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2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item3 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item3 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-12-01 2023-11-30 8112335 dpl-frs:Item4 2022-12-01 2023-11-30 8112335 dpl-frs:Item4 2022-11-30 8112335 dpl-frs:Item4 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item4 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item4 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item4 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-12-01 2023-11-30 8112335 dpl-frs:Item5 2022-12-01 2023-11-30 8112335 dpl-frs:Item5 2022-11-30 8112335 dpl-frs:Item5 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 8112335 dpl-frs:Item6 2022-12-01 2023-11-30 8112335 dpl-frs:Item6 2022-11-30 8112335 dpl-frs:Item6 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 8112335 dpl-frs:Item7 2022-12-01 2023-11-30 8112335 dpl-frs:Item7 2022-11-30 8112335 dpl-frs:Item7 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 8112335 dpl-frs:Item8 2022-12-01 2023-11-30 8112335 dpl-frs:Item8 2022-11-30 8112335 dpl-frs:Item8 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 8112335 dpl-frs:Item9 2022-12-01 2023-11-30 8112335 dpl-frs:Item9 2022-11-30 8112335 dpl-frs:Item9 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 8112335 dpl-frs:Item10 2022-12-01 2023-11-30 8112335 dpl-frs:Item10 2022-11-30 8112335 dpl-frs:Item10 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 8112335 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 8112335 1 2022-12-01 2023-11-30 8112335 frs-countries:EnglandWales 2022-12-01 2023-11-30 8112335 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 8112335 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 8112335 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 8112335 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 8112335 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 8112335 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 8112335 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 8112335 2021-11-30 8112335 2022-11-30 8112335 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 2022-11-30 8112335 frs-core:AfterOneYear 2021-12-01 2022-11-30 8112335 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 8112335 frs-core:BetweenOneFiveYears 2022-11-30 8112335 frs-core:ComputerEquipment 2022-11-30 8112335 frs-core:ComputerEquipment 2021-12-01 2022-11-30 8112335 frs-core:ComputerEquipment 2021-11-30 8112335 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 8112335 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 8112335 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 8112335 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 8112335 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 8112335 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 8112335 frs-core:FurnitureFittings 2022-11-30 8112335 frs-core:FurnitureFittings 2021-12-01 2022-11-30 8112335 frs-core:FurnitureFittings 2021-11-30 8112335 frs-core:NetGoodwill 2022-11-30 8112335 frs-core:NetGoodwill 2021-12-01 2022-11-30 8112335 frs-core:NetGoodwill 2021-11-30 8112335 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 8112335 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 8112335 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 8112335 frs-core:LandBuildings 2022-11-30 8112335 frs-core:LandBuildings 2021-12-01 2022-11-30 8112335 frs-core:LandBuildings 2021-11-30 8112335 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 8112335 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 8112335 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 8112335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 8112335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 8112335 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 8112335 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 8112335 frs-core:MoreThanFiveYears 2022-11-30 8112335 frs-core:MotorVehicles 2022-11-30 8112335 frs-core:MotorVehicles 2021-12-01 2022-11-30 8112335 frs-core:MotorVehicles 2021-11-30 8112335 frs-core:OtherResidualIntangibleAssets 2022-11-30 8112335 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 8112335 frs-core:OtherResidualIntangibleAssets 2021-11-30 8112335 frs-core:PlantMachinery 2022-11-30 8112335 frs-core:PlantMachinery 2021-12-01 2022-11-30 8112335 frs-core:PlantMachinery 2021-11-30 8112335 frs-core:Secured 2022-11-30 8112335 frs-core:Unsecured 2022-11-30 8112335 frs-core:WithinOneYear 2021-12-01 2022-11-30 8112335 frs-core:WithinOneYear 2022-11-30 8112335 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 8112335 frs-core:CapitalRedemptionReserve 2021-11-30 8112335 frs-core:CapitalRedemptionReserve 2022-11-30 8112335 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 8112335 frs-core:OtherReservesSubtotal 2021-11-30 8112335 frs-core:OtherReservesSubtotal 2022-11-30 8112335 frs-core:RevaluationReserve 2021-12-01 2022-11-30 8112335 frs-core:RevaluationReserve 2021-11-30 8112335 frs-core:RevaluationReserve 2022-11-30 8112335 frs-core:SharePremium 2021-12-01 2022-11-30 8112335 frs-core:SharePremium 2021-11-30 8112335 frs-core:SharePremium 2022-11-30 8112335 frs-core:ShareCapital 2021-12-01 2022-11-30 8112335 frs-core:ShareCapital 2021-11-30 8112335 frs-core:ShareCapital 2022-11-30 8112335 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 8112335 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 8112335 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 8112335 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 8112335 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 8112335 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 8112335 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 8112335 frs-countries:Europe 2021-12-01 2022-11-30 8112335 frs-countries:NorthAmerica 2021-12-01 2022-11-30 8112335 frs-countries:SouthAmerica 2021-12-01 2022-11-30 8112335 frs-countries:Asia 2021-12-01 2022-11-30 8112335 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 8112335 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 8112335 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 8112335 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 8112335 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 8112335 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 8112335 frs-bus:FullAccounts 2021-12-01 2022-11-30 8112335 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 8112335 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 8112335 frs-bus:FRS102 2021-12-01 2022-11-30 8112335 frs-bus:MediumEntities 2021-12-01 2022-11-30 8112335 frs-bus:SmallEntities 2021-12-01 2022-11-30 8112335 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 8112335 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 8112335 frs-bus:Audited 2021-12-01 2022-11-30 8112335 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 8112335 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 8112335 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 8112335 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 8112335 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 8112335 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 8112335 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 8112335 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 8112335 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 8112335 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 8112335 frs-bus:OrdinaryShareClass1 2021-11-30 8112335 frs-bus:OrdinaryShareClass1 2022-11-30 8112335 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 8112335 frs-bus:OrdinaryShareClass2 2021-11-30 8112335 frs-bus:OrdinaryShareClass2 2022-11-30 8112335 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 8112335 frs-bus:OrdinaryShareClass3 2021-11-30 8112335 frs-bus:OrdinaryShareClass3 2022-11-30 8112335 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 8112335 frs-bus:OrdinaryShareClass4 2021-11-30 8112335 frs-bus:OrdinaryShareClass4 2022-11-30 8112335 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 8112335 frs-bus:OrdinaryShareClass5 2021-11-30 8112335 frs-bus:OrdinaryShareClass5 2022-11-30 8112335 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 8112335 frs-bus:PreferenceShareClass1 2021-11-30 8112335 frs-bus:PreferenceShareClass1 2022-11-30 8112335 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 8112335 frs-bus:PreferenceShareClass2 2021-11-30 8112335 frs-bus:PreferenceShareClass2 2022-11-30 8112335 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 8112335 frs-bus:PreferenceShareClass3 2021-11-30 8112335 frs-bus:PreferenceShareClass3 2022-11-30 8112335 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 8112335 frs-bus:PreferenceShareClass4 2021-11-30 8112335 frs-bus:PreferenceShareClass4 2022-11-30 8112335 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 8112335 frs-bus:PreferenceShareClass5 2021-11-30 8112335 frs-bus:PreferenceShareClass5 2022-11-30 8112335 1 2021-12-01 2022-11-30 8112335 1 2022-11-30 8112335 1 2021-12-01 2022-11-30 8112335 frs-core:LeasedAssets 2021-12-01 2022-11-30 8112335 frs-core:OwnedAssets 2021-12-01 2022-11-30 8112335 frs-core:CurrencyRisk 2021-12-01 2022-11-30 8112335 frs-core:MarketRisk 2021-12-01 2022-11-30 8112335 frs-core:InterestRateRisk 2021-12-01 2022-11-30 8112335 frs-core:DeferredTaxation 2021-12-01 2022-11-30 8112335 frs-core:DeferredTaxation 2021-11-30 8112335 frs-core:DeferredTaxation 2022-11-30 8112335 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 8112335 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 8112335 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 8112335 frs-core:ProvisionsDeferredTax 2022-11-30 8112335 frs-core:OtherDeferredTax 2022-11-30 8112335 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 8112335 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 8112335 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 8112335 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 8112335 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 8112335 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 8112335 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 8112335 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 8112335 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 8112335 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 8112335 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 8112335 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 8112335 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 8112335 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 8112335 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 8112335 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 8112335 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 8112335 frs-core:TaxCreditsDeferredTax 2022-11-30 8112335 frs-core:CostValuation 2021-11-30 8112335 frs-core:AdditionsToInvestments 2022-11-30 8112335 frs-core:DisposalsRepaymentsInvestments 2022-11-30 8112335 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 8112335 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 8112335 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 8112335 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 8112335 frs-core:CostValuation 2022-11-30 8112335 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 8112335 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 8112335 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 8112335 frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:ListedExchangeTraded 2021-11-30 8112335 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 8112335 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 8112335 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 8112335 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 8112335 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8112335 frs-core:CurrentFinancialInstruments 8 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 8 2022-11-30 8112335 9 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 9 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 9 2022-11-30 8112335 10 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 10 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 10 2022-11-30 8112335 11 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 11 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 11 2022-11-30 8112335 12 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 12 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 12 2022-11-30 8112335 13 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 13 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 13 2022-11-30 8112335 14 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 14 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 14 2022-11-30 8112335 15 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 15 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 15 2022-11-30 8112335 16 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 16 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 16 2022-11-30 8112335 17 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 17 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 17 2022-11-30 8112335 18 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 18 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 18 2022-11-30 8112335 19 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 19 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 19 2022-11-30 8112335 20 2021-12-01 2022-11-30 8112335 frs-core:CurrentFinancialInstruments 20 2022-11-30 8112335 frs-core:Non-currentFinancialInstruments 20 2022-11-30 8112335 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2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 8112335 dpl-frs:Item6 2021-12-01 2022-11-30 8112335 dpl-frs:Item6 2021-11-30 8112335 dpl-frs:Item6 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 8112335 dpl-frs:Item7 2021-12-01 2022-11-30 8112335 dpl-frs:Item7 2021-11-30 8112335 dpl-frs:Item7 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 8112335 dpl-frs:Item8 2021-12-01 2022-11-30 8112335 dpl-frs:Item8 2021-11-30 8112335 dpl-frs:Item8 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 8112335 dpl-frs:Item9 2021-12-01 2022-11-30 8112335 dpl-frs:Item9 2021-11-30 8112335 dpl-frs:Item9 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 8112335 dpl-frs:Item10 2021-12-01 2022-11-30 8112335 dpl-frs:Item10 2021-11-30 8112335 dpl-frs:Item10 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 8112335 dpl-frs:Item11 2021-12-01 2022-11-30 8112335 dpl-frs:Item11 2021-11-30 8112335 dpl-frs:Item11 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 8112335 dpl-frs:Item12 2021-12-01 2022-11-30 8112335 dpl-frs:Item12 2021-11-30 8112335 dpl-frs:Item12 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 8112335 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 8112335 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 8112335 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 8112335 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 8112335 1 2021-12-01 2022-11-30 8112335 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 8112335
Beechfields Lodge Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 8112335
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,188,953 1,206,973
1,188,953 1,206,973
CURRENT ASSETS
Cash at bank and in hand 12,475 906
12,475 906
Creditors: Amounts Falling Due Within One Year 5 (2,755 ) (2,755 )
NET CURRENT ASSETS (LIABILITIES) 9,720 (1,849 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,198,673 1,205,124
Creditors: Amounts Falling Due After More Than One Year 6 (1,761,611 ) (1,696,691 )
NET LIABILITIES (562,938 ) (491,567 )
CAPITAL AND RESERVES
Called up share capital 7 120 120
Profit and Loss Account (563,058 ) (491,687 )
SHAREHOLDERS' FUNDS (562,938) (491,567)
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 Stephen Kobuszko
Director
6th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beechfields Lodge Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8112335 . The registered office is Bagbeare, Thornbury, Holsworthy, Devon, EX22 7DF.
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:
Freehold Nil
Leasehold 10% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2022 1,035,514 334,696 47,024 11,520
Additions - 18,988 - -
As at 30 November 2023 1,035,514 353,684 47,024 11,520
Depreciation
As at 1 December 2022 - 166,029 44,230 11,522
Provided during the period - 35,368 2,795 -
As at 30 November 2023 - 201,397 47,025 11,522
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2023 1,035,514 152,287 (1 ) (2 )
As at 1 December 2022 1,035,514 168,667 2,794 (2 )
Computer Equipment Total
£ £
Cost
As at 1 December 2022 999 1,429,753
Additions 1,540 20,528
As at 30 November 2023 2,539 1,450,281
Depreciation
As at 1 December 2022 999 222,780
Provided during the period 385 38,548
As at 30 November 2023 1,384 261,328
Net Book Value
As at 30 November 2023 1,155 1,188,953
As at 1 December 2022 - 1,206,973
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Other creditors 4 4
Accruals and deferred income 2,750 2,750
2,755 2,755
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 586,120 271,200
Directors loan account 1,175,491 1,425,491
1,761,611 1,696,691
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120 120
Page 4