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dpl-frs:CostSales dpl-frs:Item2 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2023-05-31 03260501 dpl-frs:Item3 2021-12-01 2023-05-31 03260501 dpl-frs:Item3 2021-11-30 03260501 dpl-frs:Item3 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2023-05-31 03260501 dpl-frs:Item4 2021-12-01 2023-05-31 03260501 dpl-frs:Item4 2021-11-30 03260501 dpl-frs:Item4 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2023-05-31 03260501 dpl-frs:Item5 2021-12-01 2023-05-31 03260501 dpl-frs:Item5 2021-11-30 03260501 dpl-frs:Item5 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2023-05-31 03260501 dpl-frs:Item6 2021-12-01 2023-05-31 03260501 dpl-frs:Item6 2021-11-30 03260501 dpl-frs:Item6 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item6 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2023-05-31 03260501 dpl-frs:Item7 2021-12-01 2023-05-31 03260501 dpl-frs:Item7 2021-11-30 03260501 dpl-frs:Item7 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item7 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2023-05-31 03260501 dpl-frs:Item8 2021-12-01 2023-05-31 03260501 dpl-frs:Item8 2021-11-30 03260501 dpl-frs:Item8 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2023-05-31 03260501 dpl-frs:Item9 2021-12-01 2023-05-31 03260501 dpl-frs:Item9 2021-11-30 03260501 dpl-frs:Item9 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2023-05-31 03260501 dpl-frs:Item10 2021-12-01 2023-05-31 03260501 dpl-frs:Item10 2021-11-30 03260501 dpl-frs:Item10 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2023-05-31 03260501 dpl-frs:Item11 2021-12-01 2023-05-31 03260501 dpl-frs:Item11 2021-11-30 03260501 dpl-frs:Item11 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2023-05-31 03260501 dpl-frs:Item12 2021-12-01 2023-05-31 03260501 dpl-frs:Item12 2021-11-30 03260501 dpl-frs:Item12 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2023-05-31 03260501 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 03260501 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2023-05-31 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2023-05-31 03260501 1 2021-12-01 2023-05-31 03260501 frs-countries:EnglandWales 2021-12-01 2023-05-31 03260501 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-11-30 03260501 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-11-30 03260501 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-01 2021-11-30 03260501 frs-core:AllSubsidiaries 2020-12-01 2021-11-30 03260501 frs-core:KeyManagementPersonnel 2020-12-01 2021-11-30 03260501 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-01 2021-11-30 03260501 frs-core:OtherRelatedParties 2020-12-01 2021-11-30 03260501 2020-11-30 03260501 2021-11-30 03260501 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 2021-11-30 03260501 frs-core:AfterOneYear 2020-12-01 2021-11-30 03260501 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 03260501 frs-core:BetweenOneFiveYears 2021-11-30 03260501 frs-core:ComputerEquipment 2021-11-30 03260501 frs-core:ComputerEquipment 2020-12-01 2021-11-30 03260501 frs-core:ComputerEquipment 2020-11-30 03260501 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 03260501 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-01 2021-11-30 03260501 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-11-30 03260501 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 03260501 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-01 2021-11-30 03260501 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-11-30 03260501 frs-core:FurnitureFittings 2021-11-30 03260501 frs-core:FurnitureFittings 2020-12-01 2021-11-30 03260501 frs-core:FurnitureFittings 2020-11-30 03260501 frs-core:NetGoodwill 2021-11-30 03260501 frs-core:NetGoodwill 2020-12-01 2021-11-30 03260501 frs-core:NetGoodwill 2020-11-30 03260501 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 03260501 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-01 2021-11-30 03260501 frs-core:InvestmentPropertyIncludedWithinPPE 2020-11-30 03260501 frs-core:LandBuildings 2021-11-30 03260501 frs-core:LandBuildings 2020-12-01 2021-11-30 03260501 frs-core:LandBuildings 2020-11-30 03260501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 03260501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-01 2021-11-30 03260501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-11-30 03260501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 03260501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-01 2021-11-30 03260501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-11-30 03260501 frs-core:MoreThanFiveYears 2020-12-01 2021-11-30 03260501 frs-core:MoreThanFiveYears 2021-11-30 03260501 frs-core:MotorVehicles 2021-11-30 03260501 frs-core:MotorVehicles 2020-12-01 2021-11-30 03260501 frs-core:MotorVehicles 2020-11-30 03260501 frs-core:OtherResidualIntangibleAssets 2021-11-30 03260501 frs-core:OtherResidualIntangibleAssets 2020-12-01 2021-11-30 03260501 frs-core:OtherResidualIntangibleAssets 2020-11-30 03260501 frs-core:PlantMachinery 2021-11-30 03260501 frs-core:PlantMachinery 2020-12-01 2021-11-30 03260501 frs-core:PlantMachinery 2020-11-30 03260501 frs-core:Secured 2021-11-30 03260501 frs-core:Unsecured 2021-11-30 03260501 frs-core:WithinOneYear 2020-12-01 2021-11-30 03260501 frs-core:WithinOneYear 2021-11-30 03260501 frs-core:CapitalRedemptionReserve 2020-12-01 2021-11-30 03260501 frs-core:CapitalRedemptionReserve 2020-11-30 03260501 frs-core:CapitalRedemptionReserve 2021-11-30 03260501 frs-core:OtherReservesSubtotal 2020-12-01 2021-11-30 03260501 frs-core:OtherReservesSubtotal 2020-11-30 03260501 frs-core:OtherReservesSubtotal 2021-11-30 03260501 frs-core:RevaluationReserve 2020-12-01 2021-11-30 03260501 frs-core:RevaluationReserve 2020-11-30 03260501 frs-core:RevaluationReserve 2021-11-30 03260501 frs-core:SharePremium 2020-12-01 2021-11-30 03260501 frs-core:SharePremium 2020-11-30 03260501 frs-core:SharePremium 2021-11-30 03260501 frs-core:ShareCapital 2020-12-01 2021-11-30 03260501 frs-core:ShareCapital 2020-11-30 03260501 frs-core:ShareCapital 2021-11-30 03260501 frs-core:RetainedEarningsAccumulatedLosses 2020-12-01 2021-11-30 03260501 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-11-30 03260501 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 03260501 frs-core:RetainedEarningsAccumulatedLosses 2020-11-30 03260501 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 03260501 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-11-30 03260501 frs-countries:UnitedKingdom 2020-12-01 2021-11-30 03260501 frs-countries:Europe 2020-12-01 2021-11-30 03260501 frs-countries:NorthAmerica 2020-12-01 2021-11-30 03260501 frs-countries:SouthAmerica 2020-12-01 2021-11-30 03260501 frs-countries:Asia 2020-12-01 2021-11-30 03260501 frs-countries:RestWorldOutsideUK 2020-12-01 2021-11-30 03260501 frs-bus:HighestPaidDirector 2020-12-01 2021-11-30 03260501 frs-bus:PrivateLimitedCompanyLtd 2020-12-01 2021-11-30 03260501 frs-bus:CompanyLimitedByGuarantee 2020-12-01 2021-11-30 03260501 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-01 2021-11-30 03260501 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-01 2021-11-30 03260501 frs-bus:FullAccounts 2020-12-01 2021-11-30 03260501 frs-bus:FilletedAccounts 2020-12-01 2021-11-30 03260501 frs-bus:AbridgedAccounts 2020-12-01 2021-11-30 03260501 frs-bus:FRS102 2020-12-01 2021-11-30 03260501 frs-bus:MediumEntities 2020-12-01 2021-11-30 03260501 frs-bus:SmallEntities 2020-12-01 2021-11-30 03260501 frs-bus:EntityHasNeverTraded 2020-12-01 2021-11-30 03260501 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-01 2021-11-30 03260501 frs-bus:Audited 2020-12-01 2021-11-30 03260501 frs-bus:AuditExempt-NoAccountantsReport 2020-12-01 2021-11-30 03260501 frs-bus:AuditExemptWithAccountantsReport 2020-12-01 2021-11-30 03260501 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 03260501 frs-bus:LargeCompaniesRegimeForAccounts 2020-12-01 2021-11-30 03260501 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-12-01 2021-11-30 03260501 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-01 2021-11-30 03260501 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 03260501 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 03260501 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-12-01 2021-11-30 03260501 frs-bus:OrdinaryShareClass1 2020-12-01 2021-11-30 03260501 frs-bus:OrdinaryShareClass1 2020-11-30 03260501 frs-bus:OrdinaryShareClass1 2021-11-30 03260501 frs-bus:OrdinaryShareClass2 2020-12-01 2021-11-30 03260501 frs-bus:OrdinaryShareClass2 2020-11-30 03260501 frs-bus:OrdinaryShareClass2 2021-11-30 03260501 frs-bus:OrdinaryShareClass3 2020-12-01 2021-11-30 03260501 frs-bus:OrdinaryShareClass3 2020-11-30 03260501 frs-bus:OrdinaryShareClass3 2021-11-30 03260501 frs-bus:OrdinaryShareClass4 2020-12-01 2021-11-30 03260501 frs-bus:OrdinaryShareClass4 2020-11-30 03260501 frs-bus:OrdinaryShareClass4 2021-11-30 03260501 frs-bus:OrdinaryShareClass5 2020-12-01 2021-11-30 03260501 frs-bus:OrdinaryShareClass5 2020-11-30 03260501 frs-bus:OrdinaryShareClass5 2021-11-30 03260501 frs-bus:PreferenceShareClass1 2020-12-01 2021-11-30 03260501 frs-bus:PreferenceShareClass1 2020-11-30 03260501 frs-bus:PreferenceShareClass1 2021-11-30 03260501 frs-bus:PreferenceShareClass2 2020-12-01 2021-11-30 03260501 frs-bus:PreferenceShareClass2 2020-11-30 03260501 frs-bus:PreferenceShareClass2 2021-11-30 03260501 frs-bus:PreferenceShareClass3 2020-12-01 2021-11-30 03260501 frs-bus:PreferenceShareClass3 2020-11-30 03260501 frs-bus:PreferenceShareClass3 2021-11-30 03260501 frs-bus:PreferenceShareClass4 2020-12-01 2021-11-30 03260501 frs-bus:PreferenceShareClass4 2020-11-30 03260501 frs-bus:PreferenceShareClass4 2021-11-30 03260501 frs-bus:PreferenceShareClass5 2020-12-01 2021-11-30 03260501 frs-bus:PreferenceShareClass5 2020-11-30 03260501 frs-bus:PreferenceShareClass5 2021-11-30 03260501 1 2020-12-01 2021-11-30 03260501 1 2021-11-30 03260501 1 2020-12-01 2021-11-30 03260501 frs-core:LeasedAssets 2020-12-01 2021-11-30 03260501 frs-core:OwnedAssets 2020-12-01 2021-11-30 03260501 frs-core:CurrencyRisk 2020-12-01 2021-11-30 03260501 frs-core:MarketRisk 2020-12-01 2021-11-30 03260501 frs-core:InterestRateRisk 2020-12-01 2021-11-30 03260501 frs-core:DeferredTaxation 2020-12-01 2021-11-30 03260501 frs-core:DeferredTaxation 2020-11-30 03260501 frs-core:DeferredTaxation 2021-11-30 03260501 frs-core:OtherProvisionsContingentLiabilities 2020-12-01 2021-11-30 03260501 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 03260501 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 03260501 frs-core:ProvisionsDeferredTax 2021-11-30 03260501 frs-core:OtherDeferredTax 2021-11-30 03260501 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-11-30 03260501 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-11-30 03260501 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-11-30 03260501 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 03260501 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 03260501 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 03260501 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 03260501 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 03260501 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 03260501 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 03260501 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 03260501 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 03260501 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 03260501 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 03260501 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 03260501 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 03260501 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 03260501 frs-core:TaxCreditsDeferredTax 2021-11-30 03260501 frs-core:CostValuation 2020-11-30 03260501 frs-core:AdditionsToInvestments 2021-11-30 03260501 frs-core:DisposalsRepaymentsInvestments 2021-11-30 03260501 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 03260501 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 03260501 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 03260501 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 03260501 frs-core:CostValuation 2021-11-30 03260501 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 03260501 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 03260501 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 03260501 frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:ListedExchangeTraded 2020-11-30 03260501 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-11-30 03260501 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-11-30 03260501 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260501 frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:UnlistedNon-exchangeTraded 2020-11-30 03260501 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 03260501 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 03260501 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260501 dpl-frs:CostSales 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales 2020-11-30 03260501 dpl-frs:CostSales 2021-11-30 03260501 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 03260501 frs-bus:Director1 2020-12-01 2021-11-30 03260501 frs-bus:Director1 2020-11-30 03260501 frs-bus:Director1 2021-11-30 03260501 frs-bus:Director2 2020-12-01 2021-11-30 03260501 frs-bus:Director2 2020-11-30 03260501 frs-bus:Director2 2021-11-30 03260501 1 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 1 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 1 2021-11-30 03260501 2 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 2 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 2 2021-11-30 03260501 3 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 3 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 3 2021-11-30 03260501 4 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 4 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 4 2021-11-30 03260501 5 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 5 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 5 2021-11-30 03260501 6 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 6 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 6 2021-11-30 03260501 7 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 7 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 7 2021-11-30 03260501 8 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 8 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 8 2021-11-30 03260501 9 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 9 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 9 2021-11-30 03260501 10 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 10 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 10 2021-11-30 03260501 11 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 11 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 11 2021-11-30 03260501 12 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 12 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 12 2021-11-30 03260501 13 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 13 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 13 2021-11-30 03260501 14 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 14 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 14 2021-11-30 03260501 15 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 15 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 15 2021-11-30 03260501 16 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 16 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 16 2021-11-30 03260501 17 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 17 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 17 2021-11-30 03260501 18 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 18 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 18 2021-11-30 03260501 19 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 19 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 19 2021-11-30 03260501 20 2020-12-01 2021-11-30 03260501 frs-core:CurrentFinancialInstruments 20 2021-11-30 03260501 frs-core:Non-currentFinancialInstruments 20 2021-11-30 03260501 dpl-frs:Item1 2020-12-01 2021-11-30 03260501 dpl-frs:Item1 2020-11-30 03260501 dpl-frs:Item1 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 03260501 dpl-frs:Item2 2020-12-01 2021-11-30 03260501 dpl-frs:Item2 2020-11-30 03260501 dpl-frs:Item2 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 03260501 dpl-frs:Item3 2020-12-01 2021-11-30 03260501 dpl-frs:Item3 2020-11-30 03260501 dpl-frs:Item3 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 03260501 dpl-frs:Item4 2020-12-01 2021-11-30 03260501 dpl-frs:Item4 2020-11-30 03260501 dpl-frs:Item4 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 03260501 dpl-frs:Item5 2020-12-01 2021-11-30 03260501 dpl-frs:Item5 2020-11-30 03260501 dpl-frs:Item5 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 03260501 dpl-frs:Item6 2020-12-01 2021-11-30 03260501 dpl-frs:Item6 2020-11-30 03260501 dpl-frs:Item6 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 03260501 dpl-frs:Item7 2020-12-01 2021-11-30 03260501 dpl-frs:Item7 2020-11-30 03260501 dpl-frs:Item7 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 03260501 dpl-frs:Item8 2020-12-01 2021-11-30 03260501 dpl-frs:Item8 2020-11-30 03260501 dpl-frs:Item8 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 03260501 dpl-frs:Item9 2020-12-01 2021-11-30 03260501 dpl-frs:Item9 2020-11-30 03260501 dpl-frs:Item9 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 03260501 dpl-frs:Item10 2020-12-01 2021-11-30 03260501 dpl-frs:Item10 2020-11-30 03260501 dpl-frs:Item10 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 03260501 dpl-frs:Item11 2020-12-01 2021-11-30 03260501 dpl-frs:Item11 2020-11-30 03260501 dpl-frs:Item11 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 03260501 dpl-frs:Item12 2020-12-01 2021-11-30 03260501 dpl-frs:Item12 2020-11-30 03260501 dpl-frs:Item12 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 03260501 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 03260501 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 03260501 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 03260501 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 03260501 1 2020-12-01 2021-11-30 03260501 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 03260501
East Anglian Fine Weld Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 December 2021 to 31 May 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03260501
31 May 2023 30 November 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,884 4,795
4,884 4,795
CURRENT ASSETS
Stocks 12,519 12,748
Debtors 438,844 422,419
Cash at bank and in hand 45,405 2,509
496,768 437,676
Creditors: Amounts Falling Due Within One Year (342,984 ) (354,797 )
NET CURRENT ASSETS (LIABILITIES) 153,784 82,879
TOTAL ASSETS LESS CURRENT LIABILITIES 158,668 87,674
Creditors: Amounts Falling Due After More Than One Year (53,879 ) (55,507 )
NET ASSETS 104,789 32,167
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account 103,789 31,167
SHAREHOLDERS' FUNDS 104,789 32,167
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Oliver Gilbert
Director
22nd February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
East Anglian Fine Weld Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03260501 . The registered office is 10 St Margarets Way, Stukeley Meadows Industrial Estate, Huntingdon, PE29 6EB.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 15 (2021: 8)
15 8
4. Tangible Assets
Total
£
Cost
As at 1 December 2021 60,777
Additions 6,150
Disposals (7,750 )
As at 31 May 2023 59,177
Depreciation
As at 1 December 2021 55,982
Provided during the period 1,702
Disposals (3,391 )
As at 31 May 2023 54,293
Net Book Value
As at 31 May 2023 4,884
As at 1 December 2021 4,795
5. Share Capital
31 May 2023 30 November 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4