Acorah Software Products - Accounts Production 14.3.260 false true false 28 November 2022 30 November 2023 30 November 2023 14510403 Dr R W Bolt Miss W W Chua iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14510403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-27 14510403 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 14510403 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-28 2023-11-30 14510403 frs-core:AllSubsidiaries 2022-11-28 2023-11-30 14510403 frs-core:KeyManagementPersonnel 2022-11-28 2023-11-30 14510403 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-28 2023-11-30 14510403 frs-core:OtherRelatedParties 2022-11-28 2023-11-30 14510403 2022-11-27 14510403 2023-11-30 14510403 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 2022-11-28 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 2023-11-30 14510403 frs-core:AfterOneYear 2022-11-28 2023-11-30 14510403 frs-core:BetweenOneFiveYears 2022-11-28 2023-11-30 14510403 frs-core:BetweenOneFiveYears 2023-11-30 14510403 frs-core:ComputerEquipment 2023-11-30 14510403 frs-core:ComputerEquipment 2022-11-28 2023-11-30 14510403 frs-core:ComputerEquipment 2022-11-27 14510403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-11-30 14510403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-28 2023-11-30 14510403 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-11-27 14510403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-30 14510403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-28 2023-11-30 14510403 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-27 14510403 frs-core:FurnitureFittings 2023-11-30 14510403 frs-core:FurnitureFittings 2022-11-28 2023-11-30 14510403 frs-core:FurnitureFittings 2022-11-27 14510403 frs-core:NetGoodwill 2023-11-30 14510403 frs-core:NetGoodwill 2022-11-28 2023-11-30 14510403 frs-core:NetGoodwill 2022-11-27 14510403 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 14510403 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-28 2023-11-30 14510403 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-27 14510403 frs-core:LandBuildings 2023-11-30 14510403 frs-core:LandBuildings 2022-11-28 2023-11-30 14510403 frs-core:LandBuildings 2022-11-27 14510403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 14510403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-28 2023-11-30 14510403 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-27 14510403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 14510403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-28 2023-11-30 14510403 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-27 14510403 frs-core:MoreThanFiveYears 2022-11-28 2023-11-30 14510403 frs-core:MoreThanFiveYears 2023-11-30 14510403 frs-core:MotorVehicles 2023-11-30 14510403 frs-core:MotorVehicles 2022-11-28 2023-11-30 14510403 frs-core:MotorVehicles 2022-11-27 14510403 frs-core:OtherResidualIntangibleAssets 2023-11-30 14510403 frs-core:OtherResidualIntangibleAssets 2022-11-28 2023-11-30 14510403 frs-core:OtherResidualIntangibleAssets 2022-11-27 14510403 frs-core:PlantMachinery 2023-11-30 14510403 frs-core:PlantMachinery 2022-11-28 2023-11-30 14510403 frs-core:PlantMachinery 2022-11-27 14510403 frs-core:Secured 2023-11-30 14510403 frs-core:Unsecured 2023-11-30 14510403 frs-core:WithinOneYear 2022-11-28 2023-11-30 14510403 frs-core:WithinOneYear 2023-11-30 14510403 frs-core:CapitalRedemptionReserve 2022-11-28 2023-11-30 14510403 frs-core:CapitalRedemptionReserve 2022-11-27 14510403 frs-core:CapitalRedemptionReserve 2023-11-30 14510403 frs-core:OtherReservesSubtotal 2022-11-28 2023-11-30 14510403 frs-core:OtherReservesSubtotal 2022-11-27 14510403 frs-core:OtherReservesSubtotal 2023-11-30 14510403 frs-core:RevaluationReserve 2022-11-28 2023-11-30 14510403 frs-core:RevaluationReserve 2022-11-27 14510403 frs-core:RevaluationReserve 2023-11-30 14510403 frs-core:SharePremium 2022-11-28 2023-11-30 14510403 frs-core:SharePremium 2022-11-27 14510403 frs-core:SharePremium 2023-11-30 14510403 frs-core:ShareCapital 2022-11-28 2023-11-30 14510403 frs-core:ShareCapital 2022-11-27 14510403 frs-core:ShareCapital 2023-11-30 14510403 frs-core:RetainedEarningsAccumulatedLosses 2022-11-28 2023-11-30 14510403 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-11-27 14510403 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14510403 frs-core:RetainedEarningsAccumulatedLosses 2022-11-27 14510403 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14510403 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-11-27 14510403 frs-countries:UnitedKingdom 2022-11-28 2023-11-30 14510403 frs-countries:Europe 2022-11-28 2023-11-30 14510403 frs-countries:NorthAmerica 2022-11-28 2023-11-30 14510403 frs-countries:SouthAmerica 2022-11-28 2023-11-30 14510403 frs-countries:Asia 2022-11-28 2023-11-30 14510403 frs-countries:RestWorldOutsideUK 2022-11-28 2023-11-30 14510403 frs-bus:HighestPaidDirector 2022-11-28 2023-11-30 14510403 frs-bus:PrivateLimitedCompanyLtd 2022-11-28 2023-11-30 14510403 frs-bus:CompanyLimitedByGuarantee 2022-11-28 2023-11-30 14510403 frs-bus:LimitedLiabilityPartnershipLLP 2022-11-28 2023-11-30 14510403 frs-bus:LimitedLiabilityPartnershipsSORP 2022-11-28 2023-11-30 14510403 frs-bus:FullAccounts 2022-11-28 2023-11-30 14510403 frs-bus:FilletedAccounts 2022-11-28 2023-11-30 14510403 frs-bus:AbridgedAccounts 2022-11-28 2023-11-30 14510403 frs-bus:FRS102 2022-11-28 2023-11-30 14510403 frs-bus:MediumEntities 2022-11-28 2023-11-30 14510403 frs-bus:SmallEntities 2022-11-28 2023-11-30 14510403 frs-bus:EntityHasNeverTraded 2022-11-28 2023-11-30 14510403 frs-bus:EntityNoLongerTradingButTradedInPast 2022-11-28 2023-11-30 14510403 frs-bus:Audited 2022-11-28 2023-11-30 14510403 frs-bus:AuditExempt-NoAccountantsReport 2022-11-28 2023-11-30 14510403 frs-bus:AuditExemptWithAccountantsReport 2022-11-28 2023-11-30 14510403 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-11-28 2023-11-30 14510403 frs-bus:LargeCompaniesRegimeForAccounts 2022-11-28 2023-11-30 14510403 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-11-28 2023-11-30 14510403 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-28 2023-11-30 14510403 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-11-28 2023-11-30 14510403 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-11-28 2023-11-30 14510403 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-28 2023-11-30 14510403 frs-bus:OrdinaryShareClass1 2022-11-28 2023-11-30 14510403 frs-bus:OrdinaryShareClass1 2022-11-27 14510403 frs-bus:OrdinaryShareClass1 2023-11-30 14510403 frs-bus:OrdinaryShareClass2 2022-11-28 2023-11-30 14510403 frs-bus:OrdinaryShareClass2 2022-11-27 14510403 frs-bus:OrdinaryShareClass2 2023-11-30 14510403 frs-bus:OrdinaryShareClass3 2022-11-28 2023-11-30 14510403 frs-bus:OrdinaryShareClass3 2022-11-27 14510403 frs-bus:OrdinaryShareClass3 2023-11-30 14510403 frs-bus:OrdinaryShareClass4 2022-11-28 2023-11-30 14510403 frs-bus:OrdinaryShareClass4 2022-11-27 14510403 frs-bus:OrdinaryShareClass4 2023-11-30 14510403 frs-bus:OrdinaryShareClass5 2022-11-28 2023-11-30 14510403 frs-bus:OrdinaryShareClass5 2022-11-27 14510403 frs-bus:OrdinaryShareClass5 2023-11-30 14510403 frs-bus:PreferenceShareClass1 2022-11-28 2023-11-30 14510403 frs-bus:PreferenceShareClass1 2022-11-27 14510403 frs-bus:PreferenceShareClass1 2023-11-30 14510403 frs-bus:PreferenceShareClass2 2022-11-28 2023-11-30 14510403 frs-bus:PreferenceShareClass2 2022-11-27 14510403 frs-bus:PreferenceShareClass2 2023-11-30 14510403 frs-bus:PreferenceShareClass3 2022-11-28 2023-11-30 14510403 frs-bus:PreferenceShareClass3 2022-11-27 14510403 frs-bus:PreferenceShareClass3 2023-11-30 14510403 frs-bus:PreferenceShareClass4 2022-11-28 2023-11-30 14510403 frs-bus:PreferenceShareClass4 2022-11-27 14510403 frs-bus:PreferenceShareClass4 2023-11-30 14510403 frs-bus:PreferenceShareClass5 2022-11-28 2023-11-30 14510403 frs-bus:PreferenceShareClass5 2022-11-27 14510403 frs-bus:PreferenceShareClass5 2023-11-30 14510403 1 2022-11-28 2023-11-30 14510403 1 2023-11-30 14510403 1 2022-11-28 2023-11-30 14510403 frs-core:LeasedAssets 2022-11-28 2023-11-30 14510403 frs-core:OwnedAssets 2022-11-28 2023-11-30 14510403 frs-core:CurrencyRisk 2022-11-28 2023-11-30 14510403 frs-core:MarketRisk 2022-11-28 2023-11-30 14510403 frs-core:InterestRateRisk 2022-11-28 2023-11-30 14510403 frs-core:DeferredTaxation 2022-11-28 2023-11-30 14510403 frs-core:DeferredTaxation 2022-11-27 14510403 frs-core:DeferredTaxation 2023-11-30 14510403 frs-core:OtherProvisionsContingentLiabilities 2022-11-28 2023-11-30 14510403 frs-core:OtherProvisionsContingentLiabilities 2022-11-27 14510403 frs-core:OtherProvisionsContingentLiabilities 2023-11-30 14510403 frs-core:ProvisionsDeferredTax 2023-11-30 14510403 frs-core:OtherDeferredTax 2023-11-30 14510403 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-11-30 14510403 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-11-30 14510403 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-11-30 14510403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-28 2023-11-30 14510403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-11-27 14510403 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-30 14510403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-28 2023-11-30 14510403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-11-27 14510403 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-11-30 14510403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-28 2023-11-30 14510403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-11-27 14510403 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-11-30 14510403 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-11-30 14510403 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-11-30 14510403 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-11-30 14510403 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-11-30 14510403 frs-core:Share-basedPaymentsDeferredTax 2023-11-30 14510403 frs-core:TaxCreditsDeferredTax 2023-11-30 14510403 frs-core:CostValuation 2022-11-27 14510403 frs-core:AdditionsToInvestments 2023-11-30 14510403 frs-core:DisposalsRepaymentsInvestments 2023-11-30 14510403 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-11-30 14510403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-11-30 14510403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-11-30 14510403 frs-core:OtherIncreaseDecreaseInInvestments 2023-11-30 14510403 frs-core:CostValuation 2023-11-30 14510403 frs-core:ProvisionsForImpairmentInvestments 2022-11-27 14510403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-11-30 14510403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 14510403 frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:ListedExchangeTraded 2022-11-27 14510403 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-27 14510403 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-27 14510403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 14510403 frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:UnlistedNon-exchangeTraded 2022-11-27 14510403 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-27 14510403 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-27 14510403 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 14510403 dpl-frs:CostSales 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales 2022-11-27 14510403 dpl-frs:CostSales 2023-11-30 14510403 dpl-frs:DistributionCosts 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses 2022-11-28 2023-11-30 14510403 frs-bus:Director1 2022-11-28 2023-11-30 14510403 frs-bus:Director1 2022-11-27 14510403 frs-bus:Director1 2023-11-30 14510403 frs-bus:Director2 2022-11-28 2023-11-30 14510403 frs-bus:Director2 2022-11-27 14510403 frs-bus:Director2 2023-11-30 14510403 1 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 1 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 1 2023-11-30 14510403 2 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 2 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 2 2023-11-30 14510403 3 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 3 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 3 2023-11-30 14510403 4 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 4 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 4 2023-11-30 14510403 5 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 5 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 5 2023-11-30 14510403 6 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 6 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 6 2023-11-30 14510403 7 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 7 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 7 2023-11-30 14510403 8 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 8 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 8 2023-11-30 14510403 9 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 9 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 9 2023-11-30 14510403 10 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 10 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 10 2023-11-30 14510403 11 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 11 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 11 2023-11-30 14510403 12 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 12 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 12 2023-11-30 14510403 13 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 13 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 13 2023-11-30 14510403 14 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 14 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 14 2023-11-30 14510403 15 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 15 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 15 2023-11-30 14510403 16 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 16 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 16 2023-11-30 14510403 17 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 17 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 17 2023-11-30 14510403 18 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 18 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 18 2023-11-30 14510403 19 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 19 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 19 2023-11-30 14510403 20 2022-11-28 2023-11-30 14510403 frs-core:CurrentFinancialInstruments 20 2023-11-30 14510403 frs-core:Non-currentFinancialInstruments 20 2023-11-30 14510403 dpl-frs:Item1 2022-11-28 2023-11-30 14510403 dpl-frs:Item1 2022-11-27 14510403 dpl-frs:Item1 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item1 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item1 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item1 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item1 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-11-28 2023-11-30 14510403 dpl-frs:Item2 2022-11-28 2023-11-30 14510403 dpl-frs:Item2 2022-11-27 14510403 dpl-frs:Item2 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item2 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item2 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item2 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item2 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-11-28 2023-11-30 14510403 dpl-frs:Item3 2022-11-28 2023-11-30 14510403 dpl-frs:Item3 2022-11-27 14510403 dpl-frs:Item3 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item3 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item3 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item3 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item3 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-11-28 2023-11-30 14510403 dpl-frs:Item4 2022-11-28 2023-11-30 14510403 dpl-frs:Item4 2022-11-27 14510403 dpl-frs:Item4 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item4 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item4 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item4 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item4 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-11-28 2023-11-30 14510403 dpl-frs:Item5 2022-11-28 2023-11-30 14510403 dpl-frs:Item5 2022-11-27 14510403 dpl-frs:Item5 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item5 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item5 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item5 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item5 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-11-28 2023-11-30 14510403 dpl-frs:Item6 2022-11-28 2023-11-30 14510403 dpl-frs:Item6 2022-11-27 14510403 dpl-frs:Item6 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item6 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item6 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item6 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item6 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-11-28 2023-11-30 14510403 dpl-frs:Item7 2022-11-28 2023-11-30 14510403 dpl-frs:Item7 2022-11-27 14510403 dpl-frs:Item7 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item7 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item7 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item7 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item7 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-11-28 2023-11-30 14510403 dpl-frs:Item8 2022-11-28 2023-11-30 14510403 dpl-frs:Item8 2022-11-27 14510403 dpl-frs:Item8 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item8 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item8 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item8 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item8 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-11-28 2023-11-30 14510403 dpl-frs:Item9 2022-11-28 2023-11-30 14510403 dpl-frs:Item9 2022-11-27 14510403 dpl-frs:Item9 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item9 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item9 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item9 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-28 2023-11-30 14510403 dpl-frs:Item10 2022-11-28 2023-11-30 14510403 dpl-frs:Item10 2022-11-27 14510403 dpl-frs:Item10 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item10 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item10 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item10 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-28 2023-11-30 14510403 dpl-frs:Item11 2022-11-28 2023-11-30 14510403 dpl-frs:Item11 2022-11-27 14510403 dpl-frs:Item11 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item11 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item11 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item11 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-28 2023-11-30 14510403 dpl-frs:Item12 2022-11-28 2023-11-30 14510403 dpl-frs:Item12 2022-11-27 14510403 dpl-frs:Item12 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item12 2022-11-28 2023-11-30 14510403 dpl-frs:CostSales dpl-frs:Item12 2022-11-27 14510403 dpl-frs:CostSales dpl-frs:Item12 2023-11-30 14510403 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-28 2023-11-30 14510403 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-28 2023-11-30 14510403 1 2022-11-28 2023-11-30 14510403 frs-countries:EnglandWales 2022-11-28 2023-11-30
Registered number: 14510403
Robert Bolt Implants Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14510403
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 36,707
36,707
CURRENT ASSETS
Debtors 5 36,803
Cash at bank and in hand 87,894
124,697
Creditors: Amounts Falling Due Within One Year 6 (48,994 )
NET CURRENT ASSETS (LIABILITIES) 75,703
TOTAL ASSETS LESS CURRENT LIABILITIES 112,410
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (6,974 )
NET ASSETS 105,436
CAPITAL AND RESERVES
Called up share capital 9 200
Profit and Loss Account 105,236
SHAREHOLDERS' FUNDS 105,436
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr R W Bolt
Director
11/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Robert Bolt Implants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14510403 . The registered office is 31 Folkwood Grove, Sheffield, S11 7TF.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Equipment 20% straight line
Computer Equipment 25% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Tangible Assets
Fixtures & Equipment Computer Equipment Total
£ £ £
Cost
As at 28 November 2022 - - -
Additions 38,186 2,602 40,788
As at 30 November 2023 38,186 2,602 40,788
Depreciation
As at 28 November 2022 - - -
Provided during the period 3,822 259 4,081
As at 30 November 2023 3,822 259 4,081
Net Book Value
As at 30 November 2023 34,364 2,343 36,707
As at 28 November 2022 - - -
Page 3
Page 4
5. Debtors
2023
£
Due within one year
Trade debtors 36,803
36,803
6. Creditors: Amounts Falling Due Within One Year
2023
£
Corporation tax 30,084
Accruals and deferred income 9,604
Directors' loan accounts 9,306
48,994
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023
£
Other timing differences 6,974
8. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 6,974 6,974
Balance at 30 November 2023 6,974 6,974
9. Share Capital
2023
£
Allotted, Called up and fully paid 200
Page 4