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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11740197 dpl-frs:Item5 2022-01-01 2022-12-31 11740197 dpl-frs:Item5 2021-12-31 11740197 dpl-frs:Item5 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11740197 dpl-frs:Item6 2022-01-01 2022-12-31 11740197 dpl-frs:Item6 2021-12-31 11740197 dpl-frs:Item6 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11740197 dpl-frs:Item7 2022-01-01 2022-12-31 11740197 dpl-frs:Item7 2021-12-31 11740197 dpl-frs:Item7 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11740197 dpl-frs:Item8 2022-01-01 2022-12-31 11740197 dpl-frs:Item8 2021-12-31 11740197 dpl-frs:Item8 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11740197 dpl-frs:Item9 2022-01-01 2022-12-31 11740197 dpl-frs:Item9 2021-12-31 11740197 dpl-frs:Item9 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11740197 dpl-frs:Item10 2022-01-01 2022-12-31 11740197 dpl-frs:Item10 2021-12-31 11740197 dpl-frs:Item10 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11740197 dpl-frs:Item11 2022-01-01 2022-12-31 11740197 dpl-frs:Item11 2021-12-31 11740197 dpl-frs:Item11 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11740197 dpl-frs:Item12 2022-01-01 2022-12-31 11740197 dpl-frs:Item12 2021-12-31 11740197 dpl-frs:Item12 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11740197 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11740197 1 2022-01-01 2022-12-31 11740197 frs-countries:EnglandWales 2022-01-01 2022-12-31 11740197 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 11740197 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 11740197 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 11740197 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 11740197 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 11740197 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 11740197 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 11740197 2020-12-31 11740197 2021-12-31 11740197 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 2021-12-31 11740197 frs-core:AfterOneYear 2021-01-01 2021-12-31 11740197 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 11740197 frs-core:BetweenOneFiveYears 2021-12-31 11740197 frs-core:ComputerEquipment 2021-12-31 11740197 frs-core:ComputerEquipment 2021-01-01 2021-12-31 11740197 frs-core:ComputerEquipment 2020-12-31 11740197 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11740197 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 11740197 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 11740197 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11740197 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 11740197 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 11740197 frs-core:FurnitureFittings 2021-12-31 11740197 frs-core:FurnitureFittings 2021-01-01 2021-12-31 11740197 frs-core:FurnitureFittings 2020-12-31 11740197 frs-core:NetGoodwill 2021-12-31 11740197 frs-core:NetGoodwill 2021-01-01 2021-12-31 11740197 frs-core:NetGoodwill 2020-12-31 11740197 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11740197 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 11740197 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 11740197 frs-core:LandBuildings 2021-12-31 11740197 frs-core:LandBuildings 2021-01-01 2021-12-31 11740197 frs-core:LandBuildings 2020-12-31 11740197 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11740197 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 11740197 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 11740197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11740197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 11740197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 11740197 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 11740197 frs-core:MoreThanFiveYears 2021-12-31 11740197 frs-core:MotorVehicles 2021-12-31 11740197 frs-core:MotorVehicles 2021-01-01 2021-12-31 11740197 frs-core:MotorVehicles 2020-12-31 11740197 frs-core:OtherResidualIntangibleAssets 2021-12-31 11740197 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 11740197 frs-core:OtherResidualIntangibleAssets 2020-12-31 11740197 frs-core:PlantMachinery 2021-12-31 11740197 frs-core:PlantMachinery 2021-01-01 2021-12-31 11740197 frs-core:PlantMachinery 2020-12-31 11740197 frs-core:Secured 2021-12-31 11740197 frs-core:Unsecured 2021-12-31 11740197 frs-core:WithinOneYear 2021-01-01 2021-12-31 11740197 frs-core:WithinOneYear 2021-12-31 11740197 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 11740197 frs-core:CapitalRedemptionReserve 2020-12-31 11740197 frs-core:CapitalRedemptionReserve 2021-12-31 11740197 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 11740197 frs-core:OtherReservesSubtotal 2020-12-31 11740197 frs-core:OtherReservesSubtotal 2021-12-31 11740197 frs-core:RevaluationReserve 2021-01-01 2021-12-31 11740197 frs-core:RevaluationReserve 2020-12-31 11740197 frs-core:RevaluationReserve 2021-12-31 11740197 frs-core:SharePremium 2021-01-01 2021-12-31 11740197 frs-core:SharePremium 2020-12-31 11740197 frs-core:SharePremium 2021-12-31 11740197 frs-core:ShareCapital 2021-01-01 2021-12-31 11740197 frs-core:ShareCapital 2020-12-31 11740197 frs-core:ShareCapital 2021-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 11740197 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 11740197 frs-countries:Europe 2021-01-01 2021-12-31 11740197 frs-countries:NorthAmerica 2021-01-01 2021-12-31 11740197 frs-countries:SouthAmerica 2021-01-01 2021-12-31 11740197 frs-countries:Asia 2021-01-01 2021-12-31 11740197 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 11740197 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 11740197 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 11740197 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 11740197 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 11740197 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 11740197 frs-bus:FullAccounts 2021-01-01 2021-12-31 11740197 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 11740197 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 11740197 frs-bus:FRS102 2021-01-01 2021-12-31 11740197 frs-bus:MediumEntities 2021-01-01 2021-12-31 11740197 frs-bus:SmallEntities 2021-01-01 2021-12-31 11740197 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 11740197 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 11740197 frs-bus:Audited 2021-01-01 2021-12-31 11740197 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 11740197 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 11740197 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11740197 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11740197 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11740197 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11740197 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11740197 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11740197 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11740197 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 11740197 frs-bus:OrdinaryShareClass1 2020-12-31 11740197 frs-bus:OrdinaryShareClass1 2021-12-31 11740197 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 11740197 frs-bus:OrdinaryShareClass2 2020-12-31 11740197 frs-bus:OrdinaryShareClass2 2021-12-31 11740197 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 11740197 frs-bus:OrdinaryShareClass3 2020-12-31 11740197 frs-bus:OrdinaryShareClass3 2021-12-31 11740197 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 11740197 frs-bus:OrdinaryShareClass4 2020-12-31 11740197 frs-bus:OrdinaryShareClass4 2021-12-31 11740197 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 11740197 frs-bus:OrdinaryShareClass5 2020-12-31 11740197 frs-bus:OrdinaryShareClass5 2021-12-31 11740197 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 11740197 frs-bus:PreferenceShareClass1 2020-12-31 11740197 frs-bus:PreferenceShareClass1 2021-12-31 11740197 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 11740197 frs-bus:PreferenceShareClass2 2020-12-31 11740197 frs-bus:PreferenceShareClass2 2021-12-31 11740197 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 11740197 frs-bus:PreferenceShareClass3 2020-12-31 11740197 frs-bus:PreferenceShareClass3 2021-12-31 11740197 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 11740197 frs-bus:PreferenceShareClass4 2020-12-31 11740197 frs-bus:PreferenceShareClass4 2021-12-31 11740197 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 11740197 frs-bus:PreferenceShareClass5 2020-12-31 11740197 frs-bus:PreferenceShareClass5 2021-12-31 11740197 1 2021-01-01 2021-12-31 11740197 1 2021-12-31 11740197 1 2021-01-01 2021-12-31 11740197 frs-core:LeasedAssets 2021-01-01 2021-12-31 11740197 frs-core:OwnedAssets 2021-01-01 2021-12-31 11740197 frs-core:CurrencyRisk 2021-01-01 2021-12-31 11740197 frs-core:MarketRisk 2021-01-01 2021-12-31 11740197 frs-core:InterestRateRisk 2021-01-01 2021-12-31 11740197 frs-core:DeferredTaxation 2021-01-01 2021-12-31 11740197 frs-core:DeferredTaxation 2020-12-31 11740197 frs-core:DeferredTaxation 2021-12-31 11740197 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 11740197 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 11740197 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11740197 frs-core:ProvisionsDeferredTax 2021-12-31 11740197 frs-core:OtherDeferredTax 2021-12-31 11740197 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 11740197 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 11740197 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 11740197 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 11740197 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 11740197 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11740197 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 11740197 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 11740197 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11740197 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 11740197 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 11740197 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11740197 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 11740197 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 11740197 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 11740197 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 11740197 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 11740197 frs-core:TaxCreditsDeferredTax 2021-12-31 11740197 frs-core:CostValuation 2020-12-31 11740197 frs-core:AdditionsToInvestments 2021-12-31 11740197 frs-core:DisposalsRepaymentsInvestments 2021-12-31 11740197 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 11740197 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 11740197 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 11740197 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 11740197 frs-core:CostValuation 2021-12-31 11740197 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 11740197 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 11740197 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11740197 frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:ListedExchangeTraded 2020-12-31 11740197 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 11740197 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 11740197 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11740197 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:UnlistedNon-exchangeTraded 2020-12-31 11740197 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 11740197 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 11740197 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11740197 dpl-frs:CostSales 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales 2020-12-31 11740197 dpl-frs:CostSales 2021-12-31 11740197 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 11740197 frs-bus:Director1 2021-01-01 2021-12-31 11740197 frs-bus:Director1 2020-12-31 11740197 frs-bus:Director1 2021-12-31 11740197 frs-bus:Director2 2021-01-01 2021-12-31 11740197 frs-bus:Director2 2020-12-31 11740197 frs-bus:Director2 2021-12-31 11740197 1 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 1 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 1 2021-12-31 11740197 2 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 2 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 2 2021-12-31 11740197 3 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 3 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 3 2021-12-31 11740197 4 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 4 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 4 2021-12-31 11740197 5 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 5 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 5 2021-12-31 11740197 6 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 6 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 6 2021-12-31 11740197 7 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 7 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 7 2021-12-31 11740197 8 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 8 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 8 2021-12-31 11740197 9 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 9 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 9 2021-12-31 11740197 10 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 10 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 10 2021-12-31 11740197 11 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 11 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 11 2021-12-31 11740197 12 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 12 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 12 2021-12-31 11740197 13 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 13 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 13 2021-12-31 11740197 14 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 14 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 14 2021-12-31 11740197 15 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 15 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 15 2021-12-31 11740197 16 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 16 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 16 2021-12-31 11740197 17 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 17 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 17 2021-12-31 11740197 18 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 18 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 18 2021-12-31 11740197 19 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 19 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 19 2021-12-31 11740197 20 2021-01-01 2021-12-31 11740197 frs-core:CurrentFinancialInstruments 20 2021-12-31 11740197 frs-core:Non-currentFinancialInstruments 20 2021-12-31 11740197 dpl-frs:Item1 2021-01-01 2021-12-31 11740197 dpl-frs:Item1 2020-12-31 11740197 dpl-frs:Item1 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 11740197 dpl-frs:Item2 2021-01-01 2021-12-31 11740197 dpl-frs:Item2 2020-12-31 11740197 dpl-frs:Item2 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 11740197 dpl-frs:Item3 2021-01-01 2021-12-31 11740197 dpl-frs:Item3 2020-12-31 11740197 dpl-frs:Item3 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 11740197 dpl-frs:Item4 2021-01-01 2021-12-31 11740197 dpl-frs:Item4 2020-12-31 11740197 dpl-frs:Item4 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 11740197 dpl-frs:Item5 2021-01-01 2021-12-31 11740197 dpl-frs:Item5 2020-12-31 11740197 dpl-frs:Item5 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 11740197 dpl-frs:Item6 2021-01-01 2021-12-31 11740197 dpl-frs:Item6 2020-12-31 11740197 dpl-frs:Item6 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 11740197 dpl-frs:Item7 2021-01-01 2021-12-31 11740197 dpl-frs:Item7 2020-12-31 11740197 dpl-frs:Item7 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 11740197 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 11740197 dpl-frs:Item8 2021-01-01 2021-12-31 11740197 dpl-frs:Item8 2020-12-31 11740197 dpl-frs:Item8 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 11740197 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 11740197 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11740197 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 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Registered number: 11740197
Malcolm Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
KP Tax Consultants Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11740197
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,178,622 4,178,097
4,178,622 4,178,097
CURRENT ASSETS
Debtors 5 5,450 2,250
Cash at bank and in hand 11,952 8,106
17,402 10,356
Creditors: Amounts Falling Due Within One Year 6 (4,222 ) (121,846 )
NET CURRENT ASSETS (LIABILITIES) 13,180 (111,490 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,191,802 4,066,607
Creditors: Amounts Falling Due After More Than One Year 7 (3,253,406 ) (3,198,480 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (56,097 ) (56,097 )
NET ASSETS 882,299 812,030
CAPITAL AND RESERVES
Called up share capital 8 4 4
Share premium account 903,144 872,044
Revaluation reserve 10 239,152 239,152
Profit and Loss Account (260,001 ) (299,170 )
SHAREHOLDERS' FUNDS 882,299 812,030
Page 1
Page 2
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 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
Mrs Donna Malcolm
Director
20/11/2023
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
Malcolm Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11740197 . The registered office is 124 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.

2.2. Turnover
Turnover represents amounts receivable for rental income.
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.
Freehold 0%
Plant & Machinery 50%
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2021: 3)
4 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2022 4,178,097 - 4,178,097
Additions 525 2,714 3,239
As at 31 December 2022 4,178,622 2,714 4,181,336
Depreciation
As at 1 January 2022 - - -
Provided during the period - 2,714 2,714
As at 31 December 2022 - 2,714 2,714
Net Book Value
As at 31 December 2022 4,178,622 - 4,178,622
As at 1 January 2022 4,178,097 - 4,178,097
Page 3
Page 4
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 5,450 2,250
5,450 2,250
Debtors represents rent unpaid at year end.
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 222 8,381
Bank loans and overdrafts - 108,965
Other creditors - 2,500
Accruals and deferred income 4,000 2,000
4,222 121,846
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 3,002,632 2,693,104
Directors loan account 250,774 505,376
3,253,406 3,198,480
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 4 4
9. Directors Advances, Credits and Guarantees
At the period end, included in other creditors is an amount of £250,773 due to the directors of the
company.
The above loan is unsecured and repayable on demand.£2,000 interest was charged. 
10. Reserves
Revaluation Reserve
£
As at 1 January 2022 239,152
As at 31 December 2022 239,152
Page 4