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2022-07-01 2023-06-30 OC439580 dpl-frs:Item3 2022-07-01 2023-06-30 OC439580 dpl-frs:Item3 2022-06-30 OC439580 dpl-frs:Item3 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 OC439580 dpl-frs:Item4 2022-07-01 2023-06-30 OC439580 dpl-frs:Item4 2022-06-30 OC439580 dpl-frs:Item4 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 OC439580 dpl-frs:Item5 2022-07-01 2023-06-30 OC439580 dpl-frs:Item5 2022-06-30 OC439580 dpl-frs:Item5 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 OC439580 dpl-frs:Item6 2022-07-01 2023-06-30 OC439580 dpl-frs:Item6 2022-06-30 OC439580 dpl-frs:Item6 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 OC439580 dpl-frs:Item7 2022-07-01 2023-06-30 OC439580 dpl-frs:Item7 2022-06-30 OC439580 dpl-frs:Item7 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 OC439580 dpl-frs:Item8 2022-07-01 2023-06-30 OC439580 dpl-frs:Item8 2022-06-30 OC439580 dpl-frs:Item8 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 OC439580 dpl-frs:Item9 2022-07-01 2023-06-30 OC439580 dpl-frs:Item9 2022-06-30 OC439580 dpl-frs:Item9 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 OC439580 dpl-frs:Item10 2022-07-01 2023-06-30 OC439580 dpl-frs:Item10 2022-06-30 OC439580 dpl-frs:Item10 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 OC439580 dpl-frs:Item11 2022-07-01 2023-06-30 OC439580 dpl-frs:Item11 2022-06-30 OC439580 dpl-frs:Item11 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 OC439580 dpl-frs:Item12 2022-07-01 2023-06-30 OC439580 dpl-frs:Item12 2022-06-30 OC439580 dpl-frs:Item12 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 OC439580 1 2022-07-01 2023-06-30 OC439580 frs-countries:EnglandWales 2022-07-01 2023-06-30 OC439580 frs-bus:PartnerLLP2 2022-07-01 2023-06-30 OC439580 frs-bus:PartnerLLP2 2023-06-30 OC439580 frs-bus:PartnerLLP2 2023-06-30 OC439580 frs-bus:PartnerLLP1 2022-07-01 2023-06-30 OC439580 frs-bus:PartnerLLP1 2023-06-30 OC439580 frs-bus:PartnerLLP1 2023-06-30 OC439580 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-18 OC439580 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 OC439580 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-10-19 2022-06-30 OC439580 frs-core:AllSubsidiaries 2021-10-19 2022-06-30 OC439580 frs-core:KeyManagementPersonnel 2021-10-19 2022-06-30 OC439580 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-10-19 2022-06-30 OC439580 frs-core:OtherRelatedParties 2021-10-19 2022-06-30 OC439580 2021-10-18 OC439580 2022-06-30 OC439580 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 2021-10-19 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 2022-06-30 OC439580 frs-core:AfterOneYear 2021-10-19 2022-06-30 OC439580 frs-core:BetweenOneFiveYears 2021-10-19 2022-06-30 OC439580 frs-core:BetweenOneFiveYears 2022-06-30 OC439580 frs-core:ComputerEquipment 2022-06-30 OC439580 frs-core:ComputerEquipment 2021-10-19 2022-06-30 OC439580 frs-core:ComputerEquipment 2021-10-18 OC439580 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 OC439580 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-19 2022-06-30 OC439580 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-18 OC439580 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 OC439580 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-19 2022-06-30 OC439580 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-18 OC439580 frs-core:FurnitureFittings 2022-06-30 OC439580 frs-core:FurnitureFittings 2021-10-19 2022-06-30 OC439580 frs-core:FurnitureFittings 2021-10-18 OC439580 frs-core:NetGoodwill 2022-06-30 OC439580 frs-core:NetGoodwill 2021-10-19 2022-06-30 OC439580 frs-core:NetGoodwill 2021-10-18 OC439580 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 OC439580 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-19 2022-06-30 OC439580 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-18 OC439580 frs-core:LandBuildings 2022-06-30 OC439580 frs-core:LandBuildings 2021-10-19 2022-06-30 OC439580 frs-core:LandBuildings 2021-10-18 OC439580 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 OC439580 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-19 2022-06-30 OC439580 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-18 OC439580 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 OC439580 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-19 2022-06-30 OC439580 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-18 OC439580 frs-core:MoreThanFiveYears 2021-10-19 2022-06-30 OC439580 frs-core:MoreThanFiveYears 2022-06-30 OC439580 frs-core:MotorVehicles 2022-06-30 OC439580 frs-core:MotorVehicles 2021-10-19 2022-06-30 OC439580 frs-core:MotorVehicles 2021-10-18 OC439580 frs-core:OtherResidualIntangibleAssets 2022-06-30 OC439580 frs-core:OtherResidualIntangibleAssets 2021-10-19 2022-06-30 OC439580 frs-core:OtherResidualIntangibleAssets 2021-10-18 OC439580 frs-core:PlantMachinery 2022-06-30 OC439580 frs-core:PlantMachinery 2021-10-19 2022-06-30 OC439580 frs-core:PlantMachinery 2021-10-18 OC439580 frs-core:Secured 2022-06-30 OC439580 frs-core:Unsecured 2022-06-30 OC439580 frs-core:WithinOneYear 2021-10-19 2022-06-30 OC439580 frs-core:WithinOneYear 2022-06-30 OC439580 frs-core:CapitalRedemptionReserve 2021-10-19 2022-06-30 OC439580 frs-core:CapitalRedemptionReserve 2021-10-18 OC439580 frs-core:CapitalRedemptionReserve 2022-06-30 OC439580 frs-core:OtherReservesSubtotal 2021-10-19 2022-06-30 OC439580 frs-core:OtherReservesSubtotal 2021-10-18 OC439580 frs-core:OtherReservesSubtotal 2022-06-30 OC439580 frs-core:RevaluationReserve 2021-10-19 2022-06-30 OC439580 frs-core:RevaluationReserve 2021-10-18 OC439580 frs-core:RevaluationReserve 2022-06-30 OC439580 frs-core:SharePremium 2021-10-19 2022-06-30 OC439580 frs-core:SharePremium 2021-10-18 OC439580 frs-core:SharePremium 2022-06-30 OC439580 frs-core:ShareCapital 2021-10-19 2022-06-30 OC439580 frs-core:ShareCapital 2021-10-18 OC439580 frs-core:ShareCapital 2022-06-30 OC439580 frs-core:RetainedEarningsAccumulatedLosses 2021-10-19 2022-06-30 OC439580 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-18 OC439580 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 OC439580 frs-core:RetainedEarningsAccumulatedLosses 2021-10-18 OC439580 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 OC439580 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-18 OC439580 frs-countries:UnitedKingdom 2021-10-19 2022-06-30 OC439580 frs-countries:Europe 2021-10-19 2022-06-30 OC439580 frs-countries:NorthAmerica 2021-10-19 2022-06-30 OC439580 frs-countries:SouthAmerica 2021-10-19 2022-06-30 OC439580 frs-countries:Asia 2021-10-19 2022-06-30 OC439580 frs-countries:RestWorldOutsideUK 2021-10-19 2022-06-30 OC439580 frs-bus:HighestPaidDirector 2021-10-19 2022-06-30 OC439580 frs-bus:PrivateLimitedCompanyLtd 2021-10-19 2022-06-30 OC439580 frs-bus:CompanyLimitedByGuarantee 2021-10-19 2022-06-30 OC439580 frs-bus:LimitedLiabilityPartnershipLLP 2021-10-19 2022-06-30 OC439580 frs-bus:LimitedLiabilityPartnershipsSORP 2021-10-19 2022-06-30 OC439580 frs-bus:FullAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:FilletedAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:AbridgedAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:FRS102 2021-10-19 2022-06-30 OC439580 frs-bus:MediumEntities 2021-10-19 2022-06-30 OC439580 frs-bus:SmallEntities 2021-10-19 2022-06-30 OC439580 frs-bus:EntityHasNeverTraded 2021-10-19 2022-06-30 OC439580 frs-bus:EntityNoLongerTradingButTradedInPast 2021-10-19 2022-06-30 OC439580 frs-bus:Audited 2021-10-19 2022-06-30 OC439580 frs-bus:AuditExempt-NoAccountantsReport 2021-10-19 2022-06-30 OC439580 frs-bus:AuditExemptWithAccountantsReport 2021-10-19 2022-06-30 OC439580 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:LargeCompaniesRegimeForAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-19 2022-06-30 OC439580 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-19 2022-06-30 OC439580 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-19 2022-06-30 OC439580 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-19 2022-06-30 OC439580 frs-bus:OrdinaryShareClass1 2021-10-19 2022-06-30 OC439580 frs-bus:OrdinaryShareClass1 2021-10-18 OC439580 frs-bus:OrdinaryShareClass1 2022-06-30 OC439580 frs-bus:OrdinaryShareClass2 2021-10-19 2022-06-30 OC439580 frs-bus:OrdinaryShareClass2 2021-10-18 OC439580 frs-bus:OrdinaryShareClass2 2022-06-30 OC439580 frs-bus:OrdinaryShareClass3 2021-10-19 2022-06-30 OC439580 frs-bus:OrdinaryShareClass3 2021-10-18 OC439580 frs-bus:OrdinaryShareClass3 2022-06-30 OC439580 frs-bus:OrdinaryShareClass4 2021-10-19 2022-06-30 OC439580 frs-bus:OrdinaryShareClass4 2021-10-18 OC439580 frs-bus:OrdinaryShareClass4 2022-06-30 OC439580 frs-bus:OrdinaryShareClass5 2021-10-19 2022-06-30 OC439580 frs-bus:OrdinaryShareClass5 2021-10-18 OC439580 frs-bus:OrdinaryShareClass5 2022-06-30 OC439580 frs-bus:PreferenceShareClass1 2021-10-19 2022-06-30 OC439580 frs-bus:PreferenceShareClass1 2021-10-18 OC439580 frs-bus:PreferenceShareClass1 2022-06-30 OC439580 frs-bus:PreferenceShareClass2 2021-10-19 2022-06-30 OC439580 frs-bus:PreferenceShareClass2 2021-10-18 OC439580 frs-bus:PreferenceShareClass2 2022-06-30 OC439580 frs-bus:PreferenceShareClass3 2021-10-19 2022-06-30 OC439580 frs-bus:PreferenceShareClass3 2021-10-18 OC439580 frs-bus:PreferenceShareClass3 2022-06-30 OC439580 frs-bus:PreferenceShareClass4 2021-10-19 2022-06-30 OC439580 frs-bus:PreferenceShareClass4 2021-10-18 OC439580 frs-bus:PreferenceShareClass4 2022-06-30 OC439580 frs-bus:PreferenceShareClass5 2021-10-19 2022-06-30 OC439580 frs-bus:PreferenceShareClass5 2021-10-18 OC439580 frs-bus:PreferenceShareClass5 2022-06-30 OC439580 1 2021-10-19 2022-06-30 OC439580 1 2022-06-30 OC439580 1 2021-10-19 2022-06-30 OC439580 frs-core:LeasedAssets 2021-10-19 2022-06-30 OC439580 frs-core:OwnedAssets 2021-10-19 2022-06-30 OC439580 frs-core:CurrencyRisk 2021-10-19 2022-06-30 OC439580 frs-core:MarketRisk 2021-10-19 2022-06-30 OC439580 frs-core:InterestRateRisk 2021-10-19 2022-06-30 OC439580 frs-core:DeferredTaxation 2021-10-19 2022-06-30 OC439580 frs-core:DeferredTaxation 2021-10-18 OC439580 frs-core:DeferredTaxation 2022-06-30 OC439580 frs-core:OtherProvisionsContingentLiabilities 2021-10-19 2022-06-30 OC439580 frs-core:OtherProvisionsContingentLiabilities 2021-10-18 OC439580 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 OC439580 frs-core:ProvisionsDeferredTax 2022-06-30 OC439580 frs-core:OtherDeferredTax 2022-06-30 OC439580 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 OC439580 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 OC439580 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 OC439580 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-19 2022-06-30 OC439580 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-18 OC439580 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 OC439580 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-19 2022-06-30 OC439580 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-18 OC439580 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 OC439580 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-19 2022-06-30 OC439580 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-18 OC439580 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 OC439580 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 OC439580 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 OC439580 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 OC439580 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 OC439580 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 OC439580 frs-core:TaxCreditsDeferredTax 2022-06-30 OC439580 frs-core:CostValuation 2021-10-18 OC439580 frs-core:AdditionsToInvestments 2022-06-30 OC439580 frs-core:DisposalsRepaymentsInvestments 2022-06-30 OC439580 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 OC439580 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 OC439580 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 OC439580 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 OC439580 frs-core:CostValuation 2022-06-30 OC439580 frs-core:ProvisionsForImpairmentInvestments 2021-10-18 OC439580 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 OC439580 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 OC439580 frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:ListedExchangeTraded 2021-10-18 OC439580 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-18 OC439580 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-18 OC439580 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC439580 frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:UnlistedNon-exchangeTraded 2021-10-18 OC439580 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-18 OC439580 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-18 OC439580 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC439580 dpl-frs:CostSales 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales 2021-10-18 OC439580 dpl-frs:CostSales 2022-06-30 OC439580 dpl-frs:DistributionCosts 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses 2021-10-19 2022-06-30 OC439580 1 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 1 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 1 2022-06-30 OC439580 2 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 2 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 2 2022-06-30 OC439580 3 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 3 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 3 2022-06-30 OC439580 4 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 4 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 4 2022-06-30 OC439580 5 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 5 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 5 2022-06-30 OC439580 6 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 6 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 6 2022-06-30 OC439580 7 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 7 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 7 2022-06-30 OC439580 8 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 8 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 8 2022-06-30 OC439580 9 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 9 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 9 2022-06-30 OC439580 10 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 10 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 10 2022-06-30 OC439580 11 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 11 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 11 2022-06-30 OC439580 12 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 12 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 12 2022-06-30 OC439580 13 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 13 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 13 2022-06-30 OC439580 14 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 14 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 14 2022-06-30 OC439580 15 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 15 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 15 2022-06-30 OC439580 16 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 16 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 16 2022-06-30 OC439580 17 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 17 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 17 2022-06-30 OC439580 18 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 18 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 18 2022-06-30 OC439580 19 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 19 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 19 2022-06-30 OC439580 20 2021-10-19 2022-06-30 OC439580 frs-core:CurrentFinancialInstruments 20 2022-06-30 OC439580 frs-core:Non-currentFinancialInstruments 20 2022-06-30 OC439580 dpl-frs:Item1 2021-10-19 2022-06-30 OC439580 dpl-frs:Item1 2021-10-18 OC439580 dpl-frs:Item1 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item1 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item1 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-19 2022-06-30 OC439580 dpl-frs:Item2 2021-10-19 2022-06-30 OC439580 dpl-frs:Item2 2021-10-18 OC439580 dpl-frs:Item2 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item2 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item2 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-19 2022-06-30 OC439580 dpl-frs:Item3 2021-10-19 2022-06-30 OC439580 dpl-frs:Item3 2021-10-18 OC439580 dpl-frs:Item3 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item3 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item3 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-19 2022-06-30 OC439580 dpl-frs:Item4 2021-10-19 2022-06-30 OC439580 dpl-frs:Item4 2021-10-18 OC439580 dpl-frs:Item4 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item4 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item4 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-19 2022-06-30 OC439580 dpl-frs:Item5 2021-10-19 2022-06-30 OC439580 dpl-frs:Item5 2021-10-18 OC439580 dpl-frs:Item5 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item5 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item5 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-19 2022-06-30 OC439580 dpl-frs:Item6 2021-10-19 2022-06-30 OC439580 dpl-frs:Item6 2021-10-18 OC439580 dpl-frs:Item6 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item6 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item6 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-19 2022-06-30 OC439580 dpl-frs:Item7 2021-10-19 2022-06-30 OC439580 dpl-frs:Item7 2021-10-18 OC439580 dpl-frs:Item7 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item7 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item7 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-19 2022-06-30 OC439580 dpl-frs:Item8 2021-10-19 2022-06-30 OC439580 dpl-frs:Item8 2021-10-18 OC439580 dpl-frs:Item8 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item8 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item8 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-19 2022-06-30 OC439580 dpl-frs:Item9 2021-10-19 2022-06-30 OC439580 dpl-frs:Item9 2021-10-18 OC439580 dpl-frs:Item9 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item9 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item9 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-19 2022-06-30 OC439580 dpl-frs:Item10 2021-10-19 2022-06-30 OC439580 dpl-frs:Item10 2021-10-18 OC439580 dpl-frs:Item10 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item10 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item10 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-19 2022-06-30 OC439580 dpl-frs:Item11 2021-10-19 2022-06-30 OC439580 dpl-frs:Item11 2021-10-18 OC439580 dpl-frs:Item11 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item11 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item11 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-19 2022-06-30 OC439580 dpl-frs:Item12 2021-10-19 2022-06-30 OC439580 dpl-frs:Item12 2021-10-18 OC439580 dpl-frs:Item12 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item12 2021-10-19 2022-06-30 OC439580 dpl-frs:CostSales dpl-frs:Item12 2021-10-18 OC439580 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 OC439580 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-19 2022-06-30 OC439580 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-19 2022-06-30 OC439580 1 2021-10-19 2022-06-30 OC439580 frs-countries:EnglandWales 2021-10-19 2022-06-30 OC439580 frs-bus:PartnerLLP2 2021-10-19 2022-06-30 OC439580 frs-bus:PartnerLLP2 2022-06-30 OC439580 frs-bus:PartnerLLP2 2022-06-30 OC439580 frs-bus:PartnerLLP1 2021-10-19 2022-06-30 OC439580 frs-bus:PartnerLLP1 2022-06-30 OC439580 frs-bus:PartnerLLP1 2022-06-30
Registered number: OC439580
EASY READERS LLP
Unaudited Financial Statements
For The Year Ended 30 June 2023
Ecommerce Accountants LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC439580
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 220 329
220 329
CURRENT ASSETS
Debtors 5 190 132
Cash at bank and in hand 6,532 12,562
6,722 12,694
Creditors: Amounts Falling Due Within One Year 6 (500 ) (2,433 )
NET CURRENT ASSETS (LIABILITIES) 6,222 10,261
TOTAL ASSETS LESS CURRENT LIABILITIES 6,442 10,590
NET ASSETS ATTRIBUTABLE TO MEMBERS 6,442 10,590
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (9,846) (2,217)
Other amounts 16,288 12,807
6,442 10,590
6,442 10,590
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 6,442 10,590
6,442 10,590
Page 1
Page 2
For the year ending 30 June 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Impariamo Holding SRL
Designated Member
12/10/2023
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
EASY READERS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC439580 . The Registered Office is Tregarth, The Gounce, Perranporth, Cornwall, TR6 0JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of four years.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 438
As at 30 June 2023 438
Amortisation
As at 1 July 2022 109
Provided during the period 109
As at 30 June 2023 218
Net Book Value
As at 30 June 2023 220
As at 1 July 2022 329
5. Debtors
30 June 2023 30 June 2022
£ £
Due within one year
Other debtors 190 132
190 132
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Trade creditors 500 -
Other taxes and social security - 2,433
500 2,433
7. Ultimate Controlling Party
The LLP's ultimate controlling party is Impariamo Holding SRL , registration number BO-559424 and registered office address at 34, Via Sant'Anna, Bologna, Italy 40128.
Page 4