Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2021 1 December 2020 false 1 December 2021 31 May 2023 31 May 2023 13029225 Mr Steven Pegg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13029225 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13029225 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 13029225 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 13029225 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 13029225 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2023-05-31 13029225 frs-core:AllSubsidiaries 2021-12-01 2023-05-31 13029225 frs-core:KeyManagementPersonnel 2021-12-01 2023-05-31 13029225 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2023-05-31 13029225 frs-core:OtherRelatedParties 2021-12-01 2023-05-31 13029225 2021-11-30 13029225 2023-05-31 13029225 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2023-05-31 13029225 20 2021-12-01 2023-05-31 13029225 frs-core:CurrentFinancialInstruments 20 2023-05-31 13029225 frs-core:Non-currentFinancialInstruments 20 2023-05-31 13029225 dpl-frs:Item1 2021-12-01 2023-05-31 13029225 dpl-frs:Item1 2021-11-30 13029225 dpl-frs:Item1 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item1 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2023-05-31 13029225 dpl-frs:Item2 2021-12-01 2023-05-31 13029225 dpl-frs:Item2 2021-11-30 13029225 dpl-frs:Item2 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item2 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2023-05-31 13029225 dpl-frs:Item6 2021-12-01 2023-05-31 13029225 dpl-frs:Item6 2021-11-30 13029225 dpl-frs:Item6 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2023-05-31 13029225 dpl-frs:Item7 2021-12-01 2023-05-31 13029225 dpl-frs:Item7 2021-11-30 13029225 dpl-frs:Item7 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2023-05-31 13029225 dpl-frs:Item8 2021-12-01 2023-05-31 13029225 dpl-frs:Item8 2021-11-30 13029225 dpl-frs:Item8 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2023-05-31 13029225 dpl-frs:Item9 2021-12-01 2023-05-31 13029225 dpl-frs:Item9 2021-11-30 13029225 dpl-frs:Item9 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2023-05-31 13029225 dpl-frs:Item10 2021-12-01 2023-05-31 13029225 dpl-frs:Item10 2021-11-30 13029225 dpl-frs:Item10 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2023-05-31 13029225 dpl-frs:Item11 2021-12-01 2023-05-31 13029225 dpl-frs:Item11 2021-11-30 13029225 dpl-frs:Item11 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2023-05-31 13029225 dpl-frs:Item12 2021-12-01 2023-05-31 13029225 dpl-frs:Item12 2021-11-30 13029225 dpl-frs:Item12 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2023-05-31 13029225 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 13029225 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2023-05-31 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2023-05-31 13029225 1 2021-12-01 2023-05-31 13029225 frs-countries:EnglandWales 2021-12-01 2023-05-31 13029225 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 13029225 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 13029225 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 13029225 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 13029225 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 13029225 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 13029225 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 13029225 2020-11-30 13029225 2021-11-30 13029225 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 2021-11-30 13029225 frs-core:AfterOneYear 2020-12-01 2021-11-30 13029225 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 13029225 frs-core:BetweenOneFiveYears 2021-11-30 13029225 frs-core:ComputerEquipment 2021-11-30 13029225 frs-core:ComputerEquipment 2020-12-01 2021-11-30 13029225 frs-core:ComputerEquipment 2020-11-30 13029225 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13029225 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 13029225 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 13029225 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13029225 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 13029225 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 13029225 frs-core:FurnitureFittings 2021-11-30 13029225 frs-core:FurnitureFittings 2020-12-01 2021-11-30 13029225 frs-core:FurnitureFittings 2020-11-30 13029225 frs-core:NetGoodwill 2021-11-30 13029225 frs-core:NetGoodwill 2020-12-01 2021-11-30 13029225 frs-core:NetGoodwill 2020-11-30 13029225 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13029225 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 13029225 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 13029225 frs-core:LandBuildings 2021-11-30 13029225 frs-core:LandBuildings 2020-12-01 2021-11-30 13029225 frs-core:LandBuildings 2020-11-30 13029225 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13029225 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 13029225 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 13029225 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13029225 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 13029225 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 13029225 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 13029225 frs-core:MoreThanFiveYears 2021-11-30 13029225 frs-core:MotorVehicles 2021-11-30 13029225 frs-core:MotorVehicles 2020-12-01 2021-11-30 13029225 frs-core:MotorVehicles 2020-11-30 13029225 frs-core:OtherResidualIntangibleAssets 2021-11-30 13029225 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 13029225 frs-core:OtherResidualIntangibleAssets 2020-11-30 13029225 frs-core:PlantMachinery 2021-11-30 13029225 frs-core:PlantMachinery 2020-12-01 2021-11-30 13029225 frs-core:PlantMachinery 2020-11-30 13029225 frs-core:Secured 2021-11-30 13029225 frs-core:Unsecured 2021-11-30 13029225 frs-core:WithinOneYear 2020-12-01 2021-11-30 13029225 frs-core:WithinOneYear 2021-11-30 13029225 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 13029225 frs-core:CapitalRedemptionReserve 2020-11-30 13029225 frs-core:CapitalRedemptionReserve 2021-11-30 13029225 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 13029225 frs-core:OtherReservesSubtotal 2020-11-30 13029225 frs-core:OtherReservesSubtotal 2021-11-30 13029225 frs-core:RevaluationReserve 2020-12-01 2021-11-30 13029225 frs-core:RevaluationReserve 2020-11-30 13029225 frs-core:RevaluationReserve 2021-11-30 13029225 frs-core:SharePremium 2020-12-01 2021-11-30 13029225 frs-core:SharePremium 2020-11-30 13029225 frs-core:SharePremium 2021-11-30 13029225 frs-core:ShareCapital 2020-12-01 2021-11-30 13029225 frs-core:ShareCapital 2020-11-30 13029225 frs-core:ShareCapital 2021-11-30 13029225 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 13029225 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 13029225 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13029225 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 13029225 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13029225 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 13029225 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 13029225 frs-countries:Europe 2020-12-01 2021-11-30 13029225 frs-countries:NorthAmerica 2020-12-01 2021-11-30 13029225 frs-countries:SouthAmerica 2020-12-01 2021-11-30 13029225 frs-countries:Asia 2020-12-01 2021-11-30 13029225 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 13029225 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 13029225 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 13029225 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 13029225 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 13029225 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 13029225 frs-bus:FullAccounts 2020-12-01 2021-11-30 13029225 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 13029225 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 13029225 frs-bus:FRS102 2020-12-01 2021-11-30 13029225 frs-bus:MediumEntities 2020-12-01 2021-11-30 13029225 frs-bus:SmallEntities 2020-12-01 2021-11-30 13029225 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 13029225 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 13029225 frs-bus:Audited 2020-12-01 2021-11-30 13029225 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 13029225 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 13029225 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 13029225 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 13029225 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 13029225 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 13029225 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 13029225 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 13029225 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 13029225 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 13029225 frs-bus:OrdinaryShareClass1 2020-11-30 13029225 frs-bus:OrdinaryShareClass1 2021-11-30 13029225 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 13029225 frs-bus:OrdinaryShareClass2 2020-11-30 13029225 frs-bus:OrdinaryShareClass2 2021-11-30 13029225 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 13029225 frs-bus:OrdinaryShareClass3 2020-11-30 13029225 frs-bus:OrdinaryShareClass3 2021-11-30 13029225 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 13029225 frs-bus:OrdinaryShareClass4 2020-11-30 13029225 frs-bus:OrdinaryShareClass4 2021-11-30 13029225 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 13029225 frs-bus:OrdinaryShareClass5 2020-11-30 13029225 frs-bus:OrdinaryShareClass5 2021-11-30 13029225 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 13029225 frs-bus:PreferenceShareClass1 2020-11-30 13029225 frs-bus:PreferenceShareClass1 2021-11-30 13029225 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 13029225 frs-bus:PreferenceShareClass2 2020-11-30 13029225 frs-bus:PreferenceShareClass2 2021-11-30 13029225 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 13029225 frs-bus:PreferenceShareClass3 2020-11-30 13029225 frs-bus:PreferenceShareClass3 2021-11-30 13029225 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 13029225 frs-bus:PreferenceShareClass4 2020-11-30 13029225 frs-bus:PreferenceShareClass4 2021-11-30 13029225 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 13029225 frs-bus:PreferenceShareClass5 2020-11-30 13029225 frs-bus:PreferenceShareClass5 2021-11-30 13029225 1 2020-12-01 2021-11-30 13029225 1 2021-11-30 13029225 1 2020-12-01 2021-11-30 13029225 frs-core:LeasedAssets 2020-12-01 2021-11-30 13029225 frs-core:OwnedAssets 2020-12-01 2021-11-30 13029225 frs-core:CurrencyRisk 2020-12-01 2021-11-30 13029225 frs-core:MarketRisk 2020-12-01 2021-11-30 13029225 frs-core:InterestRateRisk 2020-12-01 2021-11-30 13029225 frs-core:DeferredTaxation 2020-12-01 2021-11-30 13029225 frs-core:DeferredTaxation 2020-11-30 13029225 frs-core:DeferredTaxation 2021-11-30 13029225 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 13029225 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 13029225 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13029225 frs-core:ProvisionsDeferredTax 2021-11-30 13029225 frs-core:OtherDeferredTax 2021-11-30 13029225 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 13029225 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 13029225 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 13029225 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 13029225 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 13029225 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13029225 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 13029225 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 13029225 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 13029225 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 13029225 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 13029225 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13029225 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 13029225 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 13029225 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 13029225 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 13029225 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 13029225 frs-core:TaxCreditsDeferredTax 2021-11-30 13029225 frs-core:CostValuation 2020-11-30 13029225 frs-core:AdditionsToInvestments 2021-11-30 13029225 frs-core:DisposalsRepaymentsInvestments 2021-11-30 13029225 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 13029225 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 13029225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 13029225 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 13029225 frs-core:CostValuation 2021-11-30 13029225 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 13029225 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 13029225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 13029225 frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:ListedExchangeTraded 2020-11-30 13029225 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 13029225 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 13029225 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13029225 frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:UnlistedNon-exchangeTraded 2020-11-30 13029225 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 13029225 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 13029225 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13029225 dpl-frs:CostSales 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales 2020-11-30 13029225 dpl-frs:CostSales 2021-11-30 13029225 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 13029225 frs-bus:Director1 2020-12-01 2021-11-30 13029225 frs-bus:Director1 2020-11-30 13029225 frs-bus:Director1 2021-11-30 13029225 1 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 1 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 1 2021-11-30 13029225 2 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 2 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 2 2021-11-30 13029225 3 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 3 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 3 2021-11-30 13029225 4 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 4 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 4 2021-11-30 13029225 5 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 5 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 5 2021-11-30 13029225 6 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 6 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 6 2021-11-30 13029225 7 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 7 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 7 2021-11-30 13029225 8 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 8 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 8 2021-11-30 13029225 9 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 9 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 9 2021-11-30 13029225 10 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 10 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 10 2021-11-30 13029225 11 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 11 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 11 2021-11-30 13029225 12 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 12 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 12 2021-11-30 13029225 13 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 13 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 13 2021-11-30 13029225 14 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 14 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 14 2021-11-30 13029225 15 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 15 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 15 2021-11-30 13029225 16 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 16 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 16 2021-11-30 13029225 17 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 17 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 17 2021-11-30 13029225 18 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 18 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 18 2021-11-30 13029225 19 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 19 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 19 2021-11-30 13029225 20 2020-12-01 2021-11-30 13029225 frs-core:CurrentFinancialInstruments 20 2021-11-30 13029225 frs-core:Non-currentFinancialInstruments 20 2021-11-30 13029225 dpl-frs:Item1 2020-12-01 2021-11-30 13029225 dpl-frs:Item1 2020-11-30 13029225 dpl-frs:Item1 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 13029225 dpl-frs:Item2 2020-12-01 2021-11-30 13029225 dpl-frs:Item2 2020-11-30 13029225 dpl-frs:Item2 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 13029225 dpl-frs:Item3 2020-12-01 2021-11-30 13029225 dpl-frs:Item3 2020-11-30 13029225 dpl-frs:Item3 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 13029225 dpl-frs:Item4 2020-12-01 2021-11-30 13029225 dpl-frs:Item4 2020-11-30 13029225 dpl-frs:Item4 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 13029225 dpl-frs:Item5 2020-12-01 2021-11-30 13029225 dpl-frs:Item5 2020-11-30 13029225 dpl-frs:Item5 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 13029225 dpl-frs:Item6 2020-12-01 2021-11-30 13029225 dpl-frs:Item6 2020-11-30 13029225 dpl-frs:Item6 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 13029225 dpl-frs:Item7 2020-12-01 2021-11-30 13029225 dpl-frs:Item7 2020-11-30 13029225 dpl-frs:Item7 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 13029225 dpl-frs:Item8 2020-12-01 2021-11-30 13029225 dpl-frs:Item8 2020-11-30 13029225 dpl-frs:Item8 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 13029225 dpl-frs:Item9 2020-12-01 2021-11-30 13029225 dpl-frs:Item9 2020-11-30 13029225 dpl-frs:Item9 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13029225 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2021-11-30 13029225 dpl-frs:Item12 2020-12-01 2021-11-30 13029225 dpl-frs:Item12 2020-11-30 13029225 dpl-frs:Item12 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 13029225 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 13029225 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13029225 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 13029225 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 13029225 1 2020-12-01 2021-11-30 13029225 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 13029225
Hypnolife Limited
Unaudited Financial Statements
For the Period 1 December 2021 to 31 May 2023
TaxAssist Accountants
71 Main Road
Sutton At Hone
Dartford
Kent
DA4 9HQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13029225
31 May 2023 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 375 500
375 500
CURRENT ASSETS
Cash at bank and in hand - 391
- 391
Creditors: Amounts Falling Due Within One Year 5 (2,884 ) (1,793 )
NET CURRENT ASSETS (LIABILITIES) (2,884 ) (1,402 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,509 ) (902 )
NET LIABILITIES (2,509 ) (902 )
CAPITAL AND RESERVES
Called up share capital 6 150 -
Profit and Loss Account (2,659 ) (902 )
SHAREHOLDERS' FUNDS (2,509) (902)
Page 1
Page 2
For the period ending 31 May 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 Steven Pegg
Director
9 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hypnolife Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13029225 . The registered office is 1 Cole Avenue, Southend on Sea, Essex, SS2 6BH.
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. 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:
Fixtures & Fittings 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2021: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2021 666
As at 31 May 2023 666
Depreciation
As at 1 December 2021 166
Provided during the period 125
As at 31 May 2023 291
Net Book Value
As at 31 May 2023 375
As at 1 December 2021 500
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
31 May 2023 30 November 2021
£ £
Trade creditors - 1
Accruals and deferred income 300 300
Director's loan account 2,584 1,492
2,884 1,793
6. Share Capital
31 May 2023 30 November 2021
£ £
Allotted, Called up and fully paid 150 -
Page 4