Acorah Software Products - Accounts Production 14.4.601 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 04565653 P Waterhouse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04565653 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04565653 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 04565653 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 04565653 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 04565653 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 04565653 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 04565653 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 04565653 2022-10-31 04565653 2023-10-31 04565653 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 2023-10-31 04565653 frs-core:AfterOneYear 2022-11-01 2023-10-31 04565653 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 04565653 frs-core:BetweenOneFiveYears 2023-10-31 04565653 frs-core:ComputerEquipment 2023-10-31 04565653 frs-core:ComputerEquipment 2022-11-01 2023-10-31 04565653 frs-core:ComputerEquipment 2022-10-31 04565653 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 04565653 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 04565653 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 04565653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 04565653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 04565653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 04565653 frs-core:FurnitureFittings 2023-10-31 04565653 frs-core:FurnitureFittings 2022-11-01 2023-10-31 04565653 frs-core:FurnitureFittings 2022-10-31 04565653 frs-core:NetGoodwill 2023-10-31 04565653 frs-core:NetGoodwill 2022-11-01 2023-10-31 04565653 frs-core:NetGoodwill 2022-10-31 04565653 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 04565653 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 04565653 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 04565653 frs-core:LandBuildings 2023-10-31 04565653 frs-core:LandBuildings 2022-11-01 2023-10-31 04565653 frs-core:LandBuildings 2022-10-31 04565653 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 04565653 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 04565653 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04565653 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 04565653 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 04565653 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04565653 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 04565653 frs-core:MoreThanFiveYears 2023-10-31 04565653 frs-core:MotorVehicles 2023-10-31 04565653 frs-core:MotorVehicles 2022-11-01 2023-10-31 04565653 frs-core:MotorVehicles 2022-10-31 04565653 frs-core:OtherResidualIntangibleAssets 2023-10-31 04565653 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 04565653 frs-core:OtherResidualIntangibleAssets 2022-10-31 04565653 frs-core:PlantMachinery 2023-10-31 04565653 frs-core:PlantMachinery 2022-11-01 2023-10-31 04565653 frs-core:PlantMachinery 2022-10-31 04565653 frs-core:Secured 2023-10-31 04565653 frs-core:Unsecured 2023-10-31 04565653 frs-core:WithinOneYear 2022-11-01 2023-10-31 04565653 frs-core:WithinOneYear 2023-10-31 04565653 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 04565653 frs-core:CapitalRedemptionReserve 2022-10-31 04565653 frs-core:CapitalRedemptionReserve 2023-10-31 04565653 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 04565653 frs-core:OtherReservesSubtotal 2022-10-31 04565653 frs-core:OtherReservesSubtotal 2023-10-31 04565653 frs-core:RevaluationReserve 2022-11-01 2023-10-31 04565653 frs-core:RevaluationReserve 2022-10-31 04565653 frs-core:RevaluationReserve 2023-10-31 04565653 frs-core:SharePremium 2022-11-01 2023-10-31 04565653 frs-core:SharePremium 2022-10-31 04565653 frs-core:SharePremium 2023-10-31 04565653 frs-core:ShareCapital 2022-11-01 2023-10-31 04565653 frs-core:ShareCapital 2022-10-31 04565653 frs-core:ShareCapital 2023-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 04565653 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 04565653 frs-countries:Europe 2022-11-01 2023-10-31 04565653 frs-countries:NorthAmerica 2022-11-01 2023-10-31 04565653 frs-countries:SouthAmerica 2022-11-01 2023-10-31 04565653 frs-countries:Asia 2022-11-01 2023-10-31 04565653 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 04565653 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 04565653 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 04565653 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 04565653 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 04565653 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 04565653 frs-bus:FullAccounts 2022-11-01 2023-10-31 04565653 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 04565653 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 04565653 frs-bus:FRS102 2022-11-01 2023-10-31 04565653 frs-bus:MediumEntities 2022-11-01 2023-10-31 04565653 frs-bus:SmallEntities 2022-11-01 2023-10-31 04565653 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 04565653 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 04565653 frs-bus:Audited 2022-11-01 2023-10-31 04565653 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 04565653 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 04565653 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04565653 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04565653 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04565653 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04565653 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04565653 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04565653 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 04565653 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 04565653 frs-bus:OrdinaryShareClass1 2022-10-31 04565653 frs-bus:OrdinaryShareClass1 2023-10-31 04565653 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 04565653 frs-bus:OrdinaryShareClass2 2022-10-31 04565653 frs-bus:OrdinaryShareClass2 2023-10-31 04565653 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 04565653 frs-bus:OrdinaryShareClass3 2022-10-31 04565653 frs-bus:OrdinaryShareClass3 2023-10-31 04565653 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 04565653 frs-bus:OrdinaryShareClass4 2022-10-31 04565653 frs-bus:OrdinaryShareClass4 2023-10-31 04565653 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 04565653 frs-bus:OrdinaryShareClass5 2022-10-31 04565653 frs-bus:OrdinaryShareClass5 2023-10-31 04565653 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 04565653 frs-bus:PreferenceShareClass1 2022-10-31 04565653 frs-bus:PreferenceShareClass1 2023-10-31 04565653 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 04565653 frs-bus:PreferenceShareClass2 2022-10-31 04565653 frs-bus:PreferenceShareClass2 2023-10-31 04565653 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 04565653 frs-bus:PreferenceShareClass3 2022-10-31 04565653 frs-bus:PreferenceShareClass3 2023-10-31 04565653 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 04565653 frs-bus:PreferenceShareClass4 2022-10-31 04565653 frs-bus:PreferenceShareClass4 2023-10-31 04565653 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 04565653 frs-bus:PreferenceShareClass5 2022-10-31 04565653 frs-bus:PreferenceShareClass5 2023-10-31 04565653 1 2022-11-01 2023-10-31 04565653 1 2023-10-31 04565653 1 2022-11-01 2023-10-31 04565653 frs-core:LeasedAssets 2022-11-01 2023-10-31 04565653 frs-core:OwnedAssets 2022-11-01 2023-10-31 04565653 frs-core:CurrencyRisk 2022-11-01 2023-10-31 04565653 frs-core:MarketRisk 2022-11-01 2023-10-31 04565653 frs-core:InterestRateRisk 2022-11-01 2023-10-31 04565653 frs-core:DeferredTaxation 2022-11-01 2023-10-31 04565653 frs-core:DeferredTaxation 2022-10-31 04565653 frs-core:DeferredTaxation 2023-10-31 04565653 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 04565653 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04565653 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 04565653 frs-core:ProvisionsDeferredTax 2023-10-31 04565653 frs-core:OtherDeferredTax 2023-10-31 04565653 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 04565653 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 04565653 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 04565653 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 04565653 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04565653 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 04565653 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 04565653 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 04565653 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 04565653 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 04565653 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 04565653 frs-core:TaxCreditsDeferredTax 2023-10-31 04565653 frs-core:CostValuation 2022-10-31 04565653 frs-core:AdditionsToInvestments 2023-10-31 04565653 frs-core:DisposalsRepaymentsInvestments 2023-10-31 04565653 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 04565653 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 04565653 frs-core:CostValuation 2023-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 04565653 frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 04565653 frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 04565653 dpl-frs:CostSales 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales 2022-10-31 04565653 dpl-frs:CostSales 2023-10-31 04565653 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 04565653 frs-bus:Director1 2022-11-01 2023-10-31 04565653 frs-bus:Director1 2022-10-31 04565653 frs-bus:Director1 2023-10-31 04565653 1 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 1 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 1 2023-10-31 04565653 2 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 2 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 2 2023-10-31 04565653 3 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 3 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 3 2023-10-31 04565653 4 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 4 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 4 2023-10-31 04565653 5 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 5 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 5 2023-10-31 04565653 6 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 6 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 6 2023-10-31 04565653 7 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 7 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 7 2023-10-31 04565653 8 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 8 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 8 2023-10-31 04565653 9 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 9 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 9 2023-10-31 04565653 10 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 10 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 10 2023-10-31 04565653 11 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 11 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 11 2023-10-31 04565653 12 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 12 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 12 2023-10-31 04565653 13 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 13 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 13 2023-10-31 04565653 14 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 14 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 14 2023-10-31 04565653 15 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 15 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 15 2023-10-31 04565653 16 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 16 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 16 2023-10-31 04565653 17 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 17 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 17 2023-10-31 04565653 18 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 18 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 18 2023-10-31 04565653 19 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 19 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 19 2023-10-31 04565653 20 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments 20 2023-10-31 04565653 frs-core:Non-currentFinancialInstruments 20 2023-10-31 04565653 dpl-frs:Item1 2022-11-01 2023-10-31 04565653 dpl-frs:Item1 2022-10-31 04565653 dpl-frs:Item1 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 04565653 dpl-frs:Item2 2022-11-01 2023-10-31 04565653 dpl-frs:Item2 2022-10-31 04565653 dpl-frs:Item2 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 04565653 dpl-frs:Item3 2022-11-01 2023-10-31 04565653 dpl-frs:Item3 2022-10-31 04565653 dpl-frs:Item3 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 04565653 dpl-frs:Item4 2022-11-01 2023-10-31 04565653 dpl-frs:Item4 2022-10-31 04565653 dpl-frs:Item4 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 04565653 dpl-frs:Item5 2022-11-01 2023-10-31 04565653 dpl-frs:Item5 2022-10-31 04565653 dpl-frs:Item5 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 04565653 dpl-frs:Item6 2022-11-01 2023-10-31 04565653 dpl-frs:Item6 2022-10-31 04565653 dpl-frs:Item6 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 04565653 dpl-frs:Item7 2022-11-01 2023-10-31 04565653 dpl-frs:Item7 2022-10-31 04565653 dpl-frs:Item7 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 04565653 dpl-frs:Item8 2022-11-01 2023-10-31 04565653 dpl-frs:Item8 2022-10-31 04565653 dpl-frs:Item8 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 04565653 dpl-frs:Item9 2022-11-01 2023-10-31 04565653 dpl-frs:Item9 2022-10-31 04565653 dpl-frs:Item9 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 04565653 dpl-frs:Item10 2022-11-01 2023-10-31 04565653 dpl-frs:Item10 2022-10-31 04565653 dpl-frs:Item10 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 04565653 dpl-frs:Item11 2022-11-01 2023-10-31 04565653 dpl-frs:Item11 2022-10-31 04565653 dpl-frs:Item11 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 04565653 dpl-frs:Item12 2022-11-01 2023-10-31 04565653 dpl-frs:Item12 2022-10-31 04565653 dpl-frs:Item12 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 04565653 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 04565653 1 2022-11-01 2023-10-31 04565653 frs-countries:EnglandWales 2022-11-01 2023-10-31 04565653 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 04565653 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 04565653 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 04565653 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 04565653 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 04565653 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 04565653 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 04565653 2021-10-31 04565653 2022-10-31 04565653 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 2022-10-31 04565653 frs-core:AfterOneYear 2021-11-01 2022-10-31 04565653 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 04565653 frs-core:BetweenOneFiveYears 2022-10-31 04565653 frs-core:ComputerEquipment 2022-10-31 04565653 frs-core:ComputerEquipment 2021-11-01 2022-10-31 04565653 frs-core:ComputerEquipment 2021-10-31 04565653 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 04565653 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 04565653 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 04565653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 04565653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 04565653 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 04565653 frs-core:FurnitureFittings 2022-10-31 04565653 frs-core:FurnitureFittings 2021-11-01 2022-10-31 04565653 frs-core:FurnitureFittings 2021-10-31 04565653 frs-core:NetGoodwill 2022-10-31 04565653 frs-core:NetGoodwill 2021-11-01 2022-10-31 04565653 frs-core:NetGoodwill 2021-10-31 04565653 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 04565653 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 04565653 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 04565653 frs-core:LandBuildings 2022-10-31 04565653 frs-core:LandBuildings 2021-11-01 2022-10-31 04565653 frs-core:LandBuildings 2021-10-31 04565653 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04565653 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 04565653 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 04565653 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04565653 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 04565653 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 04565653 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 04565653 frs-core:MoreThanFiveYears 2022-10-31 04565653 frs-core:MotorVehicles 2022-10-31 04565653 frs-core:MotorVehicles 2021-11-01 2022-10-31 04565653 frs-core:MotorVehicles 2021-10-31 04565653 frs-core:OtherResidualIntangibleAssets 2022-10-31 04565653 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 04565653 frs-core:OtherResidualIntangibleAssets 2021-10-31 04565653 frs-core:PlantMachinery 2022-10-31 04565653 frs-core:PlantMachinery 2021-11-01 2022-10-31 04565653 frs-core:PlantMachinery 2021-10-31 04565653 frs-core:Secured 2022-10-31 04565653 frs-core:Unsecured 2022-10-31 04565653 frs-core:WithinOneYear 2021-11-01 2022-10-31 04565653 frs-core:WithinOneYear 2022-10-31 04565653 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 04565653 frs-core:CapitalRedemptionReserve 2021-10-31 04565653 frs-core:CapitalRedemptionReserve 2022-10-31 04565653 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 04565653 frs-core:OtherReservesSubtotal 2021-10-31 04565653 frs-core:OtherReservesSubtotal 2022-10-31 04565653 frs-core:RevaluationReserve 2021-11-01 2022-10-31 04565653 frs-core:RevaluationReserve 2021-10-31 04565653 frs-core:RevaluationReserve 2022-10-31 04565653 frs-core:SharePremium 2021-11-01 2022-10-31 04565653 frs-core:SharePremium 2021-10-31 04565653 frs-core:SharePremium 2022-10-31 04565653 frs-core:ShareCapital 2021-11-01 2022-10-31 04565653 frs-core:ShareCapital 2021-10-31 04565653 frs-core:ShareCapital 2022-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 04565653 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 04565653 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 04565653 frs-countries:Europe 2021-11-01 2022-10-31 04565653 frs-countries:NorthAmerica 2021-11-01 2022-10-31 04565653 frs-countries:SouthAmerica 2021-11-01 2022-10-31 04565653 frs-countries:Asia 2021-11-01 2022-10-31 04565653 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 04565653 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 04565653 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 04565653 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 04565653 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 04565653 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 04565653 frs-bus:FullAccounts 2021-11-01 2022-10-31 04565653 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 04565653 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 04565653 frs-bus:FRS102 2021-11-01 2022-10-31 04565653 frs-bus:MediumEntities 2021-11-01 2022-10-31 04565653 frs-bus:SmallEntities 2021-11-01 2022-10-31 04565653 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 04565653 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 04565653 frs-bus:Audited 2021-11-01 2022-10-31 04565653 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 04565653 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 04565653 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04565653 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04565653 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04565653 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 04565653 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04565653 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04565653 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 04565653 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 04565653 frs-bus:OrdinaryShareClass1 2021-10-31 04565653 frs-bus:OrdinaryShareClass1 2022-10-31 04565653 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 04565653 frs-bus:OrdinaryShareClass2 2021-10-31 04565653 frs-bus:OrdinaryShareClass2 2022-10-31 04565653 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 04565653 frs-bus:OrdinaryShareClass3 2021-10-31 04565653 frs-bus:OrdinaryShareClass3 2022-10-31 04565653 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 04565653 frs-bus:OrdinaryShareClass4 2021-10-31 04565653 frs-bus:OrdinaryShareClass4 2022-10-31 04565653 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 04565653 frs-bus:OrdinaryShareClass5 2021-10-31 04565653 frs-bus:OrdinaryShareClass5 2022-10-31 04565653 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 04565653 frs-bus:PreferenceShareClass1 2021-10-31 04565653 frs-bus:PreferenceShareClass1 2022-10-31 04565653 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 04565653 frs-bus:PreferenceShareClass2 2021-10-31 04565653 frs-bus:PreferenceShareClass2 2022-10-31 04565653 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 04565653 frs-bus:PreferenceShareClass3 2021-10-31 04565653 frs-bus:PreferenceShareClass3 2022-10-31 04565653 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 04565653 frs-bus:PreferenceShareClass4 2021-10-31 04565653 frs-bus:PreferenceShareClass4 2022-10-31 04565653 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 04565653 frs-bus:PreferenceShareClass5 2021-10-31 04565653 frs-bus:PreferenceShareClass5 2022-10-31 04565653 1 2021-11-01 2022-10-31 04565653 1 2022-10-31 04565653 1 2021-11-01 2022-10-31 04565653 frs-core:LeasedAssets 2021-11-01 2022-10-31 04565653 frs-core:OwnedAssets 2021-11-01 2022-10-31 04565653 frs-core:CurrencyRisk 2021-11-01 2022-10-31 04565653 frs-core:MarketRisk 2021-11-01 2022-10-31 04565653 frs-core:InterestRateRisk 2021-11-01 2022-10-31 04565653 frs-core:DeferredTaxation 2021-11-01 2022-10-31 04565653 frs-core:DeferredTaxation 2021-10-31 04565653 frs-core:DeferredTaxation 2022-10-31 04565653 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 04565653 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 04565653 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04565653 frs-core:ProvisionsDeferredTax 2022-10-31 04565653 frs-core:OtherDeferredTax 2022-10-31 04565653 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 04565653 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 04565653 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 04565653 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 04565653 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 04565653 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 04565653 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04565653 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 04565653 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 04565653 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 04565653 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 04565653 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 04565653 frs-core:TaxCreditsDeferredTax 2022-10-31 04565653 frs-core:CostValuation 2021-10-31 04565653 frs-core:AdditionsToInvestments 2022-10-31 04565653 frs-core:DisposalsRepaymentsInvestments 2022-10-31 04565653 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 04565653 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 04565653 frs-core:CostValuation 2022-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 04565653 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 04565653 frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:ListedExchangeTraded 2021-10-31 04565653 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 04565653 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 04565653 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 04565653 frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:UnlistedNon-exchangeTraded 2021-10-31 04565653 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 04565653 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 04565653 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 04565653 dpl-frs:CostSales 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales 2021-10-31 04565653 dpl-frs:CostSales 2022-10-31 04565653 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 04565653 frs-bus:Director1 2021-11-01 2022-10-31 04565653 frs-bus:Director1 2021-10-31 04565653 frs-bus:Director1 2022-10-31 04565653 1 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 1 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 1 2022-10-31 04565653 2 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 2 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 2 2022-10-31 04565653 3 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 3 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 3 2022-10-31 04565653 4 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 4 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 4 2022-10-31 04565653 5 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 5 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 5 2022-10-31 04565653 6 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 6 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 6 2022-10-31 04565653 7 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 7 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 7 2022-10-31 04565653 8 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 8 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 8 2022-10-31 04565653 9 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 9 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 9 2022-10-31 04565653 10 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 10 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 10 2022-10-31 04565653 11 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 11 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 11 2022-10-31 04565653 12 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 12 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 12 2022-10-31 04565653 13 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 13 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 13 2022-10-31 04565653 14 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 14 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 14 2022-10-31 04565653 15 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 15 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 15 2022-10-31 04565653 16 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 16 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 16 2022-10-31 04565653 17 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 17 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 17 2022-10-31 04565653 18 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 18 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 18 2022-10-31 04565653 19 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 19 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 19 2022-10-31 04565653 20 2021-11-01 2022-10-31 04565653 frs-core:CurrentFinancialInstruments 20 2022-10-31 04565653 frs-core:Non-currentFinancialInstruments 20 2022-10-31 04565653 dpl-frs:Item1 2021-11-01 2022-10-31 04565653 dpl-frs:Item1 2021-10-31 04565653 dpl-frs:Item1 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 04565653 dpl-frs:Item2 2021-11-01 2022-10-31 04565653 dpl-frs:Item2 2021-10-31 04565653 dpl-frs:Item2 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 04565653 dpl-frs:Item3 2021-11-01 2022-10-31 04565653 dpl-frs:Item3 2021-10-31 04565653 dpl-frs:Item3 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 04565653 dpl-frs:Item4 2021-11-01 2022-10-31 04565653 dpl-frs:Item4 2021-10-31 04565653 dpl-frs:Item4 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 04565653 dpl-frs:Item5 2021-11-01 2022-10-31 04565653 dpl-frs:Item5 2021-10-31 04565653 dpl-frs:Item5 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 04565653 dpl-frs:Item6 2021-11-01 2022-10-31 04565653 dpl-frs:Item6 2021-10-31 04565653 dpl-frs:Item6 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 04565653 dpl-frs:Item7 2021-11-01 2022-10-31 04565653 dpl-frs:Item7 2021-10-31 04565653 dpl-frs:Item7 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 04565653 dpl-frs:Item8 2021-11-01 2022-10-31 04565653 dpl-frs:Item8 2021-10-31 04565653 dpl-frs:Item8 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 04565653 dpl-frs:Item9 2021-11-01 2022-10-31 04565653 dpl-frs:Item9 2021-10-31 04565653 dpl-frs:Item9 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 04565653 dpl-frs:Item10 2021-11-01 2022-10-31 04565653 dpl-frs:Item10 2021-10-31 04565653 dpl-frs:Item10 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 04565653 dpl-frs:Item11 2021-11-01 2022-10-31 04565653 dpl-frs:Item11 2021-10-31 04565653 dpl-frs:Item11 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 04565653 dpl-frs:Item12 2021-11-01 2022-10-31 04565653 dpl-frs:Item12 2021-10-31 04565653 dpl-frs:Item12 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 04565653 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 04565653 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04565653 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 04565653 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 04565653 1 2021-11-01 2022-10-31 04565653 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 04565653
Waterhouses Quality Food Market Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04565653
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,867 88,781
70,867 88,781
CURRENT ASSETS
Stocks 5 10,000 10,500
Debtors 6 5,416 19,833
Cash at bank and in hand 7,197 530
22,613 30,863
Creditors: Amounts Falling Due Within One Year 7 (85,010 ) (98,672 )
NET CURRENT ASSETS (LIABILITIES) (62,397 ) (67,809 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,470 20,972
Creditors: Amounts Falling Due After More Than One Year 8 (7,148 ) -
NET ASSETS 1,322 20,972
CAPITAL AND RESERVES
Called up share capital 10 11 11
Profit and Loss Account 1,311 20,961
SHAREHOLDERS' FUNDS 1,322 20,972
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
P Waterhouse
Director
28 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. General Information
Waterhouses Quality Food Market Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04565653 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the provision of food retail services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Freehold 10% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on net book value
Fixtures & Fittings 10% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including the director, during the year was as follows: 7 (2022: 9)
7 9
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2022 32,941 49,811 21,750 32,218 136,720
Additions - 4,134 - 1,069 5,203
As at 31 October 2023 32,941 53,945 21,750 33,287 141,923
Depreciation
As at 1 November 2022 6,419 26,642 8,218 6,660 47,939
Provided during the period 3,294 13,112 3,382 3,329 23,117
As at 31 October 2023 9,713 39,754 11,600 9,989 71,056
Net Book Value
As at 31 October 2023 23,228 14,191 10,150 23,298 70,867
As at 1 November 2022 26,522 23,169 13,532 25,558 88,781
5. Stocks
2023 2022
£ £
Stock 10,000 10,500
10,000 10,500
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 5,416 19,833
5,416 19,833
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,812 -
Trade creditors 6,360 7,724
Bank loans and overdrafts - 17,594
Other creditors 71,012 69,892
Taxation and social security 3,826 3,462
85,010 98,672
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,148 -
7,148 -
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,812 -
Later than one year and not later than five years 7,148 -
10,960 -
10,960 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 11 11
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 3,504 3,504
Later than one year and not later than five years 1,461 4,965
4,965 8,469
12. Related Party Transactions
The director made an interest free loan available to the company throughout the period which is repayable on demand. The amount owed by the company at the year end was £67,462 (2022 - £64,824).
The director has given a personal guarantee in respect of the bank overdraft held by the company.
Page 5