Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 12599428 Mr Andrew McLaughlan Mr Jamie Murphy Mr Martin Coombes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12599428 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 12599428 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 12599428 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 12599428 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 12599428 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 12599428 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 12599428 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 12599428 2022-10-31 12599428 2023-10-31 12599428 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 2023-10-31 12599428 frs-core:AfterOneYear 2022-11-01 2023-10-31 12599428 frs-core:BetweenOneFiveYears 2022-11-01 2023-10-31 12599428 frs-core:BetweenOneFiveYears 2023-10-31 12599428 frs-core:ComputerEquipment 2023-10-31 12599428 frs-core:ComputerEquipment 2022-11-01 2023-10-31 12599428 frs-core:ComputerEquipment 2022-10-31 12599428 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-10-31 12599428 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-01 2023-10-31 12599428 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 12599428 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 12599428 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 12599428 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 12599428 frs-core:FurnitureFittings 2023-10-31 12599428 frs-core:FurnitureFittings 2022-11-01 2023-10-31 12599428 frs-core:FurnitureFittings 2022-10-31 12599428 frs-core:NetGoodwill 2023-10-31 12599428 frs-core:NetGoodwill 2022-11-01 2023-10-31 12599428 frs-core:NetGoodwill 2022-10-31 12599428 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-31 12599428 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-01 2023-10-31 12599428 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 12599428 frs-core:LandBuildings 2023-10-31 12599428 frs-core:LandBuildings 2022-11-01 2023-10-31 12599428 frs-core:LandBuildings 2022-10-31 12599428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 12599428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 12599428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 12599428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 12599428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 12599428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 12599428 frs-core:MoreThanFiveYears 2022-11-01 2023-10-31 12599428 frs-core:MoreThanFiveYears 2023-10-31 12599428 frs-core:MotorVehicles 2023-10-31 12599428 frs-core:MotorVehicles 2022-11-01 2023-10-31 12599428 frs-core:MotorVehicles 2022-10-31 12599428 frs-core:OtherResidualIntangibleAssets 2023-10-31 12599428 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 12599428 frs-core:OtherResidualIntangibleAssets 2022-10-31 12599428 frs-core:PlantMachinery 2023-10-31 12599428 frs-core:PlantMachinery 2022-11-01 2023-10-31 12599428 frs-core:PlantMachinery 2022-10-31 12599428 frs-core:Secured 2023-10-31 12599428 frs-core:Unsecured 2023-10-31 12599428 frs-core:WithinOneYear 2022-11-01 2023-10-31 12599428 frs-core:WithinOneYear 2023-10-31 12599428 frs-core:CapitalRedemptionReserve 2022-11-01 2023-10-31 12599428 frs-core:CapitalRedemptionReserve 2022-10-31 12599428 frs-core:CapitalRedemptionReserve 2023-10-31 12599428 frs-core:OtherReservesSubtotal 2022-11-01 2023-10-31 12599428 frs-core:OtherReservesSubtotal 2022-10-31 12599428 frs-core:OtherReservesSubtotal 2023-10-31 12599428 frs-core:RevaluationReserve 2022-11-01 2023-10-31 12599428 frs-core:RevaluationReserve 2022-10-31 12599428 frs-core:RevaluationReserve 2023-10-31 12599428 frs-core:SharePremium 2022-11-01 2023-10-31 12599428 frs-core:SharePremium 2022-10-31 12599428 frs-core:SharePremium 2023-10-31 12599428 frs-core:ShareCapital 2022-11-01 2023-10-31 12599428 frs-core:ShareCapital 2022-10-31 12599428 frs-core:ShareCapital 2023-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-10-31 12599428 frs-countries:UnitedKingdom 2022-11-01 2023-10-31 12599428 frs-countries:Europe 2022-11-01 2023-10-31 12599428 frs-countries:NorthAmerica 2022-11-01 2023-10-31 12599428 frs-countries:SouthAmerica 2022-11-01 2023-10-31 12599428 frs-countries:Asia 2022-11-01 2023-10-31 12599428 frs-countries:RestWorldOutsideUK 2022-11-01 2023-10-31 12599428 frs-bus:HighestPaidDirector 2022-11-01 2023-10-31 12599428 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 12599428 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 12599428 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-01 2023-10-31 12599428 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-01 2023-10-31 12599428 frs-bus:FullAccounts 2022-11-01 2023-10-31 12599428 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 12599428 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 12599428 frs-bus:FRS102 2022-11-01 2023-10-31 12599428 frs-bus:MediumEntities 2022-11-01 2023-10-31 12599428 frs-bus:SmallEntities 2022-11-01 2023-10-31 12599428 frs-bus:EntityHasNeverTraded 2022-11-01 2023-10-31 12599428 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 12599428 frs-bus:Audited 2022-11-01 2023-10-31 12599428 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12599428 frs-bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 12599428 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 12599428 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-01 2023-10-31 12599428 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-01 2023-10-31 12599428 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 12599428 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 12599428 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 12599428 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 12599428 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 12599428 frs-bus:OrdinaryShareClass1 2022-10-31 12599428 frs-bus:OrdinaryShareClass1 2023-10-31 12599428 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 12599428 frs-bus:OrdinaryShareClass2 2022-10-31 12599428 frs-bus:OrdinaryShareClass2 2023-10-31 12599428 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 12599428 frs-bus:OrdinaryShareClass3 2022-10-31 12599428 frs-bus:OrdinaryShareClass3 2023-10-31 12599428 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 12599428 frs-bus:OrdinaryShareClass4 2022-10-31 12599428 frs-bus:OrdinaryShareClass4 2023-10-31 12599428 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 12599428 frs-bus:OrdinaryShareClass5 2022-10-31 12599428 frs-bus:OrdinaryShareClass5 2023-10-31 12599428 frs-bus:PreferenceShareClass1 2022-11-01 2023-10-31 12599428 frs-bus:PreferenceShareClass1 2022-10-31 12599428 frs-bus:PreferenceShareClass1 2023-10-31 12599428 frs-bus:PreferenceShareClass2 2022-11-01 2023-10-31 12599428 frs-bus:PreferenceShareClass2 2022-10-31 12599428 frs-bus:PreferenceShareClass2 2023-10-31 12599428 frs-bus:PreferenceShareClass3 2022-11-01 2023-10-31 12599428 frs-bus:PreferenceShareClass3 2022-10-31 12599428 frs-bus:PreferenceShareClass3 2023-10-31 12599428 frs-bus:PreferenceShareClass4 2022-11-01 2023-10-31 12599428 frs-bus:PreferenceShareClass4 2022-10-31 12599428 frs-bus:PreferenceShareClass4 2023-10-31 12599428 frs-bus:PreferenceShareClass5 2022-11-01 2023-10-31 12599428 frs-bus:PreferenceShareClass5 2022-10-31 12599428 frs-bus:PreferenceShareClass5 2023-10-31 12599428 1 2022-11-01 2023-10-31 12599428 1 2023-10-31 12599428 1 2022-11-01 2023-10-31 12599428 frs-core:LeasedAssets 2022-11-01 2023-10-31 12599428 frs-core:OwnedAssets 2022-11-01 2023-10-31 12599428 frs-core:CurrencyRisk 2022-11-01 2023-10-31 12599428 frs-core:MarketRisk 2022-11-01 2023-10-31 12599428 frs-core:InterestRateRisk 2022-11-01 2023-10-31 12599428 frs-core:DeferredTaxation 2022-11-01 2023-10-31 12599428 frs-core:DeferredTaxation 2022-10-31 12599428 frs-core:DeferredTaxation 2023-10-31 12599428 frs-core:OtherProvisionsContingentLiabilities 2022-11-01 2023-10-31 12599428 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 12599428 frs-core:OtherProvisionsContingentLiabilities 2023-10-31 12599428 frs-core:ProvisionsDeferredTax 2023-10-31 12599428 frs-core:OtherDeferredTax 2023-10-31 12599428 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 12599428 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-10-31 12599428 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-10-31 12599428 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-01 2023-10-31 12599428 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 12599428 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-01 2023-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-31 12599428 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-10-31 12599428 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-10-31 12599428 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-10-31 12599428 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-10-31 12599428 frs-core:Share-basedPaymentsDeferredTax 2023-10-31 12599428 frs-core:TaxCreditsDeferredTax 2023-10-31 12599428 frs-core:CostValuation 2022-10-31 12599428 frs-core:AdditionsToInvestments 2023-10-31 12599428 frs-core:DisposalsRepaymentsInvestments 2023-10-31 12599428 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-10-31 12599428 frs-core:OtherIncreaseDecreaseInInvestments 2023-10-31 12599428 frs-core:CostValuation 2023-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 12599428 frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 12599428 frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 12599428 dpl-frs:CostSales 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales 2022-10-31 12599428 dpl-frs:CostSales 2023-10-31 12599428 dpl-frs:DistributionCosts 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses 2022-11-01 2023-10-31 12599428 frs-bus:Director1 2022-11-01 2023-10-31 12599428 frs-bus:Director1 2022-10-31 12599428 frs-bus:Director1 2023-10-31 12599428 frs-bus:Director2 2022-11-01 2023-10-31 12599428 frs-bus:Director2 2022-10-31 12599428 frs-bus:Director2 2023-10-31 12599428 frs-bus:Director3 2022-11-01 2023-10-31 12599428 frs-bus:Director3 2022-10-31 12599428 frs-bus:Director3 2023-10-31 12599428 1 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 1 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 1 2023-10-31 12599428 2 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 2 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 2 2023-10-31 12599428 3 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 3 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 3 2023-10-31 12599428 4 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 4 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 4 2023-10-31 12599428 5 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 5 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 5 2023-10-31 12599428 6 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 6 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 6 2023-10-31 12599428 7 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 7 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 7 2023-10-31 12599428 8 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 8 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 8 2023-10-31 12599428 9 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 9 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 9 2023-10-31 12599428 10 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 10 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 10 2023-10-31 12599428 11 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 11 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 11 2023-10-31 12599428 12 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 12 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 12 2023-10-31 12599428 13 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 13 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 13 2023-10-31 12599428 14 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 14 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 14 2023-10-31 12599428 15 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 15 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 15 2023-10-31 12599428 16 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 16 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 16 2023-10-31 12599428 17 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 17 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 17 2023-10-31 12599428 18 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 18 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 18 2023-10-31 12599428 19 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 19 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 19 2023-10-31 12599428 20 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments 20 2023-10-31 12599428 frs-core:Non-currentFinancialInstruments 20 2023-10-31 12599428 dpl-frs:Item1 2022-11-01 2023-10-31 12599428 dpl-frs:Item1 2022-10-31 12599428 dpl-frs:Item1 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item1 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item1 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-01 2023-10-31 12599428 dpl-frs:Item2 2022-11-01 2023-10-31 12599428 dpl-frs:Item2 2022-10-31 12599428 dpl-frs:Item2 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item2 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item2 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-01 2023-10-31 12599428 dpl-frs:Item3 2022-11-01 2023-10-31 12599428 dpl-frs:Item3 2022-10-31 12599428 dpl-frs:Item3 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item3 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item3 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-01 2023-10-31 12599428 dpl-frs:Item4 2022-11-01 2023-10-31 12599428 dpl-frs:Item4 2022-10-31 12599428 dpl-frs:Item4 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item4 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item4 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-01 2023-10-31 12599428 dpl-frs:Item5 2022-11-01 2023-10-31 12599428 dpl-frs:Item5 2022-10-31 12599428 dpl-frs:Item5 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item5 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item5 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-01 2023-10-31 12599428 dpl-frs:Item6 2022-11-01 2023-10-31 12599428 dpl-frs:Item6 2022-10-31 12599428 dpl-frs:Item6 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item6 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item6 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-01 2023-10-31 12599428 dpl-frs:Item7 2022-11-01 2023-10-31 12599428 dpl-frs:Item7 2022-10-31 12599428 dpl-frs:Item7 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item7 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item7 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-01 2023-10-31 12599428 dpl-frs:Item8 2022-11-01 2023-10-31 12599428 dpl-frs:Item8 2022-10-31 12599428 dpl-frs:Item8 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item8 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item8 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-01 2023-10-31 12599428 dpl-frs:Item9 2022-11-01 2023-10-31 12599428 dpl-frs:Item9 2022-10-31 12599428 dpl-frs:Item9 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item9 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 12599428 dpl-frs:Item10 2022-11-01 2023-10-31 12599428 dpl-frs:Item10 2022-10-31 12599428 dpl-frs:Item10 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 12599428 dpl-frs:Item11 2022-11-01 2023-10-31 12599428 dpl-frs:Item11 2022-10-31 12599428 dpl-frs:Item11 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 12599428 dpl-frs:Item12 2022-11-01 2023-10-31 12599428 dpl-frs:Item12 2022-10-31 12599428 dpl-frs:Item12 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 12599428 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 12599428 1 2022-11-01 2023-10-31 12599428 frs-countries:EnglandWales 2022-11-01 2023-10-31 12599428 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 12599428 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 12599428 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-01 2022-10-31 12599428 frs-core:AllSubsidiaries 2021-11-01 2022-10-31 12599428 frs-core:KeyManagementPersonnel 2021-11-01 2022-10-31 12599428 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-01 2022-10-31 12599428 frs-core:OtherRelatedParties 2021-11-01 2022-10-31 12599428 2021-10-31 12599428 2022-10-31 12599428 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 2022-10-31 12599428 frs-core:AfterOneYear 2021-11-01 2022-10-31 12599428 frs-core:BetweenOneFiveYears 2021-11-01 2022-10-31 12599428 frs-core:BetweenOneFiveYears 2022-10-31 12599428 frs-core:ComputerEquipment 2022-10-31 12599428 frs-core:ComputerEquipment 2021-11-01 2022-10-31 12599428 frs-core:ComputerEquipment 2021-10-31 12599428 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-10-31 12599428 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-01 2022-10-31 12599428 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-31 12599428 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-10-31 12599428 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-01 2022-10-31 12599428 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-31 12599428 frs-core:FurnitureFittings 2022-10-31 12599428 frs-core:FurnitureFittings 2021-11-01 2022-10-31 12599428 frs-core:FurnitureFittings 2021-10-31 12599428 frs-core:NetGoodwill 2022-10-31 12599428 frs-core:NetGoodwill 2021-11-01 2022-10-31 12599428 frs-core:NetGoodwill 2021-10-31 12599428 frs-core:InvestmentPropertyIncludedWithinPPE 2022-10-31 12599428 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 12599428 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 12599428 frs-core:LandBuildings 2022-10-31 12599428 frs-core:LandBuildings 2021-11-01 2022-10-31 12599428 frs-core:LandBuildings 2021-10-31 12599428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 12599428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 12599428 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 12599428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 12599428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 12599428 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 12599428 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 12599428 frs-core:MoreThanFiveYears 2022-10-31 12599428 frs-core:MotorVehicles 2022-10-31 12599428 frs-core:MotorVehicles 2021-11-01 2022-10-31 12599428 frs-core:MotorVehicles 2021-10-31 12599428 frs-core:OtherResidualIntangibleAssets 2022-10-31 12599428 frs-core:OtherResidualIntangibleAssets 2021-11-01 2022-10-31 12599428 frs-core:OtherResidualIntangibleAssets 2021-10-31 12599428 frs-core:PlantMachinery 2022-10-31 12599428 frs-core:PlantMachinery 2021-11-01 2022-10-31 12599428 frs-core:PlantMachinery 2021-10-31 12599428 frs-core:Secured 2022-10-31 12599428 frs-core:Unsecured 2022-10-31 12599428 frs-core:WithinOneYear 2021-11-01 2022-10-31 12599428 frs-core:WithinOneYear 2022-10-31 12599428 frs-core:CapitalRedemptionReserve 2021-11-01 2022-10-31 12599428 frs-core:CapitalRedemptionReserve 2021-10-31 12599428 frs-core:CapitalRedemptionReserve 2022-10-31 12599428 frs-core:OtherReservesSubtotal 2021-11-01 2022-10-31 12599428 frs-core:OtherReservesSubtotal 2021-10-31 12599428 frs-core:OtherReservesSubtotal 2022-10-31 12599428 frs-core:RevaluationReserve 2021-11-01 2022-10-31 12599428 frs-core:RevaluationReserve 2021-10-31 12599428 frs-core:RevaluationReserve 2022-10-31 12599428 frs-core:SharePremium 2021-11-01 2022-10-31 12599428 frs-core:SharePremium 2021-10-31 12599428 frs-core:SharePremium 2022-10-31 12599428 frs-core:ShareCapital 2021-11-01 2022-10-31 12599428 frs-core:ShareCapital 2021-10-31 12599428 frs-core:ShareCapital 2022-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 12599428 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-31 12599428 frs-countries:UnitedKingdom 2021-11-01 2022-10-31 12599428 frs-countries:Europe 2021-11-01 2022-10-31 12599428 frs-countries:NorthAmerica 2021-11-01 2022-10-31 12599428 frs-countries:SouthAmerica 2021-11-01 2022-10-31 12599428 frs-countries:Asia 2021-11-01 2022-10-31 12599428 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 12599428 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 12599428 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 12599428 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 12599428 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 12599428 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 12599428 frs-bus:FullAccounts 2021-11-01 2022-10-31 12599428 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 12599428 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 12599428 frs-bus:FRS102 2021-11-01 2022-10-31 12599428 frs-bus:MediumEntities 2021-11-01 2022-10-31 12599428 frs-bus:SmallEntities 2021-11-01 2022-10-31 12599428 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 12599428 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 12599428 frs-bus:Audited 2021-11-01 2022-10-31 12599428 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 12599428 frs-bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 12599428 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 12599428 frs-bus:LargeCompaniesRegimeForAccounts 2021-11-01 2022-10-31 12599428 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-11-01 2022-10-31 12599428 frs-bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 12599428 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 12599428 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 12599428 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-11-01 2022-10-31 12599428 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31 12599428 frs-bus:OrdinaryShareClass1 2021-10-31 12599428 frs-bus:OrdinaryShareClass1 2022-10-31 12599428 frs-bus:OrdinaryShareClass2 2021-11-01 2022-10-31 12599428 frs-bus:OrdinaryShareClass2 2021-10-31 12599428 frs-bus:OrdinaryShareClass2 2022-10-31 12599428 frs-bus:OrdinaryShareClass3 2021-11-01 2022-10-31 12599428 frs-bus:OrdinaryShareClass3 2021-10-31 12599428 frs-bus:OrdinaryShareClass3 2022-10-31 12599428 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 12599428 frs-bus:OrdinaryShareClass4 2021-10-31 12599428 frs-bus:OrdinaryShareClass4 2022-10-31 12599428 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 12599428 frs-bus:OrdinaryShareClass5 2021-10-31 12599428 frs-bus:OrdinaryShareClass5 2022-10-31 12599428 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 12599428 frs-bus:PreferenceShareClass1 2021-10-31 12599428 frs-bus:PreferenceShareClass1 2022-10-31 12599428 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 12599428 frs-bus:PreferenceShareClass2 2021-10-31 12599428 frs-bus:PreferenceShareClass2 2022-10-31 12599428 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 12599428 frs-bus:PreferenceShareClass3 2021-10-31 12599428 frs-bus:PreferenceShareClass3 2022-10-31 12599428 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 12599428 frs-bus:PreferenceShareClass4 2021-10-31 12599428 frs-bus:PreferenceShareClass4 2022-10-31 12599428 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 12599428 frs-bus:PreferenceShareClass5 2021-10-31 12599428 frs-bus:PreferenceShareClass5 2022-10-31 12599428 1 2021-11-01 2022-10-31 12599428 1 2022-10-31 12599428 1 2021-11-01 2022-10-31 12599428 frs-core:LeasedAssets 2021-11-01 2022-10-31 12599428 frs-core:OwnedAssets 2021-11-01 2022-10-31 12599428 frs-core:CurrencyRisk 2021-11-01 2022-10-31 12599428 frs-core:MarketRisk 2021-11-01 2022-10-31 12599428 frs-core:InterestRateRisk 2021-11-01 2022-10-31 12599428 frs-core:DeferredTaxation 2021-11-01 2022-10-31 12599428 frs-core:DeferredTaxation 2021-10-31 12599428 frs-core:DeferredTaxation 2022-10-31 12599428 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 12599428 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 12599428 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 12599428 frs-core:ProvisionsDeferredTax 2022-10-31 12599428 frs-core:OtherDeferredTax 2022-10-31 12599428 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 12599428 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 12599428 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 12599428 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 12599428 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 12599428 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 12599428 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 12599428 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 12599428 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 12599428 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 12599428 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 12599428 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 12599428 frs-core:TaxCreditsDeferredTax 2022-10-31 12599428 frs-core:CostValuation 2021-10-31 12599428 frs-core:AdditionsToInvestments 2022-10-31 12599428 frs-core:DisposalsRepaymentsInvestments 2022-10-31 12599428 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 12599428 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 12599428 frs-core:CostValuation 2022-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 12599428 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 12599428 frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:ListedExchangeTraded 2021-10-31 12599428 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 12599428 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 12599428 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 12599428 frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:UnlistedNon-exchangeTraded 2021-10-31 12599428 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 12599428 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 12599428 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 12599428 dpl-frs:CostSales 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales 2021-10-31 12599428 dpl-frs:CostSales 2022-10-31 12599428 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 12599428 frs-bus:Director1 2021-11-01 2022-10-31 12599428 frs-bus:Director1 2021-10-31 12599428 frs-bus:Director1 2022-10-31 12599428 frs-bus:Director2 2021-11-01 2022-10-31 12599428 frs-bus:Director2 2021-10-31 12599428 frs-bus:Director2 2022-10-31 12599428 frs-bus:Director3 2021-11-01 2022-10-31 12599428 frs-bus:Director3 2021-10-31 12599428 frs-bus:Director3 2022-10-31 12599428 1 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 1 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 1 2022-10-31 12599428 2 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 2 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 2 2022-10-31 12599428 3 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 3 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 3 2022-10-31 12599428 4 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 4 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 4 2022-10-31 12599428 5 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 5 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 5 2022-10-31 12599428 6 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 6 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 6 2022-10-31 12599428 7 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 7 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 7 2022-10-31 12599428 8 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 8 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 8 2022-10-31 12599428 9 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 9 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 9 2022-10-31 12599428 10 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 10 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 10 2022-10-31 12599428 11 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 11 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 11 2022-10-31 12599428 12 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 12 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 12 2022-10-31 12599428 13 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 13 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 13 2022-10-31 12599428 14 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 14 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 14 2022-10-31 12599428 15 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 15 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 15 2022-10-31 12599428 16 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 16 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 16 2022-10-31 12599428 17 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 17 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 17 2022-10-31 12599428 18 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 18 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 18 2022-10-31 12599428 19 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 19 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 19 2022-10-31 12599428 20 2021-11-01 2022-10-31 12599428 frs-core:CurrentFinancialInstruments 20 2022-10-31 12599428 frs-core:Non-currentFinancialInstruments 20 2022-10-31 12599428 dpl-frs:Item1 2021-11-01 2022-10-31 12599428 dpl-frs:Item1 2021-10-31 12599428 dpl-frs:Item1 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 12599428 dpl-frs:Item2 2021-11-01 2022-10-31 12599428 dpl-frs:Item2 2021-10-31 12599428 dpl-frs:Item2 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 12599428 dpl-frs:Item3 2021-11-01 2022-10-31 12599428 dpl-frs:Item3 2021-10-31 12599428 dpl-frs:Item3 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 12599428 dpl-frs:Item4 2021-11-01 2022-10-31 12599428 dpl-frs:Item4 2021-10-31 12599428 dpl-frs:Item4 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 12599428 dpl-frs:Item5 2021-11-01 2022-10-31 12599428 dpl-frs:Item5 2021-10-31 12599428 dpl-frs:Item5 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 12599428 dpl-frs:Item6 2021-11-01 2022-10-31 12599428 dpl-frs:Item6 2021-10-31 12599428 dpl-frs:Item6 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 12599428 dpl-frs:Item7 2021-11-01 2022-10-31 12599428 dpl-frs:Item7 2021-10-31 12599428 dpl-frs:Item7 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 12599428 dpl-frs:Item8 2021-11-01 2022-10-31 12599428 dpl-frs:Item8 2021-10-31 12599428 dpl-frs:Item8 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 12599428 dpl-frs:Item9 2021-11-01 2022-10-31 12599428 dpl-frs:Item9 2021-10-31 12599428 dpl-frs:Item9 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 12599428 dpl-frs:Item10 2021-11-01 2022-10-31 12599428 dpl-frs:Item10 2021-10-31 12599428 dpl-frs:Item10 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 12599428 dpl-frs:Item11 2021-11-01 2022-10-31 12599428 dpl-frs:Item11 2021-10-31 12599428 dpl-frs:Item11 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 12599428 dpl-frs:Item12 2021-11-01 2022-10-31 12599428 dpl-frs:Item12 2021-10-31 12599428 dpl-frs:Item12 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 12599428 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 12599428 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 12599428 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 12599428 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 12599428 1 2021-11-01 2022-10-31 12599428 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 12599428
Voyager Pensions Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Lewis Ballard BBB Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12599428
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 72,233 32,308
Cash at bank and in hand 28,764 19,825
100,997 52,133
Creditors: Amounts Falling Due Within One Year 5 (83,767 ) (39,603 )
NET CURRENT ASSETS (LIABILITIES) 17,230 12,530
TOTAL ASSETS LESS CURRENT LIABILITIES 17,230 12,530
NET ASSETS 17,230 12,530
CAPITAL AND RESERVES
Called up share capital 6 20 20
Profit and Loss Account 17,210 12,510
SHAREHOLDERS' FUNDS 17,230 12,530
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jamie Murphy
Director
26/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Voyager Pensions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12599428 . The registered office is 15 Penybont Road, Pencoed , CF35 5PY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 72,233 32,308
72,233 32,308
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,420 -
Corporation tax 631 1,303
VAT 14,529 8,060
Net wages 500 500
Accrued expenses 52,327 16,540
Amounts owed to other participating interests 3,360 13,200
83,767 39,603
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
7. Related Party Transactions
Odyssey Pensions Limited
All three director shareholders are also director shareholders in Odyssey Pensions Limited. During the year the company charged Odyssey Pensions Limited for use of its staff and other office costs totalling £50,000 (2022: £46,000). At the year end, the company owed Odyssey Pensions Limited £3,360 (2022: £10,800). This balance has been disclosed within creditors.
Page 3