Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 12918324 Ambassador (Ret.) Johan Tejler Dr Djavad Salehi-Isfahani Mr Pirouzan Parvine Mrs Elham Geranmayeh Mr Esfandyar Batmanghelidj iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12918324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 12918324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 12918324 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 12918324 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 12918324 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 12918324 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 12918324 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 12918324 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 12918324 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 12918324 2022-10-31 12918324 2023-10-31 12918324 2022-11-01 2023-10-31 12918324 frs-core:CurrentFinancialInstruments 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2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 12918324 dpl-frs:Item5 2022-11-01 2023-10-31 12918324 dpl-frs:Item5 2022-10-31 12918324 dpl-frs:Item5 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 12918324 dpl-frs:Item6 2022-11-01 2023-10-31 12918324 dpl-frs:Item6 2022-10-31 12918324 dpl-frs:Item6 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 12918324 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2022-10-31 12918324 dpl-frs:Item11 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 12918324 dpl-frs:Item12 2022-11-01 2023-10-31 12918324 dpl-frs:Item12 2022-10-31 12918324 dpl-frs:Item12 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 12918324 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 12918324 1 2022-11-01 2023-10-31 12918324 frs-countries:EnglandWales 2022-11-01 2023-10-31 12918324 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 12918324 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2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 2022-10-31 12918324 frs-core:AfterOneYear 2021-11-01 2022-10-31 12918324 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 12918324 frs-core:BetweenOneFiveYears 2022-10-31 12918324 frs-core:ComputerEquipment 2022-10-31 12918324 frs-core:ComputerEquipment 2021-11-01 2022-10-31 12918324 frs-core:ComputerEquipment 2021-10-31 12918324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 12918324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 12918324 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 12918324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 12918324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 12918324 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 12918324 frs-core:FurnitureFittings 2022-10-31 12918324 frs-core:FurnitureFittings 2021-11-01 2022-10-31 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12918324 frs-core:OtherReservesSubtotal 2021-10-31 12918324 frs-core:OtherReservesSubtotal 2022-10-31 12918324 frs-core:RevaluationReserve 2021-11-01 2022-10-31 12918324 frs-core:RevaluationReserve 2021-10-31 12918324 frs-core:RevaluationReserve 2022-10-31 12918324 frs-core:SharePremium 2021-11-01 2022-10-31 12918324 frs-core:SharePremium 2021-10-31 12918324 frs-core:SharePremium 2022-10-31 12918324 frs-core:ShareCapital 2021-11-01 2022-10-31 12918324 frs-core:ShareCapital 2021-10-31 12918324 frs-core:ShareCapital 2022-10-31 12918324 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 12918324 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 12918324 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 12918324 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 12918324 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 12918324 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 12918324 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 12918324 frs-countries:Europe 2021-11-01 2022-10-31 12918324 frs-countries:NorthAmerica 2021-11-01 2022-10-31 12918324 frs-countries:SouthAmerica 2021-11-01 2022-10-31 12918324 frs-countries:Asia 2021-11-01 2022-10-31 12918324 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 12918324 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 12918324 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 12918324 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 12918324 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 12918324 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 12918324 frs-bus:FullAccounts 2021-11-01 2022-10-31 12918324 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 12918324 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 12918324 frs-bus:FRS102 2021-11-01 2022-10-31 12918324 frs-bus:MediumEntities 2021-11-01 2022-10-31 12918324 frs-bus:SmallEntities 2021-11-01 2022-10-31 12918324 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frs-bus:OrdinaryShareClass1 2022-10-31 12918324 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 12918324 frs-bus:OrdinaryShareClass2 2021-10-31 12918324 frs-bus:OrdinaryShareClass2 2022-10-31 12918324 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 12918324 frs-bus:OrdinaryShareClass3 2021-10-31 12918324 frs-bus:OrdinaryShareClass3 2022-10-31 12918324 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 12918324 frs-bus:OrdinaryShareClass4 2021-10-31 12918324 frs-bus:OrdinaryShareClass4 2022-10-31 12918324 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 12918324 frs-bus:OrdinaryShareClass5 2021-10-31 12918324 frs-bus:OrdinaryShareClass5 2022-10-31 12918324 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 12918324 frs-bus:PreferenceShareClass1 2021-10-31 12918324 frs-bus:PreferenceShareClass1 2022-10-31 12918324 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 12918324 frs-bus:PreferenceShareClass2 2021-10-31 12918324 frs-bus:PreferenceShareClass2 2022-10-31 12918324 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 12918324 frs-bus:PreferenceShareClass3 2021-10-31 12918324 frs-bus:PreferenceShareClass3 2022-10-31 12918324 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 12918324 frs-bus:PreferenceShareClass4 2021-10-31 12918324 frs-bus:PreferenceShareClass4 2022-10-31 12918324 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 12918324 frs-bus:PreferenceShareClass5 2021-10-31 12918324 frs-bus:PreferenceShareClass5 2022-10-31 12918324 1 2021-11-01 2022-10-31 12918324 1 2022-10-31 12918324 1 2021-11-01 2022-10-31 12918324 frs-core:LeasedAssets 2021-11-01 2022-10-31 12918324 frs-core:OwnedAssets 2021-11-01 2022-10-31 12918324 frs-core:CurrencyRisk 2021-11-01 2022-10-31 12918324 frs-core:MarketRisk 2021-11-01 2022-10-31 12918324 frs-core:InterestRateRisk 2021-11-01 2022-10-31 12918324 frs-core:DeferredTaxation 2021-11-01 2022-10-31 12918324 frs-core:DeferredTaxation 2021-10-31 12918324 frs-core:DeferredTaxation 2022-10-31 12918324 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 12918324 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 12918324 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 12918324 frs-core:ProvisionsDeferredTax 2022-10-31 12918324 frs-core:OtherDeferredTax 2022-10-31 12918324 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 12918324 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 12918324 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 12918324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 12918324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 12918324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 12918324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 12918324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 12918324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 12918324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 12918324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 12918324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 12918324 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 12918324 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 12918324 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 12918324 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 12918324 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 12918324 frs-core:TaxCreditsDeferredTax 2022-10-31 12918324 frs-core:CostValuation 2021-10-31 12918324 frs-core:AdditionsToInvestments 2022-10-31 12918324 frs-core:DisposalsRepaymentsInvestments 2022-10-31 12918324 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 12918324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 12918324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 12918324 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 12918324 frs-core:CostValuation 2022-10-31 12918324 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 12918324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 12918324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 12918324 frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:ListedExchangeTraded 2021-10-31 12918324 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 12918324 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 12918324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12918324 frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:UnlistedNon-exchangeTraded 2021-10-31 12918324 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 12918324 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 12918324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12918324 dpl-frs:CostSales 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales 2021-10-31 12918324 dpl-frs:CostSales 2022-10-31 12918324 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 12918324 frs-bus:Director1 2021-11-01 2022-10-31 12918324 frs-bus:Director1 2021-10-31 12918324 frs-bus:Director1 2022-10-31 12918324 frs-bus:Director2 2021-11-01 2022-10-31 12918324 frs-bus:Director2 2021-10-31 12918324 frs-bus:Director2 2022-10-31 12918324 frs-bus:Director3 2021-11-01 2022-10-31 12918324 frs-bus:Director3 2021-10-31 12918324 frs-bus:Director3 2022-10-31 12918324 frs-bus:Director4 2021-11-01 2022-10-31 12918324 frs-bus:Director4 2021-10-31 12918324 frs-bus:Director4 2022-10-31 12918324 frs-bus:Director5 2021-11-01 2022-10-31 12918324 frs-bus:Director5 2021-10-31 12918324 frs-bus:Director5 2022-10-31 12918324 1 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 1 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 1 2022-10-31 12918324 2 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 2 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 2 2022-10-31 12918324 3 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 3 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 3 2022-10-31 12918324 4 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 4 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 4 2022-10-31 12918324 5 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 5 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 5 2022-10-31 12918324 6 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 6 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 6 2022-10-31 12918324 7 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 7 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 7 2022-10-31 12918324 8 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 8 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 8 2022-10-31 12918324 9 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 9 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 9 2022-10-31 12918324 10 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 10 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 10 2022-10-31 12918324 11 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 11 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 11 2022-10-31 12918324 12 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 12 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 12 2022-10-31 12918324 13 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 13 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 13 2022-10-31 12918324 14 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 14 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 14 2022-10-31 12918324 15 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 15 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 15 2022-10-31 12918324 16 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 16 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 16 2022-10-31 12918324 17 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 17 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 17 2022-10-31 12918324 18 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 18 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 18 2022-10-31 12918324 19 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 19 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 19 2022-10-31 12918324 20 2021-11-01 2022-10-31 12918324 frs-core:CurrentFinancialInstruments 20 2022-10-31 12918324 frs-core:Non-currentFinancialInstruments 20 2022-10-31 12918324 dpl-frs:Item1 2021-11-01 2022-10-31 12918324 dpl-frs:Item1 2021-10-31 12918324 dpl-frs:Item1 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 12918324 dpl-frs:Item2 2021-11-01 2022-10-31 12918324 dpl-frs:Item2 2021-10-31 12918324 dpl-frs:Item2 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 12918324 dpl-frs:Item3 2021-11-01 2022-10-31 12918324 dpl-frs:Item3 2021-10-31 12918324 dpl-frs:Item3 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 12918324 dpl-frs:Item4 2021-11-01 2022-10-31 12918324 dpl-frs:Item4 2021-10-31 12918324 dpl-frs:Item4 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 12918324 dpl-frs:Item5 2021-11-01 2022-10-31 12918324 dpl-frs:Item5 2021-10-31 12918324 dpl-frs:Item5 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 12918324 dpl-frs:Item6 2021-11-01 2022-10-31 12918324 dpl-frs:Item6 2021-10-31 12918324 dpl-frs:Item6 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 12918324 dpl-frs:Item7 2021-11-01 2022-10-31 12918324 dpl-frs:Item7 2021-10-31 12918324 dpl-frs:Item7 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 12918324 dpl-frs:Item8 2021-11-01 2022-10-31 12918324 dpl-frs:Item8 2021-10-31 12918324 dpl-frs:Item8 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 12918324 dpl-frs:Item9 2021-11-01 2022-10-31 12918324 dpl-frs:Item9 2021-10-31 12918324 dpl-frs:Item9 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 12918324 dpl-frs:Item10 2021-11-01 2022-10-31 12918324 dpl-frs:Item10 2021-10-31 12918324 dpl-frs:Item10 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 12918324 dpl-frs:Item11 2021-11-01 2022-10-31 12918324 dpl-frs:Item11 2021-10-31 12918324 dpl-frs:Item11 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 12918324 dpl-frs:Item12 2021-11-01 2022-10-31 12918324 dpl-frs:Item12 2021-10-31 12918324 dpl-frs:Item12 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 12918324 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 12918324 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 12918324 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 12918324 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 12918324 1 2021-11-01 2022-10-31 12918324 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 12918324
Bourse & Bazaar Foundation
Unaudited Financial Statements
For The Year Ended 31 October 2023
Finerva
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12918324
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,728 9,808
Cash at bank and in hand 8,543 109,216
11,271 119,024
Creditors: Amounts Falling Due Within One Year 5 (128,058 ) (234,402 )
NET CURRENT ASSETS (LIABILITIES) (116,787 ) (115,378 )
TOTAL ASSETS LESS CURRENT LIABILITIES (116,787 ) (115,378 )
NET LIABILITIES (116,787 ) (115,378 )
Income and Expenditure Account (116,787 ) (115,378 )
MEMBERS' FUNDS (116,787) (115,378)
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
The financial statements were approved by the board of directors on 29 February 2024 and were signed on its behalf by:
Mr Esfandyar Batmanghelidj
Director
29 February 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bourse & Bazaar Foundation is a private company, limited by guarantee, incorporated in England & Wales, registered number 12918324 . The registered office is 10 Queen Street Place, London, EC4R 1BE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe that, notwithstanding net current liabilities and net liabilities of £116,787, the company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support from the directors will be adequate to meet the company’s needs for a period of at least 12 months from the date of approval of these financial statements.
2.3. Turnover
Revenue is recognised to the extent that it is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from a contract to provide services is recognised in the period in which the services are provided.
2.4. Financial Instruments
Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Impairment of financial assets

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

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 surplus.
Page 2
Page 3
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus will be available to allow all or part of the asset to be recovered.
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 surplus or deficit, 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.
2.7. Grants
Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees during the year was as follows: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 250 -
Other debtors 2,478 9,808
2,728 9,808
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,936 1,655
Other creditors 121,179 228,694
Taxation and social security 1,943 4,053
128,058 234,402
Included in other creditors is £118,348 (2022: £227,746) for deferred grant income where the performance-related reporting and expenditure conditions had not been met by 31 October 2023.
6. Company limited by guarantee
The company is limited by guarantee of members and does not have a share capital. The liability of members is limited to £1.
Page 3