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dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 13032931 dpl-frs:Item6 2022-12-01 2023-11-30 13032931 dpl-frs:Item6 2022-11-30 13032931 dpl-frs:Item6 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 13032931 dpl-frs:Item7 2022-12-01 2023-11-30 13032931 dpl-frs:Item7 2022-11-30 13032931 dpl-frs:Item7 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 13032931 dpl-frs:Item8 2022-12-01 2023-11-30 13032931 dpl-frs:Item8 2022-11-30 13032931 dpl-frs:Item8 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 13032931 dpl-frs:Item9 2022-12-01 2023-11-30 13032931 dpl-frs:Item9 2022-11-30 13032931 dpl-frs:Item9 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 13032931 dpl-frs:Item10 2022-12-01 2023-11-30 13032931 dpl-frs:Item10 2022-11-30 13032931 dpl-frs:Item10 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13032931 dpl-frs:Item11 2022-12-01 2023-11-30 13032931 dpl-frs:Item11 2022-11-30 13032931 dpl-frs:Item11 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13032931 dpl-frs:Item12 2022-12-01 2023-11-30 13032931 dpl-frs:Item12 2022-11-30 13032931 dpl-frs:Item12 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 13032931 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 13032931 1 2022-12-01 2023-11-30 13032931 frs-countries:EnglandWales 2022-12-01 2023-11-30 13032931 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13032931 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13032931 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 13032931 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 13032931 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 13032931 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 13032931 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 13032931 2021-11-30 13032931 2022-11-30 13032931 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 2022-11-30 13032931 frs-core:AfterOneYear 2021-12-01 2022-11-30 13032931 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 13032931 frs-core:BetweenOneFiveYears 2022-11-30 13032931 frs-core:ComputerEquipment 2022-11-30 13032931 frs-core:ComputerEquipment 2021-12-01 2022-11-30 13032931 frs-core:ComputerEquipment 2021-11-30 13032931 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13032931 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 13032931 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13032931 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13032931 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 13032931 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13032931 frs-core:FurnitureFittings 2022-11-30 13032931 frs-core:FurnitureFittings 2021-12-01 2022-11-30 13032931 frs-core:FurnitureFittings 2021-11-30 13032931 frs-core:NetGoodwill 2022-11-30 13032931 frs-core:NetGoodwill 2021-12-01 2022-11-30 13032931 frs-core:NetGoodwill 2021-11-30 13032931 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13032931 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 13032931 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13032931 frs-core:LandBuildings 2022-11-30 13032931 frs-core:LandBuildings 2021-12-01 2022-11-30 13032931 frs-core:LandBuildings 2021-11-30 13032931 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13032931 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 13032931 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13032931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13032931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 13032931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13032931 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 13032931 frs-core:MoreThanFiveYears 2022-11-30 13032931 frs-core:MotorVehicles 2022-11-30 13032931 frs-core:MotorVehicles 2021-12-01 2022-11-30 13032931 frs-core:MotorVehicles 2021-11-30 13032931 frs-core:OtherResidualIntangibleAssets 2022-11-30 13032931 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 13032931 frs-core:OtherResidualIntangibleAssets 2021-11-30 13032931 frs-core:PlantMachinery 2022-11-30 13032931 frs-core:PlantMachinery 2021-12-01 2022-11-30 13032931 frs-core:PlantMachinery 2021-11-30 13032931 frs-core:Secured 2022-11-30 13032931 frs-core:Unsecured 2022-11-30 13032931 frs-core:WithinOneYear 2021-12-01 2022-11-30 13032931 frs-core:WithinOneYear 2022-11-30 13032931 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 13032931 frs-core:CapitalRedemptionReserve 2021-11-30 13032931 frs-core:CapitalRedemptionReserve 2022-11-30 13032931 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 13032931 frs-core:OtherReservesSubtotal 2021-11-30 13032931 frs-core:OtherReservesSubtotal 2022-11-30 13032931 frs-core:RevaluationReserve 2021-12-01 2022-11-30 13032931 frs-core:RevaluationReserve 2021-11-30 13032931 frs-core:RevaluationReserve 2022-11-30 13032931 frs-core:SharePremium 2021-12-01 2022-11-30 13032931 frs-core:SharePremium 2021-11-30 13032931 frs-core:SharePremium 2022-11-30 13032931 frs-core:ShareCapital 2021-12-01 2022-11-30 13032931 frs-core:ShareCapital 2021-11-30 13032931 frs-core:ShareCapital 2022-11-30 13032931 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 13032931 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 13032931 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13032931 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13032931 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13032931 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 13032931 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 13032931 frs-countries:Europe 2021-12-01 2022-11-30 13032931 frs-countries:NorthAmerica 2021-12-01 2022-11-30 13032931 frs-countries:SouthAmerica 2021-12-01 2022-11-30 13032931 frs-countries:Asia 2021-12-01 2022-11-30 13032931 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 13032931 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 13032931 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 13032931 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13032931 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13032931 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13032931 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13032931 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13032931 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13032931 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 13032931 frs-bus:OrdinaryShareClass1 2021-11-30 13032931 frs-bus:OrdinaryShareClass1 2022-11-30 13032931 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 13032931 frs-bus:OrdinaryShareClass2 2021-11-30 13032931 frs-bus:OrdinaryShareClass2 2022-11-30 13032931 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 13032931 frs-bus:OrdinaryShareClass3 2021-11-30 13032931 frs-bus:OrdinaryShareClass3 2022-11-30 13032931 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 13032931 frs-bus:OrdinaryShareClass4 2021-11-30 13032931 frs-bus:OrdinaryShareClass4 2022-11-30 13032931 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 13032931 frs-bus:OrdinaryShareClass5 2021-11-30 13032931 frs-bus:OrdinaryShareClass5 2022-11-30 13032931 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 13032931 frs-bus:PreferenceShareClass1 2021-11-30 13032931 frs-bus:PreferenceShareClass1 2022-11-30 13032931 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 13032931 frs-bus:PreferenceShareClass2 2021-11-30 13032931 frs-bus:PreferenceShareClass2 2022-11-30 13032931 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 13032931 frs-bus:PreferenceShareClass3 2021-11-30 13032931 frs-bus:PreferenceShareClass3 2022-11-30 13032931 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 13032931 frs-bus:PreferenceShareClass4 2021-11-30 13032931 frs-bus:PreferenceShareClass4 2022-11-30 13032931 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 13032931 frs-bus:PreferenceShareClass5 2021-11-30 13032931 frs-bus:PreferenceShareClass5 2022-11-30 13032931 1 2021-12-01 2022-11-30 13032931 1 2022-11-30 13032931 1 2021-12-01 2022-11-30 13032931 frs-core:LeasedAssets 2021-12-01 2022-11-30 13032931 frs-core:OwnedAssets 2021-12-01 2022-11-30 13032931 frs-core:CurrencyRisk 2021-12-01 2022-11-30 13032931 frs-core:MarketRisk 2021-12-01 2022-11-30 13032931 frs-core:InterestRateRisk 2021-12-01 2022-11-30 13032931 frs-core:DeferredTaxation 2021-12-01 2022-11-30 13032931 frs-core:DeferredTaxation 2021-11-30 13032931 frs-core:DeferredTaxation 2022-11-30 13032931 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 13032931 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13032931 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13032931 frs-core:ProvisionsDeferredTax 2022-11-30 13032931 frs-core:OtherDeferredTax 2022-11-30 13032931 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13032931 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13032931 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 13032931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 13032931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13032931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13032931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13032931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 13032931 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13032931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13032931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13032931 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 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13032931 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 13032931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13032931 frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:ListedExchangeTraded 2021-11-30 13032931 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13032931 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13032931 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13032931 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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13032931 frs-bus:Director1 2021-12-01 2022-11-30 13032931 frs-bus:Director1 2021-11-30 13032931 frs-bus:Director1 2022-11-30 13032931 1 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 1 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 1 2022-11-30 13032931 2 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 2 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 2 2022-11-30 13032931 3 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 3 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 3 2022-11-30 13032931 4 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 4 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 4 2022-11-30 13032931 5 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 5 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 5 2022-11-30 13032931 6 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 6 2022-11-30 13032931 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13032931 13 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 13 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 13 2022-11-30 13032931 14 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 14 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 14 2022-11-30 13032931 15 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 15 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 15 2022-11-30 13032931 16 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 16 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 16 2022-11-30 13032931 17 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 17 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 17 2022-11-30 13032931 18 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 18 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 18 2022-11-30 13032931 19 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 19 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 19 2022-11-30 13032931 20 2021-12-01 2022-11-30 13032931 frs-core:CurrentFinancialInstruments 20 2022-11-30 13032931 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13032931 dpl-frs:Item1 2021-12-01 2022-11-30 13032931 dpl-frs:Item1 2021-11-30 13032931 dpl-frs:Item1 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 13032931 dpl-frs:Item2 2021-12-01 2022-11-30 13032931 dpl-frs:Item2 2021-11-30 13032931 dpl-frs:Item2 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 13032931 dpl-frs:Item3 2021-12-01 2022-11-30 13032931 dpl-frs:Item3 2021-11-30 13032931 dpl-frs:Item3 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 13032931 dpl-frs:Item4 2021-12-01 2022-11-30 13032931 dpl-frs:Item4 2021-11-30 13032931 dpl-frs:Item4 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 13032931 dpl-frs:Item5 2021-12-01 2022-11-30 13032931 dpl-frs:Item5 2021-11-30 13032931 dpl-frs:Item5 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 13032931 dpl-frs:Item6 2021-12-01 2022-11-30 13032931 dpl-frs:Item6 2021-11-30 13032931 dpl-frs:Item6 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 13032931 dpl-frs:Item7 2021-12-01 2022-11-30 13032931 dpl-frs:Item7 2021-11-30 13032931 dpl-frs:Item7 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 13032931 dpl-frs:Item8 2021-12-01 2022-11-30 13032931 dpl-frs:Item8 2021-11-30 13032931 dpl-frs:Item8 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 13032931 dpl-frs:Item9 2021-12-01 2022-11-30 13032931 dpl-frs:Item9 2021-11-30 13032931 dpl-frs:Item9 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 13032931 dpl-frs:Item10 2021-12-01 2022-11-30 13032931 dpl-frs:Item10 2021-11-30 13032931 dpl-frs:Item10 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 13032931 dpl-frs:Item11 2021-12-01 2022-11-30 13032931 dpl-frs:Item11 2021-11-30 13032931 dpl-frs:Item11 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 13032931 dpl-frs:Item12 2021-12-01 2022-11-30 13032931 dpl-frs:Item12 2021-11-30 13032931 dpl-frs:Item12 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 13032931 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13032931 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13032931 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 13032931 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 13032931 1 2021-12-01 2022-11-30 13032931 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 13032931
HWM Properties Limited
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: 13032931
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 300,000 -
300,000 -
CURRENT ASSETS
Debtors 5 - 1
Cash at bank and in hand 4,162 -
4,162 1
Creditors: Amounts Falling Due Within One Year 6 (93,317 ) -
NET CURRENT ASSETS (LIABILITIES) (89,155 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 210,845 1
Creditors: Amounts Falling Due After More Than One Year 7 (229,500 ) -
NET (LIABILITIES)/ASSETS (18,655 ) 1
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (18,656 ) -
SHAREHOLDERS' FUNDS (18,655) 1
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Harry Maguire
Director
20/02/2024
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
HWM Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13032931 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: )
- -
4. Investment Property
2023
£
Fair Value
As at 1 December 2022 -
Additions 300,000
As at 30 November 2023 300,000
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account - 1
- 1
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 900 -
Director's loan account 499 -
Amounts owed to other participating interests 91,918 -
93,317 -
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 229,500 -
229,500 -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in other creditors is an amount of £499 (£1 in debt in 2022), owed to the company director Mr H Maguire. This loan is interest free and no repayment terms have been agreed.
Included in other creditors is an amount of £91,918 (£0 in 2022), owed to HWM Solutions Limited for which Mr H Maguire is a director. No interest is to be charges and no repayment terms have been agreed.
Page 4