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2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 13760856 dpl-frs:Item10 2022-12-01 2023-11-30 13760856 dpl-frs:Item10 2022-11-30 13760856 dpl-frs:Item10 2023-11-30 13760856 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13760856 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13760856 dpl-frs:Item11 2022-12-01 2023-11-30 13760856 dpl-frs:Item11 2022-11-30 13760856 dpl-frs:Item11 2023-11-30 13760856 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13760856 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13760856 dpl-frs:Item12 2022-12-01 2023-11-30 13760856 dpl-frs:Item12 2022-11-30 13760856 dpl-frs:Item12 2023-11-30 13760856 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 13760856 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 13760856 1 2022-12-01 2023-11-30 13760856 frs-countries:EnglandWales 2022-12-01 2023-11-30 13760856 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-22 13760856 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13760856 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frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-23 2022-11-30 13760856 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-22 13760856 frs-core:LandBuildings 2022-11-30 13760856 frs-core:LandBuildings 2021-11-23 2022-11-30 13760856 frs-core:LandBuildings 2021-11-22 13760856 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13760856 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-23 2022-11-30 13760856 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-22 13760856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13760856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-23 2022-11-30 13760856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-22 13760856 frs-core:MoreThanFiveYears 2021-11-23 2022-11-30 13760856 frs-core:MoreThanFiveYears 2022-11-30 13760856 frs-core:MotorVehicles 2022-11-30 13760856 frs-core:MotorVehicles 2021-11-23 2022-11-30 13760856 frs-core:MotorVehicles 2021-11-22 13760856 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frs-core:SharePremium 2021-11-23 2022-11-30 13760856 frs-core:SharePremium 2021-11-22 13760856 frs-core:SharePremium 2022-11-30 13760856 frs-core:ShareCapital 2021-11-23 2022-11-30 13760856 frs-core:ShareCapital 2021-11-22 13760856 frs-core:ShareCapital 2022-11-30 13760856 frs-core:RetainedEarningsAccumulatedLosses 2021-11-23 2022-11-30 13760856 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-22 13760856 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13760856 frs-core:RetainedEarningsAccumulatedLosses 2021-11-22 13760856 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13760856 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-22 13760856 frs-countries:UnitedKingdom 2021-11-23 2022-11-30 13760856 frs-countries:Europe 2021-11-23 2022-11-30 13760856 frs-countries:NorthAmerica 2021-11-23 2022-11-30 13760856 frs-countries:SouthAmerica 2021-11-23 2022-11-30 13760856 frs-countries:Asia 2021-11-23 2022-11-30 13760856 frs-countries:RestWorldOutsideUK 2021-11-23 2022-11-30 13760856 frs-bus:HighestPaidDirector 2021-11-23 2022-11-30 13760856 frs-bus:PrivateLimitedCompanyLtd 2021-11-23 2022-11-30 13760856 frs-bus:CompanyLimitedByGuarantee 2021-11-23 2022-11-30 13760856 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-23 2022-11-30 13760856 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-23 2022-11-30 13760856 frs-bus:FullAccounts 2021-11-23 2022-11-30 13760856 frs-bus:FilletedAccounts 2021-11-23 2022-11-30 13760856 frs-bus:AbridgedAccounts 2021-11-23 2022-11-30 13760856 frs-bus:FRS102 2021-11-23 2022-11-30 13760856 frs-bus:MediumEntities 2021-11-23 2022-11-30 13760856 frs-bus:SmallEntities 2021-11-23 2022-11-30 13760856 frs-bus:EntityHasNeverTraded 2021-11-23 2022-11-30 13760856 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-23 2022-11-30 13760856 frs-bus:Audited 2021-11-23 2022-11-30 13760856 frs-bus:AuditExempt-NoAccountantsReport 2021-11-23 2022-11-30 13760856 frs-bus:AuditExemptWithAccountantsReport 2021-11-23 2022-11-30 13760856 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-23 2022-11-30 13760856 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-23 2022-11-30 13760856 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-23 2022-11-30 13760856 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-23 2022-11-30 13760856 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-23 2022-11-30 13760856 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-23 2022-11-30 13760856 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-23 2022-11-30 13760856 frs-bus:OrdinaryShareClass1 2021-11-23 2022-11-30 13760856 frs-bus:OrdinaryShareClass1 2021-11-22 13760856 frs-bus:OrdinaryShareClass1 2022-11-30 13760856 frs-bus:OrdinaryShareClass2 2021-11-23 2022-11-30 13760856 frs-bus:OrdinaryShareClass2 2021-11-22 13760856 frs-bus:OrdinaryShareClass2 2022-11-30 13760856 frs-bus:OrdinaryShareClass3 2021-11-23 2022-11-30 13760856 frs-bus:OrdinaryShareClass3 2021-11-22 13760856 frs-bus:OrdinaryShareClass3 2022-11-30 13760856 frs-bus:OrdinaryShareClass4 2021-11-23 2022-11-30 13760856 frs-bus:OrdinaryShareClass4 2021-11-22 13760856 frs-bus:OrdinaryShareClass4 2022-11-30 13760856 frs-bus:OrdinaryShareClass5 2021-11-23 2022-11-30 13760856 frs-bus:OrdinaryShareClass5 2021-11-22 13760856 frs-bus:OrdinaryShareClass5 2022-11-30 13760856 frs-bus:PreferenceShareClass1 2021-11-23 2022-11-30 13760856 frs-bus:PreferenceShareClass1 2021-11-22 13760856 frs-bus:PreferenceShareClass1 2022-11-30 13760856 frs-bus:PreferenceShareClass2 2021-11-23 2022-11-30 13760856 frs-bus:PreferenceShareClass2 2021-11-22 13760856 frs-bus:PreferenceShareClass2 2022-11-30 13760856 frs-bus:PreferenceShareClass3 2021-11-23 2022-11-30 13760856 frs-bus:PreferenceShareClass3 2021-11-22 13760856 frs-bus:PreferenceShareClass3 2022-11-30 13760856 frs-bus:PreferenceShareClass4 2021-11-23 2022-11-30 13760856 frs-bus:PreferenceShareClass4 2021-11-22 13760856 frs-bus:PreferenceShareClass4 2022-11-30 13760856 frs-bus:PreferenceShareClass5 2021-11-23 2022-11-30 13760856 frs-bus:PreferenceShareClass5 2021-11-22 13760856 frs-bus:PreferenceShareClass5 2022-11-30 13760856 1 2021-11-23 2022-11-30 13760856 1 2022-11-30 13760856 1 2021-11-23 2022-11-30 13760856 frs-core:LeasedAssets 2021-11-23 2022-11-30 13760856 frs-core:OwnedAssets 2021-11-23 2022-11-30 13760856 frs-core:CurrencyRisk 2021-11-23 2022-11-30 13760856 frs-core:MarketRisk 2021-11-23 2022-11-30 13760856 frs-core:InterestRateRisk 2021-11-23 2022-11-30 13760856 frs-core:DeferredTaxation 2021-11-23 2022-11-30 13760856 frs-core:DeferredTaxation 2021-11-22 13760856 frs-core:DeferredTaxation 2022-11-30 13760856 frs-core:OtherProvisionsContingentLiabilities 2021-11-23 2022-11-30 13760856 frs-core:OtherProvisionsContingentLiabilities 2021-11-22 13760856 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13760856 frs-core:ProvisionsDeferredTax 2022-11-30 13760856 frs-core:OtherDeferredTax 2022-11-30 13760856 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13760856 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13760856 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 13760856 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-23 2022-11-30 13760856 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-22 13760856 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13760856 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-23 2022-11-30 13760856 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-22 13760856 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13760856 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-23 2022-11-30 13760856 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-22 13760856 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 13760856 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 13760856 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 13760856 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 13760856 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 13760856 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 13760856 frs-core:TaxCreditsDeferredTax 2022-11-30 13760856 frs-core:CostValuation 2021-11-22 13760856 frs-core:AdditionsToInvestments 2022-11-30 13760856 frs-core:DisposalsRepaymentsInvestments 2022-11-30 13760856 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 13760856 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 13760856 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 13760856 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 13760856 frs-core:CostValuation 2022-11-30 13760856 frs-core:ProvisionsForImpairmentInvestments 2021-11-22 13760856 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 13760856 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13760856 frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:ListedExchangeTraded 2021-11-22 13760856 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-22 13760856 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-22 13760856 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13760856 frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:UnlistedNon-exchangeTraded 2021-11-22 13760856 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-22 13760856 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-22 13760856 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13760856 dpl-frs:CostSales 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales 2021-11-22 13760856 dpl-frs:CostSales 2022-11-30 13760856 dpl-frs:DistributionCosts 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses 2021-11-23 2022-11-30 13760856 frs-bus:Director1 2021-11-23 2022-11-30 13760856 frs-bus:Director1 2021-11-22 13760856 frs-bus:Director1 2022-11-30 13760856 frs-bus:Director2 2021-11-23 2022-11-30 13760856 frs-bus:Director2 2021-11-22 13760856 frs-bus:Director2 2022-11-30 13760856 1 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 1 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 1 2022-11-30 13760856 2 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 2 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 2 2022-11-30 13760856 3 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 3 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 3 2022-11-30 13760856 4 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 4 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 4 2022-11-30 13760856 5 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 5 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 5 2022-11-30 13760856 6 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 6 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 6 2022-11-30 13760856 7 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 7 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 7 2022-11-30 13760856 8 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 8 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 8 2022-11-30 13760856 9 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 9 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 9 2022-11-30 13760856 10 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 10 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 10 2022-11-30 13760856 11 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 11 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 11 2022-11-30 13760856 12 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 12 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 12 2022-11-30 13760856 13 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 13 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 13 2022-11-30 13760856 14 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 14 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 14 2022-11-30 13760856 15 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 15 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 15 2022-11-30 13760856 16 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 16 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 16 2022-11-30 13760856 17 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 17 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 17 2022-11-30 13760856 18 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 18 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 18 2022-11-30 13760856 19 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 19 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 19 2022-11-30 13760856 20 2021-11-23 2022-11-30 13760856 frs-core:CurrentFinancialInstruments 20 2022-11-30 13760856 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13760856 dpl-frs:Item1 2021-11-23 2022-11-30 13760856 dpl-frs:Item1 2021-11-22 13760856 dpl-frs:Item1 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item1 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item1 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-23 2022-11-30 13760856 dpl-frs:Item2 2021-11-23 2022-11-30 13760856 dpl-frs:Item2 2021-11-22 13760856 dpl-frs:Item2 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item2 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item2 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-23 2022-11-30 13760856 dpl-frs:Item3 2021-11-23 2022-11-30 13760856 dpl-frs:Item3 2021-11-22 13760856 dpl-frs:Item3 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item3 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item3 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-23 2022-11-30 13760856 dpl-frs:Item4 2021-11-23 2022-11-30 13760856 dpl-frs:Item4 2021-11-22 13760856 dpl-frs:Item4 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item4 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item4 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-23 2022-11-30 13760856 dpl-frs:Item5 2021-11-23 2022-11-30 13760856 dpl-frs:Item5 2021-11-22 13760856 dpl-frs:Item5 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item5 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item5 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-23 2022-11-30 13760856 dpl-frs:Item6 2021-11-23 2022-11-30 13760856 dpl-frs:Item6 2021-11-22 13760856 dpl-frs:Item6 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item6 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item6 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-23 2022-11-30 13760856 dpl-frs:Item7 2021-11-23 2022-11-30 13760856 dpl-frs:Item7 2021-11-22 13760856 dpl-frs:Item7 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item7 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item7 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-23 2022-11-30 13760856 dpl-frs:Item8 2021-11-23 2022-11-30 13760856 dpl-frs:Item8 2021-11-22 13760856 dpl-frs:Item8 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item8 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item8 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-23 2022-11-30 13760856 dpl-frs:Item9 2021-11-23 2022-11-30 13760856 dpl-frs:Item9 2021-11-22 13760856 dpl-frs:Item9 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item9 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item9 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-23 2022-11-30 13760856 dpl-frs:Item10 2021-11-23 2022-11-30 13760856 dpl-frs:Item10 2021-11-22 13760856 dpl-frs:Item10 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item10 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item10 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-23 2022-11-30 13760856 dpl-frs:Item11 2021-11-23 2022-11-30 13760856 dpl-frs:Item11 2021-11-22 13760856 dpl-frs:Item11 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item11 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item11 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-23 2022-11-30 13760856 dpl-frs:Item12 2021-11-23 2022-11-30 13760856 dpl-frs:Item12 2021-11-22 13760856 dpl-frs:Item12 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item12 2021-11-23 2022-11-30 13760856 dpl-frs:CostSales dpl-frs:Item12 2021-11-22 13760856 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13760856 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-23 2022-11-30 13760856 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-23 2022-11-30 13760856 1 2021-11-23 2022-11-30 13760856 frs-countries:EnglandWales 2021-11-23 2022-11-30
Registered number: 13760856
Caspercat Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Whyfield Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13760856
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 462,206 250,763
462,206 250,763
CURRENT ASSETS
Debtors 5 3,722 -
3,722 -
Creditors: Amounts Falling Due Within One Year 6 (18,718 ) (16,506 )
NET CURRENT ASSETS (LIABILITIES) (14,996 ) (16,506 )
TOTAL ASSETS LESS CURRENT LIABILITIES 447,210 234,257
Creditors: Amounts Falling Due After More Than One Year 7 (400,197 ) (227,274 )
NET ASSETS 47,013 6,983
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 46,913 6,883
SHAREHOLDERS' FUNDS 47,013 6,983
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon Tai
Director
31/01/2024
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
Caspercat Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13760856 . The registered office is Whyfield, Truro business Park , Threemilestone , Truro , TR4 9LF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 December 2022 250,763
Additions 211,443
As at 30 November 2023 462,206
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 462,206
As at 1 December 2022 250,763
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs.
Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value
can otherwise be measured reliably. Other investments are measured at cost less impairment.
5. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Directors' loan accounts 3,722 -
3,722 -
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Trade creditors - 1
Bank loans and overdrafts 17,818 11,800
Accruals and deferred income 900 4,472
Directors' loan accounts - 233
18,718 16,506
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 November 2022
£ £
Bank loans 400,197 227,274
400,197 227,274
8. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Simon Tai - 77,893 74,170 - 3,722
The above loan is unsecured, interest free and repayable on demand.
Page 4