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frs-core:CurrentFinancialInstruments 17 2022-12-31 10764279 frs-core:Non-currentFinancialInstruments 17 2022-12-31 10764279 18 2022-01-01 2022-12-31 10764279 frs-core:CurrentFinancialInstruments 18 2022-12-31 10764279 frs-core:Non-currentFinancialInstruments 18 2022-12-31 10764279 19 2022-01-01 2022-12-31 10764279 frs-core:CurrentFinancialInstruments 19 2022-12-31 10764279 frs-core:Non-currentFinancialInstruments 19 2022-12-31 10764279 20 2022-01-01 2022-12-31 10764279 frs-core:CurrentFinancialInstruments 20 2022-12-31 10764279 frs-core:Non-currentFinancialInstruments 20 2022-12-31 10764279 dpl-frs:Item1 2022-01-01 2022-12-31 10764279 dpl-frs:Item1 2021-12-31 10764279 dpl-frs:Item1 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 10764279 dpl-frs:Item2 2022-01-01 2022-12-31 10764279 dpl-frs:Item2 2021-12-31 10764279 dpl-frs:Item2 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 10764279 dpl-frs:Item3 2022-01-01 2022-12-31 10764279 dpl-frs:Item3 2021-12-31 10764279 dpl-frs:Item3 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 10764279 dpl-frs:Item4 2022-01-01 2022-12-31 10764279 dpl-frs:Item4 2021-12-31 10764279 dpl-frs:Item4 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 10764279 dpl-frs:Item5 2022-01-01 2022-12-31 10764279 dpl-frs:Item5 2021-12-31 10764279 dpl-frs:Item5 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 10764279 dpl-frs:Item6 2022-01-01 2022-12-31 10764279 dpl-frs:Item6 2021-12-31 10764279 dpl-frs:Item6 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 10764279 dpl-frs:Item7 2022-01-01 2022-12-31 10764279 dpl-frs:Item7 2021-12-31 10764279 dpl-frs:Item7 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 10764279 dpl-frs:Item8 2022-01-01 2022-12-31 10764279 dpl-frs:Item8 2021-12-31 10764279 dpl-frs:Item8 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 10764279 dpl-frs:Item9 2022-01-01 2022-12-31 10764279 dpl-frs:Item9 2021-12-31 10764279 dpl-frs:Item9 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 10764279 dpl-frs:Item10 2022-01-01 2022-12-31 10764279 dpl-frs:Item10 2021-12-31 10764279 dpl-frs:Item10 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 10764279 dpl-frs:Item11 2022-01-01 2022-12-31 10764279 dpl-frs:Item11 2021-12-31 10764279 dpl-frs:Item11 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 10764279 dpl-frs:Item12 2022-01-01 2022-12-31 10764279 dpl-frs:Item12 2021-12-31 10764279 dpl-frs:Item12 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 10764279 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10764279 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10764279 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 10764279 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 10764279 1 2022-01-01 2022-12-31 10764279 frs-countries:EnglandWales 2022-01-01 2022-12-31 10764279 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 10764279 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 10764279 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 10764279 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 10764279 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 10764279 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 10764279 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 10764279 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 10764279 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 10764279 2020-12-31 10764279 2021-12-31 10764279 2021-01-01 2021-12-31 10764279 frs-core:CurrentFinancialInstruments 2021-12-31 10764279 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10764279 frs-core:Non-currentFinancialInstruments 2021-12-31 10764279 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 10764279 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10764279 frs-core:CurrentFinancialInstruments 2021-12-31 10764279 frs-core:AfterOneYear 2021-01-01 2021-12-31 10764279 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 10764279 frs-core:BetweenOneFiveYears 2021-12-31 10764279 frs-core:ComputerEquipment 2021-12-31 10764279 frs-core:ComputerEquipment 2021-01-01 2021-12-31 10764279 frs-core:ComputerEquipment 2020-12-31 10764279 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10764279 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 10764279 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 10764279 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10764279 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 10764279 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 10764279 frs-core:FurnitureFittings 2021-12-31 10764279 frs-core:FurnitureFittings 2021-01-01 2021-12-31 10764279 frs-core:FurnitureFittings 2020-12-31 10764279 frs-core:NetGoodwill 2021-12-31 10764279 frs-core:NetGoodwill 2021-01-01 2021-12-31 10764279 frs-core:NetGoodwill 2020-12-31 10764279 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10764279 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 10764279 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 10764279 frs-core:LandBuildings 2021-12-31 10764279 frs-core:LandBuildings 2021-01-01 2021-12-31 10764279 frs-core:LandBuildings 2020-12-31 10764279 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10764279 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 10764279 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 10764279 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10764279 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 10764279 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 10764279 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 10764279 frs-core:MoreThanFiveYears 2021-12-31 10764279 frs-core:MotorVehicles 2021-12-31 10764279 frs-core:MotorVehicles 2021-01-01 2021-12-31 10764279 frs-core:MotorVehicles 2020-12-31 10764279 frs-core:OtherResidualIntangibleAssets 2021-12-31 10764279 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 10764279 frs-core:OtherResidualIntangibleAssets 2020-12-31 10764279 frs-core:PlantMachinery 2021-12-31 10764279 frs-core:PlantMachinery 2021-01-01 2021-12-31 10764279 frs-core:PlantMachinery 2020-12-31 10764279 frs-core:Secured 2021-12-31 10764279 frs-core:Unsecured 2021-12-31 10764279 frs-core:WithinOneYear 2021-01-01 2021-12-31 10764279 frs-core:WithinOneYear 2021-12-31 10764279 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 10764279 frs-core:CapitalRedemptionReserve 2020-12-31 10764279 frs-core:CapitalRedemptionReserve 2021-12-31 10764279 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 10764279 frs-core:OtherReservesSubtotal 2020-12-31 10764279 frs-core:OtherReservesSubtotal 2021-12-31 10764279 frs-core:RevaluationReserve 2021-01-01 2021-12-31 10764279 frs-core:RevaluationReserve 2020-12-31 10764279 frs-core:RevaluationReserve 2021-12-31 10764279 frs-core:SharePremium 2021-01-01 2021-12-31 10764279 frs-core:SharePremium 2020-12-31 10764279 frs-core:SharePremium 2021-12-31 10764279 frs-core:ShareCapital 2021-01-01 2021-12-31 10764279 frs-core:ShareCapital 2020-12-31 10764279 frs-core:ShareCapital 2021-12-31 10764279 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 10764279 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 10764279 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10764279 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 10764279 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10764279 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 10764279 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 10764279 frs-countries:Europe 2021-01-01 2021-12-31 10764279 frs-countries:NorthAmerica 2021-01-01 2021-12-31 10764279 frs-countries:SouthAmerica 2021-01-01 2021-12-31 10764279 frs-countries:Asia 2021-01-01 2021-12-31 10764279 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 10764279 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 10764279 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 10764279 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 10764279 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 10764279 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 10764279 frs-bus:FullAccounts 2021-01-01 2021-12-31 10764279 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 10764279 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 10764279 frs-bus:FRS102 2021-01-01 2021-12-31 10764279 frs-bus:MediumEntities 2021-01-01 2021-12-31 10764279 frs-bus:SmallEntities 2021-01-01 2021-12-31 10764279 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 10764279 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 10764279 frs-bus:Audited 2021-01-01 2021-12-31 10764279 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 10764279 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 10764279 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10764279 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10764279 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10764279 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10764279 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 10764279 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 10764279 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 10764279 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 10764279 frs-bus:OrdinaryShareClass1 2020-12-31 10764279 frs-bus:OrdinaryShareClass1 2021-12-31 10764279 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 10764279 frs-bus:OrdinaryShareClass2 2020-12-31 10764279 frs-bus:OrdinaryShareClass2 2021-12-31 10764279 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 10764279 frs-bus:OrdinaryShareClass3 2020-12-31 10764279 frs-bus:OrdinaryShareClass3 2021-12-31 10764279 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 10764279 frs-bus:OrdinaryShareClass4 2020-12-31 10764279 frs-bus:OrdinaryShareClass4 2021-12-31 10764279 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 10764279 frs-bus:OrdinaryShareClass5 2020-12-31 10764279 frs-bus:OrdinaryShareClass5 2021-12-31 10764279 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 10764279 frs-bus:PreferenceShareClass1 2020-12-31 10764279 frs-bus:PreferenceShareClass1 2021-12-31 10764279 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 10764279 frs-bus:PreferenceShareClass2 2020-12-31 10764279 frs-bus:PreferenceShareClass2 2021-12-31 10764279 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 10764279 frs-bus:PreferenceShareClass3 2020-12-31 10764279 frs-bus:PreferenceShareClass3 2021-12-31 10764279 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 10764279 frs-bus:PreferenceShareClass4 2020-12-31 10764279 frs-bus:PreferenceShareClass4 2021-12-31 10764279 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 10764279 frs-bus:PreferenceShareClass5 2020-12-31 10764279 frs-bus:PreferenceShareClass5 2021-12-31 10764279 1 2021-01-01 2021-12-31 10764279 1 2021-12-31 10764279 1 2021-01-01 2021-12-31 10764279 frs-core:LeasedAssets 2021-01-01 2021-12-31 10764279 frs-core:OwnedAssets 2021-01-01 2021-12-31 10764279 frs-core:CurrencyRisk 2021-01-01 2021-12-31 10764279 frs-core:MarketRisk 2021-01-01 2021-12-31 10764279 frs-core:InterestRateRisk 2021-01-01 2021-12-31 10764279 frs-core:DeferredTaxation 2021-01-01 2021-12-31 10764279 frs-core:DeferredTaxation 2020-12-31 10764279 frs-core:DeferredTaxation 2021-12-31 10764279 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 10764279 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 10764279 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10764279 frs-core:ProvisionsDeferredTax 2021-12-31 10764279 frs-core:OtherDeferredTax 2021-12-31 10764279 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 10764279 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 10764279 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 10764279 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 10764279 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 10764279 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 10764279 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 10764279 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 10764279 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 10764279 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 10764279 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 10764279 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 10764279 frs-core:TaxCreditsDeferredTax 2021-12-31 10764279 frs-core:CostValuation 2020-12-31 10764279 frs-core:AdditionsToInvestments 2021-12-31 10764279 frs-core:DisposalsRepaymentsInvestments 2021-12-31 10764279 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 10764279 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 10764279 frs-core:CostValuation 2021-12-31 10764279 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 10764279 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 10764279 frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:ListedExchangeTraded 2020-12-31 10764279 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 10764279 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 10764279 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 10764279 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 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Registered number: 10764279
Carbon Theory Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10764279
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,167 16,333
Tangible Assets 5 4,678 7,585
19,845 23,918
CURRENT ASSETS
Stocks 424,677 498,380
Debtors 1,112,634 1,163,251
Cash at bank and in hand 34,963 87,879
1,572,274 1,749,510
Creditors: Amounts Falling Due Within One Year (968,370 ) (588,673 )
NET CURRENT ASSETS (LIABILITIES) 603,904 1,160,837
TOTAL ASSETS LESS CURRENT LIABILITIES 623,749 1,184,755
NET ASSETS 623,749 1,184,755
CAPITAL AND RESERVES
Called up share capital 6 141 131
Share premium account 2,305,515 2,005,525
Other reserves 100,000 -
Profit and Loss Account (1,781,907 ) (820,901 )
SHAREHOLDERS' FUNDS 623,749 1,184,755
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Phillip Taylor
Director
29/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Carbon Theory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10764279 . The registered office is Brickfields Bk. G01, 37 Cremer Street, London, E2 8HD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. 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:
Computer Equipment over 3 to 5 years
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2021: 8)
9 8
4. Intangible Assets
Total
£
Cost
As at 1 January 2022 17,500
As at 31 December 2022 17,500
Amortisation
As at 1 January 2022 1,167
Provided during the period 1,166
As at 31 December 2022 2,333
Net Book Value
As at 31 December 2022 15,167
As at 1 January 2022 16,333
Page 3
Page 4
5. Tangible Assets
Total
£
Cost
As at 1 January 2022 18,004
Additions 2,206
As at 31 December 2022 20,210
Depreciation
As at 1 January 2022 10,419
Provided during the period 5,113
As at 31 December 2022 15,532
Net Book Value
As at 31 December 2022 4,678
As at 1 January 2022 7,585
6. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 141 131
7. Related Party Transactions
During the year the company invoiced goods and services amounting to £324,292 (2021: £973,476) to Carbon Theory Inc, a wholly owned subsidiary incorporated in Delaware, USA. In addition, goods and services amounting to £74,709 (2021: £170,085) were invoiced to Carbon Theory Skincare Pty Ltd, a wholly owned subsidiary incorporated in Australia.
As at the year end the company was owed £733,959 (2021: £861,802) from Carbon Theory Inc and £218,967 (2021: £145,872) from Carbon Theory Skincare Pty Ltd. The amounts are unsecured, interest free and with no fixed date of repayment.
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