Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 13728219 Mr Barzi Ali iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13728219 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13728219 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 13728219 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 13728219 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 13728219 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 13728219 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 13728219 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 13728219 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 13728219 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 13728219 2022-11-30 13728219 2023-11-30 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13728219 dpl-frs:Item7 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 13728219 dpl-frs:Item8 2022-12-01 2023-11-30 13728219 dpl-frs:Item8 2022-11-30 13728219 dpl-frs:Item8 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 13728219 dpl-frs:Item9 2022-12-01 2023-11-30 13728219 dpl-frs:Item9 2022-11-30 13728219 dpl-frs:Item9 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 13728219 dpl-frs:Item10 2022-12-01 2023-11-30 13728219 dpl-frs:Item10 2022-11-30 13728219 dpl-frs:Item10 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13728219 dpl-frs:Item11 2022-12-01 2023-11-30 13728219 dpl-frs:Item11 2022-11-30 13728219 dpl-frs:Item11 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13728219 dpl-frs:Item12 2022-12-01 2023-11-30 13728219 dpl-frs:Item12 2022-11-30 13728219 dpl-frs:Item12 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 13728219 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 13728219 1 2022-12-01 2023-11-30 13728219 frs-countries:EnglandWales 2022-12-01 2023-11-30 13728219 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13728219 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13728219 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 13728219 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 13728219 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 13728219 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 13728219 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 13728219 2021-11-30 13728219 2022-11-30 13728219 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 2022-11-30 13728219 frs-core:AfterOneYear 2021-12-01 2022-11-30 13728219 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 13728219 frs-core:BetweenOneFiveYears 2022-11-30 13728219 frs-core:ComputerEquipment 2022-11-30 13728219 frs-core:ComputerEquipment 2021-12-01 2022-11-30 13728219 frs-core:ComputerEquipment 2021-11-30 13728219 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13728219 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 13728219 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13728219 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13728219 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 13728219 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13728219 frs-core:FurnitureFittings 2022-11-30 13728219 frs-core:FurnitureFittings 2021-12-01 2022-11-30 13728219 frs-core:FurnitureFittings 2021-11-30 13728219 frs-core:NetGoodwill 2022-11-30 13728219 frs-core:NetGoodwill 2021-12-01 2022-11-30 13728219 frs-core:NetGoodwill 2021-11-30 13728219 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13728219 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 13728219 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13728219 frs-core:LandBuildings 2022-11-30 13728219 frs-core:LandBuildings 2021-12-01 2022-11-30 13728219 frs-core:LandBuildings 2021-11-30 13728219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13728219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 13728219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13728219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13728219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 13728219 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13728219 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 13728219 frs-core:MoreThanFiveYears 2022-11-30 13728219 frs-core:MotorVehicles 2022-11-30 13728219 frs-core:MotorVehicles 2021-12-01 2022-11-30 13728219 frs-core:MotorVehicles 2021-11-30 13728219 frs-core:OtherResidualIntangibleAssets 2022-11-30 13728219 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 13728219 frs-core:OtherResidualIntangibleAssets 2021-11-30 13728219 frs-core:PlantMachinery 2022-11-30 13728219 frs-core:PlantMachinery 2021-12-01 2022-11-30 13728219 frs-core:PlantMachinery 2021-11-30 13728219 frs-core:Secured 2022-11-30 13728219 frs-core:Unsecured 2022-11-30 13728219 frs-core:WithinOneYear 2021-12-01 2022-11-30 13728219 frs-core:WithinOneYear 2022-11-30 13728219 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 13728219 frs-core:CapitalRedemptionReserve 2021-11-30 13728219 frs-core:CapitalRedemptionReserve 2022-11-30 13728219 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 13728219 frs-core:OtherReservesSubtotal 2021-11-30 13728219 frs-core:OtherReservesSubtotal 2022-11-30 13728219 frs-core:RevaluationReserve 2021-12-01 2022-11-30 13728219 frs-core:RevaluationReserve 2021-11-30 13728219 frs-core:RevaluationReserve 2022-11-30 13728219 frs-core:SharePremium 2021-12-01 2022-11-30 13728219 frs-core:SharePremium 2021-11-30 13728219 frs-core:SharePremium 2022-11-30 13728219 frs-core:ShareCapital 2021-12-01 2022-11-30 13728219 frs-core:ShareCapital 2021-11-30 13728219 frs-core:ShareCapital 2022-11-30 13728219 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 13728219 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 13728219 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13728219 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13728219 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13728219 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 13728219 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 13728219 frs-countries:Europe 2021-12-01 2022-11-30 13728219 frs-countries:NorthAmerica 2021-12-01 2022-11-30 13728219 frs-countries:SouthAmerica 2021-12-01 2022-11-30 13728219 frs-countries:Asia 2021-12-01 2022-11-30 13728219 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 13728219 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 13728219 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 13728219 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 13728219 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 13728219 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 13728219 frs-bus:FullAccounts 2021-12-01 2022-11-30 13728219 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 13728219 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 13728219 frs-bus:FRS102 2021-12-01 2022-11-30 13728219 frs-bus:MediumEntities 2021-12-01 2022-11-30 13728219 frs-bus:SmallEntities 2021-12-01 2022-11-30 13728219 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 13728219 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 13728219 frs-bus:Audited 2021-12-01 2022-11-30 13728219 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 13728219 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 13728219 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13728219 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13728219 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13728219 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13728219 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13728219 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13728219 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13728219 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 13728219 frs-bus:OrdinaryShareClass1 2021-11-30 13728219 frs-bus:OrdinaryShareClass1 2022-11-30 13728219 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 13728219 frs-bus:OrdinaryShareClass2 2021-11-30 13728219 frs-bus:OrdinaryShareClass2 2022-11-30 13728219 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 13728219 frs-bus:OrdinaryShareClass3 2021-11-30 13728219 frs-bus:OrdinaryShareClass3 2022-11-30 13728219 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 13728219 frs-bus:OrdinaryShareClass4 2021-11-30 13728219 frs-bus:OrdinaryShareClass4 2022-11-30 13728219 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 13728219 frs-bus:OrdinaryShareClass5 2021-11-30 13728219 frs-bus:OrdinaryShareClass5 2022-11-30 13728219 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 13728219 frs-bus:PreferenceShareClass1 2021-11-30 13728219 frs-bus:PreferenceShareClass1 2022-11-30 13728219 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 13728219 frs-bus:PreferenceShareClass2 2021-11-30 13728219 frs-bus:PreferenceShareClass2 2022-11-30 13728219 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 13728219 frs-bus:PreferenceShareClass3 2021-11-30 13728219 frs-bus:PreferenceShareClass3 2022-11-30 13728219 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 13728219 frs-bus:PreferenceShareClass4 2021-11-30 13728219 frs-bus:PreferenceShareClass4 2022-11-30 13728219 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 13728219 frs-bus:PreferenceShareClass5 2021-11-30 13728219 frs-bus:PreferenceShareClass5 2022-11-30 13728219 1 2021-12-01 2022-11-30 13728219 1 2022-11-30 13728219 1 2021-12-01 2022-11-30 13728219 frs-core:LeasedAssets 2021-12-01 2022-11-30 13728219 frs-core:OwnedAssets 2021-12-01 2022-11-30 13728219 frs-core:CurrencyRisk 2021-12-01 2022-11-30 13728219 frs-core:MarketRisk 2021-12-01 2022-11-30 13728219 frs-core:InterestRateRisk 2021-12-01 2022-11-30 13728219 frs-core:DeferredTaxation 2021-12-01 2022-11-30 13728219 frs-core:DeferredTaxation 2021-11-30 13728219 frs-core:DeferredTaxation 2022-11-30 13728219 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 13728219 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13728219 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13728219 frs-core:ProvisionsDeferredTax 2022-11-30 13728219 frs-core:OtherDeferredTax 2022-11-30 13728219 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13728219 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13728219 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 13728219 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 13728219 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13728219 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13728219 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13728219 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 13728219 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13728219 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13728219 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13728219 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 13728219 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 13728219 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 13728219 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 13728219 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 13728219 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 13728219 frs-core:TaxCreditsDeferredTax 2022-11-30 13728219 frs-core:CostValuation 2021-11-30 13728219 frs-core:AdditionsToInvestments 2022-11-30 13728219 frs-core:DisposalsRepaymentsInvestments 2022-11-30 13728219 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 13728219 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 13728219 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 13728219 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 13728219 frs-core:CostValuation 2022-11-30 13728219 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 13728219 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 13728219 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13728219 frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:ListedExchangeTraded 2021-11-30 13728219 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13728219 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13728219 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13728219 frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:UnlistedNon-exchangeTraded 2021-11-30 13728219 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 13728219 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13728219 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13728219 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 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frs-core:CurrentFinancialInstruments 4 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 4 2022-11-30 13728219 5 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 5 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 5 2022-11-30 13728219 6 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 6 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 6 2022-11-30 13728219 7 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 7 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 7 2022-11-30 13728219 8 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 8 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 8 2022-11-30 13728219 9 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 9 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 9 2022-11-30 13728219 10 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 10 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 10 2022-11-30 13728219 11 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 11 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 11 2022-11-30 13728219 12 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 12 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 12 2022-11-30 13728219 13 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 13 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 13 2022-11-30 13728219 14 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 14 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 14 2022-11-30 13728219 15 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 15 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 15 2022-11-30 13728219 16 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 16 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 16 2022-11-30 13728219 17 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 17 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 17 2022-11-30 13728219 18 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 18 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 18 2022-11-30 13728219 19 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 19 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 19 2022-11-30 13728219 20 2021-12-01 2022-11-30 13728219 frs-core:CurrentFinancialInstruments 20 2022-11-30 13728219 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13728219 dpl-frs:Item1 2021-12-01 2022-11-30 13728219 dpl-frs:Item1 2021-11-30 13728219 dpl-frs:Item1 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 13728219 dpl-frs:Item2 2021-12-01 2022-11-30 13728219 dpl-frs:Item2 2021-11-30 13728219 dpl-frs:Item2 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 13728219 dpl-frs:Item3 2021-12-01 2022-11-30 13728219 dpl-frs:Item3 2021-11-30 13728219 dpl-frs:Item3 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 13728219 dpl-frs:Item4 2021-12-01 2022-11-30 13728219 dpl-frs:Item4 2021-11-30 13728219 dpl-frs:Item4 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 13728219 dpl-frs:Item5 2021-12-01 2022-11-30 13728219 dpl-frs:Item5 2021-11-30 13728219 dpl-frs:Item5 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 13728219 dpl-frs:Item6 2021-12-01 2022-11-30 13728219 dpl-frs:Item6 2021-11-30 13728219 dpl-frs:Item6 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 13728219 dpl-frs:Item7 2021-12-01 2022-11-30 13728219 dpl-frs:Item7 2021-11-30 13728219 dpl-frs:Item7 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 13728219 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 13728219 dpl-frs:Item8 2021-12-01 2022-11-30 13728219 dpl-frs:Item8 2021-11-30 13728219 dpl-frs:Item8 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 13728219 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13728219 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13728219 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 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Registered number: 13728219
Rayan Food Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Motif Accounting
17-19 Wharf Street South
Leicester
LE1 2AA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13728219
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 71,764 11,036
71,764 11,036
CURRENT ASSETS
Stocks 5 214,772 119,790
Debtors 6 - 6,638
Cash at bank and in hand 37,956 3,971
252,728 130,399
Creditors: Amounts Falling Due Within One Year 7 (234,454 ) (115,436 )
NET CURRENT ASSETS (LIABILITIES) 18,274 14,963
TOTAL ASSETS LESS CURRENT LIABILITIES 90,038 25,999
Creditors: Amounts Falling Due After More Than One Year 8 (79,903 ) (16,130 )
NET ASSETS 10,135 9,869
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 10,134 9,868
SHAREHOLDERS' FUNDS 10,135 9,869
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 Barzi Ali
Director
13/02/2024
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
Rayan Food Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13728219 . The registered office is 69 Argyle Street, Boston, PE21 8PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.4. 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.
2.5. 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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 8)
12 8
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 - 12,984 12,984
Additions 52,519 20,874 73,393
As at 30 November 2023 52,519 33,858 86,377
Depreciation
As at 1 December 2022 - 1,948 1,948
Provided during the period 7,878 4,787 12,665
As at 30 November 2023 7,878 6,735 14,613
Net Book Value
As at 30 November 2023 44,641 27,123 71,764
As at 1 December 2022 - 11,036 11,036
5. Stocks
2023 2022
£ £
Finished goods 214,772 119,790
214,772 119,790
6. Debtors
2023 2022
£ £
Due within one year
VAT - 6,638
- 6,638
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 223,878 112,950
Corporation tax 6,399 2,223
Other taxes and social security 3,786 263
VAT 391 -
234,454 115,436
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 43,773 -
Directors loan account 36,130 16,130
79,903 16,130
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5