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 04948718 Mrs C Gumbleton Mr M Snowdon Mrs C Gumbleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04948718 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04948718 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 04948718 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 04948718 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 04948718 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 04948718 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 04948718 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 04948718 2022-10-31 04948718 2023-10-31 04948718 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 2023-10-31 04948718 frs-core:AfterOneYear 2022-11-01 2023-10-31 04948718 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 04948718 frs-core:BetweenOneFiveYears 2023-10-31 04948718 frs-core:ComputerEquipment 2023-10-31 04948718 frs-core:ComputerEquipment 2022-11-01 2023-10-31 04948718 frs-core:ComputerEquipment 2022-10-31 04948718 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 04948718 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 04948718 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 04948718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 04948718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 04948718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 04948718 frs-core:FurnitureFittings 2023-10-31 04948718 frs-core:FurnitureFittings 2022-11-01 2023-10-31 04948718 frs-core:FurnitureFittings 2022-10-31 04948718 frs-core:NetGoodwill 2023-10-31 04948718 frs-core:NetGoodwill 2022-11-01 2023-10-31 04948718 frs-core:NetGoodwill 2022-10-31 04948718 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 04948718 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 04948718 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 04948718 frs-core:LandBuildings 2023-10-31 04948718 frs-core:LandBuildings 2022-11-01 2023-10-31 04948718 frs-core:LandBuildings 2022-10-31 04948718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 04948718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 04948718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04948718 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 04948718 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 04948718 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04948718 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 04948718 frs-core:MoreThanFiveYears 2023-10-31 04948718 frs-core:MotorVehicles 2023-10-31 04948718 frs-core:MotorVehicles 2022-11-01 2023-10-31 04948718 frs-core:MotorVehicles 2022-10-31 04948718 frs-core:OtherResidualIntangibleAssets 2023-10-31 04948718 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 04948718 frs-core:OtherResidualIntangibleAssets 2022-10-31 04948718 frs-core:PlantMachinery 2023-10-31 04948718 frs-core:PlantMachinery 2022-11-01 2023-10-31 04948718 frs-core:PlantMachinery 2022-10-31 04948718 frs-core:Secured 2023-10-31 04948718 frs-core:Unsecured 2023-10-31 04948718 frs-core:WithinOneYear 2022-11-01 2023-10-31 04948718 frs-core:WithinOneYear 2023-10-31 04948718 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 04948718 frs-core:CapitalRedemptionReserve 2022-10-31 04948718 frs-core:CapitalRedemptionReserve 2023-10-31 04948718 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 04948718 frs-core:OtherReservesSubtotal 2022-10-31 04948718 frs-core:OtherReservesSubtotal 2023-10-31 04948718 frs-core:RevaluationReserve 2022-11-01 2023-10-31 04948718 frs-core:RevaluationReserve 2022-10-31 04948718 frs-core:RevaluationReserve 2023-10-31 04948718 frs-core:SharePremium 2022-11-01 2023-10-31 04948718 frs-core:SharePremium 2022-10-31 04948718 frs-core:SharePremium 2023-10-31 04948718 frs-core:ShareCapital 2022-11-01 2023-10-31 04948718 frs-core:ShareCapital 2022-10-31 04948718 frs-core:ShareCapital 2023-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 04948718 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 04948718 frs-countries:Europe 2022-11-01 2023-10-31 04948718 frs-countries:NorthAmerica 2022-11-01 2023-10-31 04948718 frs-countries:SouthAmerica 2022-11-01 2023-10-31 04948718 frs-countries:Asia 2022-11-01 2023-10-31 04948718 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 04948718 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 04948718 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 04948718 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 04948718 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 04948718 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 04948718 frs-bus:FullAccounts 2022-11-01 2023-10-31 04948718 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 04948718 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 04948718 frs-bus:FRS102 2022-11-01 2023-10-31 04948718 frs-bus:MediumEntities 2022-11-01 2023-10-31 04948718 frs-bus:SmallEntities 2022-11-01 2023-10-31 04948718 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 04948718 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 04948718 frs-bus:Audited 2022-11-01 2023-10-31 04948718 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 04948718 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 04948718 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04948718 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04948718 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04948718 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04948718 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04948718 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04948718 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04948718 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 04948718 frs-bus:OrdinaryShareClass1 2022-10-31 04948718 frs-bus:OrdinaryShareClass1 2023-10-31 04948718 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 04948718 frs-bus:OrdinaryShareClass2 2022-10-31 04948718 frs-bus:OrdinaryShareClass2 2023-10-31 04948718 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 04948718 frs-bus:OrdinaryShareClass3 2022-10-31 04948718 frs-bus:OrdinaryShareClass3 2023-10-31 04948718 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 04948718 frs-bus:OrdinaryShareClass4 2022-10-31 04948718 frs-bus:OrdinaryShareClass4 2023-10-31 04948718 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 04948718 frs-bus:OrdinaryShareClass5 2022-10-31 04948718 frs-bus:OrdinaryShareClass5 2023-10-31 04948718 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 04948718 frs-bus:PreferenceShareClass1 2022-10-31 04948718 frs-bus:PreferenceShareClass1 2023-10-31 04948718 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 04948718 frs-bus:PreferenceShareClass2 2022-10-31 04948718 frs-bus:PreferenceShareClass2 2023-10-31 04948718 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 04948718 frs-bus:PreferenceShareClass3 2022-10-31 04948718 frs-bus:PreferenceShareClass3 2023-10-31 04948718 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 04948718 frs-bus:PreferenceShareClass4 2022-10-31 04948718 frs-bus:PreferenceShareClass4 2023-10-31 04948718 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 04948718 frs-bus:PreferenceShareClass5 2022-10-31 04948718 frs-bus:PreferenceShareClass5 2023-10-31 04948718 1 2022-11-01 2023-10-31 04948718 1 2023-10-31 04948718 1 2022-11-01 2023-10-31 04948718 frs-core:LeasedAssets 2022-11-01 2023-10-31 04948718 frs-core:OwnedAssets 2022-11-01 2023-10-31 04948718 frs-core:CurrencyRisk 2022-11-01 2023-10-31 04948718 frs-core:MarketRisk 2022-11-01 2023-10-31 04948718 frs-core:InterestRateRisk 2022-11-01 2023-10-31 04948718 frs-core:DeferredTaxation 2022-11-01 2023-10-31 04948718 frs-core:DeferredTaxation 2022-10-31 04948718 frs-core:DeferredTaxation 2023-10-31 04948718 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 04948718 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04948718 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 04948718 frs-core:ProvisionsDeferredTax 2023-10-31 04948718 frs-core:OtherDeferredTax 2023-10-31 04948718 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 04948718 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 04948718 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 04948718 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 04948718 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04948718 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 04948718 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 04948718 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 04948718 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 04948718 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 04948718 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 04948718 frs-core:TaxCreditsDeferredTax 2023-10-31 04948718 frs-core:CostValuation 2022-10-31 04948718 frs-core:AdditionsToInvestments 2023-10-31 04948718 frs-core:DisposalsRepaymentsInvestments 2023-10-31 04948718 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 04948718 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 04948718 frs-core:CostValuation 2023-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 04948718 frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04948718 frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04948718 dpl-frs:CostSales 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales 2022-10-31 04948718 dpl-frs:CostSales 2023-10-31 04948718 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 04948718 frs-bus:Director1 2022-11-01 2023-10-31 04948718 frs-bus:Director1 2022-10-31 04948718 frs-bus:Director1 2023-10-31 04948718 frs-bus:Director2 2022-11-01 2023-10-31 04948718 frs-bus:Director2 2022-10-31 04948718 frs-bus:Director2 2023-10-31 04948718 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 04948718 1 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 1 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 1 2023-10-31 04948718 2 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 2 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 2 2023-10-31 04948718 3 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 3 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 3 2023-10-31 04948718 4 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 4 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 4 2023-10-31 04948718 5 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 5 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 5 2023-10-31 04948718 6 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 6 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 6 2023-10-31 04948718 7 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 7 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 7 2023-10-31 04948718 8 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 8 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 8 2023-10-31 04948718 9 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 9 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 9 2023-10-31 04948718 10 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 10 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 10 2023-10-31 04948718 11 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 11 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 11 2023-10-31 04948718 12 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 12 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 12 2023-10-31 04948718 13 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 13 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 13 2023-10-31 04948718 14 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 14 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 14 2023-10-31 04948718 15 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 15 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 15 2023-10-31 04948718 16 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 16 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 16 2023-10-31 04948718 17 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 17 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 17 2023-10-31 04948718 18 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 18 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 18 2023-10-31 04948718 19 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 19 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 19 2023-10-31 04948718 20 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments 20 2023-10-31 04948718 frs-core:Non-currentFinancialInstruments 20 2023-10-31 04948718 dpl-frs:Item1 2022-11-01 2023-10-31 04948718 dpl-frs:Item1 2022-10-31 04948718 dpl-frs:Item1 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 04948718 dpl-frs:Item2 2022-11-01 2023-10-31 04948718 dpl-frs:Item2 2022-10-31 04948718 dpl-frs:Item2 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 04948718 dpl-frs:Item3 2022-11-01 2023-10-31 04948718 dpl-frs:Item3 2022-10-31 04948718 dpl-frs:Item3 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 04948718 dpl-frs:Item4 2022-11-01 2023-10-31 04948718 dpl-frs:Item4 2022-10-31 04948718 dpl-frs:Item4 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 04948718 dpl-frs:Item5 2022-11-01 2023-10-31 04948718 dpl-frs:Item5 2022-10-31 04948718 dpl-frs:Item5 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 04948718 dpl-frs:Item6 2022-11-01 2023-10-31 04948718 dpl-frs:Item6 2022-10-31 04948718 dpl-frs:Item6 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 04948718 dpl-frs:Item7 2022-11-01 2023-10-31 04948718 dpl-frs:Item7 2022-10-31 04948718 dpl-frs:Item7 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 04948718 dpl-frs:Item8 2022-11-01 2023-10-31 04948718 dpl-frs:Item8 2022-10-31 04948718 dpl-frs:Item8 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 04948718 dpl-frs:Item9 2022-11-01 2023-10-31 04948718 dpl-frs:Item9 2022-10-31 04948718 dpl-frs:Item9 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 04948718 dpl-frs:Item10 2022-11-01 2023-10-31 04948718 dpl-frs:Item10 2022-10-31 04948718 dpl-frs:Item10 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 04948718 dpl-frs:Item11 2022-11-01 2023-10-31 04948718 dpl-frs:Item11 2022-10-31 04948718 dpl-frs:Item11 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 04948718 dpl-frs:Item12 2022-11-01 2023-10-31 04948718 dpl-frs:Item12 2022-10-31 04948718 dpl-frs:Item12 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 04948718 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 04948718 1 2022-11-01 2023-10-31 04948718 frs-countries:EnglandWales 2022-11-01 2023-10-31 04948718 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 04948718 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 04948718 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 04948718 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 04948718 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 04948718 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 04948718 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 04948718 2021-10-31 04948718 2022-10-31 04948718 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 2022-10-31 04948718 frs-core:AfterOneYear 2021-11-01 2022-10-31 04948718 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 04948718 frs-core:BetweenOneFiveYears 2022-10-31 04948718 frs-core:ComputerEquipment 2022-10-31 04948718 frs-core:ComputerEquipment 2021-11-01 2022-10-31 04948718 frs-core:ComputerEquipment 2021-10-31 04948718 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 04948718 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 04948718 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 04948718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 04948718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 04948718 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 04948718 frs-core:FurnitureFittings 2022-10-31 04948718 frs-core:FurnitureFittings 2021-11-01 2022-10-31 04948718 frs-core:FurnitureFittings 2021-10-31 04948718 frs-core:NetGoodwill 2022-10-31 04948718 frs-core:NetGoodwill 2021-11-01 2022-10-31 04948718 frs-core:NetGoodwill 2021-10-31 04948718 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 04948718 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 04948718 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 04948718 frs-core:LandBuildings 2022-10-31 04948718 frs-core:LandBuildings 2021-11-01 2022-10-31 04948718 frs-core:LandBuildings 2021-10-31 04948718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04948718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 04948718 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 04948718 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04948718 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 04948718 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 04948718 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 04948718 frs-core:MoreThanFiveYears 2022-10-31 04948718 frs-core:MotorVehicles 2022-10-31 04948718 frs-core:MotorVehicles 2021-11-01 2022-10-31 04948718 frs-core:MotorVehicles 2021-10-31 04948718 frs-core:OtherResidualIntangibleAssets 2022-10-31 04948718 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 04948718 frs-core:OtherResidualIntangibleAssets 2021-10-31 04948718 frs-core:PlantMachinery 2022-10-31 04948718 frs-core:PlantMachinery 2021-11-01 2022-10-31 04948718 frs-core:PlantMachinery 2021-10-31 04948718 frs-core:Secured 2022-10-31 04948718 frs-core:Unsecured 2022-10-31 04948718 frs-core:WithinOneYear 2021-11-01 2022-10-31 04948718 frs-core:WithinOneYear 2022-10-31 04948718 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 04948718 frs-core:CapitalRedemptionReserve 2021-10-31 04948718 frs-core:CapitalRedemptionReserve 2022-10-31 04948718 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 04948718 frs-core:OtherReservesSubtotal 2021-10-31 04948718 frs-core:OtherReservesSubtotal 2022-10-31 04948718 frs-core:RevaluationReserve 2021-11-01 2022-10-31 04948718 frs-core:RevaluationReserve 2021-10-31 04948718 frs-core:RevaluationReserve 2022-10-31 04948718 frs-core:SharePremium 2021-11-01 2022-10-31 04948718 frs-core:SharePremium 2021-10-31 04948718 frs-core:SharePremium 2022-10-31 04948718 frs-core:ShareCapital 2021-11-01 2022-10-31 04948718 frs-core:ShareCapital 2021-10-31 04948718 frs-core:ShareCapital 2022-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04948718 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 04948718 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 04948718 frs-countries:Europe 2021-11-01 2022-10-31 04948718 frs-countries:NorthAmerica 2021-11-01 2022-10-31 04948718 frs-countries:SouthAmerica 2021-11-01 2022-10-31 04948718 frs-countries:Asia 2021-11-01 2022-10-31 04948718 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 04948718 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 04948718 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 04948718 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 04948718 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 04948718 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 04948718 frs-bus:FullAccounts 2021-11-01 2022-10-31 04948718 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 04948718 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 04948718 frs-bus:FRS102 2021-11-01 2022-10-31 04948718 frs-bus:MediumEntities 2021-11-01 2022-10-31 04948718 frs-bus:SmallEntities 2021-11-01 2022-10-31 04948718 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 04948718 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 04948718 frs-bus:Audited 2021-11-01 2022-10-31 04948718 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 04948718 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 04948718 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04948718 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04948718 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04948718 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04948718 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04948718 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04948718 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04948718 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 04948718 frs-bus:OrdinaryShareClass1 2021-10-31 04948718 frs-bus:OrdinaryShareClass1 2022-10-31 04948718 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 04948718 frs-bus:OrdinaryShareClass2 2021-10-31 04948718 frs-bus:OrdinaryShareClass2 2022-10-31 04948718 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 04948718 frs-bus:OrdinaryShareClass3 2021-10-31 04948718 frs-bus:OrdinaryShareClass3 2022-10-31 04948718 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 04948718 frs-bus:OrdinaryShareClass4 2021-10-31 04948718 frs-bus:OrdinaryShareClass4 2022-10-31 04948718 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 04948718 frs-bus:OrdinaryShareClass5 2021-10-31 04948718 frs-bus:OrdinaryShareClass5 2022-10-31 04948718 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 04948718 frs-bus:PreferenceShareClass1 2021-10-31 04948718 frs-bus:PreferenceShareClass1 2022-10-31 04948718 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 04948718 frs-bus:PreferenceShareClass2 2021-10-31 04948718 frs-bus:PreferenceShareClass2 2022-10-31 04948718 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 04948718 frs-bus:PreferenceShareClass3 2021-10-31 04948718 frs-bus:PreferenceShareClass3 2022-10-31 04948718 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 04948718 frs-bus:PreferenceShareClass4 2021-10-31 04948718 frs-bus:PreferenceShareClass4 2022-10-31 04948718 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 04948718 frs-bus:PreferenceShareClass5 2021-10-31 04948718 frs-bus:PreferenceShareClass5 2022-10-31 04948718 1 2021-11-01 2022-10-31 04948718 1 2022-10-31 04948718 1 2021-11-01 2022-10-31 04948718 frs-core:LeasedAssets 2021-11-01 2022-10-31 04948718 frs-core:OwnedAssets 2021-11-01 2022-10-31 04948718 frs-core:CurrencyRisk 2021-11-01 2022-10-31 04948718 frs-core:MarketRisk 2021-11-01 2022-10-31 04948718 frs-core:InterestRateRisk 2021-11-01 2022-10-31 04948718 frs-core:DeferredTaxation 2021-11-01 2022-10-31 04948718 frs-core:DeferredTaxation 2021-10-31 04948718 frs-core:DeferredTaxation 2022-10-31 04948718 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 04948718 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 04948718 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04948718 frs-core:ProvisionsDeferredTax 2022-10-31 04948718 frs-core:OtherDeferredTax 2022-10-31 04948718 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 04948718 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 04948718 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 04948718 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 04948718 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 04948718 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 04948718 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04948718 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 04948718 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 04948718 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 04948718 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 04948718 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 04948718 frs-core:TaxCreditsDeferredTax 2022-10-31 04948718 frs-core:CostValuation 2021-10-31 04948718 frs-core:AdditionsToInvestments 2022-10-31 04948718 frs-core:DisposalsRepaymentsInvestments 2022-10-31 04948718 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 04948718 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 04948718 frs-core:CostValuation 2022-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 04948718 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 04948718 frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:ListedExchangeTraded 2021-10-31 04948718 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 04948718 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04948718 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04948718 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:UnlistedNon-exchangeTraded 2021-10-31 04948718 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 04948718 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04948718 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04948718 dpl-frs:CostSales 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales 2021-10-31 04948718 dpl-frs:CostSales 2022-10-31 04948718 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 04948718 frs-bus:Director1 2021-11-01 2022-10-31 04948718 frs-bus:Director1 2021-10-31 04948718 frs-bus:Director1 2022-10-31 04948718 frs-bus:Director2 2021-11-01 2022-10-31 04948718 frs-bus:Director2 2021-10-31 04948718 frs-bus:Director2 2022-10-31 04948718 frs-bus:CompanySecretary1 2021-11-01 2022-10-31 04948718 1 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 1 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 1 2022-10-31 04948718 2 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 2 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 2 2022-10-31 04948718 3 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 3 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 3 2022-10-31 04948718 4 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 4 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 4 2022-10-31 04948718 5 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 5 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 5 2022-10-31 04948718 6 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 6 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 6 2022-10-31 04948718 7 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 7 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 7 2022-10-31 04948718 8 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 8 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 8 2022-10-31 04948718 9 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 9 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 9 2022-10-31 04948718 10 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 10 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 10 2022-10-31 04948718 11 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 11 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 11 2022-10-31 04948718 12 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 12 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 12 2022-10-31 04948718 13 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 13 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 13 2022-10-31 04948718 14 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 14 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 14 2022-10-31 04948718 15 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 15 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 15 2022-10-31 04948718 16 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 16 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 16 2022-10-31 04948718 17 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 17 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 17 2022-10-31 04948718 18 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 18 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 18 2022-10-31 04948718 19 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 19 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 19 2022-10-31 04948718 20 2021-11-01 2022-10-31 04948718 frs-core:CurrentFinancialInstruments 20 2022-10-31 04948718 frs-core:Non-currentFinancialInstruments 20 2022-10-31 04948718 dpl-frs:Item1 2021-11-01 2022-10-31 04948718 dpl-frs:Item1 2021-10-31 04948718 dpl-frs:Item1 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 04948718 dpl-frs:Item2 2021-11-01 2022-10-31 04948718 dpl-frs:Item2 2021-10-31 04948718 dpl-frs:Item2 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 04948718 dpl-frs:Item3 2021-11-01 2022-10-31 04948718 dpl-frs:Item3 2021-10-31 04948718 dpl-frs:Item3 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 04948718 dpl-frs:Item4 2021-11-01 2022-10-31 04948718 dpl-frs:Item4 2021-10-31 04948718 dpl-frs:Item4 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 04948718 dpl-frs:Item5 2021-11-01 2022-10-31 04948718 dpl-frs:Item5 2021-10-31 04948718 dpl-frs:Item5 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 04948718 dpl-frs:Item6 2021-11-01 2022-10-31 04948718 dpl-frs:Item6 2021-10-31 04948718 dpl-frs:Item6 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 04948718 dpl-frs:Item7 2021-11-01 2022-10-31 04948718 dpl-frs:Item7 2021-10-31 04948718 dpl-frs:Item7 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 04948718 dpl-frs:Item8 2021-11-01 2022-10-31 04948718 dpl-frs:Item8 2021-10-31 04948718 dpl-frs:Item8 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 04948718 dpl-frs:Item9 2021-11-01 2022-10-31 04948718 dpl-frs:Item9 2021-10-31 04948718 dpl-frs:Item9 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 04948718 dpl-frs:Item10 2021-11-01 2022-10-31 04948718 dpl-frs:Item10 2021-10-31 04948718 dpl-frs:Item10 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 04948718 dpl-frs:Item11 2021-11-01 2022-10-31 04948718 dpl-frs:Item11 2021-10-31 04948718 dpl-frs:Item11 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 04948718 dpl-frs:Item12 2021-11-01 2022-10-31 04948718 dpl-frs:Item12 2021-10-31 04948718 dpl-frs:Item12 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 04948718 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 04948718 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04948718 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 04948718 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 04948718 1 2021-11-01 2022-10-31 04948718 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 04948718
Black Dog French Polishing Services Ltd
Financial Statements
For The Year Ended 31 October 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04948718
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,697 5,394
5,697 5,394
CURRENT ASSETS
Stocks 5 1,600 1,000
Debtors 6 3 330
Cash at bank and in hand 15,967 13,090
17,570 14,420
Creditors: Amounts Falling Due Within One Year 7 (3,781 ) (2,231 )
NET CURRENT ASSETS (LIABILITIES) 13,789 12,189
TOTAL ASSETS LESS CURRENT LIABILITIES 19,486 17,583
Creditors: Amounts Falling Due After More Than One Year 8 (11,394 ) (15,008 )
NET ASSETS 8,092 2,575
CAPITAL AND RESERVES
Called up share capital 9 99 99
Profit and Loss Account 7,993 2,476
SHAREHOLDERS' FUNDS 8,092 2,575
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
Mrs C Gumbleton
Director
5 March 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
Black Dog French Polishing Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04948718 . The registered office is Unit 1 Leighton Court Farm, Lower Eggleton, Ledbury, Hereford, HR8 2UN.
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. 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:
Plant & Machinery 7 Years
Motor Vehicles 4 Years
Computer Equipment 7 Years
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.
Page 3
Page 4
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 10,728 2,612 13,340
Additions 1,755 460 2,215
As at 31 October 2023 12,483 3,072 15,555
Depreciation
As at 1 November 2022 6,459 1,487 7,946
Provided during the period 1,476 436 1,912
As at 31 October 2023 7,935 1,923 9,858
Net Book Value
As at 31 October 2023 4,548 1,149 5,697
As at 1 November 2022 4,269 1,125 5,394
5. Stocks
2023 2022
£ £
Stock 1,600 1,000
1,600 1,000
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 330
Other taxes and social security 3 -
3 330
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security - 66
Other creditors 2,101 725
Accruals and deferred income 1,680 1,440
3,781 2,231
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 11,394 15,008
11,394 15,008
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 99 99
Page 5