Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 03260715 Mr R A Morley Mr T Paisley Mr T Paisley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03260715 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 03260715 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 03260715 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 03260715 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 03260715 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 03260715 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 03260715 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 03260715 2022-11-30 03260715 2023-11-30 03260715 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 2022-12-01 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 2023-11-30 03260715 frs-core:AfterOneYear 2022-12-01 2023-11-30 03260715 frs-core:BetweenOneFiveYears 2022-12-01 2023-11-30 03260715 frs-core:BetweenOneFiveYears 2023-11-30 03260715 frs-core:ComputerEquipment 2023-11-30 03260715 frs-core:ComputerEquipment 2022-12-01 2023-11-30 03260715 frs-core:ComputerEquipment 2022-11-30 03260715 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 03260715 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-01 2023-11-30 03260715 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 03260715 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 03260715 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 03260715 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 03260715 frs-core:FurnitureFittings 2023-11-30 03260715 frs-core:FurnitureFittings 2022-12-01 2023-11-30 03260715 frs-core:FurnitureFittings 2022-11-30 03260715 frs-core:NetGoodwill 2023-11-30 03260715 frs-core:NetGoodwill 2022-12-01 2023-11-30 03260715 frs-core:NetGoodwill 2022-11-30 03260715 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 03260715 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-01 2023-11-30 03260715 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 03260715 frs-core:LandBuildings 2023-11-30 03260715 frs-core:LandBuildings 2022-12-01 2023-11-30 03260715 frs-core:LandBuildings 2022-11-30 03260715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 03260715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 03260715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 03260715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 03260715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 03260715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 03260715 frs-core:MoreThanFiveYears 2022-12-01 2023-11-30 03260715 frs-core:MoreThanFiveYears 2023-11-30 03260715 frs-core:MotorVehicles 2023-11-30 03260715 frs-core:MotorVehicles 2022-12-01 2023-11-30 03260715 frs-core:MotorVehicles 2022-11-30 03260715 frs-core:OtherResidualIntangibleAssets 2023-11-30 03260715 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 03260715 frs-core:OtherResidualIntangibleAssets 2022-11-30 03260715 frs-core:PlantMachinery 2023-11-30 03260715 frs-core:PlantMachinery 2022-12-01 2023-11-30 03260715 frs-core:PlantMachinery 2022-11-30 03260715 frs-core:Secured 2023-11-30 03260715 frs-core:Unsecured 2023-11-30 03260715 frs-core:WithinOneYear 2022-12-01 2023-11-30 03260715 frs-core:WithinOneYear 2023-11-30 03260715 frs-core:CapitalRedemptionReserve 2022-12-01 2023-11-30 03260715 frs-core:CapitalRedemptionReserve 2022-11-30 03260715 frs-core:CapitalRedemptionReserve 2023-11-30 03260715 frs-core:OtherReservesSubtotal 2022-12-01 2023-11-30 03260715 frs-core:OtherReservesSubtotal 2022-11-30 03260715 frs-core:OtherReservesSubtotal 2023-11-30 03260715 frs-core:RevaluationReserve 2022-12-01 2023-11-30 03260715 frs-core:RevaluationReserve 2022-11-30 03260715 frs-core:RevaluationReserve 2023-11-30 03260715 frs-core:SharePremium 2022-12-01 2023-11-30 03260715 frs-core:SharePremium 2022-11-30 03260715 frs-core:SharePremium 2023-11-30 03260715 frs-core:ShareCapital 2022-12-01 2023-11-30 03260715 frs-core:ShareCapital 2022-11-30 03260715 frs-core:ShareCapital 2023-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-11-30 03260715 frs-countries:UnitedKingdom 2022-12-01 2023-11-30 03260715 frs-countries:Europe 2022-12-01 2023-11-30 03260715 frs-countries:NorthAmerica 2022-12-01 2023-11-30 03260715 frs-countries:SouthAmerica 2022-12-01 2023-11-30 03260715 frs-countries:Asia 2022-12-01 2023-11-30 03260715 frs-countries:RestWorldOutsideUK 2022-12-01 2023-11-30 03260715 frs-bus:HighestPaidDirector 2022-12-01 2023-11-30 03260715 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 03260715 frs-bus:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 03260715 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2023-11-30 03260715 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2023-11-30 03260715 frs-bus:FullAccounts 2022-12-01 2023-11-30 03260715 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 03260715 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 03260715 frs-bus:FRS102 2022-12-01 2023-11-30 03260715 frs-bus:MediumEntities 2022-12-01 2023-11-30 03260715 frs-bus:SmallEntities 2022-12-01 2023-11-30 03260715 frs-bus:EntityHasNeverTraded 2022-12-01 2023-11-30 03260715 frs-bus:EntityNoLongerTradingButTradedInPast 2022-12-01 2023-11-30 03260715 frs-bus:Audited 2022-12-01 2023-11-30 03260715 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 03260715 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 03260715 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-12-01 2023-11-30 03260715 frs-bus:LargeCompaniesRegimeForAccounts 2022-12-01 2023-11-30 03260715 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-12-01 2023-11-30 03260715 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 03260715 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 03260715 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 03260715 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 03260715 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 03260715 frs-bus:OrdinaryShareClass1 2022-11-30 03260715 frs-bus:OrdinaryShareClass1 2023-11-30 03260715 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 03260715 frs-bus:OrdinaryShareClass2 2022-11-30 03260715 frs-bus:OrdinaryShareClass2 2023-11-30 03260715 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 03260715 frs-bus:OrdinaryShareClass3 2022-11-30 03260715 frs-bus:OrdinaryShareClass3 2023-11-30 03260715 frs-bus:OrdinaryShareClass4 2022-12-01 2023-11-30 03260715 frs-bus:OrdinaryShareClass4 2022-11-30 03260715 frs-bus:OrdinaryShareClass4 2023-11-30 03260715 frs-bus:OrdinaryShareClass5 2022-12-01 2023-11-30 03260715 frs-bus:OrdinaryShareClass5 2022-11-30 03260715 frs-bus:OrdinaryShareClass5 2023-11-30 03260715 frs-bus:PreferenceShareClass1 2022-12-01 2023-11-30 03260715 frs-bus:PreferenceShareClass1 2022-11-30 03260715 frs-bus:PreferenceShareClass1 2023-11-30 03260715 frs-bus:PreferenceShareClass2 2022-12-01 2023-11-30 03260715 frs-bus:PreferenceShareClass2 2022-11-30 03260715 frs-bus:PreferenceShareClass2 2023-11-30 03260715 frs-bus:PreferenceShareClass3 2022-12-01 2023-11-30 03260715 frs-bus:PreferenceShareClass3 2022-11-30 03260715 frs-bus:PreferenceShareClass3 2023-11-30 03260715 frs-bus:PreferenceShareClass4 2022-12-01 2023-11-30 03260715 frs-bus:PreferenceShareClass4 2022-11-30 03260715 frs-bus:PreferenceShareClass4 2023-11-30 03260715 frs-bus:PreferenceShareClass5 2022-12-01 2023-11-30 03260715 frs-bus:PreferenceShareClass5 2022-11-30 03260715 frs-bus:PreferenceShareClass5 2023-11-30 03260715 1 2022-12-01 2023-11-30 03260715 1 2023-11-30 03260715 1 2022-12-01 2023-11-30 03260715 frs-core:LeasedAssets 2022-12-01 2023-11-30 03260715 frs-core:OwnedAssets 2022-12-01 2023-11-30 03260715 frs-core:CurrencyRisk 2022-12-01 2023-11-30 03260715 frs-core:MarketRisk 2022-12-01 2023-11-30 03260715 frs-core:InterestRateRisk 2022-12-01 2023-11-30 03260715 frs-core:DeferredTaxation 2022-12-01 2023-11-30 03260715 frs-core:DeferredTaxation 2022-11-30 03260715 frs-core:DeferredTaxation 2023-11-30 03260715 frs-core:OtherProvisionsContingentLiabilities 2022-12-01 2023-11-30 03260715 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 03260715 frs-core:OtherProvisionsContingentLiabilities 2023-11-30 03260715 frs-core:ProvisionsDeferredTax 2023-11-30 03260715 frs-core:OtherDeferredTax 2023-11-30 03260715 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 03260715 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-11-30 03260715 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-11-30 03260715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-01 2023-11-30 03260715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 03260715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-01 2023-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-01 2023-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-11-30 03260715 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-11-30 03260715 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-11-30 03260715 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-11-30 03260715 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-11-30 03260715 frs-core:Share-basedPaymentsDeferredTax 2023-11-30 03260715 frs-core:TaxCreditsDeferredTax 2023-11-30 03260715 frs-core:CostValuation 2022-11-30 03260715 frs-core:AdditionsToInvestments 2023-11-30 03260715 frs-core:DisposalsRepaymentsInvestments 2023-11-30 03260715 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-11-30 03260715 frs-core:OtherIncreaseDecreaseInInvestments 2023-11-30 03260715 frs-core:CostValuation 2023-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 03260715 frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 03260715 frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 03260715 dpl-frs:CostSales 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales 2022-11-30 03260715 dpl-frs:CostSales 2023-11-30 03260715 dpl-frs:DistributionCosts 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses 2022-12-01 2023-11-30 03260715 frs-bus:Director1 2022-12-01 2023-11-30 03260715 frs-bus:Director1 2022-11-30 03260715 frs-bus:Director1 2023-11-30 03260715 frs-bus:Director2 2022-12-01 2023-11-30 03260715 frs-bus:Director2 2022-11-30 03260715 frs-bus:Director2 2023-11-30 03260715 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 03260715 1 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 1 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 1 2023-11-30 03260715 2 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 2 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 2 2023-11-30 03260715 3 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 3 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 3 2023-11-30 03260715 4 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 4 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 4 2023-11-30 03260715 5 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 5 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 5 2023-11-30 03260715 6 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 6 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 6 2023-11-30 03260715 7 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 7 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 7 2023-11-30 03260715 8 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 8 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 8 2023-11-30 03260715 9 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 9 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 9 2023-11-30 03260715 10 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 10 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 10 2023-11-30 03260715 11 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 11 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 11 2023-11-30 03260715 12 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 12 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 12 2023-11-30 03260715 13 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 13 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 13 2023-11-30 03260715 14 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 14 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 14 2023-11-30 03260715 15 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 15 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 15 2023-11-30 03260715 16 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 16 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 16 2023-11-30 03260715 17 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 17 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 17 2023-11-30 03260715 18 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 18 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 18 2023-11-30 03260715 19 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 19 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 19 2023-11-30 03260715 20 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments 20 2023-11-30 03260715 frs-core:Non-currentFinancialInstruments 20 2023-11-30 03260715 dpl-frs:Item1 2022-12-01 2023-11-30 03260715 dpl-frs:Item1 2022-11-30 03260715 dpl-frs:Item1 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item1 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item1 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item1 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-12-01 2023-11-30 03260715 dpl-frs:Item2 2022-12-01 2023-11-30 03260715 dpl-frs:Item2 2022-11-30 03260715 dpl-frs:Item2 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item2 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item2 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item2 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-12-01 2023-11-30 03260715 dpl-frs:Item3 2022-12-01 2023-11-30 03260715 dpl-frs:Item3 2022-11-30 03260715 dpl-frs:Item3 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item3 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item3 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item3 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-12-01 2023-11-30 03260715 dpl-frs:Item4 2022-12-01 2023-11-30 03260715 dpl-frs:Item4 2022-11-30 03260715 dpl-frs:Item4 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item4 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item4 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item4 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-12-01 2023-11-30 03260715 dpl-frs:Item5 2022-12-01 2023-11-30 03260715 dpl-frs:Item5 2022-11-30 03260715 dpl-frs:Item5 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 03260715 dpl-frs:Item6 2022-12-01 2023-11-30 03260715 dpl-frs:Item6 2022-11-30 03260715 dpl-frs:Item6 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 03260715 dpl-frs:Item7 2022-12-01 2023-11-30 03260715 dpl-frs:Item7 2022-11-30 03260715 dpl-frs:Item7 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 03260715 dpl-frs:Item8 2022-12-01 2023-11-30 03260715 dpl-frs:Item8 2022-11-30 03260715 dpl-frs:Item8 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 03260715 dpl-frs:Item9 2022-12-01 2023-11-30 03260715 dpl-frs:Item9 2022-11-30 03260715 dpl-frs:Item9 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 03260715 dpl-frs:Item10 2022-12-01 2023-11-30 03260715 dpl-frs:Item10 2022-11-30 03260715 dpl-frs:Item10 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 03260715 dpl-frs:Item11 2022-12-01 2023-11-30 03260715 dpl-frs:Item11 2022-11-30 03260715 dpl-frs:Item11 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 03260715 dpl-frs:Item12 2022-12-01 2023-11-30 03260715 dpl-frs:Item12 2022-11-30 03260715 dpl-frs:Item12 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 03260715 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 03260715 1 2022-12-01 2023-11-30 03260715 frs-countries:EnglandWales 2022-12-01 2023-11-30 03260715 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 03260715 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 03260715 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 03260715 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 03260715 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 03260715 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 03260715 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 03260715 2021-11-30 03260715 2022-11-30 03260715 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 2022-11-30 03260715 frs-core:AfterOneYear 2021-12-01 2022-11-30 03260715 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 03260715 frs-core:BetweenOneFiveYears 2022-11-30 03260715 frs-core:ComputerEquipment 2022-11-30 03260715 frs-core:ComputerEquipment 2021-12-01 2022-11-30 03260715 frs-core:ComputerEquipment 2021-11-30 03260715 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 03260715 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 03260715 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 03260715 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 03260715 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 03260715 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 03260715 frs-core:FurnitureFittings 2022-11-30 03260715 frs-core:FurnitureFittings 2021-12-01 2022-11-30 03260715 frs-core:FurnitureFittings 2021-11-30 03260715 frs-core:NetGoodwill 2022-11-30 03260715 frs-core:NetGoodwill 2021-12-01 2022-11-30 03260715 frs-core:NetGoodwill 2021-11-30 03260715 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 03260715 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 03260715 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 03260715 frs-core:LandBuildings 2022-11-30 03260715 frs-core:LandBuildings 2021-12-01 2022-11-30 03260715 frs-core:LandBuildings 2021-11-30 03260715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 03260715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 03260715 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 03260715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 03260715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 03260715 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 03260715 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 03260715 frs-core:MoreThanFiveYears 2022-11-30 03260715 frs-core:MotorVehicles 2022-11-30 03260715 frs-core:MotorVehicles 2021-12-01 2022-11-30 03260715 frs-core:MotorVehicles 2021-11-30 03260715 frs-core:OtherResidualIntangibleAssets 2022-11-30 03260715 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 03260715 frs-core:OtherResidualIntangibleAssets 2021-11-30 03260715 frs-core:PlantMachinery 2022-11-30 03260715 frs-core:PlantMachinery 2021-12-01 2022-11-30 03260715 frs-core:PlantMachinery 2021-11-30 03260715 frs-core:Secured 2022-11-30 03260715 frs-core:Unsecured 2022-11-30 03260715 frs-core:WithinOneYear 2021-12-01 2022-11-30 03260715 frs-core:WithinOneYear 2022-11-30 03260715 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 03260715 frs-core:CapitalRedemptionReserve 2021-11-30 03260715 frs-core:CapitalRedemptionReserve 2022-11-30 03260715 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 03260715 frs-core:OtherReservesSubtotal 2021-11-30 03260715 frs-core:OtherReservesSubtotal 2022-11-30 03260715 frs-core:RevaluationReserve 2021-12-01 2022-11-30 03260715 frs-core:RevaluationReserve 2021-11-30 03260715 frs-core:RevaluationReserve 2022-11-30 03260715 frs-core:SharePremium 2021-12-01 2022-11-30 03260715 frs-core:SharePremium 2021-11-30 03260715 frs-core:SharePremium 2022-11-30 03260715 frs-core:ShareCapital 2021-12-01 2022-11-30 03260715 frs-core:ShareCapital 2021-11-30 03260715 frs-core:ShareCapital 2022-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 03260715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 03260715 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 03260715 frs-countries:Europe 2021-12-01 2022-11-30 03260715 frs-countries:NorthAmerica 2021-12-01 2022-11-30 03260715 frs-countries:SouthAmerica 2021-12-01 2022-11-30 03260715 frs-countries:Asia 2021-12-01 2022-11-30 03260715 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 03260715 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 03260715 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 03260715 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 03260715 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 03260715 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 03260715 frs-bus:FullAccounts 2021-12-01 2022-11-30 03260715 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 03260715 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 03260715 frs-bus:FRS102 2021-12-01 2022-11-30 03260715 frs-bus:MediumEntities 2021-12-01 2022-11-30 03260715 frs-bus:SmallEntities 2021-12-01 2022-11-30 03260715 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 03260715 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 03260715 frs-bus:Audited 2021-12-01 2022-11-30 03260715 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 03260715 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 03260715 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 03260715 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 03260715 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 03260715 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 03260715 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 03260715 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 03260715 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 03260715 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 03260715 frs-bus:OrdinaryShareClass1 2021-11-30 03260715 frs-bus:OrdinaryShareClass1 2022-11-30 03260715 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 03260715 frs-bus:OrdinaryShareClass2 2021-11-30 03260715 frs-bus:OrdinaryShareClass2 2022-11-30 03260715 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 03260715 frs-bus:OrdinaryShareClass3 2021-11-30 03260715 frs-bus:OrdinaryShareClass3 2022-11-30 03260715 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 03260715 frs-bus:OrdinaryShareClass4 2021-11-30 03260715 frs-bus:OrdinaryShareClass4 2022-11-30 03260715 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 03260715 frs-bus:OrdinaryShareClass5 2021-11-30 03260715 frs-bus:OrdinaryShareClass5 2022-11-30 03260715 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 03260715 frs-bus:PreferenceShareClass1 2021-11-30 03260715 frs-bus:PreferenceShareClass1 2022-11-30 03260715 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 03260715 frs-bus:PreferenceShareClass2 2021-11-30 03260715 frs-bus:PreferenceShareClass2 2022-11-30 03260715 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 03260715 frs-bus:PreferenceShareClass3 2021-11-30 03260715 frs-bus:PreferenceShareClass3 2022-11-30 03260715 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 03260715 frs-bus:PreferenceShareClass4 2021-11-30 03260715 frs-bus:PreferenceShareClass4 2022-11-30 03260715 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 03260715 frs-bus:PreferenceShareClass5 2021-11-30 03260715 frs-bus:PreferenceShareClass5 2022-11-30 03260715 1 2021-12-01 2022-11-30 03260715 1 2022-11-30 03260715 1 2021-12-01 2022-11-30 03260715 frs-core:LeasedAssets 2021-12-01 2022-11-30 03260715 frs-core:OwnedAssets 2021-12-01 2022-11-30 03260715 frs-core:CurrencyRisk 2021-12-01 2022-11-30 03260715 frs-core:MarketRisk 2021-12-01 2022-11-30 03260715 frs-core:InterestRateRisk 2021-12-01 2022-11-30 03260715 frs-core:DeferredTaxation 2021-12-01 2022-11-30 03260715 frs-core:DeferredTaxation 2021-11-30 03260715 frs-core:DeferredTaxation 2022-11-30 03260715 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 03260715 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 03260715 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 03260715 frs-core:ProvisionsDeferredTax 2022-11-30 03260715 frs-core:OtherDeferredTax 2022-11-30 03260715 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 03260715 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 03260715 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 03260715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 03260715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 03260715 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 03260715 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 03260715 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 03260715 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 03260715 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 03260715 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 03260715 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 03260715 frs-core:TaxCreditsDeferredTax 2022-11-30 03260715 frs-core:CostValuation 2021-11-30 03260715 frs-core:AdditionsToInvestments 2022-11-30 03260715 frs-core:DisposalsRepaymentsInvestments 2022-11-30 03260715 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 03260715 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 03260715 frs-core:CostValuation 2022-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 03260715 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 03260715 frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:ListedExchangeTraded 2021-11-30 03260715 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 03260715 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 03260715 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 03260715 frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260715 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260715 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 03260715 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 03260715 dpl-frs:CostSales 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales 2021-11-30 03260715 dpl-frs:CostSales 2022-11-30 03260715 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 03260715 frs-bus:Director1 2021-12-01 2022-11-30 03260715 frs-bus:Director1 2021-11-30 03260715 frs-bus:Director1 2022-11-30 03260715 frs-bus:Director2 2021-12-01 2022-11-30 03260715 frs-bus:Director2 2021-11-30 03260715 frs-bus:Director2 2022-11-30 03260715 frs-bus:CompanySecretary1 2021-12-01 2022-11-30 03260715 1 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 1 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 1 2022-11-30 03260715 2 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 2 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 2 2022-11-30 03260715 3 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 3 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 3 2022-11-30 03260715 4 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 4 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 4 2022-11-30 03260715 5 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 5 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 5 2022-11-30 03260715 6 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 6 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 6 2022-11-30 03260715 7 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 7 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 7 2022-11-30 03260715 8 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 8 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 8 2022-11-30 03260715 9 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 9 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 9 2022-11-30 03260715 10 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 10 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 10 2022-11-30 03260715 11 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 11 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 11 2022-11-30 03260715 12 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 12 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 12 2022-11-30 03260715 13 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 13 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 13 2022-11-30 03260715 14 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 14 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 14 2022-11-30 03260715 15 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 15 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 15 2022-11-30 03260715 16 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 16 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 16 2022-11-30 03260715 17 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 17 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 17 2022-11-30 03260715 18 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 18 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 18 2022-11-30 03260715 19 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 19 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 19 2022-11-30 03260715 20 2021-12-01 2022-11-30 03260715 frs-core:CurrentFinancialInstruments 20 2022-11-30 03260715 frs-core:Non-currentFinancialInstruments 20 2022-11-30 03260715 dpl-frs:Item1 2021-12-01 2022-11-30 03260715 dpl-frs:Item1 2021-11-30 03260715 dpl-frs:Item1 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 03260715 dpl-frs:Item2 2021-12-01 2022-11-30 03260715 dpl-frs:Item2 2021-11-30 03260715 dpl-frs:Item2 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 03260715 dpl-frs:Item3 2021-12-01 2022-11-30 03260715 dpl-frs:Item3 2021-11-30 03260715 dpl-frs:Item3 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 03260715 dpl-frs:Item4 2021-12-01 2022-11-30 03260715 dpl-frs:Item4 2021-11-30 03260715 dpl-frs:Item4 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 03260715 dpl-frs:Item5 2021-12-01 2022-11-30 03260715 dpl-frs:Item5 2021-11-30 03260715 dpl-frs:Item5 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 03260715 dpl-frs:Item6 2021-12-01 2022-11-30 03260715 dpl-frs:Item6 2021-11-30 03260715 dpl-frs:Item6 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 03260715 dpl-frs:Item7 2021-12-01 2022-11-30 03260715 dpl-frs:Item7 2021-11-30 03260715 dpl-frs:Item7 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 03260715 dpl-frs:Item8 2021-12-01 2022-11-30 03260715 dpl-frs:Item8 2021-11-30 03260715 dpl-frs:Item8 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 03260715 dpl-frs:Item9 2021-12-01 2022-11-30 03260715 dpl-frs:Item9 2021-11-30 03260715 dpl-frs:Item9 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 03260715 dpl-frs:Item10 2021-12-01 2022-11-30 03260715 dpl-frs:Item10 2021-11-30 03260715 dpl-frs:Item10 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 03260715 dpl-frs:Item11 2021-12-01 2022-11-30 03260715 dpl-frs:Item11 2021-11-30 03260715 dpl-frs:Item11 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 03260715 dpl-frs:Item12 2021-12-01 2022-11-30 03260715 dpl-frs:Item12 2021-11-30 03260715 dpl-frs:Item12 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 03260715 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 03260715 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 03260715 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 03260715 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 03260715 1 2021-12-01 2022-11-30 03260715 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 03260715
Jemline Ventures Limited
Financial Statements
For The Year Ended 30 November 2023
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03260715
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 236 286
Investment Properties 5 450,945 450,000
451,181 450,286
CURRENT ASSETS
Debtors 6 8,999 21,849
Cash at bank and in hand 24,287 17,083
33,286 38,932
Creditors: Amounts Falling Due Within One Year 7 (10,181 ) (10,785 )
NET CURRENT ASSETS (LIABILITIES) 23,105 28,147
TOTAL ASSETS LESS CURRENT LIABILITIES 474,286 478,433
Creditors: Amounts Falling Due After More Than One Year 8 (7,500 ) (10,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,863 ) (21,863 )
NET ASSETS 444,923 446,070
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 240,483 240,483
Profit and Loss Account 204,340 205,487
SHAREHOLDERS' FUNDS 444,923 446,070
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 R A Morley
Director
5th March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jemline Ventures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03260715 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.
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 represents rental income receivable in the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account net of deferred taxation..
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was  2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2022 19,004
As at 30 November 2023 19,004
Depreciation
As at 1 December 2022 18,718
Provided during the period 50
As at 30 November 2023 18,768
Net Book Value
As at 30 November 2023 236
As at 1 December 2022 286
5. Investment Property
2023
£
Fair Value
As at 1 December 2022 450,000
Additions 945
As at 30 November 2023 450,945
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 188,663 187,718
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,081 9,081
Other debtors - 3,500
Directors' loan accounts 2,918 9,268
8,999 21,849
The directors' loan accounts are unsecured, interest is charged, and are repayable on demand.
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 3,000 3,000
Corporation tax 6,161 6,766
Accruals and deferred income 1,020 1,019
10,181 10,785
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,500 10,500
7,500 10,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation Reserve
£
As at 1 December 2022 240,483
As at 30 November 2023 240,483
Page 5