Acorah Software Products - Accounts Production 14.2.200 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 08717478 Mr Jamie Vidler Mrs Veronica Vidler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08717478 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 08717478 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 08717478 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 08717478 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 08717478 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 08717478 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 08717478 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 08717478 2022-10-31 08717478 2023-10-31 08717478 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 2023-10-31 08717478 frs-core:AfterOneYear 2022-11-01 2023-10-31 08717478 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 08717478 frs-core:BetweenOneFiveYears 2023-10-31 08717478 frs-core:ComputerEquipment 2023-10-31 08717478 frs-core:ComputerEquipment 2022-11-01 2023-10-31 08717478 frs-core:ComputerEquipment 2022-10-31 08717478 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 08717478 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 08717478 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 08717478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 08717478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 08717478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 08717478 frs-core:FurnitureFittings 2023-10-31 08717478 frs-core:FurnitureFittings 2022-11-01 2023-10-31 08717478 frs-core:FurnitureFittings 2022-10-31 08717478 frs-core:NetGoodwill 2023-10-31 08717478 frs-core:NetGoodwill 2022-11-01 2023-10-31 08717478 frs-core:NetGoodwill 2022-10-31 08717478 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 08717478 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 08717478 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 08717478 frs-core:LandBuildings 2023-10-31 08717478 frs-core:LandBuildings 2022-11-01 2023-10-31 08717478 frs-core:LandBuildings 2022-10-31 08717478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 08717478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 08717478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 08717478 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 08717478 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 08717478 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 08717478 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 08717478 frs-core:MoreThanFiveYears 2023-10-31 08717478 frs-core:MotorVehicles 2023-10-31 08717478 frs-core:MotorVehicles 2022-11-01 2023-10-31 08717478 frs-core:MotorVehicles 2022-10-31 08717478 frs-core:OtherResidualIntangibleAssets 2023-10-31 08717478 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 08717478 frs-core:OtherResidualIntangibleAssets 2022-10-31 08717478 frs-core:PlantMachinery 2023-10-31 08717478 frs-core:PlantMachinery 2022-11-01 2023-10-31 08717478 frs-core:PlantMachinery 2022-10-31 08717478 frs-core:Secured 2023-10-31 08717478 frs-core:Unsecured 2023-10-31 08717478 frs-core:WithinOneYear 2022-11-01 2023-10-31 08717478 frs-core:WithinOneYear 2023-10-31 08717478 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 08717478 frs-core:CapitalRedemptionReserve 2022-10-31 08717478 frs-core:CapitalRedemptionReserve 2023-10-31 08717478 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 08717478 frs-core:OtherReservesSubtotal 2022-10-31 08717478 frs-core:OtherReservesSubtotal 2023-10-31 08717478 frs-core:RevaluationReserve 2022-11-01 2023-10-31 08717478 frs-core:RevaluationReserve 2022-10-31 08717478 frs-core:RevaluationReserve 2023-10-31 08717478 frs-core:SharePremium 2022-11-01 2023-10-31 08717478 frs-core:SharePremium 2022-10-31 08717478 frs-core:SharePremium 2023-10-31 08717478 frs-core:ShareCapital 2022-11-01 2023-10-31 08717478 frs-core:ShareCapital 2022-10-31 08717478 frs-core:ShareCapital 2023-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 08717478 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 08717478 frs-countries:Europe 2022-11-01 2023-10-31 08717478 frs-countries:NorthAmerica 2022-11-01 2023-10-31 08717478 frs-countries:SouthAmerica 2022-11-01 2023-10-31 08717478 frs-countries:Asia 2022-11-01 2023-10-31 08717478 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 08717478 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 08717478 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 08717478 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 08717478 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 08717478 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 08717478 frs-bus:FullAccounts 2022-11-01 2023-10-31 08717478 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 08717478 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 08717478 frs-bus:FRS102 2022-11-01 2023-10-31 08717478 frs-bus:MediumEntities 2022-11-01 2023-10-31 08717478 frs-bus:SmallEntities 2022-11-01 2023-10-31 08717478 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 08717478 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 08717478 frs-bus:Audited 2022-11-01 2023-10-31 08717478 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 08717478 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 08717478 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08717478 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08717478 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08717478 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08717478 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 08717478 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 08717478 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 08717478 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 08717478 frs-bus:OrdinaryShareClass1 2022-10-31 08717478 frs-bus:OrdinaryShareClass1 2023-10-31 08717478 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 08717478 frs-bus:OrdinaryShareClass2 2022-10-31 08717478 frs-bus:OrdinaryShareClass2 2023-10-31 08717478 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 08717478 frs-bus:OrdinaryShareClass3 2022-10-31 08717478 frs-bus:OrdinaryShareClass3 2023-10-31 08717478 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 08717478 frs-bus:OrdinaryShareClass4 2022-10-31 08717478 frs-bus:OrdinaryShareClass4 2023-10-31 08717478 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 08717478 frs-bus:OrdinaryShareClass5 2022-10-31 08717478 frs-bus:OrdinaryShareClass5 2023-10-31 08717478 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 08717478 frs-bus:PreferenceShareClass1 2022-10-31 08717478 frs-bus:PreferenceShareClass1 2023-10-31 08717478 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 08717478 frs-bus:PreferenceShareClass2 2022-10-31 08717478 frs-bus:PreferenceShareClass2 2023-10-31 08717478 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 08717478 frs-bus:PreferenceShareClass3 2022-10-31 08717478 frs-bus:PreferenceShareClass3 2023-10-31 08717478 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 08717478 frs-bus:PreferenceShareClass4 2022-10-31 08717478 frs-bus:PreferenceShareClass4 2023-10-31 08717478 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 08717478 frs-bus:PreferenceShareClass5 2022-10-31 08717478 frs-bus:PreferenceShareClass5 2023-10-31 08717478 1 2022-11-01 2023-10-31 08717478 1 2023-10-31 08717478 1 2022-11-01 2023-10-31 08717478 frs-core:LeasedAssets 2022-11-01 2023-10-31 08717478 frs-core:OwnedAssets 2022-11-01 2023-10-31 08717478 frs-core:CurrencyRisk 2022-11-01 2023-10-31 08717478 frs-core:MarketRisk 2022-11-01 2023-10-31 08717478 frs-core:InterestRateRisk 2022-11-01 2023-10-31 08717478 frs-core:DeferredTaxation 2022-11-01 2023-10-31 08717478 frs-core:DeferredTaxation 2022-10-31 08717478 frs-core:DeferredTaxation 2023-10-31 08717478 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 08717478 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 08717478 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 08717478 frs-core:ProvisionsDeferredTax 2023-10-31 08717478 frs-core:OtherDeferredTax 2023-10-31 08717478 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 08717478 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 08717478 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 08717478 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 08717478 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 08717478 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 08717478 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 08717478 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 08717478 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 08717478 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 08717478 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 08717478 frs-core:TaxCreditsDeferredTax 2023-10-31 08717478 frs-core:CostValuation 2022-10-31 08717478 frs-core:AdditionsToInvestments 2023-10-31 08717478 frs-core:DisposalsRepaymentsInvestments 2023-10-31 08717478 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 08717478 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 08717478 frs-core:CostValuation 2023-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 08717478 frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 08717478 frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 08717478 dpl-frs:CostSales 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales 2022-10-31 08717478 dpl-frs:CostSales 2023-10-31 08717478 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 08717478 frs-bus:Director1 2022-11-01 2023-10-31 08717478 frs-bus:Director1 2022-10-31 08717478 frs-bus:Director1 2023-10-31 08717478 frs-bus:Director2 2022-11-01 2023-10-31 08717478 frs-bus:Director2 2022-10-31 08717478 frs-bus:Director2 2023-10-31 08717478 1 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 1 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 1 2023-10-31 08717478 2 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 2 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 2 2023-10-31 08717478 3 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 3 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 3 2023-10-31 08717478 4 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 4 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 4 2023-10-31 08717478 5 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 5 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 5 2023-10-31 08717478 6 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 6 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 6 2023-10-31 08717478 7 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 7 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 7 2023-10-31 08717478 8 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 8 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 8 2023-10-31 08717478 9 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 9 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 9 2023-10-31 08717478 10 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 10 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 10 2023-10-31 08717478 11 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 11 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 11 2023-10-31 08717478 12 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 12 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 12 2023-10-31 08717478 13 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 13 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 13 2023-10-31 08717478 14 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 14 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 14 2023-10-31 08717478 15 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 15 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 15 2023-10-31 08717478 16 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 16 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 16 2023-10-31 08717478 17 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 17 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 17 2023-10-31 08717478 18 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 18 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 18 2023-10-31 08717478 19 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 19 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 19 2023-10-31 08717478 20 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments 20 2023-10-31 08717478 frs-core:Non-currentFinancialInstruments 20 2023-10-31 08717478 dpl-frs:Item1 2022-11-01 2023-10-31 08717478 dpl-frs:Item1 2022-10-31 08717478 dpl-frs:Item1 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 08717478 dpl-frs:Item2 2022-11-01 2023-10-31 08717478 dpl-frs:Item2 2022-10-31 08717478 dpl-frs:Item2 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 08717478 dpl-frs:Item3 2022-11-01 2023-10-31 08717478 dpl-frs:Item3 2022-10-31 08717478 dpl-frs:Item3 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 08717478 dpl-frs:Item4 2022-11-01 2023-10-31 08717478 dpl-frs:Item4 2022-10-31 08717478 dpl-frs:Item4 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 08717478 dpl-frs:Item5 2022-11-01 2023-10-31 08717478 dpl-frs:Item5 2022-10-31 08717478 dpl-frs:Item5 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 08717478 dpl-frs:Item6 2022-11-01 2023-10-31 08717478 dpl-frs:Item6 2022-10-31 08717478 dpl-frs:Item6 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 08717478 dpl-frs:Item7 2022-11-01 2023-10-31 08717478 dpl-frs:Item7 2022-10-31 08717478 dpl-frs:Item7 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 08717478 dpl-frs:Item8 2022-11-01 2023-10-31 08717478 dpl-frs:Item8 2022-10-31 08717478 dpl-frs:Item8 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 08717478 dpl-frs:Item9 2022-11-01 2023-10-31 08717478 dpl-frs:Item9 2022-10-31 08717478 dpl-frs:Item9 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 08717478 dpl-frs:Item10 2022-11-01 2023-10-31 08717478 dpl-frs:Item10 2022-10-31 08717478 dpl-frs:Item10 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 08717478 dpl-frs:Item11 2022-11-01 2023-10-31 08717478 dpl-frs:Item11 2022-10-31 08717478 dpl-frs:Item11 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 08717478 dpl-frs:Item12 2022-11-01 2023-10-31 08717478 dpl-frs:Item12 2022-10-31 08717478 dpl-frs:Item12 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 08717478 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 08717478 1 2022-11-01 2023-10-31 08717478 frs-countries:EnglandWales 2022-11-01 2023-10-31 08717478 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 08717478 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 08717478 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 08717478 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 08717478 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 08717478 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 08717478 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 08717478 2021-10-31 08717478 2022-10-31 08717478 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 2022-10-31 08717478 frs-core:AfterOneYear 2021-11-01 2022-10-31 08717478 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 08717478 frs-core:BetweenOneFiveYears 2022-10-31 08717478 frs-core:ComputerEquipment 2022-10-31 08717478 frs-core:ComputerEquipment 2021-11-01 2022-10-31 08717478 frs-core:ComputerEquipment 2021-10-31 08717478 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 08717478 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 08717478 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 08717478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 08717478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 08717478 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 08717478 frs-core:FurnitureFittings 2022-10-31 08717478 frs-core:FurnitureFittings 2021-11-01 2022-10-31 08717478 frs-core:FurnitureFittings 2021-10-31 08717478 frs-core:NetGoodwill 2022-10-31 08717478 frs-core:NetGoodwill 2021-11-01 2022-10-31 08717478 frs-core:NetGoodwill 2021-10-31 08717478 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 08717478 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 08717478 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 08717478 frs-core:LandBuildings 2022-10-31 08717478 frs-core:LandBuildings 2021-11-01 2022-10-31 08717478 frs-core:LandBuildings 2021-10-31 08717478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 08717478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 08717478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 08717478 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 08717478 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 08717478 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 08717478 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 08717478 frs-core:MoreThanFiveYears 2022-10-31 08717478 frs-core:MotorVehicles 2022-10-31 08717478 frs-core:MotorVehicles 2021-11-01 2022-10-31 08717478 frs-core:MotorVehicles 2021-10-31 08717478 frs-core:OtherResidualIntangibleAssets 2022-10-31 08717478 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 08717478 frs-core:OtherResidualIntangibleAssets 2021-10-31 08717478 frs-core:PlantMachinery 2022-10-31 08717478 frs-core:PlantMachinery 2021-11-01 2022-10-31 08717478 frs-core:PlantMachinery 2021-10-31 08717478 frs-core:Secured 2022-10-31 08717478 frs-core:Unsecured 2022-10-31 08717478 frs-core:WithinOneYear 2021-11-01 2022-10-31 08717478 frs-core:WithinOneYear 2022-10-31 08717478 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 08717478 frs-core:CapitalRedemptionReserve 2021-10-31 08717478 frs-core:CapitalRedemptionReserve 2022-10-31 08717478 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 08717478 frs-core:OtherReservesSubtotal 2021-10-31 08717478 frs-core:OtherReservesSubtotal 2022-10-31 08717478 frs-core:RevaluationReserve 2021-11-01 2022-10-31 08717478 frs-core:RevaluationReserve 2021-10-31 08717478 frs-core:RevaluationReserve 2022-10-31 08717478 frs-core:SharePremium 2021-11-01 2022-10-31 08717478 frs-core:SharePremium 2021-10-31 08717478 frs-core:SharePremium 2022-10-31 08717478 frs-core:ShareCapital 2021-11-01 2022-10-31 08717478 frs-core:ShareCapital 2021-10-31 08717478 frs-core:ShareCapital 2022-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 08717478 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 08717478 frs-countries:Europe 2021-11-01 2022-10-31 08717478 frs-countries:NorthAmerica 2021-11-01 2022-10-31 08717478 frs-countries:SouthAmerica 2021-11-01 2022-10-31 08717478 frs-countries:Asia 2021-11-01 2022-10-31 08717478 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 08717478 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 08717478 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 08717478 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 08717478 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 08717478 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 08717478 frs-bus:FullAccounts 2021-11-01 2022-10-31 08717478 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 08717478 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 08717478 frs-bus:FRS102 2021-11-01 2022-10-31 08717478 frs-bus:MediumEntities 2021-11-01 2022-10-31 08717478 frs-bus:SmallEntities 2021-11-01 2022-10-31 08717478 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 08717478 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 08717478 frs-bus:Audited 2021-11-01 2022-10-31 08717478 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 08717478 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 08717478 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08717478 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08717478 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08717478 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 08717478 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 08717478 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 08717478 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 08717478 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 08717478 frs-bus:OrdinaryShareClass1 2021-10-31 08717478 frs-bus:OrdinaryShareClass1 2022-10-31 08717478 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 08717478 frs-bus:OrdinaryShareClass2 2021-10-31 08717478 frs-bus:OrdinaryShareClass2 2022-10-31 08717478 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 08717478 frs-bus:OrdinaryShareClass3 2021-10-31 08717478 frs-bus:OrdinaryShareClass3 2022-10-31 08717478 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 08717478 frs-bus:OrdinaryShareClass4 2021-10-31 08717478 frs-bus:OrdinaryShareClass4 2022-10-31 08717478 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 08717478 frs-bus:OrdinaryShareClass5 2021-10-31 08717478 frs-bus:OrdinaryShareClass5 2022-10-31 08717478 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 08717478 frs-bus:PreferenceShareClass1 2021-10-31 08717478 frs-bus:PreferenceShareClass1 2022-10-31 08717478 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 08717478 frs-bus:PreferenceShareClass2 2021-10-31 08717478 frs-bus:PreferenceShareClass2 2022-10-31 08717478 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 08717478 frs-bus:PreferenceShareClass3 2021-10-31 08717478 frs-bus:PreferenceShareClass3 2022-10-31 08717478 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 08717478 frs-bus:PreferenceShareClass4 2021-10-31 08717478 frs-bus:PreferenceShareClass4 2022-10-31 08717478 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 08717478 frs-bus:PreferenceShareClass5 2021-10-31 08717478 frs-bus:PreferenceShareClass5 2022-10-31 08717478 1 2021-11-01 2022-10-31 08717478 1 2022-10-31 08717478 1 2021-11-01 2022-10-31 08717478 frs-core:LeasedAssets 2021-11-01 2022-10-31 08717478 frs-core:OwnedAssets 2021-11-01 2022-10-31 08717478 frs-core:CurrencyRisk 2021-11-01 2022-10-31 08717478 frs-core:MarketRisk 2021-11-01 2022-10-31 08717478 frs-core:InterestRateRisk 2021-11-01 2022-10-31 08717478 frs-core:DeferredTaxation 2021-11-01 2022-10-31 08717478 frs-core:DeferredTaxation 2021-10-31 08717478 frs-core:DeferredTaxation 2022-10-31 08717478 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 08717478 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 08717478 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 08717478 frs-core:ProvisionsDeferredTax 2022-10-31 08717478 frs-core:OtherDeferredTax 2022-10-31 08717478 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 08717478 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 08717478 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 08717478 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 08717478 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 08717478 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 08717478 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 08717478 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 08717478 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 08717478 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 08717478 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 08717478 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 08717478 frs-core:TaxCreditsDeferredTax 2022-10-31 08717478 frs-core:CostValuation 2021-10-31 08717478 frs-core:AdditionsToInvestments 2022-10-31 08717478 frs-core:DisposalsRepaymentsInvestments 2022-10-31 08717478 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 08717478 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 08717478 frs-core:CostValuation 2022-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 08717478 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 08717478 frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:ListedExchangeTraded 2021-10-31 08717478 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 08717478 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 08717478 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 08717478 frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:UnlistedNon-exchangeTraded 2021-10-31 08717478 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 08717478 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 08717478 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 08717478 dpl-frs:CostSales 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales 2021-10-31 08717478 dpl-frs:CostSales 2022-10-31 08717478 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 08717478 frs-bus:Director1 2021-11-01 2022-10-31 08717478 frs-bus:Director1 2021-10-31 08717478 frs-bus:Director1 2022-10-31 08717478 frs-bus:Director2 2021-11-01 2022-10-31 08717478 frs-bus:Director2 2021-10-31 08717478 frs-bus:Director2 2022-10-31 08717478 1 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 1 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 1 2022-10-31 08717478 2 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 2 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 2 2022-10-31 08717478 3 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 3 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 3 2022-10-31 08717478 4 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 4 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 4 2022-10-31 08717478 5 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 5 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 5 2022-10-31 08717478 6 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 6 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 6 2022-10-31 08717478 7 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 7 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 7 2022-10-31 08717478 8 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 8 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 8 2022-10-31 08717478 9 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 9 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 9 2022-10-31 08717478 10 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 10 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 10 2022-10-31 08717478 11 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 11 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 11 2022-10-31 08717478 12 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 12 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 12 2022-10-31 08717478 13 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 13 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 13 2022-10-31 08717478 14 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 14 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 14 2022-10-31 08717478 15 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 15 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 15 2022-10-31 08717478 16 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 16 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 16 2022-10-31 08717478 17 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 17 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 17 2022-10-31 08717478 18 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 18 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 18 2022-10-31 08717478 19 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 19 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 19 2022-10-31 08717478 20 2021-11-01 2022-10-31 08717478 frs-core:CurrentFinancialInstruments 20 2022-10-31 08717478 frs-core:Non-currentFinancialInstruments 20 2022-10-31 08717478 dpl-frs:Item1 2021-11-01 2022-10-31 08717478 dpl-frs:Item1 2021-10-31 08717478 dpl-frs:Item1 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 08717478 dpl-frs:Item2 2021-11-01 2022-10-31 08717478 dpl-frs:Item2 2021-10-31 08717478 dpl-frs:Item2 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 08717478 dpl-frs:Item3 2021-11-01 2022-10-31 08717478 dpl-frs:Item3 2021-10-31 08717478 dpl-frs:Item3 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 08717478 dpl-frs:Item4 2021-11-01 2022-10-31 08717478 dpl-frs:Item4 2021-10-31 08717478 dpl-frs:Item4 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 08717478 dpl-frs:Item5 2021-11-01 2022-10-31 08717478 dpl-frs:Item5 2021-10-31 08717478 dpl-frs:Item5 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 08717478 dpl-frs:Item6 2021-11-01 2022-10-31 08717478 dpl-frs:Item6 2021-10-31 08717478 dpl-frs:Item6 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 08717478 dpl-frs:Item7 2021-11-01 2022-10-31 08717478 dpl-frs:Item7 2021-10-31 08717478 dpl-frs:Item7 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 08717478 dpl-frs:Item8 2021-11-01 2022-10-31 08717478 dpl-frs:Item8 2021-10-31 08717478 dpl-frs:Item8 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 08717478 dpl-frs:Item9 2021-11-01 2022-10-31 08717478 dpl-frs:Item9 2021-10-31 08717478 dpl-frs:Item9 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 08717478 dpl-frs:Item10 2021-11-01 2022-10-31 08717478 dpl-frs:Item10 2021-10-31 08717478 dpl-frs:Item10 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 08717478 dpl-frs:Item11 2021-11-01 2022-10-31 08717478 dpl-frs:Item11 2021-10-31 08717478 dpl-frs:Item11 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 08717478 dpl-frs:Item12 2021-11-01 2022-10-31 08717478 dpl-frs:Item12 2021-10-31 08717478 dpl-frs:Item12 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 08717478 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 08717478 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 08717478 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 08717478 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 08717478 1 2021-11-01 2022-10-31 08717478 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 08717478
Jaron Ltd
ABRIDGED Financial Statements
For The Year Ended 31 October 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Jaron Ltd For The Year Ended 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jaron Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Jaron Ltd , as a body, in accordance with the terms of our engagement letter dated 9 January 2020. Our work has been undertaken solely to prepare for your approval the accounts of Jaron Ltd and state those matters that we have agreed to state to the directors of Jaron Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jaron Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Jaron Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jaron Ltd . You consider that Jaron Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jaron Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30 November 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 08717478
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23 31
23 31
CURRENT ASSETS
Cash at bank and in hand 29,884 22,240
29,884 22,240
Creditors: Amounts Falling Due Within One Year (12,273 ) (12,111 )
NET CURRENT ASSETS (LIABILITIES) 17,611 10,129
TOTAL ASSETS LESS CURRENT LIABILITIES 17,634 10,160
NET ASSETS 17,634 10,160
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 17,534 10,060
SHAREHOLDERS' FUNDS 17,634 10,160
Page 2
Page 3
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jamie Vidler
Director
30 November 2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Jaron Ltd Registered number 08717478 is a limited by shares company incorporated in England & Wales. The Registered Office is CKR House, 70 East Hill, Dartford, DA1 1RZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 basis
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 tax for the year is recognised in profit or loss, except when related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
Page 4
Page 5
4. Tangible Assets
Total
£
Cost
As at 1 November 2022 421
As at 31 October 2023 421
Depreciation
As at 1 November 2022 390
Provided during the period 8
As at 31 October 2023 398
Net Book Value
As at 31 October 2023 23
As at 1 November 2022 31
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 9,700 5,000
Final dividend paid 31,000 35,000
40,700 40,000
Page 5