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2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 10537370 dpl-frs:Item5 2022-01-01 2022-12-31 10537370 dpl-frs:Item5 2021-12-31 10537370 dpl-frs:Item5 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 10537370 dpl-frs:Item6 2022-01-01 2022-12-31 10537370 dpl-frs:Item6 2021-12-31 10537370 dpl-frs:Item6 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 10537370 dpl-frs:Item7 2022-01-01 2022-12-31 10537370 dpl-frs:Item7 2021-12-31 10537370 dpl-frs:Item7 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 10537370 dpl-frs:Item8 2022-01-01 2022-12-31 10537370 dpl-frs:Item8 2021-12-31 10537370 dpl-frs:Item8 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 10537370 dpl-frs:Item9 2022-01-01 2022-12-31 10537370 dpl-frs:Item9 2021-12-31 10537370 dpl-frs:Item9 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 10537370 dpl-frs:Item10 2022-01-01 2022-12-31 10537370 dpl-frs:Item10 2021-12-31 10537370 dpl-frs:Item10 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 10537370 dpl-frs:Item11 2022-01-01 2022-12-31 10537370 dpl-frs:Item11 2021-12-31 10537370 dpl-frs:Item11 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 10537370 dpl-frs:Item12 2022-01-01 2022-12-31 10537370 dpl-frs:Item12 2021-12-31 10537370 dpl-frs:Item12 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 10537370 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10537370 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10537370 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 10537370 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 10537370 1 2022-01-01 2022-12-31 10537370 frs-countries:EnglandWales 2022-01-01 2022-12-31 10537370 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 10537370 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 10537370 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 10537370 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 10537370 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 10537370 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 10537370 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 10537370 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 10537370 2020-12-31 10537370 2021-12-31 10537370 2021-01-01 2021-12-31 10537370 frs-core:CurrentFinancialInstruments 2021-12-31 10537370 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10537370 frs-core:Non-currentFinancialInstruments 2021-12-31 10537370 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 10537370 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 10537370 frs-core:CurrentFinancialInstruments 2021-12-31 10537370 frs-core:AfterOneYear 2021-01-01 2021-12-31 10537370 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 10537370 frs-core:BetweenOneFiveYears 2021-12-31 10537370 frs-core:ComputerEquipment 2021-12-31 10537370 frs-core:ComputerEquipment 2021-01-01 2021-12-31 10537370 frs-core:ComputerEquipment 2020-12-31 10537370 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10537370 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 10537370 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 10537370 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10537370 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 10537370 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 10537370 frs-core:FurnitureFittings 2021-12-31 10537370 frs-core:FurnitureFittings 2021-01-01 2021-12-31 10537370 frs-core:FurnitureFittings 2020-12-31 10537370 frs-core:NetGoodwill 2021-12-31 10537370 frs-core:NetGoodwill 2021-01-01 2021-12-31 10537370 frs-core:NetGoodwill 2020-12-31 10537370 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10537370 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 10537370 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 10537370 frs-core:LandBuildings 2021-12-31 10537370 frs-core:LandBuildings 2021-01-01 2021-12-31 10537370 frs-core:LandBuildings 2020-12-31 10537370 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10537370 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 10537370 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 10537370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10537370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 10537370 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 10537370 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 10537370 frs-core:MoreThanFiveYears 2021-12-31 10537370 frs-core:MotorVehicles 2021-12-31 10537370 frs-core:MotorVehicles 2021-01-01 2021-12-31 10537370 frs-core:MotorVehicles 2020-12-31 10537370 frs-core:OtherResidualIntangibleAssets 2021-12-31 10537370 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 10537370 frs-core:OtherResidualIntangibleAssets 2020-12-31 10537370 frs-core:PlantMachinery 2021-12-31 10537370 frs-core:PlantMachinery 2021-01-01 2021-12-31 10537370 frs-core:PlantMachinery 2020-12-31 10537370 frs-core:Secured 2021-12-31 10537370 frs-core:Unsecured 2021-12-31 10537370 frs-core:WithinOneYear 2021-01-01 2021-12-31 10537370 frs-core:WithinOneYear 2021-12-31 10537370 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 10537370 frs-core:CapitalRedemptionReserve 2020-12-31 10537370 frs-core:CapitalRedemptionReserve 2021-12-31 10537370 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 10537370 frs-core:OtherReservesSubtotal 2020-12-31 10537370 frs-core:OtherReservesSubtotal 2021-12-31 10537370 frs-core:RevaluationReserve 2021-01-01 2021-12-31 10537370 frs-core:RevaluationReserve 2020-12-31 10537370 frs-core:RevaluationReserve 2021-12-31 10537370 frs-core:SharePremium 2021-01-01 2021-12-31 10537370 frs-core:SharePremium 2020-12-31 10537370 frs-core:SharePremium 2021-12-31 10537370 frs-core:ShareCapital 2021-01-01 2021-12-31 10537370 frs-core:ShareCapital 2020-12-31 10537370 frs-core:ShareCapital 2021-12-31 10537370 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 10537370 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 10537370 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10537370 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-31 10537370 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2021-12-31 10537370 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 10537370 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 10537370 frs-countries:Europe 2021-01-01 2021-12-31 10537370 frs-countries:NorthAmerica 2021-01-01 2021-12-31 10537370 frs-countries:SouthAmerica 2021-01-01 2021-12-31 10537370 frs-countries:Asia 2021-01-01 2021-12-31 10537370 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 10537370 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 10537370 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 10537370 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 10537370 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 10537370 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 10537370 frs-bus:FullAccounts 2021-01-01 2021-12-31 10537370 frs-bus:AbbreviatedAccounts 2021-01-01 2021-12-31 10537370 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 10537370 frs-bus:FRS102 2021-01-01 2021-12-31 10537370 frs-bus:SmallEntities 2021-01-01 2021-12-31 10537370 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 10537370 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 10537370 frs-bus:Audited 2021-01-01 2021-12-31 10537370 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 10537370 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 10537370 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10537370 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 10537370 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 10537370 frs-bus:OrdinaryShareClass1 2020-12-31 10537370 frs-bus:OrdinaryShareClass1 2021-12-31 10537370 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 10537370 frs-bus:OrdinaryShareClass2 2020-12-31 10537370 frs-bus:OrdinaryShareClass2 2021-12-31 10537370 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 10537370 frs-bus:OrdinaryShareClass3 2020-12-31 10537370 frs-bus:OrdinaryShareClass3 2021-12-31 10537370 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 10537370 frs-bus:OrdinaryShareClass4 2020-12-31 10537370 frs-bus:OrdinaryShareClass4 2021-12-31 10537370 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 10537370 frs-bus:OrdinaryShareClass5 2020-12-31 10537370 frs-bus:OrdinaryShareClass5 2021-12-31 10537370 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 10537370 frs-bus:PreferenceShareClass1 2020-12-31 10537370 frs-bus:PreferenceShareClass1 2021-12-31 10537370 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 10537370 frs-bus:PreferenceShareClass2 2020-12-31 10537370 frs-bus:PreferenceShareClass2 2021-12-31 10537370 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 10537370 frs-bus:PreferenceShareClass3 2020-12-31 10537370 frs-bus:PreferenceShareClass3 2021-12-31 10537370 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 10537370 frs-bus:PreferenceShareClass4 2020-12-31 10537370 frs-bus:PreferenceShareClass4 2021-12-31 10537370 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 10537370 frs-bus:PreferenceShareClass5 2020-12-31 10537370 frs-bus:PreferenceShareClass5 2021-12-31 10537370 1 2021-01-01 2021-12-31 10537370 1 2021-12-31 10537370 1 2021-01-01 2021-12-31 10537370 frs-core:LeasedAssets 2021-01-01 2021-12-31 10537370 frs-core:OwnedAssets 2021-01-01 2021-12-31 10537370 frs-core:CurrencyRisk 2021-01-01 2021-12-31 10537370 frs-core:MarketRisk 2021-01-01 2021-12-31 10537370 frs-core:InterestRateRisk 2021-01-01 2021-12-31 10537370 frs-core:DeferredTaxation 2021-01-01 2021-12-31 10537370 frs-core:DeferredTaxation 2020-12-31 10537370 frs-core:DeferredTaxation 2021-12-31 10537370 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 10537370 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 10537370 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10537370 frs-core:ProvisionsDeferredTax 2021-12-31 10537370 frs-core:OtherDeferredTax 2021-12-31 10537370 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 10537370 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 10537370 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 10537370 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 10537370 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 10537370 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10537370 frs-core:Provisions 2021-01-01 2021-12-31 10537370 frs-core:Provisions 2020-12-31 10537370 frs-core:Provisions 2021-12-31 10537370 frs-core:Provisions 2021-01-01 2021-12-31 10537370 frs-core:Provisions 2020-12-31 10537370 frs-core:Provisions 2021-12-31 10537370 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 10537370 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 10537370 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 10537370 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 10537370 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 10537370 frs-core:TaxCreditsDeferredTax 2021-12-31 10537370 frs-core:CostValuation 2020-12-31 10537370 frs-core:AdditionsToInvestments 2021-12-31 10537370 frs-core:DisposalsRepaymentsInvestments 2021-12-31 10537370 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 10537370 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 10537370 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 10537370 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 10537370 frs-core:CostValuation 2021-12-31 10537370 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 10537370 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 10537370 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 10537370 frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:ListedExchangeTraded 2020-12-31 10537370 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 10537370 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 10537370 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10537370 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:UnlistedNon-exchangeTraded 2020-12-31 10537370 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 10537370 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 10537370 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10537370 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 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frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 10537370
ZAYVEST LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2022
AMK ASSOCIATES
938 LEEDS ROAD
BRADFORD
BD3 8EY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10537370
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 600 1,200
600 1,200
CURRENT ASSETS
Debtors 5 7,000 7,000
Cash at bank and in hand 50,487 80,332
57,487 87,332
Creditors: Amounts Falling Due Within One Year 6 (1,494 ) (14,612 )
NET CURRENT ASSETS (LIABILITIES) 55,993 72,720
TOTAL ASSETS LESS CURRENT LIABILITIES 56,593 73,920
Creditors: Amounts Falling Due After More Than One Year 7 (36,899 ) (47,528 )
NET ASSETS 19,694 26,392
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 19,594 26,292
SHAREHOLDERS' FUNDS 19,694 26,392
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr LIAKAT KHAN
Director
24/12/2023
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
ZAYVEST LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10537370 . The registered office is Unit 10 Sovereign Court, 8 Graham Street, Birmingham, B1 3JR.
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 the FRS 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:
Motor Vehicles 20% Straight Line Method
Computer Equipment 20% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 3 3
3 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2022 3,000 1,200 4,200
As at 31 December 2022 3,000 1,200 4,200
Depreciation
As at 1 January 2022 1,800 1,200 3,000
Provided during the period 600 - 600
As at 31 December 2022 2,400 1,200 3,600
Net Book Value
As at 31 December 2022 600 - 600
As at 1 January 2022 1,200 - 1,200
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5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 5,000 5,000
Prepayments and accrued income 2,000 2,000
7,000 7,000
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Corporation tax - 13,137
Other taxes and social security 594 575
Accruals and deferred income 900 900
1,494 14,612
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 36,689 47,338
Directors loan account 210 190
36,899 47,528
8. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
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