Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 SC517741 Gregory O'Lone Michael Carlin Robert Grant Robert Grant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC517741 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 SC517741 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 SC517741 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 SC517741 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 SC517741 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 SC517741 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 SC517741 2022-10-31 SC517741 2023-10-31 SC517741 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 2023-10-31 SC517741 frs-core:AfterOneYear 2022-11-01 2023-10-31 SC517741 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 SC517741 frs-core:BetweenOneFiveYears 2023-10-31 SC517741 frs-core:ComputerEquipment 2023-10-31 SC517741 frs-core:ComputerEquipment 2022-11-01 2023-10-31 SC517741 frs-core:ComputerEquipment 2022-10-31 SC517741 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 SC517741 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 SC517741 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 SC517741 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 SC517741 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 SC517741 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 SC517741 frs-core:FurnitureFittings 2023-10-31 SC517741 frs-core:FurnitureFittings 2022-11-01 2023-10-31 SC517741 frs-core:FurnitureFittings 2022-10-31 SC517741 frs-core:NetGoodwill 2023-10-31 SC517741 frs-core:NetGoodwill 2022-11-01 2023-10-31 SC517741 frs-core:NetGoodwill 2022-10-31 SC517741 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 SC517741 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 SC517741 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 SC517741 frs-core:LandBuildings 2023-10-31 SC517741 frs-core:LandBuildings 2022-11-01 2023-10-31 SC517741 frs-core:LandBuildings 2022-10-31 SC517741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 SC517741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 SC517741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 SC517741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 SC517741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 SC517741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 SC517741 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 SC517741 frs-core:MoreThanFiveYears 2023-10-31 SC517741 frs-core:MotorVehicles 2023-10-31 SC517741 frs-core:MotorVehicles 2022-11-01 2023-10-31 SC517741 frs-core:MotorVehicles 2022-10-31 SC517741 frs-core:OtherResidualIntangibleAssets 2023-10-31 SC517741 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 SC517741 frs-core:OtherResidualIntangibleAssets 2022-10-31 SC517741 frs-core:PlantMachinery 2023-10-31 SC517741 frs-core:PlantMachinery 2022-11-01 2023-10-31 SC517741 frs-core:PlantMachinery 2022-10-31 SC517741 frs-core:Secured 2023-10-31 SC517741 frs-core:Unsecured 2023-10-31 SC517741 frs-core:WithinOneYear 2022-11-01 2023-10-31 SC517741 frs-core:WithinOneYear 2023-10-31 SC517741 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 SC517741 frs-core:CapitalRedemptionReserve 2022-10-31 SC517741 frs-core:CapitalRedemptionReserve 2023-10-31 SC517741 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 SC517741 frs-core:OtherReservesSubtotal 2022-10-31 SC517741 frs-core:OtherReservesSubtotal 2023-10-31 SC517741 frs-core:RevaluationReserve 2022-11-01 2023-10-31 SC517741 frs-core:RevaluationReserve 2022-10-31 SC517741 frs-core:RevaluationReserve 2023-10-31 SC517741 frs-core:SharePremium 2022-11-01 2023-10-31 SC517741 frs-core:SharePremium 2022-10-31 SC517741 frs-core:SharePremium 2023-10-31 SC517741 frs-core:ShareCapital 2022-11-01 2023-10-31 SC517741 frs-core:ShareCapital 2022-10-31 SC517741 frs-core:ShareCapital 2023-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 SC517741 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 SC517741 frs-countries:Europe 2022-11-01 2023-10-31 SC517741 frs-countries:NorthAmerica 2022-11-01 2023-10-31 SC517741 frs-countries:SouthAmerica 2022-11-01 2023-10-31 SC517741 frs-countries:Asia 2022-11-01 2023-10-31 SC517741 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 SC517741 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 SC517741 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC517741 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 SC517741 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 SC517741 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 SC517741 frs-bus:FullAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:FRS102 2022-11-01 2023-10-31 SC517741 frs-bus:MediumEntities 2022-11-01 2023-10-31 SC517741 frs-bus:SmallEntities 2022-11-01 2023-10-31 SC517741 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 SC517741 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 SC517741 frs-bus:Audited 2022-11-01 2023-10-31 SC517741 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 SC517741 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 SC517741 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 SC517741 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 SC517741 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 SC517741 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 SC517741 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 SC517741 frs-bus:OrdinaryShareClass1 2022-10-31 SC517741 frs-bus:OrdinaryShareClass1 2023-10-31 SC517741 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 SC517741 frs-bus:OrdinaryShareClass2 2022-10-31 SC517741 frs-bus:OrdinaryShareClass2 2023-10-31 SC517741 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 SC517741 frs-bus:OrdinaryShareClass3 2022-10-31 SC517741 frs-bus:OrdinaryShareClass3 2023-10-31 SC517741 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 SC517741 frs-bus:OrdinaryShareClass4 2022-10-31 SC517741 frs-bus:OrdinaryShareClass4 2023-10-31 SC517741 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 SC517741 frs-bus:OrdinaryShareClass5 2022-10-31 SC517741 frs-bus:OrdinaryShareClass5 2023-10-31 SC517741 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 SC517741 frs-bus:PreferenceShareClass1 2022-10-31 SC517741 frs-bus:PreferenceShareClass1 2023-10-31 SC517741 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 SC517741 frs-bus:PreferenceShareClass2 2022-10-31 SC517741 frs-bus:PreferenceShareClass2 2023-10-31 SC517741 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 SC517741 frs-bus:PreferenceShareClass3 2022-10-31 SC517741 frs-bus:PreferenceShareClass3 2023-10-31 SC517741 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 SC517741 frs-bus:PreferenceShareClass4 2022-10-31 SC517741 frs-bus:PreferenceShareClass4 2023-10-31 SC517741 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 SC517741 frs-bus:PreferenceShareClass5 2022-10-31 SC517741 frs-bus:PreferenceShareClass5 2023-10-31 SC517741 1 2022-11-01 2023-10-31 SC517741 1 2023-10-31 SC517741 1 2022-11-01 2023-10-31 SC517741 frs-core:LeasedAssets 2022-11-01 2023-10-31 SC517741 frs-core:OwnedAssets 2022-11-01 2023-10-31 SC517741 frs-core:CurrencyRisk 2022-11-01 2023-10-31 SC517741 frs-core:MarketRisk 2022-11-01 2023-10-31 SC517741 frs-core:InterestRateRisk 2022-11-01 2023-10-31 SC517741 frs-core:DeferredTaxation 2022-11-01 2023-10-31 SC517741 frs-core:DeferredTaxation 2022-10-31 SC517741 frs-core:DeferredTaxation 2023-10-31 SC517741 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 SC517741 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 SC517741 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 SC517741 frs-core:ProvisionsDeferredTax 2023-10-31 SC517741 frs-core:OtherDeferredTax 2023-10-31 SC517741 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 SC517741 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 SC517741 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 SC517741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 SC517741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 SC517741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 SC517741 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 SC517741 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 SC517741 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 SC517741 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 SC517741 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 SC517741 frs-core:TaxCreditsDeferredTax 2023-10-31 SC517741 frs-core:CostValuation 2022-10-31 SC517741 frs-core:AdditionsToInvestments 2023-10-31 SC517741 frs-core:DisposalsRepaymentsInvestments 2023-10-31 SC517741 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 SC517741 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 SC517741 frs-core:CostValuation 2023-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 SC517741 frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 SC517741 frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 SC517741 dpl-frs:CostSales 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales 2022-10-31 SC517741 dpl-frs:CostSales 2023-10-31 SC517741 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 SC517741 frs-bus:Director1 2022-11-01 2023-10-31 SC517741 frs-bus:Director1 2022-10-31 SC517741 frs-bus:Director1 2023-10-31 SC517741 frs-bus:Director2 2022-11-01 2023-10-31 SC517741 frs-bus:Director2 2022-10-31 SC517741 frs-bus:Director2 2023-10-31 SC517741 frs-bus:Director3 2022-11-01 2023-10-31 SC517741 frs-bus:Director3 2022-10-31 SC517741 frs-bus:Director3 2023-10-31 SC517741 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 SC517741 1 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 1 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 1 2023-10-31 SC517741 2 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 2 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 2 2023-10-31 SC517741 3 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 3 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 3 2023-10-31 SC517741 4 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 4 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 4 2023-10-31 SC517741 5 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 5 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 5 2023-10-31 SC517741 6 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 6 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 6 2023-10-31 SC517741 7 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 7 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 7 2023-10-31 SC517741 8 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 8 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 8 2023-10-31 SC517741 9 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 9 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 9 2023-10-31 SC517741 10 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 10 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 10 2023-10-31 SC517741 11 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 11 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 11 2023-10-31 SC517741 12 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 12 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 12 2023-10-31 SC517741 13 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 13 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 13 2023-10-31 SC517741 14 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 14 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 14 2023-10-31 SC517741 15 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 15 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 15 2023-10-31 SC517741 16 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 16 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 16 2023-10-31 SC517741 17 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 17 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 17 2023-10-31 SC517741 18 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 18 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 18 2023-10-31 SC517741 19 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 19 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 19 2023-10-31 SC517741 20 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments 20 2023-10-31 SC517741 frs-core:Non-currentFinancialInstruments 20 2023-10-31 SC517741 dpl-frs:Item1 2022-11-01 2023-10-31 SC517741 dpl-frs:Item1 2022-10-31 SC517741 dpl-frs:Item1 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 SC517741 dpl-frs:Item2 2022-11-01 2023-10-31 SC517741 dpl-frs:Item2 2022-10-31 SC517741 dpl-frs:Item2 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 SC517741 dpl-frs:Item3 2022-11-01 2023-10-31 SC517741 dpl-frs:Item3 2022-10-31 SC517741 dpl-frs:Item3 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 SC517741 dpl-frs:Item4 2022-11-01 2023-10-31 SC517741 dpl-frs:Item4 2022-10-31 SC517741 dpl-frs:Item4 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 SC517741 dpl-frs:Item5 2022-11-01 2023-10-31 SC517741 dpl-frs:Item5 2022-10-31 SC517741 dpl-frs:Item5 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 SC517741 dpl-frs:Item6 2022-11-01 2023-10-31 SC517741 dpl-frs:Item6 2022-10-31 SC517741 dpl-frs:Item6 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 SC517741 dpl-frs:Item7 2022-11-01 2023-10-31 SC517741 dpl-frs:Item7 2022-10-31 SC517741 dpl-frs:Item7 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 SC517741 dpl-frs:Item8 2022-11-01 2023-10-31 SC517741 dpl-frs:Item8 2022-10-31 SC517741 dpl-frs:Item8 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 SC517741 dpl-frs:Item9 2022-11-01 2023-10-31 SC517741 dpl-frs:Item9 2022-10-31 SC517741 dpl-frs:Item9 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 SC517741 dpl-frs:Item10 2022-11-01 2023-10-31 SC517741 dpl-frs:Item10 2022-10-31 SC517741 dpl-frs:Item10 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 SC517741 dpl-frs:Item11 2022-11-01 2023-10-31 SC517741 dpl-frs:Item11 2022-10-31 SC517741 dpl-frs:Item11 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 SC517741 dpl-frs:Item12 2022-11-01 2023-10-31 SC517741 dpl-frs:Item12 2022-10-31 SC517741 dpl-frs:Item12 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 SC517741 1 2022-11-01 2023-10-31 SC517741 frs-countries:Scotland 2022-11-01 2023-10-31 SC517741 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 SC517741 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 SC517741 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 SC517741 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 SC517741 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 SC517741 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 SC517741 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 SC517741 2021-10-31 SC517741 2022-10-31 SC517741 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 2022-10-31 SC517741 frs-core:AfterOneYear 2021-11-01 2022-10-31 SC517741 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 SC517741 frs-core:BetweenOneFiveYears 2022-10-31 SC517741 frs-core:ComputerEquipment 2022-10-31 SC517741 frs-core:ComputerEquipment 2021-11-01 2022-10-31 SC517741 frs-core:ComputerEquipment 2021-10-31 SC517741 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 SC517741 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 SC517741 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 SC517741 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 SC517741 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 SC517741 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 SC517741 frs-core:FurnitureFittings 2022-10-31 SC517741 frs-core:FurnitureFittings 2021-11-01 2022-10-31 SC517741 frs-core:FurnitureFittings 2021-10-31 SC517741 frs-core:NetGoodwill 2022-10-31 SC517741 frs-core:NetGoodwill 2021-11-01 2022-10-31 SC517741 frs-core:NetGoodwill 2021-10-31 SC517741 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 SC517741 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 SC517741 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 SC517741 frs-core:LandBuildings 2022-10-31 SC517741 frs-core:LandBuildings 2021-11-01 2022-10-31 SC517741 frs-core:LandBuildings 2021-10-31 SC517741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 SC517741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 SC517741 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 SC517741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 SC517741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 SC517741 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 SC517741 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 SC517741 frs-core:MoreThanFiveYears 2022-10-31 SC517741 frs-core:MotorVehicles 2022-10-31 SC517741 frs-core:MotorVehicles 2021-11-01 2022-10-31 SC517741 frs-core:MotorVehicles 2021-10-31 SC517741 frs-core:OtherResidualIntangibleAssets 2022-10-31 SC517741 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 SC517741 frs-core:OtherResidualIntangibleAssets 2021-10-31 SC517741 frs-core:PlantMachinery 2022-10-31 SC517741 frs-core:PlantMachinery 2021-11-01 2022-10-31 SC517741 frs-core:PlantMachinery 2021-10-31 SC517741 frs-core:Secured 2022-10-31 SC517741 frs-core:Unsecured 2022-10-31 SC517741 frs-core:WithinOneYear 2021-11-01 2022-10-31 SC517741 frs-core:WithinOneYear 2022-10-31 SC517741 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 SC517741 frs-core:CapitalRedemptionReserve 2021-10-31 SC517741 frs-core:CapitalRedemptionReserve 2022-10-31 SC517741 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 SC517741 frs-core:OtherReservesSubtotal 2021-10-31 SC517741 frs-core:OtherReservesSubtotal 2022-10-31 SC517741 frs-core:RevaluationReserve 2021-11-01 2022-10-31 SC517741 frs-core:RevaluationReserve 2021-10-31 SC517741 frs-core:RevaluationReserve 2022-10-31 SC517741 frs-core:SharePremium 2021-11-01 2022-10-31 SC517741 frs-core:SharePremium 2021-10-31 SC517741 frs-core:SharePremium 2022-10-31 SC517741 frs-core:ShareCapital 2021-11-01 2022-10-31 SC517741 frs-core:ShareCapital 2021-10-31 SC517741 frs-core:ShareCapital 2022-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 SC517741 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 SC517741 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 SC517741 frs-countries:Europe 2021-11-01 2022-10-31 SC517741 frs-countries:NorthAmerica 2021-11-01 2022-10-31 SC517741 frs-countries:SouthAmerica 2021-11-01 2022-10-31 SC517741 frs-countries:Asia 2021-11-01 2022-10-31 SC517741 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 SC517741 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 SC517741 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 SC517741 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 SC517741 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 SC517741 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 SC517741 frs-bus:FullAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:FRS102 2021-11-01 2022-10-31 SC517741 frs-bus:MediumEntities 2021-11-01 2022-10-31 SC517741 frs-bus:SmallEntities 2021-11-01 2022-10-31 SC517741 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 SC517741 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 SC517741 frs-bus:Audited 2021-11-01 2022-10-31 SC517741 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 SC517741 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 SC517741 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 SC517741 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 SC517741 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 SC517741 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 SC517741 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 SC517741 frs-bus:OrdinaryShareClass1 2021-10-31 SC517741 frs-bus:OrdinaryShareClass1 2022-10-31 SC517741 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 SC517741 frs-bus:OrdinaryShareClass2 2021-10-31 SC517741 frs-bus:OrdinaryShareClass2 2022-10-31 SC517741 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 SC517741 frs-bus:OrdinaryShareClass3 2021-10-31 SC517741 frs-bus:OrdinaryShareClass3 2022-10-31 SC517741 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 SC517741 frs-bus:OrdinaryShareClass4 2021-10-31 SC517741 frs-bus:OrdinaryShareClass4 2022-10-31 SC517741 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 SC517741 frs-bus:OrdinaryShareClass5 2021-10-31 SC517741 frs-bus:OrdinaryShareClass5 2022-10-31 SC517741 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 SC517741 frs-bus:PreferenceShareClass1 2021-10-31 SC517741 frs-bus:PreferenceShareClass1 2022-10-31 SC517741 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 SC517741 frs-bus:PreferenceShareClass2 2021-10-31 SC517741 frs-bus:PreferenceShareClass2 2022-10-31 SC517741 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 SC517741 frs-bus:PreferenceShareClass3 2021-10-31 SC517741 frs-bus:PreferenceShareClass3 2022-10-31 SC517741 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 SC517741 frs-bus:PreferenceShareClass4 2021-10-31 SC517741 frs-bus:PreferenceShareClass4 2022-10-31 SC517741 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 SC517741 frs-bus:PreferenceShareClass5 2021-10-31 SC517741 frs-bus:PreferenceShareClass5 2022-10-31 SC517741 1 2021-11-01 2022-10-31 SC517741 1 2022-10-31 SC517741 1 2021-11-01 2022-10-31 SC517741 frs-core:LeasedAssets 2021-11-01 2022-10-31 SC517741 frs-core:OwnedAssets 2021-11-01 2022-10-31 SC517741 frs-core:CurrencyRisk 2021-11-01 2022-10-31 SC517741 frs-core:MarketRisk 2021-11-01 2022-10-31 SC517741 frs-core:InterestRateRisk 2021-11-01 2022-10-31 SC517741 frs-core:DeferredTaxation 2021-11-01 2022-10-31 SC517741 frs-core:DeferredTaxation 2021-10-31 SC517741 frs-core:DeferredTaxation 2022-10-31 SC517741 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 SC517741 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 SC517741 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 SC517741 frs-core:ProvisionsDeferredTax 2022-10-31 SC517741 frs-core:OtherDeferredTax 2022-10-31 SC517741 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 SC517741 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 SC517741 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 SC517741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 SC517741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 SC517741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 SC517741 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 SC517741 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 SC517741 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 SC517741 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 SC517741 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 SC517741 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 SC517741 frs-core:TaxCreditsDeferredTax 2022-10-31 SC517741 frs-core:CostValuation 2021-10-31 SC517741 frs-core:AdditionsToInvestments 2022-10-31 SC517741 frs-core:DisposalsRepaymentsInvestments 2022-10-31 SC517741 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 SC517741 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 SC517741 frs-core:CostValuation 2022-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 SC517741 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 SC517741 frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:ListedExchangeTraded 2021-10-31 SC517741 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 SC517741 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 SC517741 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 SC517741 frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:UnlistedNon-exchangeTraded 2021-10-31 SC517741 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 SC517741 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 SC517741 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 SC517741 dpl-frs:CostSales 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales 2021-10-31 SC517741 dpl-frs:CostSales 2022-10-31 SC517741 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 SC517741 frs-bus:Director1 2021-11-01 2022-10-31 SC517741 frs-bus:Director1 2021-10-31 SC517741 frs-bus:Director1 2022-10-31 SC517741 frs-bus:Director2 2021-11-01 2022-10-31 SC517741 frs-bus:Director2 2021-10-31 SC517741 frs-bus:Director2 2022-10-31 SC517741 frs-bus:Director3 2021-11-01 2022-10-31 SC517741 frs-bus:Director3 2021-10-31 SC517741 frs-bus:Director3 2022-10-31 SC517741 frs-bus:CompanySecretary1 2021-11-01 2022-10-31 SC517741 1 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 1 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 1 2022-10-31 SC517741 2 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 2 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 2 2022-10-31 SC517741 3 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 3 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 3 2022-10-31 SC517741 4 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 4 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 4 2022-10-31 SC517741 5 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 5 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 5 2022-10-31 SC517741 6 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 6 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 6 2022-10-31 SC517741 7 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 7 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 7 2022-10-31 SC517741 8 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 8 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 8 2022-10-31 SC517741 9 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 9 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 9 2022-10-31 SC517741 10 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 10 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 10 2022-10-31 SC517741 11 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 11 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 11 2022-10-31 SC517741 12 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 12 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 12 2022-10-31 SC517741 13 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 13 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 13 2022-10-31 SC517741 14 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 14 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 14 2022-10-31 SC517741 15 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 15 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 15 2022-10-31 SC517741 16 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 16 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 16 2022-10-31 SC517741 17 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 17 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 17 2022-10-31 SC517741 18 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 18 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 18 2022-10-31 SC517741 19 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 19 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 19 2022-10-31 SC517741 20 2021-11-01 2022-10-31 SC517741 frs-core:CurrentFinancialInstruments 20 2022-10-31 SC517741 frs-core:Non-currentFinancialInstruments 20 2022-10-31 SC517741 dpl-frs:Item1 2021-11-01 2022-10-31 SC517741 dpl-frs:Item1 2021-10-31 SC517741 dpl-frs:Item1 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 SC517741 dpl-frs:Item2 2021-11-01 2022-10-31 SC517741 dpl-frs:Item2 2021-10-31 SC517741 dpl-frs:Item2 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 SC517741 dpl-frs:Item3 2021-11-01 2022-10-31 SC517741 dpl-frs:Item3 2021-10-31 SC517741 dpl-frs:Item3 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 SC517741 dpl-frs:Item4 2021-11-01 2022-10-31 SC517741 dpl-frs:Item4 2021-10-31 SC517741 dpl-frs:Item4 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 SC517741 dpl-frs:Item5 2021-11-01 2022-10-31 SC517741 dpl-frs:Item5 2021-10-31 SC517741 dpl-frs:Item5 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 SC517741 dpl-frs:Item6 2021-11-01 2022-10-31 SC517741 dpl-frs:Item6 2021-10-31 SC517741 dpl-frs:Item6 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 SC517741 dpl-frs:Item7 2021-11-01 2022-10-31 SC517741 dpl-frs:Item7 2021-10-31 SC517741 dpl-frs:Item7 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 SC517741 dpl-frs:Item8 2021-11-01 2022-10-31 SC517741 dpl-frs:Item8 2021-10-31 SC517741 dpl-frs:Item8 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 SC517741 dpl-frs:Item9 2021-11-01 2022-10-31 SC517741 dpl-frs:Item9 2021-10-31 SC517741 dpl-frs:Item9 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 SC517741 dpl-frs:Item10 2021-11-01 2022-10-31 SC517741 dpl-frs:Item10 2021-10-31 SC517741 dpl-frs:Item10 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 SC517741 dpl-frs:Item11 2021-11-01 2022-10-31 SC517741 dpl-frs:Item11 2021-10-31 SC517741 dpl-frs:Item11 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 SC517741 dpl-frs:Item12 2021-11-01 2022-10-31 SC517741 dpl-frs:Item12 2021-10-31 SC517741 dpl-frs:Item12 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 SC517741 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 SC517741 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 SC517741 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 SC517741 1 2021-11-01 2022-10-31 SC517741 frs-countries:Scotland 2021-11-01 2022-10-31
Registered number: SC517741
PRO CLAD ROOFING LTD
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: SC517741
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,372 137,563
101,372 137,563
CURRENT ASSETS
Stocks 5 19,720 33,463
Debtors 6 168,268 409,854
Cash at bank and in hand 1,252,379 907,623
1,440,367 1,350,940
Creditors: Amounts Falling Due Within One Year 7 (303,065 ) (394,533 )
NET CURRENT ASSETS (LIABILITIES) 1,137,302 956,407
TOTAL ASSETS LESS CURRENT LIABILITIES 1,238,674 1,093,970
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,343 ) (34,391 )
NET ASSETS 1,213,331 1,059,579
CAPITAL AND RESERVES
Called up share capital 8 450 450
Profit and Loss Account 1,212,881 1,059,129
SHAREHOLDERS' FUNDS 1,213,331 1,059,579
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
Gregory O'Lone
Director
Robert Grant
Director
20 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
PRO CLAD ROOFING LTD is a private company, limited by shares, incorporated in Scotland, registered number SC517741 . The registered office is Unit 4, Mineral Yard Clarkston Road, Clarkston, Glasgow, G76 8NE.
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. 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:
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Computer Equipment 33.33% straight line
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. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
2.6. Taxation
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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 18)
15 18
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 12,059 221,449 4,063 237,571
Additions - 34,995 - 34,995
Disposals - (28,923 ) - (28,923 )
As at 31 October 2023 12,059 227,521 4,063 243,643
Depreciation
As at 1 November 2022 8,210 88,203 3,595 100,008
Provided during the period 1,713 56,754 467 58,934
Disposals - (16,671 ) - (16,671 )
As at 31 October 2023 9,923 128,286 4,062 142,271
Net Book Value
As at 31 October 2023 2,136 99,235 1 101,372
As at 1 November 2022 3,849 133,246 468 137,563
5. Stocks
2023 2022
£ £
Stock 10,000 15,297
Work in progress 9,720 18,166
19,720 33,463
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 135,249 408,929
Other debtors 33,019 925
168,268 409,854
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 78,391 88,376
Other loans - 1,524
Other creditors 26,659 17,599
Taxation and social security 198,015 287,034
303,065 394,533
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 450 450
Page 5