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2023-11-30 13722387 20 2022-12-01 2023-11-30 13722387 frs-core:CurrentFinancialInstruments 20 2023-11-30 13722387 frs-core:Non-currentFinancialInstruments 20 2023-11-30 13722387 dpl-frs:Item1 2022-12-01 2023-11-30 13722387 dpl-frs:Item1 2022-11-30 13722387 dpl-frs:Item1 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item1 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item1 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item1 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-12-01 2023-11-30 13722387 dpl-frs:Item2 2022-12-01 2023-11-30 13722387 dpl-frs:Item2 2022-11-30 13722387 dpl-frs:Item2 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item2 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item2 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item2 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 13722387 dpl-frs:Item6 2022-12-01 2023-11-30 13722387 dpl-frs:Item6 2022-11-30 13722387 dpl-frs:Item6 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 13722387 dpl-frs:Item7 2022-12-01 2023-11-30 13722387 dpl-frs:Item7 2022-11-30 13722387 dpl-frs:Item7 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 13722387 dpl-frs:Item8 2022-12-01 2023-11-30 13722387 dpl-frs:Item8 2022-11-30 13722387 dpl-frs:Item8 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 13722387 dpl-frs:Item9 2022-12-01 2023-11-30 13722387 dpl-frs:Item9 2022-11-30 13722387 dpl-frs:Item9 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 13722387 dpl-frs:Item10 2022-12-01 2023-11-30 13722387 dpl-frs:Item10 2022-11-30 13722387 dpl-frs:Item10 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13722387 dpl-frs:Item11 2022-12-01 2023-11-30 13722387 dpl-frs:Item11 2022-11-30 13722387 dpl-frs:Item11 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13722387 dpl-frs:Item12 2022-12-01 2023-11-30 13722387 dpl-frs:Item12 2022-11-30 13722387 dpl-frs:Item12 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 13722387 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 13722387 1 2022-12-01 2023-11-30 13722387 frs-countries:EnglandWales 2022-12-01 2023-11-30 13722387 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-02 13722387 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13722387 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-03 2022-11-30 13722387 frs-core:AllSubsidiaries 2021-11-03 2022-11-30 13722387 frs-core:KeyManagementPersonnel 2021-11-03 2022-11-30 13722387 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-03 2022-11-30 13722387 frs-core:OtherRelatedParties 2021-11-03 2022-11-30 13722387 2021-11-02 13722387 2022-11-30 13722387 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 2021-11-03 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 2022-11-30 13722387 frs-core:AfterOneYear 2021-11-03 2022-11-30 13722387 frs-core:BetweenOneFiveYears 2021-11-03 2022-11-30 13722387 frs-core:BetweenOneFiveYears 2022-11-30 13722387 frs-core:ComputerEquipment 2022-11-30 13722387 frs-core:ComputerEquipment 2021-11-03 2022-11-30 13722387 frs-core:ComputerEquipment 2021-11-02 13722387 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13722387 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-03 2022-11-30 13722387 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-02 13722387 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13722387 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-03 2022-11-30 13722387 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-02 13722387 frs-core:FurnitureFittings 2022-11-30 13722387 frs-core:FurnitureFittings 2021-11-03 2022-11-30 13722387 frs-core:FurnitureFittings 2021-11-02 13722387 frs-core:NetGoodwill 2022-11-30 13722387 frs-core:NetGoodwill 2021-11-03 2022-11-30 13722387 frs-core:NetGoodwill 2021-11-02 13722387 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13722387 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-03 2022-11-30 13722387 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-02 13722387 frs-core:LandBuildings 2022-11-30 13722387 frs-core:LandBuildings 2021-11-03 2022-11-30 13722387 frs-core:LandBuildings 2021-11-02 13722387 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13722387 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-03 2022-11-30 13722387 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-02 13722387 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13722387 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-03 2022-11-30 13722387 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-02 13722387 frs-core:MoreThanFiveYears 2021-11-03 2022-11-30 13722387 frs-core:MoreThanFiveYears 2022-11-30 13722387 frs-core:MotorVehicles 2022-11-30 13722387 frs-core:MotorVehicles 2021-11-03 2022-11-30 13722387 frs-core:MotorVehicles 2021-11-02 13722387 frs-core:OtherResidualIntangibleAssets 2022-11-30 13722387 frs-core:OtherResidualIntangibleAssets 2021-11-03 2022-11-30 13722387 frs-core:OtherResidualIntangibleAssets 2021-11-02 13722387 frs-core:PlantMachinery 2022-11-30 13722387 frs-core:PlantMachinery 2021-11-03 2022-11-30 13722387 frs-core:PlantMachinery 2021-11-02 13722387 frs-core:Secured 2022-11-30 13722387 frs-core:Unsecured 2022-11-30 13722387 frs-core:WithinOneYear 2021-11-03 2022-11-30 13722387 frs-core:WithinOneYear 2022-11-30 13722387 frs-core:CapitalRedemptionReserve 2021-11-03 2022-11-30 13722387 frs-core:CapitalRedemptionReserve 2021-11-02 13722387 frs-core:CapitalRedemptionReserve 2022-11-30 13722387 frs-core:OtherReservesSubtotal 2021-11-03 2022-11-30 13722387 frs-core:OtherReservesSubtotal 2021-11-02 13722387 frs-core:OtherReservesSubtotal 2022-11-30 13722387 frs-core:RevaluationReserve 2021-11-03 2022-11-30 13722387 frs-core:RevaluationReserve 2021-11-02 13722387 frs-core:RevaluationReserve 2022-11-30 13722387 frs-core:SharePremium 2021-11-03 2022-11-30 13722387 frs-core:SharePremium 2021-11-02 13722387 frs-core:SharePremium 2022-11-30 13722387 frs-core:ShareCapital 2021-11-03 2022-11-30 13722387 frs-core:ShareCapital 2021-11-02 13722387 frs-core:ShareCapital 2022-11-30 13722387 frs-core:RetainedEarningsAccumulatedLosses 2021-11-03 2022-11-30 13722387 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-02 13722387 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13722387 frs-core:RetainedEarningsAccumulatedLosses 2021-11-02 13722387 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13722387 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-02 13722387 frs-countries:UnitedKingdom 2021-11-03 2022-11-30 13722387 frs-countries:Europe 2021-11-03 2022-11-30 13722387 frs-countries:NorthAmerica 2021-11-03 2022-11-30 13722387 frs-countries:SouthAmerica 2021-11-03 2022-11-30 13722387 frs-countries:Asia 2021-11-03 2022-11-30 13722387 frs-countries:RestWorldOutsideUK 2021-11-03 2022-11-30 13722387 frs-bus:HighestPaidDirector 2021-11-03 2022-11-30 13722387 frs-bus:PrivateLimitedCompanyLtd 2021-11-03 2022-11-30 13722387 frs-bus:CompanyLimitedByGuarantee 2021-11-03 2022-11-30 13722387 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-03 2022-11-30 13722387 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-03 2022-11-30 13722387 frs-bus:FullAccounts 2021-11-03 2022-11-30 13722387 frs-bus:FilletedAccounts 2021-11-03 2022-11-30 13722387 frs-bus:AbridgedAccounts 2021-11-03 2022-11-30 13722387 frs-bus:FRS102 2021-11-03 2022-11-30 13722387 frs-bus:MediumEntities 2021-11-03 2022-11-30 13722387 frs-bus:SmallEntities 2021-11-03 2022-11-30 13722387 frs-bus:EntityHasNeverTraded 2021-11-03 2022-11-30 13722387 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-03 2022-11-30 13722387 frs-bus:Audited 2021-11-03 2022-11-30 13722387 frs-bus:AuditExempt-NoAccountantsReport 2021-11-03 2022-11-30 13722387 frs-bus:AuditExemptWithAccountantsReport 2021-11-03 2022-11-30 13722387 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-03 2022-11-30 13722387 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-03 2022-11-30 13722387 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-03 2022-11-30 13722387 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-03 2022-11-30 13722387 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-03 2022-11-30 13722387 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-03 2022-11-30 13722387 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-03 2022-11-30 13722387 frs-bus:OrdinaryShareClass1 2021-11-03 2022-11-30 13722387 frs-bus:OrdinaryShareClass1 2021-11-02 13722387 frs-bus:OrdinaryShareClass1 2022-11-30 13722387 frs-bus:OrdinaryShareClass2 2021-11-03 2022-11-30 13722387 frs-bus:OrdinaryShareClass2 2021-11-02 13722387 frs-bus:OrdinaryShareClass2 2022-11-30 13722387 frs-bus:OrdinaryShareClass3 2021-11-03 2022-11-30 13722387 frs-bus:OrdinaryShareClass3 2021-11-02 13722387 frs-bus:OrdinaryShareClass3 2022-11-30 13722387 frs-bus:OrdinaryShareClass4 2021-11-03 2022-11-30 13722387 frs-bus:OrdinaryShareClass4 2021-11-02 13722387 frs-bus:OrdinaryShareClass4 2022-11-30 13722387 frs-bus:OrdinaryShareClass5 2021-11-03 2022-11-30 13722387 frs-bus:OrdinaryShareClass5 2021-11-02 13722387 frs-bus:OrdinaryShareClass5 2022-11-30 13722387 frs-bus:PreferenceShareClass1 2021-11-03 2022-11-30 13722387 frs-bus:PreferenceShareClass1 2021-11-02 13722387 frs-bus:PreferenceShareClass1 2022-11-30 13722387 frs-bus:PreferenceShareClass2 2021-11-03 2022-11-30 13722387 frs-bus:PreferenceShareClass2 2021-11-02 13722387 frs-bus:PreferenceShareClass2 2022-11-30 13722387 frs-bus:PreferenceShareClass3 2021-11-03 2022-11-30 13722387 frs-bus:PreferenceShareClass3 2021-11-02 13722387 frs-bus:PreferenceShareClass3 2022-11-30 13722387 frs-bus:PreferenceShareClass4 2021-11-03 2022-11-30 13722387 frs-bus:PreferenceShareClass4 2021-11-02 13722387 frs-bus:PreferenceShareClass4 2022-11-30 13722387 frs-bus:PreferenceShareClass5 2021-11-03 2022-11-30 13722387 frs-bus:PreferenceShareClass5 2021-11-02 13722387 frs-bus:PreferenceShareClass5 2022-11-30 13722387 1 2021-11-03 2022-11-30 13722387 1 2022-11-30 13722387 1 2021-11-03 2022-11-30 13722387 frs-core:LeasedAssets 2021-11-03 2022-11-30 13722387 frs-core:OwnedAssets 2021-11-03 2022-11-30 13722387 frs-core:CurrencyRisk 2021-11-03 2022-11-30 13722387 frs-core:MarketRisk 2021-11-03 2022-11-30 13722387 frs-core:InterestRateRisk 2021-11-03 2022-11-30 13722387 frs-core:DeferredTaxation 2021-11-03 2022-11-30 13722387 frs-core:DeferredTaxation 2021-11-02 13722387 frs-core:DeferredTaxation 2022-11-30 13722387 frs-core:OtherProvisionsContingentLiabilities 2021-11-03 2022-11-30 13722387 frs-core:OtherProvisionsContingentLiabilities 2021-11-02 13722387 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13722387 frs-core:ProvisionsDeferredTax 2022-11-30 13722387 frs-core:OtherDeferredTax 2022-11-30 13722387 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13722387 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13722387 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 13722387 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-03 2022-11-30 13722387 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-02 13722387 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13722387 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-03 2022-11-30 13722387 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-02 13722387 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13722387 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-03 2022-11-30 13722387 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-02 13722387 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 13722387 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 13722387 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 13722387 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 13722387 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 13722387 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 13722387 frs-core:TaxCreditsDeferredTax 2022-11-30 13722387 frs-core:CostValuation 2021-11-02 13722387 frs-core:AdditionsToInvestments 2022-11-30 13722387 frs-core:DisposalsRepaymentsInvestments 2022-11-30 13722387 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 13722387 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 13722387 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 13722387 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 13722387 frs-core:CostValuation 2022-11-30 13722387 frs-core:ProvisionsForImpairmentInvestments 2021-11-02 13722387 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 13722387 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13722387 frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:ListedExchangeTraded 2021-11-02 13722387 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-02 13722387 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-02 13722387 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13722387 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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13722387 13 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 13 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 13 2022-11-30 13722387 14 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 14 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 14 2022-11-30 13722387 15 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 15 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 15 2022-11-30 13722387 16 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 16 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 16 2022-11-30 13722387 17 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 17 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 17 2022-11-30 13722387 18 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 18 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 18 2022-11-30 13722387 19 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 19 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 19 2022-11-30 13722387 20 2021-11-03 2022-11-30 13722387 frs-core:CurrentFinancialInstruments 20 2022-11-30 13722387 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13722387 dpl-frs:Item1 2021-11-03 2022-11-30 13722387 dpl-frs:Item1 2021-11-02 13722387 dpl-frs:Item1 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item1 2021-11-03 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item1 2021-11-02 13722387 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13722387 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-03 2022-11-30 13722387 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-03 2022-11-30 13722387 dpl-frs:Item2 2021-11-03 2022-11-30 13722387 dpl-frs:Item2 2021-11-02 13722387 dpl-frs:Item2 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item2 2021-11-03 2022-11-30 13722387 dpl-frs:CostSales dpl-frs:Item2 2021-11-02 13722387 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13722387 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Registered number: 13722387
Joanna Thornton Coaching Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13722387
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,243 1,657
1,243 1,657
CURRENT ASSETS
Debtors 5 7,719 2,835
Cash at bank and in hand 22,299 29,793
30,018 32,628
Creditors: Amounts Falling Due Within One Year 6 (23,735 ) (29,674 )
NET CURRENT ASSETS (LIABILITIES) 6,283 2,954
TOTAL ASSETS LESS CURRENT LIABILITIES 7,526 4,611
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (236 ) (315 )
NET ASSETS 7,290 4,296
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 7,190 4,196
SHAREHOLDERS' FUNDS 7,290 4,296
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms J Thornton
Director
02/04/2024
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
Joanna Thornton Coaching Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13722387 . The registered office is 39 Lilestone Street, London, England, NW8 8SS.
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.
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:
Computer Equipment 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. 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: 1 (2022: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 1,776
As at 30 November 2023 1,776
Depreciation
As at 1 December 2022 119
Provided during the period 414
As at 30 November 2023 533
Net Book Value
As at 30 November 2023 1,243
As at 1 December 2022 1,657
5. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Trade debtors 7,698 2,675
Prepayments and accrued income 21 160
7,719 2,835
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Corporation tax 6,426 3,863
Net wages - 992
Accruals and deferred income 2,487 -
Director's loan account 14,822 24,819
23,735 29,674
7. Deferred Taxation
The provision for deferred tax is made up as follows:
30 November 2023 30 November 2022
£ £
Accelerated capital allowances 236 315
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8. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
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