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 04848894 Mr Nicholas Marsh Mr Nicholas Marsh Mrs Nicola Marsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04848894 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04848894 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 04848894 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 04848894 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 04848894 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 04848894 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 04848894 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 04848894 2022-10-31 04848894 2023-10-31 04848894 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 2023-10-31 04848894 frs-core:AfterOneYear 2022-11-01 2023-10-31 04848894 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 04848894 frs-core:BetweenOneFiveYears 2023-10-31 04848894 frs-core:ComputerEquipment 2023-10-31 04848894 frs-core:ComputerEquipment 2022-11-01 2023-10-31 04848894 frs-core:ComputerEquipment 2022-10-31 04848894 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 04848894 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 04848894 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 04848894 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 04848894 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 04848894 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 04848894 frs-core:FurnitureFittings 2023-10-31 04848894 frs-core:FurnitureFittings 2022-11-01 2023-10-31 04848894 frs-core:FurnitureFittings 2022-10-31 04848894 frs-core:NetGoodwill 2023-10-31 04848894 frs-core:NetGoodwill 2022-11-01 2023-10-31 04848894 frs-core:NetGoodwill 2022-10-31 04848894 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 04848894 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 04848894 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 04848894 frs-core:LandBuildings 2023-10-31 04848894 frs-core:LandBuildings 2022-11-01 2023-10-31 04848894 frs-core:LandBuildings 2022-10-31 04848894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 04848894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 04848894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04848894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 04848894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 04848894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04848894 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 04848894 frs-core:MoreThanFiveYears 2023-10-31 04848894 frs-core:MotorVehicles 2023-10-31 04848894 frs-core:MotorVehicles 2022-11-01 2023-10-31 04848894 frs-core:MotorVehicles 2022-10-31 04848894 frs-core:OtherResidualIntangibleAssets 2023-10-31 04848894 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 04848894 frs-core:OtherResidualIntangibleAssets 2022-10-31 04848894 frs-core:PlantMachinery 2023-10-31 04848894 frs-core:PlantMachinery 2022-11-01 2023-10-31 04848894 frs-core:PlantMachinery 2022-10-31 04848894 frs-core:Secured 2023-10-31 04848894 frs-core:Unsecured 2023-10-31 04848894 frs-core:WithinOneYear 2022-11-01 2023-10-31 04848894 frs-core:WithinOneYear 2023-10-31 04848894 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 04848894 frs-core:CapitalRedemptionReserve 2022-10-31 04848894 frs-core:CapitalRedemptionReserve 2023-10-31 04848894 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 04848894 frs-core:OtherReservesSubtotal 2022-10-31 04848894 frs-core:OtherReservesSubtotal 2023-10-31 04848894 frs-core:RevaluationReserve 2022-11-01 2023-10-31 04848894 frs-core:RevaluationReserve 2022-10-31 04848894 frs-core:RevaluationReserve 2023-10-31 04848894 frs-core:SharePremium 2022-11-01 2023-10-31 04848894 frs-core:SharePremium 2022-10-31 04848894 frs-core:SharePremium 2023-10-31 04848894 frs-core:ShareCapital 2022-11-01 2023-10-31 04848894 frs-core:ShareCapital 2022-10-31 04848894 frs-core:ShareCapital 2023-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 04848894 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 04848894 frs-countries:Europe 2022-11-01 2023-10-31 04848894 frs-countries:NorthAmerica 2022-11-01 2023-10-31 04848894 frs-countries:SouthAmerica 2022-11-01 2023-10-31 04848894 frs-countries:Asia 2022-11-01 2023-10-31 04848894 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 04848894 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 04848894 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 04848894 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 04848894 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 04848894 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 04848894 frs-bus:FullAccounts 2022-11-01 2023-10-31 04848894 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 04848894 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 04848894 frs-bus:FRS102 2022-11-01 2023-10-31 04848894 frs-bus:MediumEntities 2022-11-01 2023-10-31 04848894 frs-bus:SmallEntities 2022-11-01 2023-10-31 04848894 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 04848894 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 04848894 frs-bus:Audited 2022-11-01 2023-10-31 04848894 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 04848894 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 04848894 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04848894 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04848894 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04848894 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04848894 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04848894 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04848894 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04848894 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 04848894 frs-bus:OrdinaryShareClass1 2022-10-31 04848894 frs-bus:OrdinaryShareClass1 2023-10-31 04848894 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 04848894 frs-bus:OrdinaryShareClass2 2022-10-31 04848894 frs-bus:OrdinaryShareClass2 2023-10-31 04848894 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 04848894 frs-bus:OrdinaryShareClass3 2022-10-31 04848894 frs-bus:OrdinaryShareClass3 2023-10-31 04848894 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 04848894 frs-bus:OrdinaryShareClass4 2022-10-31 04848894 frs-bus:OrdinaryShareClass4 2023-10-31 04848894 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 04848894 frs-bus:OrdinaryShareClass5 2022-10-31 04848894 frs-bus:OrdinaryShareClass5 2023-10-31 04848894 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 04848894 frs-bus:PreferenceShareClass1 2022-10-31 04848894 frs-bus:PreferenceShareClass1 2023-10-31 04848894 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 04848894 frs-bus:PreferenceShareClass2 2022-10-31 04848894 frs-bus:PreferenceShareClass2 2023-10-31 04848894 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 04848894 frs-bus:PreferenceShareClass3 2022-10-31 04848894 frs-bus:PreferenceShareClass3 2023-10-31 04848894 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 04848894 frs-bus:PreferenceShareClass4 2022-10-31 04848894 frs-bus:PreferenceShareClass4 2023-10-31 04848894 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 04848894 frs-bus:PreferenceShareClass5 2022-10-31 04848894 frs-bus:PreferenceShareClass5 2023-10-31 04848894 1 2022-11-01 2023-10-31 04848894 1 2023-10-31 04848894 1 2022-11-01 2023-10-31 04848894 frs-core:LeasedAssets 2022-11-01 2023-10-31 04848894 frs-core:OwnedAssets 2022-11-01 2023-10-31 04848894 frs-core:CurrencyRisk 2022-11-01 2023-10-31 04848894 frs-core:MarketRisk 2022-11-01 2023-10-31 04848894 frs-core:InterestRateRisk 2022-11-01 2023-10-31 04848894 frs-core:DeferredTaxation 2022-11-01 2023-10-31 04848894 frs-core:DeferredTaxation 2022-10-31 04848894 frs-core:DeferredTaxation 2023-10-31 04848894 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 04848894 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04848894 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 04848894 frs-core:ProvisionsDeferredTax 2023-10-31 04848894 frs-core:OtherDeferredTax 2023-10-31 04848894 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 04848894 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 04848894 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 04848894 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 04848894 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04848894 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 04848894 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 04848894 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 04848894 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 04848894 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 04848894 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 04848894 frs-core:TaxCreditsDeferredTax 2023-10-31 04848894 frs-core:CostValuation 2022-10-31 04848894 frs-core:AdditionsToInvestments 2023-10-31 04848894 frs-core:DisposalsRepaymentsInvestments 2023-10-31 04848894 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 04848894 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 04848894 frs-core:CostValuation 2023-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 04848894 frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04848894 frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04848894 dpl-frs:CostSales 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales 2022-10-31 04848894 dpl-frs:CostSales 2023-10-31 04848894 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 04848894 frs-bus:Director1 2022-11-01 2023-10-31 04848894 frs-bus:Director1 2022-10-31 04848894 frs-bus:Director1 2023-10-31 04848894 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 04848894 frs-bus:CompanySecretary2 2022-11-01 2023-10-31 04848894 1 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 1 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 1 2023-10-31 04848894 2 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 2 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 2 2023-10-31 04848894 3 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 3 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 3 2023-10-31 04848894 4 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 4 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 4 2023-10-31 04848894 5 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 5 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 5 2023-10-31 04848894 6 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 6 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 6 2023-10-31 04848894 7 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 7 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 7 2023-10-31 04848894 8 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 8 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 8 2023-10-31 04848894 9 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 9 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 9 2023-10-31 04848894 10 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 10 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 10 2023-10-31 04848894 11 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 11 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 11 2023-10-31 04848894 12 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 12 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 12 2023-10-31 04848894 13 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 13 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 13 2023-10-31 04848894 14 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 14 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 14 2023-10-31 04848894 15 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 15 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 15 2023-10-31 04848894 16 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 16 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 16 2023-10-31 04848894 17 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 17 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 17 2023-10-31 04848894 18 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 18 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 18 2023-10-31 04848894 19 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 19 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 19 2023-10-31 04848894 20 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments 20 2023-10-31 04848894 frs-core:Non-currentFinancialInstruments 20 2023-10-31 04848894 dpl-frs:Item1 2022-11-01 2023-10-31 04848894 dpl-frs:Item1 2022-10-31 04848894 dpl-frs:Item1 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 04848894 dpl-frs:Item2 2022-11-01 2023-10-31 04848894 dpl-frs:Item2 2022-10-31 04848894 dpl-frs:Item2 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 04848894 dpl-frs:Item3 2022-11-01 2023-10-31 04848894 dpl-frs:Item3 2022-10-31 04848894 dpl-frs:Item3 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 04848894 dpl-frs:Item4 2022-11-01 2023-10-31 04848894 dpl-frs:Item4 2022-10-31 04848894 dpl-frs:Item4 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 04848894 dpl-frs:Item5 2022-11-01 2023-10-31 04848894 dpl-frs:Item5 2022-10-31 04848894 dpl-frs:Item5 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 04848894 dpl-frs:Item6 2022-11-01 2023-10-31 04848894 dpl-frs:Item6 2022-10-31 04848894 dpl-frs:Item6 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 04848894 dpl-frs:Item7 2022-11-01 2023-10-31 04848894 dpl-frs:Item7 2022-10-31 04848894 dpl-frs:Item7 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 04848894 dpl-frs:Item8 2022-11-01 2023-10-31 04848894 dpl-frs:Item8 2022-10-31 04848894 dpl-frs:Item8 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 04848894 dpl-frs:Item9 2022-11-01 2023-10-31 04848894 dpl-frs:Item9 2022-10-31 04848894 dpl-frs:Item9 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 04848894 dpl-frs:Item10 2022-11-01 2023-10-31 04848894 dpl-frs:Item10 2022-10-31 04848894 dpl-frs:Item10 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 04848894 dpl-frs:Item11 2022-11-01 2023-10-31 04848894 dpl-frs:Item11 2022-10-31 04848894 dpl-frs:Item11 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 04848894 dpl-frs:Item12 2022-11-01 2023-10-31 04848894 dpl-frs:Item12 2022-10-31 04848894 dpl-frs:Item12 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 04848894 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 04848894 1 2022-11-01 2023-10-31 04848894 frs-countries:EnglandWales 2022-11-01 2023-10-31 04848894 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 04848894 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 04848894 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 04848894 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 04848894 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 04848894 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 04848894 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 04848894 2021-10-31 04848894 2022-10-31 04848894 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 2022-10-31 04848894 frs-core:AfterOneYear 2021-11-01 2022-10-31 04848894 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 04848894 frs-core:BetweenOneFiveYears 2022-10-31 04848894 frs-core:ComputerEquipment 2022-10-31 04848894 frs-core:ComputerEquipment 2021-11-01 2022-10-31 04848894 frs-core:ComputerEquipment 2021-10-31 04848894 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 04848894 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 04848894 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 04848894 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 04848894 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 04848894 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 04848894 frs-core:FurnitureFittings 2022-10-31 04848894 frs-core:FurnitureFittings 2021-11-01 2022-10-31 04848894 frs-core:FurnitureFittings 2021-10-31 04848894 frs-core:NetGoodwill 2022-10-31 04848894 frs-core:NetGoodwill 2021-11-01 2022-10-31 04848894 frs-core:NetGoodwill 2021-10-31 04848894 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 04848894 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 04848894 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 04848894 frs-core:LandBuildings 2022-10-31 04848894 frs-core:LandBuildings 2021-11-01 2022-10-31 04848894 frs-core:LandBuildings 2021-10-31 04848894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04848894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 04848894 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 04848894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04848894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 04848894 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 04848894 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 04848894 frs-core:MoreThanFiveYears 2022-10-31 04848894 frs-core:MotorVehicles 2022-10-31 04848894 frs-core:MotorVehicles 2021-11-01 2022-10-31 04848894 frs-core:MotorVehicles 2021-10-31 04848894 frs-core:OtherResidualIntangibleAssets 2022-10-31 04848894 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 04848894 frs-core:OtherResidualIntangibleAssets 2021-10-31 04848894 frs-core:PlantMachinery 2022-10-31 04848894 frs-core:PlantMachinery 2021-11-01 2022-10-31 04848894 frs-core:PlantMachinery 2021-10-31 04848894 frs-core:Secured 2022-10-31 04848894 frs-core:Unsecured 2022-10-31 04848894 frs-core:WithinOneYear 2021-11-01 2022-10-31 04848894 frs-core:WithinOneYear 2022-10-31 04848894 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 04848894 frs-core:CapitalRedemptionReserve 2021-10-31 04848894 frs-core:CapitalRedemptionReserve 2022-10-31 04848894 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 04848894 frs-core:OtherReservesSubtotal 2021-10-31 04848894 frs-core:OtherReservesSubtotal 2022-10-31 04848894 frs-core:RevaluationReserve 2021-11-01 2022-10-31 04848894 frs-core:RevaluationReserve 2021-10-31 04848894 frs-core:RevaluationReserve 2022-10-31 04848894 frs-core:SharePremium 2021-11-01 2022-10-31 04848894 frs-core:SharePremium 2021-10-31 04848894 frs-core:SharePremium 2022-10-31 04848894 frs-core:ShareCapital 2021-11-01 2022-10-31 04848894 frs-core:ShareCapital 2021-10-31 04848894 frs-core:ShareCapital 2022-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04848894 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 04848894 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 04848894 frs-countries:Europe 2021-11-01 2022-10-31 04848894 frs-countries:NorthAmerica 2021-11-01 2022-10-31 04848894 frs-countries:SouthAmerica 2021-11-01 2022-10-31 04848894 frs-countries:Asia 2021-11-01 2022-10-31 04848894 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 04848894 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 04848894 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 04848894 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 04848894 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 04848894 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 04848894 frs-bus:FullAccounts 2021-11-01 2022-10-31 04848894 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 04848894 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 04848894 frs-bus:FRS102 2021-11-01 2022-10-31 04848894 frs-bus:MediumEntities 2021-11-01 2022-10-31 04848894 frs-bus:SmallEntities 2021-11-01 2022-10-31 04848894 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 04848894 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 04848894 frs-bus:Audited 2021-11-01 2022-10-31 04848894 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 04848894 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 04848894 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04848894 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04848894 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04848894 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04848894 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04848894 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04848894 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04848894 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 04848894 frs-bus:OrdinaryShareClass1 2021-10-31 04848894 frs-bus:OrdinaryShareClass1 2022-10-31 04848894 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 04848894 frs-bus:OrdinaryShareClass2 2021-10-31 04848894 frs-bus:OrdinaryShareClass2 2022-10-31 04848894 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 04848894 frs-bus:OrdinaryShareClass3 2021-10-31 04848894 frs-bus:OrdinaryShareClass3 2022-10-31 04848894 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 04848894 frs-bus:OrdinaryShareClass4 2021-10-31 04848894 frs-bus:OrdinaryShareClass4 2022-10-31 04848894 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 04848894 frs-bus:OrdinaryShareClass5 2021-10-31 04848894 frs-bus:OrdinaryShareClass5 2022-10-31 04848894 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 04848894 frs-bus:PreferenceShareClass1 2021-10-31 04848894 frs-bus:PreferenceShareClass1 2022-10-31 04848894 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 04848894 frs-bus:PreferenceShareClass2 2021-10-31 04848894 frs-bus:PreferenceShareClass2 2022-10-31 04848894 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 04848894 frs-bus:PreferenceShareClass3 2021-10-31 04848894 frs-bus:PreferenceShareClass3 2022-10-31 04848894 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 04848894 frs-bus:PreferenceShareClass4 2021-10-31 04848894 frs-bus:PreferenceShareClass4 2022-10-31 04848894 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 04848894 frs-bus:PreferenceShareClass5 2021-10-31 04848894 frs-bus:PreferenceShareClass5 2022-10-31 04848894 1 2021-11-01 2022-10-31 04848894 1 2022-10-31 04848894 1 2021-11-01 2022-10-31 04848894 frs-core:LeasedAssets 2021-11-01 2022-10-31 04848894 frs-core:OwnedAssets 2021-11-01 2022-10-31 04848894 frs-core:CurrencyRisk 2021-11-01 2022-10-31 04848894 frs-core:MarketRisk 2021-11-01 2022-10-31 04848894 frs-core:InterestRateRisk 2021-11-01 2022-10-31 04848894 frs-core:DeferredTaxation 2021-11-01 2022-10-31 04848894 frs-core:DeferredTaxation 2021-10-31 04848894 frs-core:DeferredTaxation 2022-10-31 04848894 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 04848894 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 04848894 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04848894 frs-core:ProvisionsDeferredTax 2022-10-31 04848894 frs-core:OtherDeferredTax 2022-10-31 04848894 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 04848894 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 04848894 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 04848894 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 04848894 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 04848894 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 04848894 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04848894 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 04848894 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 04848894 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 04848894 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 04848894 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 04848894 frs-core:TaxCreditsDeferredTax 2022-10-31 04848894 frs-core:CostValuation 2021-10-31 04848894 frs-core:AdditionsToInvestments 2022-10-31 04848894 frs-core:DisposalsRepaymentsInvestments 2022-10-31 04848894 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 04848894 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 04848894 frs-core:CostValuation 2022-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 04848894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 04848894 frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:ListedExchangeTraded 2021-10-31 04848894 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 04848894 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04848894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04848894 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:UnlistedNon-exchangeTraded 2021-10-31 04848894 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 04848894 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04848894 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04848894 dpl-frs:CostSales 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales 2021-10-31 04848894 dpl-frs:CostSales 2022-10-31 04848894 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 04848894 frs-bus:Director1 2021-11-01 2022-10-31 04848894 frs-bus:Director1 2021-10-31 04848894 frs-bus:Director1 2022-10-31 04848894 frs-bus:CompanySecretary1 2021-11-01 2022-10-31 04848894 frs-bus:CompanySecretary2 2021-11-01 2022-10-31 04848894 1 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 1 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 1 2022-10-31 04848894 2 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 2 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 2 2022-10-31 04848894 3 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 3 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 3 2022-10-31 04848894 4 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 4 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 4 2022-10-31 04848894 5 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 5 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 5 2022-10-31 04848894 6 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 6 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 6 2022-10-31 04848894 7 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 7 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 7 2022-10-31 04848894 8 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 8 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 8 2022-10-31 04848894 9 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 9 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 9 2022-10-31 04848894 10 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 10 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 10 2022-10-31 04848894 11 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 11 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 11 2022-10-31 04848894 12 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 12 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 12 2022-10-31 04848894 13 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 13 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 13 2022-10-31 04848894 14 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 14 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 14 2022-10-31 04848894 15 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 15 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 15 2022-10-31 04848894 16 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 16 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 16 2022-10-31 04848894 17 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 17 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 17 2022-10-31 04848894 18 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 18 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 18 2022-10-31 04848894 19 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 19 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 19 2022-10-31 04848894 20 2021-11-01 2022-10-31 04848894 frs-core:CurrentFinancialInstruments 20 2022-10-31 04848894 frs-core:Non-currentFinancialInstruments 20 2022-10-31 04848894 dpl-frs:Item1 2021-11-01 2022-10-31 04848894 dpl-frs:Item1 2021-10-31 04848894 dpl-frs:Item1 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 04848894 dpl-frs:Item2 2021-11-01 2022-10-31 04848894 dpl-frs:Item2 2021-10-31 04848894 dpl-frs:Item2 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 04848894 dpl-frs:Item3 2021-11-01 2022-10-31 04848894 dpl-frs:Item3 2021-10-31 04848894 dpl-frs:Item3 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 04848894 dpl-frs:Item4 2021-11-01 2022-10-31 04848894 dpl-frs:Item4 2021-10-31 04848894 dpl-frs:Item4 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 04848894 dpl-frs:Item5 2021-11-01 2022-10-31 04848894 dpl-frs:Item5 2021-10-31 04848894 dpl-frs:Item5 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 04848894 dpl-frs:Item6 2021-11-01 2022-10-31 04848894 dpl-frs:Item6 2021-10-31 04848894 dpl-frs:Item6 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 04848894 dpl-frs:Item7 2021-11-01 2022-10-31 04848894 dpl-frs:Item7 2021-10-31 04848894 dpl-frs:Item7 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 04848894 dpl-frs:Item8 2021-11-01 2022-10-31 04848894 dpl-frs:Item8 2021-10-31 04848894 dpl-frs:Item8 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 04848894 dpl-frs:Item9 2021-11-01 2022-10-31 04848894 dpl-frs:Item9 2021-10-31 04848894 dpl-frs:Item9 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 04848894 dpl-frs:Item10 2021-11-01 2022-10-31 04848894 dpl-frs:Item10 2021-10-31 04848894 dpl-frs:Item10 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 04848894 dpl-frs:Item11 2021-11-01 2022-10-31 04848894 dpl-frs:Item11 2021-10-31 04848894 dpl-frs:Item11 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 04848894 dpl-frs:Item12 2021-11-01 2022-10-31 04848894 dpl-frs:Item12 2021-10-31 04848894 dpl-frs:Item12 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 04848894 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 04848894 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04848894 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 04848894 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 04848894 1 2021-11-01 2022-10-31 04848894 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 04848894
Gardenscape (Yorks) Limited
Financial Statements
For The Year Ended 31 October 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04848894
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 64,982 37,679
64,982 37,679
CURRENT ASSETS
Debtors 6 35,191 58,022
Cash at bank and in hand 23,827 3,773
59,018 61,795
Creditors: Amounts Falling Due Within One Year 7 (21,531 ) (22,865 )
NET CURRENT ASSETS (LIABILITIES) 37,487 38,930
TOTAL ASSETS LESS CURRENT LIABILITIES 102,469 76,609
NET ASSETS 102,469 76,609
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 102,369 76,509
SHAREHOLDERS' FUNDS 102,469 76,609
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nicholas Marsh
Director
9 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gardenscape (Yorks) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04848894 . The registered office is Owl Barn Low Springs, Baildon, Shipley, BD17 6BE.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 4)
3 4
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 30,000
As at 31 October 2023 30,000
Amortisation
As at 1 November 2022 30,000
As at 31 October 2023 30,000
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 November 2022 107,916
Additions 38,000
Disposals (20,500 )
As at 31 October 2023 125,416
Depreciation
As at 1 November 2022 70,237
Provided during the period 7,961
Disposals (17,764 )
As at 31 October 2023 60,434
Net Book Value
As at 31 October 2023 64,982
As at 1 November 2022 37,679
Page 4
Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 500 1,700
Other debtors 34,691 56,322
35,191 58,022
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 121
Other creditors 21,274 22,602
Taxation and social security 257 142
21,531 22,865
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5