Acorah Software Products - Accounts Production 14.4.601 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 13734232 Mr Kelvin Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13734232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13734232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 13734232 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 13734232 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 13734232 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 13734232 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 13734232 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 13734232 2022-11-30 13734232 2023-11-30 13734232 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 2022-12-01 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 2023-11-30 13734232 frs-core:AfterOneYear 2022-12-01 2023-11-30 13734232 frs-core:BetweenOneFiveYears 2022-12-01 2023-11-30 13734232 frs-core:BetweenOneFiveYears 2023-11-30 13734232 frs-core:ComputerEquipment 2023-11-30 13734232 frs-core:ComputerEquipment 2022-12-01 2023-11-30 13734232 frs-core:ComputerEquipment 2022-11-30 13734232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 13734232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-01 2023-11-30 13734232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 13734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 13734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13734232 frs-core:FurnitureFittings 2023-11-30 13734232 frs-core:FurnitureFittings 2022-12-01 2023-11-30 13734232 frs-core:FurnitureFittings 2022-11-30 13734232 frs-core:NetGoodwill 2023-11-30 13734232 frs-core:NetGoodwill 2022-12-01 2023-11-30 13734232 frs-core:NetGoodwill 2022-11-30 13734232 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 13734232 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-01 2023-11-30 13734232 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13734232 frs-core:LandBuildings 2023-11-30 13734232 frs-core:LandBuildings 2022-12-01 2023-11-30 13734232 frs-core:LandBuildings 2022-11-30 13734232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 13734232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 13734232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13734232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 13734232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13734232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13734232 frs-core:MoreThanFiveYears 2022-12-01 2023-11-30 13734232 frs-core:MoreThanFiveYears 2023-11-30 13734232 frs-core:MotorVehicles 2023-11-30 13734232 frs-core:MotorVehicles 2022-12-01 2023-11-30 13734232 frs-core:MotorVehicles 2022-11-30 13734232 frs-core:OtherResidualIntangibleAssets 2023-11-30 13734232 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 13734232 frs-core:OtherResidualIntangibleAssets 2022-11-30 13734232 frs-core:PlantMachinery 2023-11-30 13734232 frs-core:PlantMachinery 2022-12-01 2023-11-30 13734232 frs-core:PlantMachinery 2022-11-30 13734232 frs-core:Secured 2023-11-30 13734232 frs-core:Unsecured 2023-11-30 13734232 frs-core:WithinOneYear 2022-12-01 2023-11-30 13734232 frs-core:WithinOneYear 2023-11-30 13734232 frs-core:CapitalRedemptionReserve 2022-12-01 2023-11-30 13734232 frs-core:CapitalRedemptionReserve 2022-11-30 13734232 frs-core:CapitalRedemptionReserve 2023-11-30 13734232 frs-core:OtherReservesSubtotal 2022-12-01 2023-11-30 13734232 frs-core:OtherReservesSubtotal 2022-11-30 13734232 frs-core:OtherReservesSubtotal 2023-11-30 13734232 frs-core:RevaluationReserve 2022-12-01 2023-11-30 13734232 frs-core:RevaluationReserve 2022-11-30 13734232 frs-core:RevaluationReserve 2023-11-30 13734232 frs-core:SharePremium 2022-12-01 2023-11-30 13734232 frs-core:SharePremium 2022-11-30 13734232 frs-core:SharePremium 2023-11-30 13734232 frs-core:ShareCapital 2022-12-01 2023-11-30 13734232 frs-core:ShareCapital 2022-11-30 13734232 frs-core:ShareCapital 2023-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-11-30 13734232 frs-countries:UnitedKingdom 2022-12-01 2023-11-30 13734232 frs-countries:Europe 2022-12-01 2023-11-30 13734232 frs-countries:NorthAmerica 2022-12-01 2023-11-30 13734232 frs-countries:SouthAmerica 2022-12-01 2023-11-30 13734232 frs-countries:Asia 2022-12-01 2023-11-30 13734232 frs-countries:RestWorldOutsideUK 2022-12-01 2023-11-30 13734232 frs-bus:HighestPaidDirector 2022-12-01 2023-11-30 13734232 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13734232 frs-bus:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 13734232 frs-bus:LimitedLiabilityPartnershipLLP 2022-12-01 2023-11-30 13734232 frs-bus:LimitedLiabilityPartnershipsSORP 2022-12-01 2023-11-30 13734232 frs-bus:FullAccounts 2022-12-01 2023-11-30 13734232 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13734232 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 13734232 frs-bus:FRS102 2022-12-01 2023-11-30 13734232 frs-bus:MediumEntities 2022-12-01 2023-11-30 13734232 frs-bus:SmallEntities 2022-12-01 2023-11-30 13734232 frs-bus:EntityHasNeverTraded 2022-12-01 2023-11-30 13734232 frs-bus:EntityNoLongerTradingButTradedInPast 2022-12-01 2023-11-30 13734232 frs-bus:Audited 2022-12-01 2023-11-30 13734232 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13734232 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 13734232 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13734232 frs-bus:LargeCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13734232 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13734232 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13734232 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 13734232 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 13734232 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 13734232 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 13734232 frs-bus:OrdinaryShareClass1 2022-11-30 13734232 frs-bus:OrdinaryShareClass1 2023-11-30 13734232 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 13734232 frs-bus:OrdinaryShareClass2 2022-11-30 13734232 frs-bus:OrdinaryShareClass2 2023-11-30 13734232 frs-bus:OrdinaryShareClass3 2022-12-01 2023-11-30 13734232 frs-bus:OrdinaryShareClass3 2022-11-30 13734232 frs-bus:OrdinaryShareClass3 2023-11-30 13734232 frs-bus:OrdinaryShareClass4 2022-12-01 2023-11-30 13734232 frs-bus:OrdinaryShareClass4 2022-11-30 13734232 frs-bus:OrdinaryShareClass4 2023-11-30 13734232 frs-bus:OrdinaryShareClass5 2022-12-01 2023-11-30 13734232 frs-bus:OrdinaryShareClass5 2022-11-30 13734232 frs-bus:OrdinaryShareClass5 2023-11-30 13734232 frs-bus:PreferenceShareClass1 2022-12-01 2023-11-30 13734232 frs-bus:PreferenceShareClass1 2022-11-30 13734232 frs-bus:PreferenceShareClass1 2023-11-30 13734232 frs-bus:PreferenceShareClass2 2022-12-01 2023-11-30 13734232 frs-bus:PreferenceShareClass2 2022-11-30 13734232 frs-bus:PreferenceShareClass2 2023-11-30 13734232 frs-bus:PreferenceShareClass3 2022-12-01 2023-11-30 13734232 frs-bus:PreferenceShareClass3 2022-11-30 13734232 frs-bus:PreferenceShareClass3 2023-11-30 13734232 frs-bus:PreferenceShareClass4 2022-12-01 2023-11-30 13734232 frs-bus:PreferenceShareClass4 2022-11-30 13734232 frs-bus:PreferenceShareClass4 2023-11-30 13734232 frs-bus:PreferenceShareClass5 2022-12-01 2023-11-30 13734232 frs-bus:PreferenceShareClass5 2022-11-30 13734232 frs-bus:PreferenceShareClass5 2023-11-30 13734232 1 2022-12-01 2023-11-30 13734232 1 2023-11-30 13734232 1 2022-12-01 2023-11-30 13734232 frs-core:LeasedAssets 2022-12-01 2023-11-30 13734232 frs-core:OwnedAssets 2022-12-01 2023-11-30 13734232 frs-core:CurrencyRisk 2022-12-01 2023-11-30 13734232 frs-core:MarketRisk 2022-12-01 2023-11-30 13734232 frs-core:InterestRateRisk 2022-12-01 2023-11-30 13734232 frs-core:DeferredTaxation 2022-12-01 2023-11-30 13734232 frs-core:DeferredTaxation 2022-11-30 13734232 frs-core:DeferredTaxation 2023-11-30 13734232 frs-core:OtherProvisionsContingentLiabilities 2022-12-01 2023-11-30 13734232 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13734232 frs-core:OtherProvisionsContingentLiabilities 2023-11-30 13734232 frs-core:ProvisionsDeferredTax 2023-11-30 13734232 frs-core:OtherDeferredTax 2023-11-30 13734232 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 13734232 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-11-30 13734232 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-11-30 13734232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-01 2023-11-30 13734232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13734232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-01 2023-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-01 2023-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-11-30 13734232 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-11-30 13734232 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-11-30 13734232 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-11-30 13734232 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-11-30 13734232 frs-core:Share-basedPaymentsDeferredTax 2023-11-30 13734232 frs-core:TaxCreditsDeferredTax 2023-11-30 13734232 frs-core:CostValuation 2022-11-30 13734232 frs-core:AdditionsToInvestments 2023-11-30 13734232 frs-core:DisposalsRepaymentsInvestments 2023-11-30 13734232 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-11-30 13734232 frs-core:OtherIncreaseDecreaseInInvestments 2023-11-30 13734232 frs-core:CostValuation 2023-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 13734232 frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 13734232 frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13734232 dpl-frs:CostSales 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales 2022-11-30 13734232 dpl-frs:CostSales 2023-11-30 13734232 dpl-frs:DistributionCosts 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses 2022-12-01 2023-11-30 13734232 frs-bus:Director1 2022-12-01 2023-11-30 13734232 frs-bus:Director1 2022-11-30 13734232 frs-bus:Director1 2023-11-30 13734232 1 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 1 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 1 2023-11-30 13734232 2 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 2 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 2 2023-11-30 13734232 3 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 3 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 3 2023-11-30 13734232 4 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 4 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 4 2023-11-30 13734232 5 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 5 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 5 2023-11-30 13734232 6 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 6 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 6 2023-11-30 13734232 7 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 7 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 7 2023-11-30 13734232 8 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 8 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 8 2023-11-30 13734232 9 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 9 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 9 2023-11-30 13734232 10 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 10 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 10 2023-11-30 13734232 11 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 11 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 11 2023-11-30 13734232 12 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 12 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 12 2023-11-30 13734232 13 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 13 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 13 2023-11-30 13734232 14 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 14 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 14 2023-11-30 13734232 15 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 15 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 15 2023-11-30 13734232 16 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 16 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 16 2023-11-30 13734232 17 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 17 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 17 2023-11-30 13734232 18 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 18 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 18 2023-11-30 13734232 19 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 19 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 19 2023-11-30 13734232 20 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments 20 2023-11-30 13734232 frs-core:Non-currentFinancialInstruments 20 2023-11-30 13734232 dpl-frs:Item1 2022-12-01 2023-11-30 13734232 dpl-frs:Item1 2022-11-30 13734232 dpl-frs:Item1 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item1 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item1 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item1 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-12-01 2023-11-30 13734232 dpl-frs:Item2 2022-12-01 2023-11-30 13734232 dpl-frs:Item2 2022-11-30 13734232 dpl-frs:Item2 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item2 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item2 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item2 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-12-01 2023-11-30 13734232 dpl-frs:Item3 2022-12-01 2023-11-30 13734232 dpl-frs:Item3 2022-11-30 13734232 dpl-frs:Item3 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item3 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item3 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item3 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-12-01 2023-11-30 13734232 dpl-frs:Item4 2022-12-01 2023-11-30 13734232 dpl-frs:Item4 2022-11-30 13734232 dpl-frs:Item4 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item4 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item4 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item4 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-12-01 2023-11-30 13734232 dpl-frs:Item5 2022-12-01 2023-11-30 13734232 dpl-frs:Item5 2022-11-30 13734232 dpl-frs:Item5 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item5 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item5 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-12-01 2023-11-30 13734232 dpl-frs:Item6 2022-12-01 2023-11-30 13734232 dpl-frs:Item6 2022-11-30 13734232 dpl-frs:Item6 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item6 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item6 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-12-01 2023-11-30 13734232 dpl-frs:Item7 2022-12-01 2023-11-30 13734232 dpl-frs:Item7 2022-11-30 13734232 dpl-frs:Item7 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item7 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item7 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-12-01 2023-11-30 13734232 dpl-frs:Item8 2022-12-01 2023-11-30 13734232 dpl-frs:Item8 2022-11-30 13734232 dpl-frs:Item8 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item8 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item8 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-12-01 2023-11-30 13734232 dpl-frs:Item9 2022-12-01 2023-11-30 13734232 dpl-frs:Item9 2022-11-30 13734232 dpl-frs:Item9 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item9 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item9 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-12-01 2023-11-30 13734232 dpl-frs:Item10 2022-12-01 2023-11-30 13734232 dpl-frs:Item10 2022-11-30 13734232 dpl-frs:Item10 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item10 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item10 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-12-01 2023-11-30 13734232 dpl-frs:Item11 2022-12-01 2023-11-30 13734232 dpl-frs:Item11 2022-11-30 13734232 dpl-frs:Item11 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item11 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item11 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-12-01 2023-11-30 13734232 dpl-frs:Item12 2022-12-01 2023-11-30 13734232 dpl-frs:Item12 2022-11-30 13734232 dpl-frs:Item12 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item12 2022-12-01 2023-11-30 13734232 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item12 2022-12-01 2023-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-12-01 2023-11-30 13734232 1 2022-12-01 2023-11-30 13734232 frs-countries:EnglandWales 2022-12-01 2023-11-30 13734232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13734232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 13734232 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 13734232 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 13734232 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 13734232 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 13734232 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 13734232 2021-11-30 13734232 2022-11-30 13734232 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 2022-11-30 13734232 frs-core:AfterOneYear 2021-12-01 2022-11-30 13734232 frs-core:BetweenOneFiveYears 2021-12-01 2022-11-30 13734232 frs-core:BetweenOneFiveYears 2022-11-30 13734232 frs-core:ComputerEquipment 2022-11-30 13734232 frs-core:ComputerEquipment 2021-12-01 2022-11-30 13734232 frs-core:ComputerEquipment 2021-11-30 13734232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-30 13734232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2022-11-30 13734232 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-30 13734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-01 2022-11-30 13734232 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-11-30 13734232 frs-core:FurnitureFittings 2022-11-30 13734232 frs-core:FurnitureFittings 2021-12-01 2022-11-30 13734232 frs-core:FurnitureFittings 2021-11-30 13734232 frs-core:NetGoodwill 2022-11-30 13734232 frs-core:NetGoodwill 2021-12-01 2022-11-30 13734232 frs-core:NetGoodwill 2021-11-30 13734232 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 13734232 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-01 2022-11-30 13734232 frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-30 13734232 frs-core:LandBuildings 2022-11-30 13734232 frs-core:LandBuildings 2021-12-01 2022-11-30 13734232 frs-core:LandBuildings 2021-11-30 13734232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 13734232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-01 2022-11-30 13734232 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-30 13734232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 13734232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 13734232 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-30 13734232 frs-core:MoreThanFiveYears 2021-12-01 2022-11-30 13734232 frs-core:MoreThanFiveYears 2022-11-30 13734232 frs-core:MotorVehicles 2022-11-30 13734232 frs-core:MotorVehicles 2021-12-01 2022-11-30 13734232 frs-core:MotorVehicles 2021-11-30 13734232 frs-core:OtherResidualIntangibleAssets 2022-11-30 13734232 frs-core:OtherResidualIntangibleAssets 2021-12-01 2022-11-30 13734232 frs-core:OtherResidualIntangibleAssets 2021-11-30 13734232 frs-core:PlantMachinery 2022-11-30 13734232 frs-core:PlantMachinery 2021-12-01 2022-11-30 13734232 frs-core:PlantMachinery 2021-11-30 13734232 frs-core:Secured 2022-11-30 13734232 frs-core:Unsecured 2022-11-30 13734232 frs-core:WithinOneYear 2021-12-01 2022-11-30 13734232 frs-core:WithinOneYear 2022-11-30 13734232 frs-core:CapitalRedemptionReserve 2021-12-01 2022-11-30 13734232 frs-core:CapitalRedemptionReserve 2021-11-30 13734232 frs-core:CapitalRedemptionReserve 2022-11-30 13734232 frs-core:OtherReservesSubtotal 2021-12-01 2022-11-30 13734232 frs-core:OtherReservesSubtotal 2021-11-30 13734232 frs-core:OtherReservesSubtotal 2022-11-30 13734232 frs-core:RevaluationReserve 2021-12-01 2022-11-30 13734232 frs-core:RevaluationReserve 2021-11-30 13734232 frs-core:RevaluationReserve 2022-11-30 13734232 frs-core:SharePremium 2021-12-01 2022-11-30 13734232 frs-core:SharePremium 2021-11-30 13734232 frs-core:SharePremium 2022-11-30 13734232 frs-core:ShareCapital 2021-12-01 2022-11-30 13734232 frs-core:ShareCapital 2021-11-30 13734232 frs-core:ShareCapital 2022-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2021-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13734232 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-11-30 13734232 frs-countries:UnitedKingdom 2021-12-01 2022-11-30 13734232 frs-countries:Europe 2021-12-01 2022-11-30 13734232 frs-countries:NorthAmerica 2021-12-01 2022-11-30 13734232 frs-countries:SouthAmerica 2021-12-01 2022-11-30 13734232 frs-countries:Asia 2021-12-01 2022-11-30 13734232 frs-countries:RestWorldOutsideUK 2021-12-01 2022-11-30 13734232 frs-bus:HighestPaidDirector 2021-12-01 2022-11-30 13734232 frs-bus:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 13734232 frs-bus:CompanyLimitedByGuarantee 2021-12-01 2022-11-30 13734232 frs-bus:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-30 13734232 frs-bus:LimitedLiabilityPartnershipsSORP 2021-12-01 2022-11-30 13734232 frs-bus:FullAccounts 2021-12-01 2022-11-30 13734232 frs-bus:FilletedAccounts 2021-12-01 2022-11-30 13734232 frs-bus:AbridgedAccounts 2021-12-01 2022-11-30 13734232 frs-bus:FRS102 2021-12-01 2022-11-30 13734232 frs-bus:MediumEntities 2021-12-01 2022-11-30 13734232 frs-bus:SmallEntities 2021-12-01 2022-11-30 13734232 frs-bus:EntityHasNeverTraded 2021-12-01 2022-11-30 13734232 frs-bus:EntityNoLongerTradingButTradedInPast 2021-12-01 2022-11-30 13734232 frs-bus:Audited 2021-12-01 2022-11-30 13734232 frs-bus:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 13734232 frs-bus:AuditExemptWithAccountantsReport 2021-12-01 2022-11-30 13734232 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13734232 frs-bus:LargeCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13734232 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13734232 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-01 2022-11-30 13734232 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13734232 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13734232 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2022-11-30 13734232 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 13734232 frs-bus:OrdinaryShareClass1 2021-11-30 13734232 frs-bus:OrdinaryShareClass1 2022-11-30 13734232 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30 13734232 frs-bus:OrdinaryShareClass2 2021-11-30 13734232 frs-bus:OrdinaryShareClass2 2022-11-30 13734232 frs-bus:OrdinaryShareClass3 2021-12-01 2022-11-30 13734232 frs-bus:OrdinaryShareClass3 2021-11-30 13734232 frs-bus:OrdinaryShareClass3 2022-11-30 13734232 frs-bus:OrdinaryShareClass4 2021-12-01 2022-11-30 13734232 frs-bus:OrdinaryShareClass4 2021-11-30 13734232 frs-bus:OrdinaryShareClass4 2022-11-30 13734232 frs-bus:OrdinaryShareClass5 2021-12-01 2022-11-30 13734232 frs-bus:OrdinaryShareClass5 2021-11-30 13734232 frs-bus:OrdinaryShareClass5 2022-11-30 13734232 frs-bus:PreferenceShareClass1 2021-12-01 2022-11-30 13734232 frs-bus:PreferenceShareClass1 2021-11-30 13734232 frs-bus:PreferenceShareClass1 2022-11-30 13734232 frs-bus:PreferenceShareClass2 2021-12-01 2022-11-30 13734232 frs-bus:PreferenceShareClass2 2021-11-30 13734232 frs-bus:PreferenceShareClass2 2022-11-30 13734232 frs-bus:PreferenceShareClass3 2021-12-01 2022-11-30 13734232 frs-bus:PreferenceShareClass3 2021-11-30 13734232 frs-bus:PreferenceShareClass3 2022-11-30 13734232 frs-bus:PreferenceShareClass4 2021-12-01 2022-11-30 13734232 frs-bus:PreferenceShareClass4 2021-11-30 13734232 frs-bus:PreferenceShareClass4 2022-11-30 13734232 frs-bus:PreferenceShareClass5 2021-12-01 2022-11-30 13734232 frs-bus:PreferenceShareClass5 2021-11-30 13734232 frs-bus:PreferenceShareClass5 2022-11-30 13734232 1 2021-12-01 2022-11-30 13734232 1 2022-11-30 13734232 1 2021-12-01 2022-11-30 13734232 frs-core:LeasedAssets 2021-12-01 2022-11-30 13734232 frs-core:OwnedAssets 2021-12-01 2022-11-30 13734232 frs-core:CurrencyRisk 2021-12-01 2022-11-30 13734232 frs-core:MarketRisk 2021-12-01 2022-11-30 13734232 frs-core:InterestRateRisk 2021-12-01 2022-11-30 13734232 frs-core:DeferredTaxation 2021-12-01 2022-11-30 13734232 frs-core:DeferredTaxation 2021-11-30 13734232 frs-core:DeferredTaxation 2022-11-30 13734232 frs-core:OtherProvisionsContingentLiabilities 2021-12-01 2022-11-30 13734232 frs-core:OtherProvisionsContingentLiabilities 2021-11-30 13734232 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13734232 frs-core:ProvisionsDeferredTax 2022-11-30 13734232 frs-core:OtherDeferredTax 2022-11-30 13734232 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-11-30 13734232 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-11-30 13734232 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-11-30 13734232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-01 2022-11-30 13734232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 13734232 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-01 2022-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 13734232 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-30 13734232 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-11-30 13734232 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-11-30 13734232 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-11-30 13734232 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-11-30 13734232 frs-core:Share-basedPaymentsDeferredTax 2022-11-30 13734232 frs-core:TaxCreditsDeferredTax 2022-11-30 13734232 frs-core:CostValuation 2021-11-30 13734232 frs-core:AdditionsToInvestments 2022-11-30 13734232 frs-core:DisposalsRepaymentsInvestments 2022-11-30 13734232 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-11-30 13734232 frs-core:OtherIncreaseDecreaseInInvestments 2022-11-30 13734232 frs-core:CostValuation 2022-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 13734232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13734232 frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:ListedExchangeTraded 2021-11-30 13734232 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13734232 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 13734232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 13734232 frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:UnlistedNon-exchangeTraded 2021-11-30 13734232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 13734232 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 13734232 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13734232 dpl-frs:CostSales 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales 2021-11-30 13734232 dpl-frs:CostSales 2022-11-30 13734232 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 13734232 frs-bus:Director1 2021-12-01 2022-11-30 13734232 frs-bus:Director1 2021-11-30 13734232 frs-bus:Director1 2022-11-30 13734232 1 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 1 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 1 2022-11-30 13734232 2 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 2 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 2 2022-11-30 13734232 3 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 3 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 3 2022-11-30 13734232 4 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 4 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 4 2022-11-30 13734232 5 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 5 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 5 2022-11-30 13734232 6 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 6 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 6 2022-11-30 13734232 7 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 7 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 7 2022-11-30 13734232 8 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 8 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 8 2022-11-30 13734232 9 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 9 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 9 2022-11-30 13734232 10 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 10 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 10 2022-11-30 13734232 11 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 11 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 11 2022-11-30 13734232 12 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 12 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 12 2022-11-30 13734232 13 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 13 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 13 2022-11-30 13734232 14 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 14 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 14 2022-11-30 13734232 15 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 15 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 15 2022-11-30 13734232 16 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 16 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 16 2022-11-30 13734232 17 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 17 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 17 2022-11-30 13734232 18 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 18 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 18 2022-11-30 13734232 19 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 19 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 19 2022-11-30 13734232 20 2021-12-01 2022-11-30 13734232 frs-core:CurrentFinancialInstruments 20 2022-11-30 13734232 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13734232 dpl-frs:Item1 2021-12-01 2022-11-30 13734232 dpl-frs:Item1 2021-11-30 13734232 dpl-frs:Item1 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 13734232 dpl-frs:Item2 2021-12-01 2022-11-30 13734232 dpl-frs:Item2 2021-11-30 13734232 dpl-frs:Item2 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 13734232 dpl-frs:Item3 2021-12-01 2022-11-30 13734232 dpl-frs:Item3 2021-11-30 13734232 dpl-frs:Item3 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 13734232 dpl-frs:Item4 2021-12-01 2022-11-30 13734232 dpl-frs:Item4 2021-11-30 13734232 dpl-frs:Item4 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 13734232 dpl-frs:Item5 2021-12-01 2022-11-30 13734232 dpl-frs:Item5 2021-11-30 13734232 dpl-frs:Item5 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 13734232 dpl-frs:Item6 2021-12-01 2022-11-30 13734232 dpl-frs:Item6 2021-11-30 13734232 dpl-frs:Item6 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 13734232 dpl-frs:Item7 2021-12-01 2022-11-30 13734232 dpl-frs:Item7 2021-11-30 13734232 dpl-frs:Item7 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 13734232 dpl-frs:Item8 2021-12-01 2022-11-30 13734232 dpl-frs:Item8 2021-11-30 13734232 dpl-frs:Item8 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 13734232 dpl-frs:Item9 2021-12-01 2022-11-30 13734232 dpl-frs:Item9 2021-11-30 13734232 dpl-frs:Item9 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 13734232 dpl-frs:Item10 2021-12-01 2022-11-30 13734232 dpl-frs:Item10 2021-11-30 13734232 dpl-frs:Item10 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 13734232 dpl-frs:Item11 2021-12-01 2022-11-30 13734232 dpl-frs:Item11 2021-11-30 13734232 dpl-frs:Item11 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 13734232 dpl-frs:Item12 2021-12-01 2022-11-30 13734232 dpl-frs:Item12 2021-11-30 13734232 dpl-frs:Item12 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 13734232 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 13734232 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13734232 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 13734232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 13734232 1 2021-12-01 2022-11-30 13734232 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 13734232
ORBIT CABLE SERVICES LTD
Financial Statements
For The Year Ended 30 November 2023
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of ORBIT CABLE SERVICES LTD for the year ended 30 November 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of ORBIT CABLE SERVICES LTD which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of ORBIT CABLE SERVICES LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of ORBIT CABLE SERVICES LTD and state those matters that we have agreed to state to the director of ORBIT CABLE SERVICES LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ORBIT CABLE SERVICES LTD and its director as a body for our work or for this report.
It is your duty to ensure that ORBIT CABLE SERVICES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ORBIT CABLE SERVICES LTD . You consider that ORBIT CABLE SERVICES LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ORBIT CABLE SERVICES LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20th February 2024
The Curtis Partnership
1 Tape Street
Cheadle
Stoke On Trent
Staffordshire
ST10 1BB
Page 1
Page 2
Statement of Financial Position
Registered number: 13734232
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,434 2,905
5,434 2,905
CURRENT ASSETS
Debtors 7 396,789 35,317
Cash at bank and in hand 61,326 4,170
458,115 39,487
Creditors: Amounts Falling Due Within One Year 8 (266,389 ) (22,311 )
NET CURRENT ASSETS (LIABILITIES) 191,726 17,176
TOTAL ASSETS LESS CURRENT LIABILITIES 197,160 20,081
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,032 ) (552 )
NET ASSETS 196,128 19,529
CAPITAL AND RESERVES
Called up share capital 11 10 10
Income Statement 196,118 19,519
SHAREHOLDERS' FUNDS 196,128 19,529
Page 2
Page 3
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The 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 Income Statement.
On behalf of the board
Mr Kelvin Edwards
Director
20th February 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ORBIT CABLE SERVICES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13734232 . The registered office is 1 Tape Street, Cheadle, Stoke-on-Trent, Staffordshire, ST10 1BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 15 years.
2.5. 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 2% Straight Line
Leasehold 2% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Page 4
Page 5
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other 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.
2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 1)
3 1
Page 5
Page 6
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 3,873
Additions 4,340
As at 30 November 2023 8,213
Depreciation
As at 1 December 2022 968
Provided during the period 1,811
As at 30 November 2023 2,779
Net Book Value
As at 30 November 2023 5,434
As at 1 December 2022 2,905
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 395,181 31,930
Prepayments and accrued income 1,500 1,375
Other debtors 108 193
Director's loan account - 1,819
396,789 35,317
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 155,220 2,784
Corporation tax 59,704 11,481
Other taxes and social security 37 -
VAT 45,139 6,791
Accruals and deferred income 1,255 1,255
Director's loan account 5,034 -
266,389 22,311
Page 6
Page 7
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 1,032 552
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 December 2022 552 552
Deferred taxation 480 480
Balance at 30 November 2023 1,032 1,032
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 7