs-core:LandBuildings 2022-10-31 09051738 frs-core:LandBuildings 2021-11-01 2022-10-31 09051738 frs-core:LandBuildings 2021-10-31 09051738 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 09051738 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 09051738 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 09051738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 09051738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 09051738 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 09051738 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 09051738 frs-core:MoreThanFiveYears 2022-10-31 09051738 frs-core:MotorVehicles 2022-10-31 09051738 frs-core:MotorVehicles 2021-11-01 2022-10-31 09051738 frs-core:MotorVehicles 2021-10-31 09051738 frs-core:OtherResidualIntangibleAssets 2022-10-31 09051738 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 09051738 frs-core:OtherResidualIntangibleAssets 2021-10-31 09051738 frs-core:PlantMachinery 2022-10-31 09051738 frs-core:PlantMachinery 2021-11-01 2022-10-31 09051738 frs-core:PlantMachinery 2021-10-31 09051738 frs-core:Secured 2022-10-31 09051738 frs-core:Unsecured 2022-10-31 09051738 frs-core:WithinOneYear 2021-11-01 2022-10-31 09051738 frs-core:WithinOneYear 2022-10-31 09051738 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 09051738 frs-core:CapitalRedemptionReserve 2021-10-31 09051738 frs-core:CapitalRedemptionReserve 2022-10-31 09051738 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 09051738 frs-core:OtherReservesSubtotal 2021-10-31 09051738 frs-core:OtherReservesSubtotal 2022-10-31 09051738 frs-core:RevaluationReserve 2021-11-01 2022-10-31 09051738 frs-core:RevaluationReserve 2021-10-31 09051738 frs-core:RevaluationReserve 2022-10-31 09051738 frs-core:SharePremium 2021-11-01 2022-10-31 09051738 frs-core:SharePremium 2021-10-31 09051738 frs-core:SharePremium 2022-10-31 09051738 frs-core:ShareCapital 2021-11-01 2022-10-31 09051738 frs-core:ShareCapital 2021-10-31 09051738 frs-core:ShareCapital 2022-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 09051738 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 09051738 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 09051738 frs-countries:Europe 2021-11-01 2022-10-31 09051738 frs-countries:NorthAmerica 2021-11-01 2022-10-31 09051738 frs-countries:SouthAmerica 2021-11-01 2022-10-31 09051738 frs-countries:Asia 2021-11-01 2022-10-31 09051738 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 09051738 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 09051738 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 09051738 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 09051738 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 09051738 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 09051738 frs-bus:FullAccounts 2021-11-01 2022-10-31 09051738 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 09051738 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 09051738 frs-bus:FRS102 2021-11-01 2022-10-31 09051738 frs-bus:MediumEntities 2021-11-01 2022-10-31 09051738 frs-bus:SmallEntities 2021-11-01 2022-10-31 09051738 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 09051738 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 09051738 frs-bus:Audited 2021-11-01 2022-10-31 09051738 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 09051738 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 09051738 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 09051738 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 09051738 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 09051738 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 09051738 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 09051738 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 09051738 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 09051738 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 09051738 frs-bus:OrdinaryShareClass1 2021-10-31 09051738 frs-bus:OrdinaryShareClass1 2022-10-31 09051738 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 09051738 frs-bus:OrdinaryShareClass2 2021-10-31 09051738 frs-bus:OrdinaryShareClass2 2022-10-31 09051738 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 09051738 frs-bus:OrdinaryShareClass3 2021-10-31 09051738 frs-bus:OrdinaryShareClass3 2022-10-31 09051738 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 09051738 frs-bus:OrdinaryShareClass4 2021-10-31 09051738 frs-bus:OrdinaryShareClass4 2022-10-31 09051738 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 09051738 frs-bus:OrdinaryShareClass5 2021-10-31 09051738 frs-bus:OrdinaryShareClass5 2022-10-31 09051738 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 09051738 frs-bus:PreferenceShareClass1 2021-10-31 09051738 frs-bus:PreferenceShareClass1 2022-10-31 09051738 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 09051738 frs-bus:PreferenceShareClass2 2021-10-31 09051738 frs-bus:PreferenceShareClass2 2022-10-31 09051738 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 09051738 frs-bus:PreferenceShareClass3 2021-10-31 09051738 frs-bus:PreferenceShareClass3 2022-10-31 09051738 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 09051738 frs-bus:PreferenceShareClass4 2021-10-31 09051738 frs-bus:PreferenceShareClass4 2022-10-31 09051738 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 09051738 frs-bus:PreferenceShareClass5 2021-10-31 09051738 frs-bus:PreferenceShareClass5 2022-10-31 09051738 1 2021-11-01 2022-10-31 09051738 1 2022-10-31 09051738 1 2021-11-01 2022-10-31 09051738 frs-core:LeasedAssets 2021-11-01 2022-10-31 09051738 frs-core:OwnedAssets 2021-11-01 2022-10-31 09051738 frs-core:CurrencyRisk 2021-11-01 2022-10-31 09051738 frs-core:MarketRisk 2021-11-01 2022-10-31 09051738 frs-core:InterestRateRisk 2021-11-01 2022-10-31 09051738 frs-core:DeferredTaxation 2021-11-01 2022-10-31 09051738 frs-core:DeferredTaxation 2021-10-31 09051738 frs-core:DeferredTaxation 2022-10-31 09051738 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 09051738 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 09051738 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 09051738 frs-core:ProvisionsDeferredTax 2022-10-31 09051738 frs-core:OtherDeferredTax 2022-10-31 09051738 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 09051738 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 09051738 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 09051738 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 09051738 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 09051738 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 09051738 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 09051738 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 09051738 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 09051738 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 09051738 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 09051738 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 09051738 frs-core:TaxCreditsDeferredTax 2022-10-31 09051738 frs-core:CostValuation 2021-10-31 09051738 frs-core:AdditionsToInvestments 2022-10-31 09051738 frs-core:DisposalsRepaymentsInvestments 2022-10-31 09051738 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 09051738 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 09051738 frs-core:CostValuation 2022-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 09051738 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 09051738 frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:ListedExchangeTraded 2021-10-31 09051738 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 09051738 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 09051738 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 09051738 frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:UnlistedNon-exchangeTraded 2021-10-31 09051738 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 09051738 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 09051738 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 09051738 dpl-frs:CostSales 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales 2021-10-31 09051738 dpl-frs:CostSales 2022-10-31 09051738 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 09051738 frs-bus:Director1 2021-11-01 2022-10-31 09051738 frs-bus:Director1 2021-10-31 09051738 frs-bus:Director1 2022-10-31 09051738 frs-bus:Director2 2021-11-01 2022-10-31 09051738 frs-bus:Director2 2021-10-31 09051738 frs-bus:Director2 2022-10-31 09051738 frs-bus:Director3 2021-11-01 2022-10-31 09051738 frs-bus:Director3 2021-10-31 09051738 frs-bus:Director3 2022-10-31 09051738 1 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 1 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 1 2022-10-31 09051738 2 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 2 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 2 2022-10-31 09051738 3 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 3 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 3 2022-10-31 09051738 4 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 4 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 4 2022-10-31 09051738 5 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 5 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 5 2022-10-31 09051738 6 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 6 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 6 2022-10-31 09051738 7 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 7 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 7 2022-10-31 09051738 8 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 8 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 8 2022-10-31 09051738 9 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 9 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 9 2022-10-31 09051738 10 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 10 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 10 2022-10-31 09051738 11 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 11 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 11 2022-10-31 09051738 12 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 12 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 12 2022-10-31 09051738 13 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 13 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 13 2022-10-31 09051738 14 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 14 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 14 2022-10-31 09051738 15 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 15 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 15 2022-10-31 09051738 16 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 16 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 16 2022-10-31 09051738 17 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 17 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 17 2022-10-31 09051738 18 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 18 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 18 2022-10-31 09051738 19 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 19 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 19 2022-10-31 09051738 20 2021-11-01 2022-10-31 09051738 frs-core:CurrentFinancialInstruments 20 2022-10-31 09051738 frs-core:Non-currentFinancialInstruments 20 2022-10-31 09051738 dpl-frs:Item1 2021-11-01 2022-10-31 09051738 dpl-frs:Item1 2021-10-31 09051738 dpl-frs:Item1 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 09051738 dpl-frs:Item2 2021-11-01 2022-10-31 09051738 dpl-frs:Item2 2021-10-31 09051738 dpl-frs:Item2 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 09051738 dpl-frs:Item3 2021-11-01 2022-10-31 09051738 dpl-frs:Item3 2021-10-31 09051738 dpl-frs:Item3 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 09051738 dpl-frs:Item4 2021-11-01 2022-10-31 09051738 dpl-frs:Item4 2021-10-31 09051738 dpl-frs:Item4 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 09051738 dpl-frs:Item5 2021-11-01 2022-10-31 09051738 dpl-frs:Item5 2021-10-31 09051738 dpl-frs:Item5 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 09051738 dpl-frs:Item6 2021-11-01 2022-10-31 09051738 dpl-frs:Item6 2021-10-31 09051738 dpl-frs:Item6 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 09051738 dpl-frs:Item7 2021-11-01 2022-10-31 09051738 dpl-frs:Item7 2021-10-31 09051738 dpl-frs:Item7 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 09051738 dpl-frs:Item8 2021-11-01 2022-10-31 09051738 dpl-frs:Item8 2021-10-31 09051738 dpl-frs:Item8 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 09051738 dpl-frs:Item9 2021-11-01 2022-10-31 09051738 dpl-frs:Item9 2021-10-31 09051738 dpl-frs:Item9 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 09051738 dpl-frs:Item10 2021-11-01 2022-10-31 09051738 dpl-frs:Item10 2021-10-31 09051738 dpl-frs:Item10 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 09051738 dpl-frs:Item11 2021-11-01 2022-10-31 09051738 dpl-frs:Item11 2021-10-31 09051738 dpl-frs:Item11 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 09051738 dpl-frs:Item12 2021-11-01 2022-10-31 09051738 dpl-frs:Item12 2021-10-31 09051738 dpl-frs:Item12 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 09051738 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 09051738 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 09051738 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 09051738 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 09051738 1 2021-11-01 2022-10-31 09051738 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 09051738
Jodders Inc Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09051738
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 486,747 511,244
486,747 511,244
CURRENT ASSETS
Stocks 5 21,721 16,918
Debtors 6 2,627 1,041
Cash at bank and in hand 16,161 35,836
40,509 53,795
Creditors: Amounts Falling Due Within One Year 7 (130,460 ) (126,495 )
NET CURRENT ASSETS (LIABILITIES) (89,951 ) (72,700 )
TOTAL ASSETS LESS CURRENT LIABILITIES 396,796 438,544
Creditors: Amounts Falling Due After More Than One Year 8 (349,272 ) (384,587 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,650 ) (28,725 )
NET ASSETS 31,874 25,232
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 31,774 25,132
SHAREHOLDERS' FUNDS 31,874 25,232
Page 1
Page 2
For the year ending 31 October 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
Max Shaw
Director
Kelly Deary
Director
9 February 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
Jodders Inc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09051738 . The registered office is The Castle Inn, 2 High Street, Castle Donington, Derbyshire, DE74 2PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 October 2023 (2022: year ended 31 October 2022).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with the Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date, the company has a net current liability position. At the time of signing these accounts, the directors have considered all available information and consider that this does indicate that the company will continue to trade for a period of at least 12 months from the date of signing these accounts.
2.3. 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 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
2.5. 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.
2.6. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans from banks.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found and impairment loss is recognised in the profit and loss account.
Page 3
Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2022: 27)
34 27
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 503,383 - 199,534 702,917
Additions - 3,945 9,915 13,860
As at 31 October 2023 503,383 3,945 209,449 716,777
Depreciation
As at 1 November 2022 69,170 - 122,503 191,673
Provided during the period 10,067 227 28,063 38,357
As at 31 October 2023 79,237 227 150,566 230,030
Net Book Value
As at 31 October 2023 424,146 3,718 58,883 486,747
As at 1 November 2022 434,213 - 77,031 511,244
Page 4
Page 5
5. Stocks
2023 2022
£ £
Stock 21,721 16,918
21,721 16,918
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,486 1,041
Other taxes and social security 141 -
2,627 1,041
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,644 36,392
Bank loans and overdrafts 31,500 32,402
Corporation tax 14,805 4,784
Other taxes and social security - 2,147
VAT 25,760 37,044
Other creditors 599 5,778
Accruals and deferred income 23,462 5,406
Directors' loan accounts 13,690 2,542
130,460 126,495
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 349,272 384,587
349,272 384,587
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5