Acorah Software Products - Accounts Production 14.4.601 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 11041315 Jack Malone Marc Finlay William Naylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11041315 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 11041315 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 11041315 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 11041315 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 11041315 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 11041315 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 11041315 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 11041315 2022-11-30 11041315 2023-11-30 11041315 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 2022-12-01 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 2023-11-30 11041315 frs-core:AfterOneYear 2022-12-01 2023-11-30 11041315 frs-core:BetweenOneFiveYears 2022-12-01 2023-11-30 11041315 frs-core:BetweenOneFiveYears 2023-11-30 11041315 frs-core:ComputerEquipment 2023-11-30 11041315 frs-core:ComputerEquipment 2022-12-01 2023-11-30 11041315 frs-core:ComputerEquipment 2022-11-30 11041315 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 11041315 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-01 2023-11-30 11041315 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 11041315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 11041315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 11041315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 11041315 frs-core:FurnitureFittings 2023-11-30 11041315 frs-core:FurnitureFittings 2022-12-01 2023-11-30 11041315 frs-core:FurnitureFittings 2022-11-30 11041315 frs-core:NetGoodwill 2023-11-30 11041315 frs-core:NetGoodwill 2022-12-01 2023-11-30 11041315 frs-core:NetGoodwill 2022-11-30 11041315 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 11041315 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-01 2023-11-30 11041315 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 11041315 frs-core:LandBuildings 2023-11-30 11041315 frs-core:LandBuildings 2022-12-01 2023-11-30 11041315 frs-core:LandBuildings 2022-11-30 11041315 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 11041315 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 11041315 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 11041315 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 11041315 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 11041315 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 11041315 frs-core:MoreThanFiveYears 2022-12-01 2023-11-30 11041315 frs-core:MoreThanFiveYears 2023-11-30 11041315 frs-core:MotorVehicles 2023-11-30 11041315 frs-core:MotorVehicles 2022-12-01 2023-11-30 11041315 frs-core:MotorVehicles 2022-11-30 11041315 frs-core:OtherResidualIntangibleAssets 2023-11-30 11041315 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 11041315 frs-core:OtherResidualIntangibleAssets 2022-11-30 11041315 frs-core:PlantMachinery 2023-11-30 11041315 frs-core:PlantMachinery 2022-12-01 2023-11-30 11041315 frs-core:PlantMachinery 2022-11-30 11041315 frs-core:Secured 2023-11-30 11041315 frs-core:Unsecured 2023-11-30 11041315 frs-core:WithinOneYear 2022-12-01 2023-11-30 11041315 frs-core:WithinOneYear 2023-11-30 11041315 frs-core:CapitalRedemptionReserve 2022-12-01 2023-11-30 11041315 frs-core:CapitalRedemptionReserve 2022-11-30 11041315 frs-core:CapitalRedemptionReserve 2023-11-30 11041315 frs-core:OtherReservesSubtotal 2022-12-01 2023-11-30 11041315 frs-core:OtherReservesSubtotal 2022-11-30 11041315 frs-core:OtherReservesSubtotal 2023-11-30 11041315 frs-core:RevaluationReserve 2022-12-01 2023-11-30 11041315 frs-core:RevaluationReserve 2022-11-30 11041315 frs-core:RevaluationReserve 2023-11-30 11041315 frs-core:SharePremium 2022-12-01 2023-11-30 11041315 frs-core:SharePremium 2022-11-30 11041315 frs-core:SharePremium 2023-11-30 11041315 frs-core:ShareCapital 2022-12-01 2023-11-30 11041315 frs-core:ShareCapital 2022-11-30 11041315 frs-core:ShareCapital 2023-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-11-30 11041315 frs-countries:UnitedKingdom 2022-12-01 2023-11-30 11041315 frs-countries:Europe 2022-12-01 2023-11-30 11041315 frs-countries:NorthAmerica 2022-12-01 2023-11-30 11041315 frs-countries:SouthAmerica 2022-12-01 2023-11-30 11041315 frs-countries:Asia 2022-12-01 2023-11-30 11041315 frs-countries:RestWorldOutsideUK 2022-12-01 2023-11-30 11041315 frs-bus:HighestPaidDirector 2022-12-01 2023-11-30 11041315 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11041315 frs-bus:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 11041315 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2023-11-30 11041315 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2023-11-30 11041315 frs-bus:FullAccounts 2022-12-01 2023-11-30 11041315 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 11041315 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 11041315 frs-bus:FRS102 2022-12-01 2023-11-30 11041315 frs-bus:MediumEntities 2022-12-01 2023-11-30 11041315 frs-bus:SmallEntities 2022-12-01 2023-11-30 11041315 frs-bus:EntityHasNeverTraded 2022-12-01 2023-11-30 11041315 frs-bus:EntityNoLongerTradingButTradedInPast 2022-12-01 2023-11-30 11041315 frs-bus:Audited 2022-12-01 2023-11-30 11041315 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11041315 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 11041315 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11041315 frs-bus:LargeCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11041315 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11041315 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11041315 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 11041315 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 11041315 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 11041315 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 11041315 frs-bus:OrdinaryShareClass1 2022-11-30 11041315 frs-bus:OrdinaryShareClass1 2023-11-30 11041315 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 11041315 frs-bus:OrdinaryShareClass2 2022-11-30 11041315 frs-bus:OrdinaryShareClass2 2023-11-30 11041315 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 11041315 frs-bus:OrdinaryShareClass3 2022-11-30 11041315 frs-bus:OrdinaryShareClass3 2023-11-30 11041315 frs-bus:OrdinaryShareClass4 2022-12-01 2023-11-30 11041315 frs-bus:OrdinaryShareClass4 2022-11-30 11041315 frs-bus:OrdinaryShareClass4 2023-11-30 11041315 frs-bus:OrdinaryShareClass5 2022-12-01 2023-11-30 11041315 frs-bus:OrdinaryShareClass5 2022-11-30 11041315 frs-bus:OrdinaryShareClass5 2023-11-30 11041315 frs-bus:PreferenceShareClass1 2022-12-01 2023-11-30 11041315 frs-bus:PreferenceShareClass1 2022-11-30 11041315 frs-bus:PreferenceShareClass1 2023-11-30 11041315 frs-bus:PreferenceShareClass2 2022-12-01 2023-11-30 11041315 frs-bus:PreferenceShareClass2 2022-11-30 11041315 frs-bus:PreferenceShareClass2 2023-11-30 11041315 frs-bus:PreferenceShareClass3 2022-12-01 2023-11-30 11041315 frs-bus:PreferenceShareClass3 2022-11-30 11041315 frs-bus:PreferenceShareClass3 2023-11-30 11041315 frs-bus:PreferenceShareClass4 2022-12-01 2023-11-30 11041315 frs-bus:PreferenceShareClass4 2022-11-30 11041315 frs-bus:PreferenceShareClass4 2023-11-30 11041315 frs-bus:PreferenceShareClass5 2022-12-01 2023-11-30 11041315 frs-bus:PreferenceShareClass5 2022-11-30 11041315 frs-bus:PreferenceShareClass5 2023-11-30 11041315 1 2022-12-01 2023-11-30 11041315 1 2023-11-30 11041315 1 2022-12-01 2023-11-30 11041315 frs-core:LeasedAssets 2022-12-01 2023-11-30 11041315 frs-core:OwnedAssets 2022-12-01 2023-11-30 11041315 frs-core:CurrencyRisk 2022-12-01 2023-11-30 11041315 frs-core:MarketRisk 2022-12-01 2023-11-30 11041315 frs-core:InterestRateRisk 2022-12-01 2023-11-30 11041315 frs-core:DeferredTaxation 2022-12-01 2023-11-30 11041315 frs-core:DeferredTaxation 2022-11-30 11041315 frs-core:DeferredTaxation 2023-11-30 11041315 frs-core:OtherProvisionsContingentLiabilities 2022-12-01 2023-11-30 11041315 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 11041315 frs-core:OtherProvisionsContingentLiabilities 2023-11-30 11041315 frs-core:ProvisionsDeferredTax 2023-11-30 11041315 frs-core:OtherDeferredTax 2023-11-30 11041315 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 11041315 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-11-30 11041315 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-11-30 11041315 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-01 2023-11-30 11041315 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 11041315 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-01 2023-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-01 2023-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-11-30 11041315 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-11-30 11041315 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-11-30 11041315 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-11-30 11041315 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-11-30 11041315 frs-core:Share-basedPaymentsDeferredTax 2023-11-30 11041315 frs-core:TaxCreditsDeferredTax 2023-11-30 11041315 frs-core:CostValuation 2022-11-30 11041315 frs-core:AdditionsToInvestments 2023-11-30 11041315 frs-core:DisposalsRepaymentsInvestments 2023-11-30 11041315 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-11-30 11041315 frs-core:OtherIncreaseDecreaseInInvestments 2023-11-30 11041315 frs-core:CostValuation 2023-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 11041315 frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 11041315 frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 11041315 dpl-frs:CostSales 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales 2022-11-30 11041315 dpl-frs:CostSales 2023-11-30 11041315 dpl-frs:DistributionCosts 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses 2022-12-01 2023-11-30 11041315 frs-bus:Director1 2022-12-01 2023-11-30 11041315 frs-bus:Director1 2022-11-30 11041315 frs-bus:Director1 2023-11-30 11041315 frs-bus:Director2 2022-12-01 2023-11-30 11041315 frs-bus:Director2 2022-11-30 11041315 frs-bus:Director2 2023-11-30 11041315 frs-bus:Director3 2022-12-01 2023-11-30 11041315 frs-bus:Director3 2022-11-30 11041315 frs-bus:Director3 2023-11-30 11041315 1 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 1 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 1 2023-11-30 11041315 2 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 2 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 2 2023-11-30 11041315 3 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 3 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 3 2023-11-30 11041315 4 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 4 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 4 2023-11-30 11041315 5 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 5 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 5 2023-11-30 11041315 6 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 6 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 6 2023-11-30 11041315 7 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 7 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 7 2023-11-30 11041315 8 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 8 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 8 2023-11-30 11041315 9 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 9 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 9 2023-11-30 11041315 10 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 10 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 10 2023-11-30 11041315 11 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 11 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 11 2023-11-30 11041315 12 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 12 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 12 2023-11-30 11041315 13 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 13 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 13 2023-11-30 11041315 14 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 14 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 14 2023-11-30 11041315 15 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 15 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 15 2023-11-30 11041315 16 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 16 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 16 2023-11-30 11041315 17 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 17 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 17 2023-11-30 11041315 18 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 18 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 18 2023-11-30 11041315 19 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 19 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 19 2023-11-30 11041315 20 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments 20 2023-11-30 11041315 frs-core:Non-currentFinancialInstruments 20 2023-11-30 11041315 dpl-frs:Item1 2022-12-01 2023-11-30 11041315 dpl-frs:Item1 2022-11-30 11041315 dpl-frs:Item1 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item1 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item1 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item1 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-12-01 2023-11-30 11041315 dpl-frs:Item2 2022-12-01 2023-11-30 11041315 dpl-frs:Item2 2022-11-30 11041315 dpl-frs:Item2 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item2 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item2 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item2 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-12-01 2023-11-30 11041315 dpl-frs:Item3 2022-12-01 2023-11-30 11041315 dpl-frs:Item3 2022-11-30 11041315 dpl-frs:Item3 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item3 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item3 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item3 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-12-01 2023-11-30 11041315 dpl-frs:Item4 2022-12-01 2023-11-30 11041315 dpl-frs:Item4 2022-11-30 11041315 dpl-frs:Item4 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item4 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item4 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item4 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-12-01 2023-11-30 11041315 dpl-frs:Item5 2022-12-01 2023-11-30 11041315 dpl-frs:Item5 2022-11-30 11041315 dpl-frs:Item5 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 11041315 dpl-frs:Item6 2022-12-01 2023-11-30 11041315 dpl-frs:Item6 2022-11-30 11041315 dpl-frs:Item6 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 11041315 dpl-frs:Item7 2022-12-01 2023-11-30 11041315 dpl-frs:Item7 2022-11-30 11041315 dpl-frs:Item7 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 11041315 dpl-frs:Item8 2022-12-01 2023-11-30 11041315 dpl-frs:Item8 2022-11-30 11041315 dpl-frs:Item8 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 11041315 dpl-frs:Item9 2022-12-01 2023-11-30 11041315 dpl-frs:Item9 2022-11-30 11041315 dpl-frs:Item9 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 11041315 dpl-frs:Item10 2022-12-01 2023-11-30 11041315 dpl-frs:Item10 2022-11-30 11041315 dpl-frs:Item10 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 11041315 dpl-frs:Item11 2022-12-01 2023-11-30 11041315 dpl-frs:Item11 2022-11-30 11041315 dpl-frs:Item11 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 11041315 dpl-frs:Item12 2022-12-01 2023-11-30 11041315 dpl-frs:Item12 2022-11-30 11041315 dpl-frs:Item12 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 11041315 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 11041315 1 2022-12-01 2023-11-30 11041315 frs-countries:EnglandWales 2022-12-01 2023-11-30 11041315 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 11041315 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 11041315 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 11041315 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 11041315 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 11041315 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 11041315 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 11041315 2021-11-30 11041315 2022-11-30 11041315 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 2022-11-30 11041315 frs-core:AfterOneYear 2021-12-01 2022-11-30 11041315 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 11041315 frs-core:BetweenOneFiveYears 2022-11-30 11041315 frs-core:ComputerEquipment 2022-11-30 11041315 frs-core:ComputerEquipment 2021-12-01 2022-11-30 11041315 frs-core:ComputerEquipment 2021-11-30 11041315 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 11041315 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 11041315 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 11041315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 11041315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 11041315 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 11041315 frs-core:FurnitureFittings 2022-11-30 11041315 frs-core:FurnitureFittings 2021-12-01 2022-11-30 11041315 frs-core:FurnitureFittings 2021-11-30 11041315 frs-core:NetGoodwill 2022-11-30 11041315 frs-core:NetGoodwill 2021-12-01 2022-11-30 11041315 frs-core:NetGoodwill 2021-11-30 11041315 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 11041315 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 11041315 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 11041315 frs-core:LandBuildings 2022-11-30 11041315 frs-core:LandBuildings 2021-12-01 2022-11-30 11041315 frs-core:LandBuildings 2021-11-30 11041315 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 11041315 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 11041315 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 11041315 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 11041315 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 11041315 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 11041315 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 11041315 frs-core:MoreThanFiveYears 2022-11-30 11041315 frs-core:MotorVehicles 2022-11-30 11041315 frs-core:MotorVehicles 2021-12-01 2022-11-30 11041315 frs-core:MotorVehicles 2021-11-30 11041315 frs-core:OtherResidualIntangibleAssets 2022-11-30 11041315 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 11041315 frs-core:OtherResidualIntangibleAssets 2021-11-30 11041315 frs-core:PlantMachinery 2022-11-30 11041315 frs-core:PlantMachinery 2021-12-01 2022-11-30 11041315 frs-core:PlantMachinery 2021-11-30 11041315 frs-core:Secured 2022-11-30 11041315 frs-core:Unsecured 2022-11-30 11041315 frs-core:WithinOneYear 2021-12-01 2022-11-30 11041315 frs-core:WithinOneYear 2022-11-30 11041315 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 11041315 frs-core:CapitalRedemptionReserve 2021-11-30 11041315 frs-core:CapitalRedemptionReserve 2022-11-30 11041315 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 11041315 frs-core:OtherReservesSubtotal 2021-11-30 11041315 frs-core:OtherReservesSubtotal 2022-11-30 11041315 frs-core:RevaluationReserve 2021-12-01 2022-11-30 11041315 frs-core:RevaluationReserve 2021-11-30 11041315 frs-core:RevaluationReserve 2022-11-30 11041315 frs-core:SharePremium 2021-12-01 2022-11-30 11041315 frs-core:SharePremium 2021-11-30 11041315 frs-core:SharePremium 2022-11-30 11041315 frs-core:ShareCapital 2021-12-01 2022-11-30 11041315 frs-core:ShareCapital 2021-11-30 11041315 frs-core:ShareCapital 2022-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 11041315 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 11041315 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 11041315 frs-countries:Europe 2021-12-01 2022-11-30 11041315 frs-countries:NorthAmerica 2021-12-01 2022-11-30 11041315 frs-countries:SouthAmerica 2021-12-01 2022-11-30 11041315 frs-countries:Asia 2021-12-01 2022-11-30 11041315 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 11041315 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 11041315 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 11041315 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 11041315 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 11041315 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 11041315 frs-bus:FullAccounts 2021-12-01 2022-11-30 11041315 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 11041315 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 11041315 frs-bus:FRS102 2021-12-01 2022-11-30 11041315 frs-bus:MediumEntities 2021-12-01 2022-11-30 11041315 frs-bus:SmallEntities 2021-12-01 2022-11-30 11041315 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 11041315 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 11041315 frs-bus:Audited 2021-12-01 2022-11-30 11041315 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 11041315 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 11041315 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11041315 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11041315 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11041315 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 11041315 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 11041315 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 11041315 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 11041315 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 11041315 frs-bus:OrdinaryShareClass1 2021-11-30 11041315 frs-bus:OrdinaryShareClass1 2022-11-30 11041315 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 11041315 frs-bus:OrdinaryShareClass2 2021-11-30 11041315 frs-bus:OrdinaryShareClass2 2022-11-30 11041315 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 11041315 frs-bus:OrdinaryShareClass3 2021-11-30 11041315 frs-bus:OrdinaryShareClass3 2022-11-30 11041315 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 11041315 frs-bus:OrdinaryShareClass4 2021-11-30 11041315 frs-bus:OrdinaryShareClass4 2022-11-30 11041315 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 11041315 frs-bus:OrdinaryShareClass5 2021-11-30 11041315 frs-bus:OrdinaryShareClass5 2022-11-30 11041315 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 11041315 frs-bus:PreferenceShareClass1 2021-11-30 11041315 frs-bus:PreferenceShareClass1 2022-11-30 11041315 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 11041315 frs-bus:PreferenceShareClass2 2021-11-30 11041315 frs-bus:PreferenceShareClass2 2022-11-30 11041315 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 11041315 frs-bus:PreferenceShareClass3 2021-11-30 11041315 frs-bus:PreferenceShareClass3 2022-11-30 11041315 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 11041315 frs-bus:PreferenceShareClass4 2021-11-30 11041315 frs-bus:PreferenceShareClass4 2022-11-30 11041315 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 11041315 frs-bus:PreferenceShareClass5 2021-11-30 11041315 frs-bus:PreferenceShareClass5 2022-11-30 11041315 1 2021-12-01 2022-11-30 11041315 1 2022-11-30 11041315 1 2021-12-01 2022-11-30 11041315 frs-core:LeasedAssets 2021-12-01 2022-11-30 11041315 frs-core:OwnedAssets 2021-12-01 2022-11-30 11041315 frs-core:CurrencyRisk 2021-12-01 2022-11-30 11041315 frs-core:MarketRisk 2021-12-01 2022-11-30 11041315 frs-core:InterestRateRisk 2021-12-01 2022-11-30 11041315 frs-core:DeferredTaxation 2021-12-01 2022-11-30 11041315 frs-core:DeferredTaxation 2021-11-30 11041315 frs-core:DeferredTaxation 2022-11-30 11041315 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 11041315 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 11041315 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 11041315 frs-core:ProvisionsDeferredTax 2022-11-30 11041315 frs-core:OtherDeferredTax 2022-11-30 11041315 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 11041315 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 11041315 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 11041315 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 11041315 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 11041315 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 11041315 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 11041315 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 11041315 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 11041315 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 11041315 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 11041315 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 11041315 frs-core:TaxCreditsDeferredTax 2022-11-30 11041315 frs-core:CostValuation 2021-11-30 11041315 frs-core:AdditionsToInvestments 2022-11-30 11041315 frs-core:DisposalsRepaymentsInvestments 2022-11-30 11041315 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 11041315 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 11041315 frs-core:CostValuation 2022-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 11041315 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 11041315 frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:ListedExchangeTraded 2021-11-30 11041315 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 11041315 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 11041315 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 11041315 frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:UnlistedNon-exchangeTraded 2021-11-30 11041315 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 11041315 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 11041315 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 11041315 dpl-frs:CostSales 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales 2021-11-30 11041315 dpl-frs:CostSales 2022-11-30 11041315 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 11041315 frs-bus:Director1 2021-12-01 2022-11-30 11041315 frs-bus:Director1 2021-11-30 11041315 frs-bus:Director1 2022-11-30 11041315 frs-bus:Director2 2021-12-01 2022-11-30 11041315 frs-bus:Director2 2021-11-30 11041315 frs-bus:Director2 2022-11-30 11041315 frs-bus:Director3 2021-12-01 2022-11-30 11041315 frs-bus:Director3 2021-11-30 11041315 frs-bus:Director3 2022-11-30 11041315 1 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 1 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 1 2022-11-30 11041315 2 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 2 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 2 2022-11-30 11041315 3 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 3 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 3 2022-11-30 11041315 4 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 4 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 4 2022-11-30 11041315 5 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 5 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 5 2022-11-30 11041315 6 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 6 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 6 2022-11-30 11041315 7 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 7 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 7 2022-11-30 11041315 8 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 8 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 8 2022-11-30 11041315 9 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 9 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 9 2022-11-30 11041315 10 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 10 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 10 2022-11-30 11041315 11 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 11 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 11 2022-11-30 11041315 12 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 12 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 12 2022-11-30 11041315 13 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 13 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 13 2022-11-30 11041315 14 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 14 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 14 2022-11-30 11041315 15 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 15 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 15 2022-11-30 11041315 16 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 16 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 16 2022-11-30 11041315 17 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 17 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 17 2022-11-30 11041315 18 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 18 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 18 2022-11-30 11041315 19 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 19 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 19 2022-11-30 11041315 20 2021-12-01 2022-11-30 11041315 frs-core:CurrentFinancialInstruments 20 2022-11-30 11041315 frs-core:Non-currentFinancialInstruments 20 2022-11-30 11041315 dpl-frs:Item1 2021-12-01 2022-11-30 11041315 dpl-frs:Item1 2021-11-30 11041315 dpl-frs:Item1 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 11041315 dpl-frs:Item2 2021-12-01 2022-11-30 11041315 dpl-frs:Item2 2021-11-30 11041315 dpl-frs:Item2 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 11041315 dpl-frs:Item3 2021-12-01 2022-11-30 11041315 dpl-frs:Item3 2021-11-30 11041315 dpl-frs:Item3 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 11041315 dpl-frs:Item4 2021-12-01 2022-11-30 11041315 dpl-frs:Item4 2021-11-30 11041315 dpl-frs:Item4 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 11041315 dpl-frs:Item5 2021-12-01 2022-11-30 11041315 dpl-frs:Item5 2021-11-30 11041315 dpl-frs:Item5 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 11041315 dpl-frs:Item6 2021-12-01 2022-11-30 11041315 dpl-frs:Item6 2021-11-30 11041315 dpl-frs:Item6 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 11041315 dpl-frs:Item7 2021-12-01 2022-11-30 11041315 dpl-frs:Item7 2021-11-30 11041315 dpl-frs:Item7 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 11041315 dpl-frs:Item8 2021-12-01 2022-11-30 11041315 dpl-frs:Item8 2021-11-30 11041315 dpl-frs:Item8 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 11041315 dpl-frs:Item9 2021-12-01 2022-11-30 11041315 dpl-frs:Item9 2021-11-30 11041315 dpl-frs:Item9 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 11041315 dpl-frs:Item10 2021-12-01 2022-11-30 11041315 dpl-frs:Item10 2021-11-30 11041315 dpl-frs:Item10 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 11041315 dpl-frs:Item11 2021-12-01 2022-11-30 11041315 dpl-frs:Item11 2021-11-30 11041315 dpl-frs:Item11 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 11041315 dpl-frs:Item12 2021-12-01 2022-11-30 11041315 dpl-frs:Item12 2021-11-30 11041315 dpl-frs:Item12 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 11041315 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 11041315 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 11041315 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 11041315 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 11041315 1 2021-12-01 2022-11-30 11041315 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 11041315
Lacemakers Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11041315
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 22,010 21,943
22,010 21,943
CURRENT ASSETS
Stocks 4 250 1,500
Debtors 5 13,063 12,000
Cash at bank and in hand 4,733 1,319
18,046 14,819
Creditors: Amounts Falling Due Within One Year 6 (25,538 ) (19,542 )
NET CURRENT ASSETS (LIABILITIES) (7,492 ) (4,723 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,518 17,220
Creditors: Amounts Falling Due After More Than One Year 7 (7,650 ) (11,874 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,182 ) (3,939 )
NET ASSETS 2,686 1,407
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 2,683 1,404
SHAREHOLDERS' FUNDS 2,686 1,407
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
William Naylor
Director
13 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 30 November 2023 (2022: year ended 30 November 2022).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 membership subscriptions and other product sales, including food, beverages and merchandise. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Membership subscriptions
Membership subscriptions are paid monthly by direct debit. Subscriptions are recognised over the period of membership, which is for the month that the direct debit is taken in.
Other product sales
Revenue for food, beverages and merchandise is recognised at the point of sale.
1.3. 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:
Leasehold 2% on cost
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
1.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost relates solely to direct costs.
1.6. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and bank loans.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

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 and impairment loss is recognised in the profit and loss account.
Page 3
Page 4
1.7. 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 year 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.
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 asset reflects 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.
1.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 1,709 44,741 1,589 3,292 51,331
Additions - 3,736 735 3,000 7,471
As at 30 November 2023 1,709 48,477 2,324 6,292 58,802
Depreciation
As at 1 December 2022 198 25,705 1,214 2,271 29,388
Provided during the period 34 5,071 492 1,807 7,404
As at 30 November 2023 232 30,776 1,706 4,078 36,792
Net Book Value
As at 30 November 2023 1,477 17,701 618 2,214 22,010
As at 1 December 2022 1,511 19,036 375 1,021 21,943
4. Stocks
2023 2022
£ £
Stock 250 1,500
250 1,500
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,063 -
Other debtors 12,000 12,000
13,063 12,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 308
Bank loans and overdrafts 4,224 4,119
Corporation tax 7,887 4,961
VAT 2,886 1,443
Accruals and deferred income - 280
Directors' loan accounts 10,540 8,431
25,538 19,542
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,650 11,874
7,650 11,874
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2023 2022
£ £
Within 1 year 2,417 14,500
Between 1 and 5 years - 2,417
2,417 16,917
10. Related Party Transactions
During the year ended 30 November 2022 year an amount of £12,000 was loaned to a company related by virtue of common control. At 30 November 2023, a balance of £12,000 (2022: £12,000) was outstanding and was included in other debtors. 
11. General Information
Lacemakers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11041315 . The registered office is Unit 2a, Acton Road, Long Eaton, Nottinghamshire, NG10 1FU.
Page 5