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OC398708 frs-core:Non-currentFinancialInstruments 20 2022-12-31 OC398708 dpl-frs:Item1 2022-01-01 2022-12-31 OC398708 dpl-frs:Item1 2021-12-31 OC398708 dpl-frs:Item1 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 OC398708 dpl-frs:Item2 2022-01-01 2022-12-31 OC398708 dpl-frs:Item2 2021-12-31 OC398708 dpl-frs:Item2 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 OC398708 dpl-frs:Item3 2022-01-01 2022-12-31 OC398708 dpl-frs:Item3 2021-12-31 OC398708 dpl-frs:Item3 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 OC398708 dpl-frs:Item4 2022-01-01 2022-12-31 OC398708 dpl-frs:Item4 2021-12-31 OC398708 dpl-frs:Item4 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 OC398708 dpl-frs:Item5 2022-01-01 2022-12-31 OC398708 dpl-frs:Item5 2021-12-31 OC398708 dpl-frs:Item5 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 OC398708 dpl-frs:Item6 2022-01-01 2022-12-31 OC398708 dpl-frs:Item6 2021-12-31 OC398708 dpl-frs:Item6 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 OC398708 dpl-frs:Item7 2022-01-01 2022-12-31 OC398708 dpl-frs:Item7 2021-12-31 OC398708 dpl-frs:Item7 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 OC398708 dpl-frs:Item8 2022-01-01 2022-12-31 OC398708 dpl-frs:Item8 2021-12-31 OC398708 dpl-frs:Item8 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 OC398708 dpl-frs:Item9 2022-01-01 2022-12-31 OC398708 dpl-frs:Item9 2021-12-31 OC398708 dpl-frs:Item9 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 OC398708 dpl-frs:Item10 2022-01-01 2022-12-31 OC398708 dpl-frs:Item10 2021-12-31 OC398708 dpl-frs:Item10 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 OC398708 dpl-frs:Item11 2022-01-01 2022-12-31 OC398708 dpl-frs:Item11 2021-12-31 OC398708 dpl-frs:Item11 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 OC398708 dpl-frs:Item12 2022-01-01 2022-12-31 OC398708 dpl-frs:Item12 2021-12-31 OC398708 dpl-frs:Item12 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 OC398708 1 2022-01-01 2022-12-31 OC398708 frs-countries:EnglandWales 2022-01-01 2022-12-31 OC398708 frs-bus:PartnerLLP3 2022-01-01 2022-12-31 OC398708 frs-bus:PartnerLLP3 2022-12-31 OC398708 frs-bus:PartnerLLP3 2022-12-31 OC398708 frs-bus:PartnerLLP1 2022-01-01 2022-12-31 OC398708 frs-bus:PartnerLLP1 2022-12-31 OC398708 frs-bus:PartnerLLP1 2022-12-31 OC398708 frs-bus:PartnerLLP4 2022-01-01 2022-12-31 OC398708 frs-bus:PartnerLLP4 2022-12-31 OC398708 frs-bus:PartnerLLP4 2022-12-31 OC398708 frs-bus:PartnerLLP2 2022-01-01 2022-12-31 OC398708 frs-bus:PartnerLLP2 2022-12-31 OC398708 frs-bus:PartnerLLP2 2022-12-31 OC398708 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 OC398708 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 OC398708 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 OC398708 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 OC398708 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 OC398708 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 OC398708 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 OC398708 2020-12-31 OC398708 2021-12-31 OC398708 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 2021-12-31 OC398708 frs-core:AfterOneYear 2021-01-01 2021-12-31 OC398708 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 OC398708 frs-core:BetweenOneFiveYears 2021-12-31 OC398708 frs-core:ComputerEquipment 2021-12-31 OC398708 frs-core:ComputerEquipment 2021-01-01 2021-12-31 OC398708 frs-core:ComputerEquipment 2020-12-31 OC398708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 OC398708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 OC398708 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 OC398708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 OC398708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 OC398708 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 OC398708 frs-core:FurnitureFittings 2021-12-31 OC398708 frs-core:FurnitureFittings 2021-01-01 2021-12-31 OC398708 frs-core:FurnitureFittings 2020-12-31 OC398708 frs-core:NetGoodwill 2021-12-31 OC398708 frs-core:NetGoodwill 2021-01-01 2021-12-31 OC398708 frs-core:NetGoodwill 2020-12-31 OC398708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 OC398708 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 OC398708 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 OC398708 frs-core:LandBuildings 2021-12-31 OC398708 frs-core:LandBuildings 2021-01-01 2021-12-31 OC398708 frs-core:LandBuildings 2020-12-31 OC398708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 OC398708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 OC398708 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 OC398708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 OC398708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 OC398708 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 OC398708 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 OC398708 frs-core:MoreThanFiveYears 2021-12-31 OC398708 frs-core:MotorVehicles 2021-12-31 OC398708 frs-core:MotorVehicles 2021-01-01 2021-12-31 OC398708 frs-core:MotorVehicles 2020-12-31 OC398708 frs-core:OtherResidualIntangibleAssets 2021-12-31 OC398708 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 OC398708 frs-core:OtherResidualIntangibleAssets 2020-12-31 OC398708 frs-core:PlantMachinery 2021-12-31 OC398708 frs-core:PlantMachinery 2021-01-01 2021-12-31 OC398708 frs-core:PlantMachinery 2020-12-31 OC398708 frs-core:Secured 2021-12-31 OC398708 frs-core:Unsecured 2021-12-31 OC398708 frs-core:WithinOneYear 2021-01-01 2021-12-31 OC398708 frs-core:WithinOneYear 2021-12-31 OC398708 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 OC398708 frs-core:CapitalRedemptionReserve 2020-12-31 OC398708 frs-core:CapitalRedemptionReserve 2021-12-31 OC398708 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 OC398708 frs-core:OtherReservesSubtotal 2020-12-31 OC398708 frs-core:OtherReservesSubtotal 2021-12-31 OC398708 frs-core:RevaluationReserve 2021-01-01 2021-12-31 OC398708 frs-core:RevaluationReserve 2020-12-31 OC398708 frs-core:RevaluationReserve 2021-12-31 OC398708 frs-core:SharePremium 2021-01-01 2021-12-31 OC398708 frs-core:SharePremium 2020-12-31 OC398708 frs-core:SharePremium 2021-12-31 OC398708 frs-core:ShareCapital 2021-01-01 2021-12-31 OC398708 frs-core:ShareCapital 2020-12-31 OC398708 frs-core:ShareCapital 2021-12-31 OC398708 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 OC398708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 OC398708 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 OC398708 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 OC398708 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 OC398708 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 OC398708 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 OC398708 frs-countries:Europe 2021-01-01 2021-12-31 OC398708 frs-countries:NorthAmerica 2021-01-01 2021-12-31 OC398708 frs-countries:SouthAmerica 2021-01-01 2021-12-31 OC398708 frs-countries:Asia 2021-01-01 2021-12-31 OC398708 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 OC398708 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 OC398708 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 OC398708 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 OC398708 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 OC398708 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 OC398708 frs-bus:FullAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:FRS102 2021-01-01 2021-12-31 OC398708 frs-bus:MediumEntities 2021-01-01 2021-12-31 OC398708 frs-bus:SmallEntities 2021-01-01 2021-12-31 OC398708 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 OC398708 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 OC398708 frs-bus:Audited 2021-01-01 2021-12-31 OC398708 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 OC398708 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 OC398708 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 OC398708 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 OC398708 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 OC398708 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 OC398708 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 OC398708 frs-bus:OrdinaryShareClass1 2020-12-31 OC398708 frs-bus:OrdinaryShareClass1 2021-12-31 OC398708 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 OC398708 frs-bus:OrdinaryShareClass2 2020-12-31 OC398708 frs-bus:OrdinaryShareClass2 2021-12-31 OC398708 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 OC398708 frs-bus:OrdinaryShareClass3 2020-12-31 OC398708 frs-bus:OrdinaryShareClass3 2021-12-31 OC398708 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 OC398708 frs-bus:OrdinaryShareClass4 2020-12-31 OC398708 frs-bus:OrdinaryShareClass4 2021-12-31 OC398708 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 OC398708 frs-bus:OrdinaryShareClass5 2020-12-31 OC398708 frs-bus:OrdinaryShareClass5 2021-12-31 OC398708 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 OC398708 frs-bus:PreferenceShareClass1 2020-12-31 OC398708 frs-bus:PreferenceShareClass1 2021-12-31 OC398708 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 OC398708 frs-bus:PreferenceShareClass2 2020-12-31 OC398708 frs-bus:PreferenceShareClass2 2021-12-31 OC398708 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 OC398708 frs-bus:PreferenceShareClass3 2020-12-31 OC398708 frs-bus:PreferenceShareClass3 2021-12-31 OC398708 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 OC398708 frs-bus:PreferenceShareClass4 2020-12-31 OC398708 frs-bus:PreferenceShareClass4 2021-12-31 OC398708 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 OC398708 frs-bus:PreferenceShareClass5 2020-12-31 OC398708 frs-bus:PreferenceShareClass5 2021-12-31 OC398708 1 2021-01-01 2021-12-31 OC398708 1 2021-12-31 OC398708 1 2021-01-01 2021-12-31 OC398708 frs-core:LeasedAssets 2021-01-01 2021-12-31 OC398708 frs-core:OwnedAssets 2021-01-01 2021-12-31 OC398708 frs-core:CurrencyRisk 2021-01-01 2021-12-31 OC398708 frs-core:MarketRisk 2021-01-01 2021-12-31 OC398708 frs-core:InterestRateRisk 2021-01-01 2021-12-31 OC398708 frs-core:DeferredTaxation 2021-01-01 2021-12-31 OC398708 frs-core:DeferredTaxation 2020-12-31 OC398708 frs-core:DeferredTaxation 2021-12-31 OC398708 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 OC398708 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 OC398708 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 OC398708 frs-core:ProvisionsDeferredTax 2021-12-31 OC398708 frs-core:OtherDeferredTax 2021-12-31 OC398708 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 OC398708 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 OC398708 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 OC398708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 OC398708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 OC398708 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 OC398708 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 OC398708 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 OC398708 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 OC398708 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 OC398708 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 OC398708 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 OC398708 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 OC398708 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 OC398708 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 OC398708 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 OC398708 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 OC398708 frs-core:TaxCreditsDeferredTax 2021-12-31 OC398708 frs-core:CostValuation 2020-12-31 OC398708 frs-core:AdditionsToInvestments 2021-12-31 OC398708 frs-core:DisposalsRepaymentsInvestments 2021-12-31 OC398708 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 OC398708 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 OC398708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 OC398708 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 OC398708 frs-core:CostValuation 2021-12-31 OC398708 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 OC398708 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 OC398708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 OC398708 frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:ListedExchangeTraded 2020-12-31 OC398708 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 OC398708 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 OC398708 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 OC398708 frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC398708 frs-core:UnlistedNon-exchangeTraded 2020-12-31 OC398708 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 OC398708 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC398708 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC398708 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC398708 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC398708 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 OC398708 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2021-12-31 OC398708 10 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 10 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 10 2021-12-31 OC398708 11 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 11 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 11 2021-12-31 OC398708 12 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 12 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 12 2021-12-31 OC398708 13 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 13 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 13 2021-12-31 OC398708 14 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 14 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 14 2021-12-31 OC398708 15 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 15 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 15 2021-12-31 OC398708 16 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 16 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 16 2021-12-31 OC398708 17 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 17 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 17 2021-12-31 OC398708 18 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 18 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 18 2021-12-31 OC398708 19 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 19 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 19 2021-12-31 OC398708 20 2021-01-01 2021-12-31 OC398708 frs-core:CurrentFinancialInstruments 20 2021-12-31 OC398708 frs-core:Non-currentFinancialInstruments 20 2021-12-31 OC398708 dpl-frs:Item1 2021-01-01 2021-12-31 OC398708 dpl-frs:Item1 2020-12-31 OC398708 dpl-frs:Item1 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 OC398708 dpl-frs:Item2 2021-01-01 2021-12-31 OC398708 dpl-frs:Item2 2020-12-31 OC398708 dpl-frs:Item2 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 OC398708 dpl-frs:Item3 2021-01-01 2021-12-31 OC398708 dpl-frs:Item3 2020-12-31 OC398708 dpl-frs:Item3 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 OC398708 dpl-frs:Item4 2021-01-01 2021-12-31 OC398708 dpl-frs:Item4 2020-12-31 OC398708 dpl-frs:Item4 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 OC398708 dpl-frs:Item5 2021-01-01 2021-12-31 OC398708 dpl-frs:Item5 2020-12-31 OC398708 dpl-frs:Item5 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 OC398708 dpl-frs:Item6 2021-01-01 2021-12-31 OC398708 dpl-frs:Item6 2020-12-31 OC398708 dpl-frs:Item6 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 OC398708 dpl-frs:Item7 2021-01-01 2021-12-31 OC398708 dpl-frs:Item7 2020-12-31 OC398708 dpl-frs:Item7 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 OC398708 dpl-frs:Item8 2021-01-01 2021-12-31 OC398708 dpl-frs:Item8 2020-12-31 OC398708 dpl-frs:Item8 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 OC398708 dpl-frs:Item9 2021-01-01 2021-12-31 OC398708 dpl-frs:Item9 2020-12-31 OC398708 dpl-frs:Item9 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 OC398708 dpl-frs:Item10 2021-01-01 2021-12-31 OC398708 dpl-frs:Item10 2020-12-31 OC398708 dpl-frs:Item10 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 OC398708 dpl-frs:Item11 2021-01-01 2021-12-31 OC398708 dpl-frs:Item11 2020-12-31 OC398708 dpl-frs:Item11 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 OC398708 dpl-frs:Item12 2021-01-01 2021-12-31 OC398708 dpl-frs:Item12 2020-12-31 OC398708 dpl-frs:Item12 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 OC398708 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 OC398708 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 OC398708 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 OC398708 1 2021-01-01 2021-12-31 OC398708 frs-countries:EnglandWales 2021-01-01 2021-12-31 OC398708 frs-bus:PartnerLLP3 2021-01-01 2021-12-31 OC398708 frs-bus:PartnerLLP3 2021-12-31 OC398708 frs-bus:PartnerLLP3 2021-12-31 OC398708 frs-bus:PartnerLLP1 2021-01-01 2021-12-31 OC398708 frs-bus:PartnerLLP1 2021-12-31 OC398708 frs-bus:PartnerLLP1 2021-12-31 OC398708 frs-bus:PartnerLLP4 2021-01-01 2021-12-31 OC398708 frs-bus:PartnerLLP4 2021-12-31 OC398708 frs-bus:PartnerLLP4 2021-12-31 OC398708 frs-bus:PartnerLLP2 2021-01-01 2021-12-31 OC398708 frs-bus:PartnerLLP2 2021-12-31 OC398708 frs-bus:PartnerLLP2 2021-12-31
Registered number: OC398708
Oakgate Garden Centre LLP
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC398708
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 20,000 20,000
Tangible Assets 4 838,254 790,895
858,254 810,895
CURRENT ASSETS
Stocks 5 101,267 94,750
Debtors 6 26,647 19,297
Cash at bank and in hand 79,780 139,017
207,694 253,064
Creditors: Amounts Falling Due Within One Year 7 (137,495 ) (149,849 )
NET CURRENT ASSETS (LIABILITIES) 70,199 103,215
TOTAL ASSETS LESS CURRENT LIABILITIES 928,453 914,110
Creditors: Amounts Falling Due After More Than One Year 8 (317,589 ) (326,606 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 610,864 587,504
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 610,864 587,504
610,864 587,504
610,864 587,504
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 610,864 587,504
610,864 587,504
Page 1
Page 2
For the year ending 31 December 2022 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
Mrs Valerie Newington
Partner
19/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 .... years.
1.4. 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:
Leasehold 0%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
1.5. 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.
1.6. 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.
2. Average Number of Employees
Average number of employees, including members, during the year was as follows: 32 (2021: 31)
32 31
Page 3
Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 20,000
As at 31 December 2022 20,000
Net Book Value
As at 31 December 2022 20,000
As at 1 January 2022 20,000
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2022 644,895 85,751 40,940 94,246 865,832
Additions - 9,800 16,500 48,184 74,484
As at 31 December 2022 644,895 95,551 57,440 142,430 940,316
Depreciation
As at 1 January 2022 - 22,387 24,650 27,900 74,937
Provided during the period - 7,472 8,199 11,454 27,125
As at 31 December 2022 - 29,859 32,849 39,354 102,062
Net Book Value
As at 31 December 2022 644,895 65,692 24,591 103,076 838,254
As at 1 January 2022 644,895 63,364 16,290 66,346 790,895
5. Stocks
2022 2021
£ £
Stock - materials and work in progress 101,267 94,750
101,267 94,750
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 22,172 13,669
Prepayments and accrued income 4,475 4,475
VAT - 1,153
26,647 19,297
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 122,661 138,496
PAYE/NI 4,693 6,903
VAT 6,379 -
Other creditors 1,182 1,870
Accruals and deferred income 2,580 2,580
137,495 149,849
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 317,589 326,606
317,589 326,606
9. General Information
Oakgate Garden Centre LLP is a limited liability partnership, incorporated in England & Wales, registered number OC398708 . The Registered Office is Oakgate Nursery, Ellerdine Heath, Nr Telford, Shropshire, TF6 6RL.
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