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dpl-frs:Item5 2021-10-01 2022-09-30 12218156 dpl-frs:Item5 2021-09-30 12218156 dpl-frs:Item5 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 12218156 dpl-frs:Item6 2021-10-01 2022-09-30 12218156 dpl-frs:Item6 2021-09-30 12218156 dpl-frs:Item6 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 12218156 dpl-frs:Item7 2021-10-01 2022-09-30 12218156 dpl-frs:Item7 2021-09-30 12218156 dpl-frs:Item7 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 12218156 dpl-frs:Item8 2021-10-01 2022-09-30 12218156 dpl-frs:Item8 2021-09-30 12218156 dpl-frs:Item8 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 12218156 dpl-frs:Item9 2021-10-01 2022-09-30 12218156 dpl-frs:Item9 2021-09-30 12218156 dpl-frs:Item9 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 12218156 dpl-frs:Item10 2021-10-01 2022-09-30 12218156 dpl-frs:Item10 2021-09-30 12218156 dpl-frs:Item10 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 12218156 dpl-frs:Item11 2021-10-01 2022-09-30 12218156 dpl-frs:Item11 2021-09-30 12218156 dpl-frs:Item11 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 12218156 dpl-frs:Item12 2021-10-01 2022-09-30 12218156 dpl-frs:Item12 2021-09-30 12218156 dpl-frs:Item12 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 12218156 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 12218156 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 12218156 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 12218156 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 12218156 1 2021-10-01 2022-09-30 12218156 frs-countries:EnglandWales 2021-10-01 2022-09-30 12218156 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-09-30 12218156 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-30 12218156 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-09-30 12218156 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-09-30 12218156 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-10-01 2021-09-30 12218156 frs-core:AllSubsidiaries 2020-10-01 2021-09-30 12218156 frs-core:KeyManagementPersonnel 2020-10-01 2021-09-30 12218156 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-10-01 2021-09-30 12218156 frs-core:OtherRelatedParties 2020-10-01 2021-09-30 12218156 2020-09-30 12218156 2021-09-30 12218156 2020-10-01 2021-09-30 12218156 frs-core:CurrentFinancialInstruments 2021-09-30 12218156 frs-core:CurrentFinancialInstruments 2020-10-01 2021-09-30 12218156 frs-core:Non-currentFinancialInstruments 2021-09-30 12218156 frs-core:Non-currentFinancialInstruments 2020-10-01 2021-09-30 12218156 frs-core:CurrentFinancialInstruments 2020-10-01 2021-09-30 12218156 frs-core:CurrentFinancialInstruments 2021-09-30 12218156 frs-core:AfterOneYear 2020-10-01 2021-09-30 12218156 frs-core:BetweenOneFiveYears 2020-10-01 2021-09-30 12218156 frs-core:BetweenOneFiveYears 2021-09-30 12218156 frs-core:ComputerEquipment 2021-09-30 12218156 frs-core:ComputerEquipment 2020-10-01 2021-09-30 12218156 frs-core:ComputerEquipment 2020-09-30 12218156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 12218156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-10-01 2021-09-30 12218156 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-09-30 12218156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 12218156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-10-01 2021-09-30 12218156 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-09-30 12218156 frs-core:FurnitureFittings 2021-09-30 12218156 frs-core:FurnitureFittings 2020-10-01 2021-09-30 12218156 frs-core:FurnitureFittings 2020-09-30 12218156 frs-core:NetGoodwill 2021-09-30 12218156 frs-core:NetGoodwill 2020-10-01 2021-09-30 12218156 frs-core:NetGoodwill 2020-09-30 12218156 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 12218156 frs-core:InvestmentPropertyIncludedWithinPPE 2020-10-01 2021-09-30 12218156 frs-core:InvestmentPropertyIncludedWithinPPE 2020-09-30 12218156 frs-core:LandBuildings 2021-09-30 12218156 frs-core:LandBuildings 2020-10-01 2021-09-30 12218156 frs-core:LandBuildings 2020-09-30 12218156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 12218156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-10-01 2021-09-30 12218156 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-09-30 12218156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 12218156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-10-01 2021-09-30 12218156 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-09-30 12218156 frs-core:MoreThanFiveYears 2020-10-01 2021-09-30 12218156 frs-core:MoreThanFiveYears 2021-09-30 12218156 frs-core:MotorVehicles 2021-09-30 12218156 frs-core:MotorVehicles 2020-10-01 2021-09-30 12218156 frs-core:MotorVehicles 2020-09-30 12218156 frs-core:OtherResidualIntangibleAssets 2021-09-30 12218156 frs-core:OtherResidualIntangibleAssets 2020-10-01 2021-09-30 12218156 frs-core:OtherResidualIntangibleAssets 2020-09-30 12218156 frs-core:PlantMachinery 2021-09-30 12218156 frs-core:PlantMachinery 2020-10-01 2021-09-30 12218156 frs-core:PlantMachinery 2020-09-30 12218156 frs-core:Secured 2021-09-30 12218156 frs-core:Unsecured 2021-09-30 12218156 frs-core:WithinOneYear 2020-10-01 2021-09-30 12218156 frs-core:WithinOneYear 2021-09-30 12218156 frs-core:CapitalRedemptionReserve 2020-10-01 2021-09-30 12218156 frs-core:CapitalRedemptionReserve 2020-09-30 12218156 frs-core:CapitalRedemptionReserve 2021-09-30 12218156 frs-core:OtherReservesSubtotal 2020-10-01 2021-09-30 12218156 frs-core:OtherReservesSubtotal 2020-09-30 12218156 frs-core:OtherReservesSubtotal 2021-09-30 12218156 frs-core:RevaluationReserve 2020-10-01 2021-09-30 12218156 frs-core:RevaluationReserve 2020-09-30 12218156 frs-core:RevaluationReserve 2021-09-30 12218156 frs-core:SharePremium 2020-10-01 2021-09-30 12218156 frs-core:SharePremium 2020-09-30 12218156 frs-core:SharePremium 2021-09-30 12218156 frs-core:ShareCapital 2020-10-01 2021-09-30 12218156 frs-core:ShareCapital 2020-09-30 12218156 frs-core:ShareCapital 2021-09-30 12218156 frs-core:RetainedEarningsAccumulatedLosses 2020-10-01 2021-09-30 12218156 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-09-30 12218156 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 12218156 frs-core:RetainedEarningsAccumulatedLosses 2020-09-30 12218156 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 12218156 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-09-30 12218156 frs-countries:UnitedKingdom 2020-10-01 2021-09-30 12218156 frs-countries:Europe 2020-10-01 2021-09-30 12218156 frs-countries:NorthAmerica 2020-10-01 2021-09-30 12218156 frs-countries:SouthAmerica 2020-10-01 2021-09-30 12218156 frs-countries:Asia 2020-10-01 2021-09-30 12218156 frs-countries:RestWorldOutsideUK 2020-10-01 2021-09-30 12218156 frs-bus:HighestPaidDirector 2020-10-01 2021-09-30 12218156 frs-bus:PrivateLimitedCompanyLtd 2020-10-01 2021-09-30 12218156 frs-bus:CompanyLimitedByGuarantee 2020-10-01 2021-09-30 12218156 frs-bus:LimitedLiabilityPartnershipLLP 2020-10-01 2021-09-30 12218156 frs-bus:LimitedLiabilityPartnershipsSORP 2020-10-01 2021-09-30 12218156 frs-bus:FullAccounts 2020-10-01 2021-09-30 12218156 frs-bus:FilletedAccounts 2020-10-01 2021-09-30 12218156 frs-bus:AbridgedAccounts 2020-10-01 2021-09-30 12218156 frs-bus:FRS102 2020-10-01 2021-09-30 12218156 frs-bus:MediumEntities 2020-10-01 2021-09-30 12218156 frs-bus:SmallEntities 2020-10-01 2021-09-30 12218156 frs-bus:EntityHasNeverTraded 2020-10-01 2021-09-30 12218156 frs-bus:EntityNoLongerTradingButTradedInPast 2020-10-01 2021-09-30 12218156 frs-bus:Audited 2020-10-01 2021-09-30 12218156 frs-bus:AuditExempt-NoAccountantsReport 2020-10-01 2021-09-30 12218156 frs-bus:AuditExemptWithAccountantsReport 2020-10-01 2021-09-30 12218156 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-10-01 2021-09-30 12218156 frs-bus:LargeCompaniesRegimeForAccounts 2020-10-01 2021-09-30 12218156 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-10-01 2021-09-30 12218156 frs-bus:SmallCompaniesRegimeForAccounts 2020-10-01 2021-09-30 12218156 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-10-01 2021-09-30 12218156 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-10-01 2021-09-30 12218156 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-10-01 2021-09-30 12218156 frs-bus:OrdinaryShareClass1 2020-10-01 2021-09-30 12218156 frs-bus:OrdinaryShareClass1 2020-09-30 12218156 frs-bus:OrdinaryShareClass1 2021-09-30 12218156 frs-bus:OrdinaryShareClass2 2020-10-01 2021-09-30 12218156 frs-bus:OrdinaryShareClass2 2020-09-30 12218156 frs-bus:OrdinaryShareClass2 2021-09-30 12218156 frs-bus:OrdinaryShareClass3 2020-10-01 2021-09-30 12218156 frs-bus:OrdinaryShareClass3 2020-09-30 12218156 frs-bus:OrdinaryShareClass3 2021-09-30 12218156 frs-bus:OrdinaryShareClass4 2020-10-01 2021-09-30 12218156 frs-bus:OrdinaryShareClass4 2020-09-30 12218156 frs-bus:OrdinaryShareClass4 2021-09-30 12218156 frs-bus:OrdinaryShareClass5 2020-10-01 2021-09-30 12218156 frs-bus:OrdinaryShareClass5 2020-09-30 12218156 frs-bus:OrdinaryShareClass5 2021-09-30 12218156 frs-bus:PreferenceShareClass1 2020-10-01 2021-09-30 12218156 frs-bus:PreferenceShareClass1 2020-09-30 12218156 frs-bus:PreferenceShareClass1 2021-09-30 12218156 frs-bus:PreferenceShareClass2 2020-10-01 2021-09-30 12218156 frs-bus:PreferenceShareClass2 2020-09-30 12218156 frs-bus:PreferenceShareClass2 2021-09-30 12218156 frs-bus:PreferenceShareClass3 2020-10-01 2021-09-30 12218156 frs-bus:PreferenceShareClass3 2020-09-30 12218156 frs-bus:PreferenceShareClass3 2021-09-30 12218156 frs-bus:PreferenceShareClass4 2020-10-01 2021-09-30 12218156 frs-bus:PreferenceShareClass4 2020-09-30 12218156 frs-bus:PreferenceShareClass4 2021-09-30 12218156 frs-bus:PreferenceShareClass5 2020-10-01 2021-09-30 12218156 frs-bus:PreferenceShareClass5 2020-09-30 12218156 frs-bus:PreferenceShareClass5 2021-09-30 12218156 1 2020-10-01 2021-09-30 12218156 1 2021-09-30 12218156 1 2020-10-01 2021-09-30 12218156 frs-core:LeasedAssets 2020-10-01 2021-09-30 12218156 frs-core:OwnedAssets 2020-10-01 2021-09-30 12218156 frs-core:CurrencyRisk 2020-10-01 2021-09-30 12218156 frs-core:MarketRisk 2020-10-01 2021-09-30 12218156 frs-core:InterestRateRisk 2020-10-01 2021-09-30 12218156 frs-core:DeferredTaxation 2020-10-01 2021-09-30 12218156 frs-core:DeferredTaxation 2020-09-30 12218156 frs-core:DeferredTaxation 2021-09-30 12218156 frs-core:OtherProvisionsContingentLiabilities 2020-10-01 2021-09-30 12218156 frs-core:OtherProvisionsContingentLiabilities 2020-09-30 12218156 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12218156 frs-core:ProvisionsDeferredTax 2021-09-30 12218156 frs-core:OtherDeferredTax 2021-09-30 12218156 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-09-30 12218156 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-09-30 12218156 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-09-30 12218156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-01 2021-09-30 12218156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-09-30 12218156 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 12218156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-01 2021-09-30 12218156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-09-30 12218156 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 12218156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-01 2021-09-30 12218156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-09-30 12218156 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 12218156 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-09-30 12218156 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-09-30 12218156 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-09-30 12218156 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-09-30 12218156 frs-core:Share-basedPaymentsDeferredTax 2021-09-30 12218156 frs-core:TaxCreditsDeferredTax 2021-09-30 12218156 frs-core:CostValuation 2020-09-30 12218156 frs-core:AdditionsToInvestments 2021-09-30 12218156 frs-core:DisposalsRepaymentsInvestments 2021-09-30 12218156 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-09-30 12218156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-09-30 12218156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-09-30 12218156 frs-core:OtherIncreaseDecreaseInInvestments 2021-09-30 12218156 frs-core:CostValuation 2021-09-30 12218156 frs-core:ProvisionsForImpairmentInvestments 2020-09-30 12218156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-09-30 12218156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:ProvisionsForImpairmentInvestments 2021-09-30 12218156 frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:ListedExchangeTraded 2020-09-30 12218156 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-09-30 12218156 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-09-30 12218156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 12218156 frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:UnlistedNon-exchangeTraded 2020-09-30 12218156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-09-30 12218156 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-09-30 12218156 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 12218156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 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Registered number: 12218156
Kixley Properties Limited
Unaudited Financial Statements
For The Year Ended 30 September 2022
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Kixley Properties Limited for the year ended 30 September 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kixley Properties Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Kixley Properties Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Kixley Properties Limited and state those matters that we have agreed to state to the director of Kixley Properties Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kixley Properties Limited and its director as a body for our work or for this report.
It is your duty to ensure that Kixley Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kixley Properties Limited . You consider that Kixley Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Kixley Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
26 November 2023
Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
West Midlands
B90 3LU
Page 1
Page 2
Balance Sheet
Registered number: 12218156
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,269 1,438
Investment Properties 5 697,000 700,000
698,269 701,438
CURRENT ASSETS
Stocks 6 29,000 29,000
Debtors 7 - 24
Cash at bank and in hand 2,657 660
31,657 29,684
Creditors: Amounts Falling Due Within One Year 8 (627,243 ) (428,649 )
NET CURRENT ASSETS (LIABILITIES) (595,586 ) (398,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES 102,683 302,473
Creditors: Amounts Falling Due After More Than One Year 9 (26,667 ) (208,518 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,637 ) (17,926 )
NET ASSETS 61,379 76,029
CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair Value Reserve 12 61,370 -
Profit and Loss Account (91 ) 75,929
SHAREHOLDERS' FUNDS 61,379 76,029
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Page 3
For the year ending 30 September 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S G Hussey
Director
26 November 2023
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kixley Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12218156 . The registered office is Kixley, Old Warwick Road, Lapworth, Solihull, B94 6JZ.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
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 & Fittings 10% on cost
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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 October 2021 1,692
As at 30 September 2022 1,692
Depreciation
As at 1 October 2021 254
Provided during the period 169
As at 30 September 2022 423
Net Book Value
As at 30 September 2022 1,269
As at 1 October 2021 1,438
5. Investment Property
2022
£
Fair Value
As at 1 October 2021 700,000
Additions 16,672
Revaluations (19,672)
As at 30 September 2022 697,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2022 2021
£ £
Cost 621,234 604,562
6. Stocks
2022 2021
£ £
Work in progress 29,000 29,000
29,000 29,000
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7. Debtors
2022 2021
£ £
Due within one year
Other debtors - 24
- 24
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 10,000 10,000
Amounts owed to participating interests 415,307 415,307
Other creditors 201,668 3,342
Taxation and social security 268 -
627,243 428,649
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 26,667 36,667
Other loans - 171,851
26,667 208,518
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2021 17,926 17,926
Deferred taxation (3,289 ) (3,289 )
Balance at 30 September 2022 14,637 14,637
11. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
12. Reserves
Fair Value Reserve
£
Transfer to profit and loss 61,370
As at 30 September 2022 61,370
13. Related Party Transactions
The director of the company has loaned the company money which is interest free and repayable on demand. At the end of the year the outstanding amounts totalled £200,468 (2021 - £nil).
The company has loaned money from other companies of which the director has a control interest. At the end of the year these loans totalled £415,307 (2021 - £415,307). This loan is interest free and repayable on demand.
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