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dpl-frs:Item5 2022-01-01 2022-12-31 SC313441 dpl-frs:Item5 2021-12-31 SC313441 dpl-frs:Item5 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 SC313441 dpl-frs:Item6 2022-01-01 2022-12-31 SC313441 dpl-frs:Item6 2021-12-31 SC313441 dpl-frs:Item6 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 SC313441 dpl-frs:Item7 2022-01-01 2022-12-31 SC313441 dpl-frs:Item7 2021-12-31 SC313441 dpl-frs:Item7 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 SC313441 dpl-frs:Item8 2022-01-01 2022-12-31 SC313441 dpl-frs:Item8 2021-12-31 SC313441 dpl-frs:Item8 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 SC313441 dpl-frs:Item9 2022-01-01 2022-12-31 SC313441 dpl-frs:Item9 2021-12-31 SC313441 dpl-frs:Item9 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 SC313441 dpl-frs:Item10 2022-01-01 2022-12-31 SC313441 dpl-frs:Item10 2021-12-31 SC313441 dpl-frs:Item10 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 SC313441 dpl-frs:Item11 2022-01-01 2022-12-31 SC313441 dpl-frs:Item11 2021-12-31 SC313441 dpl-frs:Item11 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 SC313441 dpl-frs:Item12 2022-01-01 2022-12-31 SC313441 dpl-frs:Item12 2021-12-31 SC313441 dpl-frs:Item12 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 SC313441 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 SC313441 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 SC313441 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 SC313441 1 2022-01-01 2022-12-31 SC313441 frs-countries:Scotland 2022-01-01 2022-12-31 SC313441 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 SC313441 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 SC313441 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 SC313441 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 SC313441 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 SC313441 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 SC313441 2020-12-31 SC313441 2021-12-31 SC313441 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 2021-12-31 SC313441 frs-core:AfterOneYear 2021-01-01 2021-12-31 SC313441 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 SC313441 frs-core:BetweenOneFiveYears 2021-12-31 SC313441 frs-core:ComputerEquipment 2021-12-31 SC313441 frs-core:ComputerEquipment 2021-01-01 2021-12-31 SC313441 frs-core:ComputerEquipment 2020-12-31 SC313441 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 SC313441 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 SC313441 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 SC313441 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 SC313441 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 SC313441 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 SC313441 frs-core:FurnitureFittings 2021-12-31 SC313441 frs-core:FurnitureFittings 2021-01-01 2021-12-31 SC313441 frs-core:FurnitureFittings 2020-12-31 SC313441 frs-core:NetGoodwill 2021-12-31 SC313441 frs-core:NetGoodwill 2021-01-01 2021-12-31 SC313441 frs-core:NetGoodwill 2020-12-31 SC313441 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 SC313441 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 SC313441 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 SC313441 frs-core:LandBuildings 2021-12-31 SC313441 frs-core:LandBuildings 2021-01-01 2021-12-31 SC313441 frs-core:LandBuildings 2020-12-31 SC313441 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 SC313441 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 SC313441 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 SC313441 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 SC313441 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 SC313441 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 SC313441 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 SC313441 frs-core:MoreThanFiveYears 2021-12-31 SC313441 frs-core:MotorVehicles 2021-12-31 SC313441 frs-core:MotorVehicles 2021-01-01 2021-12-31 SC313441 frs-core:MotorVehicles 2020-12-31 SC313441 frs-core:OtherResidualIntangibleAssets 2021-12-31 SC313441 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 SC313441 frs-core:OtherResidualIntangibleAssets 2020-12-31 SC313441 frs-core:PlantMachinery 2021-12-31 SC313441 frs-core:PlantMachinery 2021-01-01 2021-12-31 SC313441 frs-core:PlantMachinery 2020-12-31 SC313441 frs-core:Secured 2021-12-31 SC313441 frs-core:Unsecured 2021-12-31 SC313441 frs-core:WithinOneYear 2021-01-01 2021-12-31 SC313441 frs-core:WithinOneYear 2021-12-31 SC313441 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 SC313441 frs-core:CapitalRedemptionReserve 2020-12-31 SC313441 frs-core:CapitalRedemptionReserve 2021-12-31 SC313441 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 SC313441 frs-core:OtherReservesSubtotal 2020-12-31 SC313441 frs-core:OtherReservesSubtotal 2021-12-31 SC313441 frs-core:RevaluationReserve 2021-01-01 2021-12-31 SC313441 frs-core:RevaluationReserve 2020-12-31 SC313441 frs-core:RevaluationReserve 2021-12-31 SC313441 frs-core:SharePremium 2021-01-01 2021-12-31 SC313441 frs-core:SharePremium 2020-12-31 SC313441 frs-core:SharePremium 2021-12-31 SC313441 frs-core:ShareCapital 2021-01-01 2021-12-31 SC313441 frs-core:ShareCapital 2020-12-31 SC313441 frs-core:ShareCapital 2021-12-31 SC313441 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 SC313441 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 SC313441 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 SC313441 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 SC313441 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 SC313441 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 SC313441 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 SC313441 frs-countries:Europe 2021-01-01 2021-12-31 SC313441 frs-countries:NorthAmerica 2021-01-01 2021-12-31 SC313441 frs-countries:SouthAmerica 2021-01-01 2021-12-31 SC313441 frs-countries:Asia 2021-01-01 2021-12-31 SC313441 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 SC313441 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 SC313441 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 SC313441 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 SC313441 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 SC313441 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 SC313441 frs-bus:FullAccounts 2021-01-01 2021-12-31 SC313441 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 SC313441 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 SC313441 frs-bus:FRS102 2021-01-01 2021-12-31 SC313441 frs-bus:SmallEntities 2021-01-01 2021-12-31 SC313441 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 SC313441 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 SC313441 frs-bus:Audited 2021-01-01 2021-12-31 SC313441 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 SC313441 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 SC313441 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 SC313441 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 SC313441 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 SC313441 frs-bus:OrdinaryShareClass1 2020-12-31 SC313441 frs-bus:OrdinaryShareClass1 2021-12-31 SC313441 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 SC313441 frs-bus:OrdinaryShareClass2 2020-12-31 SC313441 frs-bus:OrdinaryShareClass2 2021-12-31 SC313441 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 SC313441 frs-bus:OrdinaryShareClass3 2020-12-31 SC313441 frs-bus:OrdinaryShareClass3 2021-12-31 SC313441 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 SC313441 frs-bus:OrdinaryShareClass4 2020-12-31 SC313441 frs-bus:OrdinaryShareClass4 2021-12-31 SC313441 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 SC313441 frs-bus:OrdinaryShareClass5 2020-12-31 SC313441 frs-bus:OrdinaryShareClass5 2021-12-31 SC313441 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 SC313441 frs-bus:PreferenceShareClass1 2020-12-31 SC313441 frs-bus:PreferenceShareClass1 2021-12-31 SC313441 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 SC313441 frs-bus:PreferenceShareClass2 2020-12-31 SC313441 frs-bus:PreferenceShareClass2 2021-12-31 SC313441 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 SC313441 frs-bus:PreferenceShareClass3 2020-12-31 SC313441 frs-bus:PreferenceShareClass3 2021-12-31 SC313441 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 SC313441 frs-bus:PreferenceShareClass4 2020-12-31 SC313441 frs-bus:PreferenceShareClass4 2021-12-31 SC313441 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 SC313441 frs-bus:PreferenceShareClass5 2020-12-31 SC313441 frs-bus:PreferenceShareClass5 2021-12-31 SC313441 1 2021-01-01 2021-12-31 SC313441 1 2021-12-31 SC313441 1 2021-01-01 2021-12-31 SC313441 frs-core:LeasedAssets 2021-01-01 2021-12-31 SC313441 frs-core:OwnedAssets 2021-01-01 2021-12-31 SC313441 frs-core:CurrencyRisk 2021-01-01 2021-12-31 SC313441 frs-core:MarketRisk 2021-01-01 2021-12-31 SC313441 frs-core:InterestRateRisk 2021-01-01 2021-12-31 SC313441 frs-core:DeferredTaxation 2021-01-01 2021-12-31 SC313441 frs-core:DeferredTaxation 2020-12-31 SC313441 frs-core:DeferredTaxation 2021-12-31 SC313441 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 SC313441 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 SC313441 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 SC313441 frs-core:ProvisionsDeferredTax 2021-12-31 SC313441 frs-core:OtherDeferredTax 2021-12-31 SC313441 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 SC313441 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 SC313441 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 SC313441 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 SC313441 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 SC313441 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 SC313441 frs-core:Provisions 2021-01-01 2021-12-31 SC313441 frs-core:Provisions 2020-12-31 SC313441 frs-core:Provisions 2021-12-31 SC313441 frs-core:Provisions 2021-01-01 2021-12-31 SC313441 frs-core:Provisions 2020-12-31 SC313441 frs-core:Provisions 2021-12-31 SC313441 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 SC313441 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 SC313441 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 SC313441 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 SC313441 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 SC313441 frs-core:TaxCreditsDeferredTax 2021-12-31 SC313441 frs-core:CostValuation 2020-12-31 SC313441 frs-core:AdditionsToInvestments 2021-12-31 SC313441 frs-core:DisposalsRepaymentsInvestments 2021-12-31 SC313441 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 SC313441 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 SC313441 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 SC313441 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 SC313441 frs-core:CostValuation 2021-12-31 SC313441 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 SC313441 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 SC313441 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 SC313441 frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:ListedExchangeTraded 2020-12-31 SC313441 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 SC313441 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 SC313441 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 SC313441 frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:UnlistedNon-exchangeTraded 2020-12-31 SC313441 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 SC313441 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 SC313441 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 SC313441 dpl-frs:CostSales 2021-01-01 2021-12-31 SC313441 dpl-frs:CostSales 2020-12-31 SC313441 dpl-frs:CostSales 2021-12-31 SC313441 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 SC313441 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2021-12-31 SC313441 6 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 6 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 6 2021-12-31 SC313441 7 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 7 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 7 2021-12-31 SC313441 8 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 8 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 8 2021-12-31 SC313441 9 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 9 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 9 2021-12-31 SC313441 10 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 10 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 10 2021-12-31 SC313441 11 2021-01-01 2021-12-31 SC313441 frs-core:CurrentFinancialInstruments 11 2021-12-31 SC313441 frs-core:Non-currentFinancialInstruments 11 2021-12-31 SC313441 12 2021-01-01 2021-12-31 SC313441 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Registered number: SC313441
The Michelle Austin Partnership Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Priory Accounting & Tax Ltd
2 Ridge Way
Dalgety Bay Business Centre
Dalgety Bay
Fife
KY11 9JN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC313441
2022 2021
as restated
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 4,951 4,448
Cash at bank and in hand 7,558 7,648
12,509 12,096
Creditors: Amounts Falling Due Within One Year 5 (13,393 ) (10,097 )
NET CURRENT ASSETS (LIABILITIES) (884 ) 1,999
TOTAL ASSETS LESS CURRENT LIABILITIES (884 ) 1,999
NET (LIABILITIES)/ASSETS (884 ) 1,999
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (984 ) 1,899
SHAREHOLDERS' FUNDS (884) 1,999
For the year ending 31 December 2022 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 her 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
Ms Michelle Austin
Director
27/10/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Michelle Austin Partnership Limited is a private company, limited by shares, incorporated in Scotland, registered number SC313441 . The registered office is Dalgety Bay Business Centre, Ridge Way, Dalgety Bay, Fife, KY11 9JN.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
4. Debtors
2022 2021
as restated
£ £
Due within one year
Trade debtors 4,951 3,860
VAT - 588
4,951 4,448
5. Creditors: Amounts Falling Due Within One Year
2022 2021
as restated
£ £
Trade creditors 763 674
Bank loans and overdrafts 3,939 3,665
VAT 1,853 -
Other creditors 234 234
Accruals and deferred income 1,980 900
Director's loan account 4,624 4,624
13,393 10,097
6. Share Capital
2022 2021
as restated
Allotted, Called up and fully paid 100 100
Page 2