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2023-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 13613883 dpl-frs:Item8 2022-10-01 2023-09-30 13613883 dpl-frs:Item8 2022-09-30 13613883 dpl-frs:Item8 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 13613883 dpl-frs:Item9 2022-10-01 2023-09-30 13613883 dpl-frs:Item9 2022-09-30 13613883 dpl-frs:Item9 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 13613883 dpl-frs:Item10 2022-10-01 2023-09-30 13613883 dpl-frs:Item10 2022-09-30 13613883 dpl-frs:Item10 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 13613883 dpl-frs:Item11 2022-10-01 2023-09-30 13613883 dpl-frs:Item11 2022-09-30 13613883 dpl-frs:Item11 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 13613883 dpl-frs:Item12 2022-10-01 2023-09-30 13613883 dpl-frs:Item12 2022-09-30 13613883 dpl-frs:Item12 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 13613883 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 13613883 1 2022-10-01 2023-09-30 13613883 frs-countries:EnglandWales 2022-10-01 2023-09-30 13613883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-09 13613883 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 13613883 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-09-30 13613883 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-09-30 13613883 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-10 2022-09-30 13613883 frs-core:AllSubsidiaries 2021-09-10 2022-09-30 13613883 frs-core:KeyManagementPersonnel 2021-09-10 2022-09-30 13613883 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-10 2022-09-30 13613883 frs-core:OtherRelatedParties 2021-09-10 2022-09-30 13613883 2021-09-09 13613883 2022-09-30 13613883 2021-09-10 2022-09-30 13613883 frs-core:CurrentFinancialInstruments 2022-09-30 13613883 frs-core:CurrentFinancialInstruments 2021-09-10 2022-09-30 13613883 frs-core:Non-currentFinancialInstruments 2022-09-30 13613883 frs-core:Non-currentFinancialInstruments 2021-09-10 2022-09-30 13613883 frs-core:CurrentFinancialInstruments 2021-09-10 2022-09-30 13613883 frs-core:CurrentFinancialInstruments 2022-09-30 13613883 frs-core:AfterOneYear 2021-09-10 2022-09-30 13613883 frs-core:BetweenOneFiveYears 2021-09-10 2022-09-30 13613883 frs-core:BetweenOneFiveYears 2022-09-30 13613883 frs-core:ComputerEquipment 2022-09-30 13613883 frs-core:ComputerEquipment 2021-09-10 2022-09-30 13613883 frs-core:ComputerEquipment 2021-09-09 13613883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 13613883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-10 2022-09-30 13613883 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-09 13613883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 13613883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-10 2022-09-30 13613883 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-09 13613883 frs-core:FurnitureFittings 2022-09-30 13613883 frs-core:FurnitureFittings 2021-09-10 2022-09-30 13613883 frs-core:FurnitureFittings 2021-09-09 13613883 frs-core:NetGoodwill 2022-09-30 13613883 frs-core:NetGoodwill 2021-09-10 2022-09-30 13613883 frs-core:NetGoodwill 2021-09-09 13613883 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 13613883 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-10 2022-09-30 13613883 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-09 13613883 frs-core:LandBuildings 2022-09-30 13613883 frs-core:LandBuildings 2021-09-10 2022-09-30 13613883 frs-core:LandBuildings 2021-09-09 13613883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 13613883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-10 2022-09-30 13613883 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-09 13613883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 13613883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-10 2022-09-30 13613883 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-09 13613883 frs-core:MoreThanFiveYears 2021-09-10 2022-09-30 13613883 frs-core:MoreThanFiveYears 2022-09-30 13613883 frs-core:MotorVehicles 2022-09-30 13613883 frs-core:MotorVehicles 2021-09-10 2022-09-30 13613883 frs-core:MotorVehicles 2021-09-09 13613883 frs-core:OtherResidualIntangibleAssets 2022-09-30 13613883 frs-core:OtherResidualIntangibleAssets 2021-09-10 2022-09-30 13613883 frs-core:OtherResidualIntangibleAssets 2021-09-09 13613883 frs-core:PlantMachinery 2022-09-30 13613883 frs-core:PlantMachinery 2021-09-10 2022-09-30 13613883 frs-core:PlantMachinery 2021-09-09 13613883 frs-core:Secured 2022-09-30 13613883 frs-core:Unsecured 2022-09-30 13613883 frs-core:WithinOneYear 2021-09-10 2022-09-30 13613883 frs-core:WithinOneYear 2022-09-30 13613883 frs-core:CapitalRedemptionReserve 2021-09-10 2022-09-30 13613883 frs-core:CapitalRedemptionReserve 2021-09-09 13613883 frs-core:CapitalRedemptionReserve 2022-09-30 13613883 frs-core:OtherReservesSubtotal 2021-09-10 2022-09-30 13613883 frs-core:OtherReservesSubtotal 2021-09-09 13613883 frs-core:OtherReservesSubtotal 2022-09-30 13613883 frs-core:RevaluationReserve 2021-09-10 2022-09-30 13613883 frs-core:RevaluationReserve 2021-09-09 13613883 frs-core:RevaluationReserve 2022-09-30 13613883 frs-core:SharePremium 2021-09-10 2022-09-30 13613883 frs-core:SharePremium 2021-09-09 13613883 frs-core:SharePremium 2022-09-30 13613883 frs-core:ShareCapital 2021-09-10 2022-09-30 13613883 frs-core:ShareCapital 2021-09-09 13613883 frs-core:ShareCapital 2022-09-30 13613883 frs-core:RetainedEarningsAccumulatedLosses 2021-09-10 2022-09-30 13613883 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-09 13613883 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 13613883 frs-core:RetainedEarningsAccumulatedLosses 2021-09-09 13613883 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 13613883 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-09 13613883 frs-countries:UnitedKingdom 2021-09-10 2022-09-30 13613883 frs-countries:Europe 2021-09-10 2022-09-30 13613883 frs-countries:NorthAmerica 2021-09-10 2022-09-30 13613883 frs-countries:SouthAmerica 2021-09-10 2022-09-30 13613883 frs-countries:Asia 2021-09-10 2022-09-30 13613883 frs-countries:RestWorldOutsideUK 2021-09-10 2022-09-30 13613883 frs-bus:HighestPaidDirector 2021-09-10 2022-09-30 13613883 frs-bus:PrivateLimitedCompanyLtd 2021-09-10 2022-09-30 13613883 frs-bus:CompanyLimitedByGuarantee 2021-09-10 2022-09-30 13613883 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-10 2022-09-30 13613883 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-10 2022-09-30 13613883 frs-bus:FullAccounts 2021-09-10 2022-09-30 13613883 frs-bus:FilletedAccounts 2021-09-10 2022-09-30 13613883 frs-bus:AbridgedAccounts 2021-09-10 2022-09-30 13613883 frs-bus:FRS102 2021-09-10 2022-09-30 13613883 frs-bus:MediumEntities 2021-09-10 2022-09-30 13613883 frs-bus:SmallEntities 2021-09-10 2022-09-30 13613883 frs-bus:EntityHasNeverTraded 2021-09-10 2022-09-30 13613883 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-10 2022-09-30 13613883 frs-bus:Audited 2021-09-10 2022-09-30 13613883 frs-bus:AuditExempt-NoAccountantsReport 2021-09-10 2022-09-30 13613883 frs-bus:AuditExemptWithAccountantsReport 2021-09-10 2022-09-30 13613883 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-10 2022-09-30 13613883 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-10 2022-09-30 13613883 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-10 2022-09-30 13613883 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-10 2022-09-30 13613883 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-10 2022-09-30 13613883 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-10 2022-09-30 13613883 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-10 2022-09-30 13613883 frs-bus:OrdinaryShareClass1 2021-09-10 2022-09-30 13613883 frs-bus:OrdinaryShareClass1 2021-09-09 13613883 frs-bus:OrdinaryShareClass1 2022-09-30 13613883 frs-bus:OrdinaryShareClass2 2021-09-10 2022-09-30 13613883 frs-bus:OrdinaryShareClass2 2021-09-09 13613883 frs-bus:OrdinaryShareClass2 2022-09-30 13613883 frs-bus:OrdinaryShareClass3 2021-09-10 2022-09-30 13613883 frs-bus:OrdinaryShareClass3 2021-09-09 13613883 frs-bus:OrdinaryShareClass3 2022-09-30 13613883 frs-bus:OrdinaryShareClass4 2021-09-10 2022-09-30 13613883 frs-bus:OrdinaryShareClass4 2021-09-09 13613883 frs-bus:OrdinaryShareClass4 2022-09-30 13613883 frs-bus:OrdinaryShareClass5 2021-09-10 2022-09-30 13613883 frs-bus:OrdinaryShareClass5 2021-09-09 13613883 frs-bus:OrdinaryShareClass5 2022-09-30 13613883 frs-bus:PreferenceShareClass1 2021-09-10 2022-09-30 13613883 frs-bus:PreferenceShareClass1 2021-09-09 13613883 frs-bus:PreferenceShareClass1 2022-09-30 13613883 frs-bus:PreferenceShareClass2 2021-09-10 2022-09-30 13613883 frs-bus:PreferenceShareClass2 2021-09-09 13613883 frs-bus:PreferenceShareClass2 2022-09-30 13613883 frs-bus:PreferenceShareClass3 2021-09-10 2022-09-30 13613883 frs-bus:PreferenceShareClass3 2021-09-09 13613883 frs-bus:PreferenceShareClass3 2022-09-30 13613883 frs-bus:PreferenceShareClass4 2021-09-10 2022-09-30 13613883 frs-bus:PreferenceShareClass4 2021-09-09 13613883 frs-bus:PreferenceShareClass4 2022-09-30 13613883 frs-bus:PreferenceShareClass5 2021-09-10 2022-09-30 13613883 frs-bus:PreferenceShareClass5 2021-09-09 13613883 frs-bus:PreferenceShareClass5 2022-09-30 13613883 1 2021-09-10 2022-09-30 13613883 1 2022-09-30 13613883 1 2021-09-10 2022-09-30 13613883 frs-core:LeasedAssets 2021-09-10 2022-09-30 13613883 frs-core:OwnedAssets 2021-09-10 2022-09-30 13613883 frs-core:CurrencyRisk 2021-09-10 2022-09-30 13613883 frs-core:MarketRisk 2021-09-10 2022-09-30 13613883 frs-core:InterestRateRisk 2021-09-10 2022-09-30 13613883 frs-core:DeferredTaxation 2021-09-10 2022-09-30 13613883 frs-core:DeferredTaxation 2021-09-09 13613883 frs-core:DeferredTaxation 2022-09-30 13613883 frs-core:OtherProvisionsContingentLiabilities 2021-09-10 2022-09-30 13613883 frs-core:OtherProvisionsContingentLiabilities 2021-09-09 13613883 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 13613883 frs-core:ProvisionsDeferredTax 2022-09-30 13613883 frs-core:OtherDeferredTax 2022-09-30 13613883 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 13613883 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 13613883 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 13613883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-10 2022-09-30 13613883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-09 13613883 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 13613883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-10 2022-09-30 13613883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-09 13613883 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 13613883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-10 2022-09-30 13613883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-09 13613883 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 13613883 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 13613883 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 13613883 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 13613883 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 13613883 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 13613883 frs-core:TaxCreditsDeferredTax 2022-09-30 13613883 frs-core:CostValuation 2021-09-09 13613883 frs-core:AdditionsToInvestments 2022-09-30 13613883 frs-core:DisposalsRepaymentsInvestments 2022-09-30 13613883 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-09-30 13613883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-09-30 13613883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-09-30 13613883 frs-core:OtherIncreaseDecreaseInInvestments 2022-09-30 13613883 frs-core:CostValuation 2022-09-30 13613883 frs-core:ProvisionsForImpairmentInvestments 2021-09-09 13613883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 13613883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 13613883 frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:ListedExchangeTraded 2021-09-09 13613883 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-09 13613883 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-09 13613883 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13613883 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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frs-core:CurrentFinancialInstruments 19 2022-09-30 13613883 frs-core:Non-currentFinancialInstruments 19 2022-09-30 13613883 20 2021-09-10 2022-09-30 13613883 frs-core:CurrentFinancialInstruments 20 2022-09-30 13613883 frs-core:Non-currentFinancialInstruments 20 2022-09-30 13613883 dpl-frs:Item1 2021-09-10 2022-09-30 13613883 dpl-frs:Item1 2021-09-09 13613883 dpl-frs:Item1 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item1 2021-09-10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item1 2021-09-09 13613883 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-10 2022-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-10 2022-09-30 13613883 dpl-frs:Item2 2021-09-10 2022-09-30 13613883 dpl-frs:Item2 2021-09-09 13613883 dpl-frs:Item2 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item2 2021-09-10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item2 2021-09-09 13613883 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 13613883 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2021-09-10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item7 2021-09-09 13613883 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-10 2022-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-10 2022-09-30 13613883 dpl-frs:Item8 2021-09-10 2022-09-30 13613883 dpl-frs:Item8 2021-09-09 13613883 dpl-frs:Item8 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item8 2021-09-10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item8 2021-09-09 13613883 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-10 2022-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-10 2022-09-30 13613883 dpl-frs:Item9 2021-09-10 2022-09-30 13613883 dpl-frs:Item9 2021-09-09 13613883 dpl-frs:Item9 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item9 2021-09-10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item9 2021-09-09 13613883 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 13613883 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2022-09-30 13613883 dpl-frs:Item12 2021-09-10 2022-09-30 13613883 dpl-frs:Item12 2021-09-09 13613883 dpl-frs:Item12 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item12 2021-09-10 2022-09-30 13613883 dpl-frs:CostSales dpl-frs:Item12 2021-09-09 13613883 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 13613883 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-10 2022-09-30 13613883 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-10 2022-09-30 13613883 1 2021-09-10 2022-09-30 13613883 frs-countries:EnglandWales 2021-09-10 2022-09-30
Registered number: 13613883
Harry Michael Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13613883
30 September 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 13,791 10,683
13,791 10,683
CURRENT ASSETS
Debtors 4 3,557 -
Cash at bank and in hand 44,219 57,104
47,776 57,104
Creditors: Amounts Falling Due Within One Year 5 (12,809 ) (19,988 )
NET CURRENT ASSETS (LIABILITIES) 34,967 37,116
TOTAL ASSETS LESS CURRENT LIABILITIES 48,758 47,799
NET ASSETS 48,758 47,799
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 48,658 47,699
SHAREHOLDERS' FUNDS 48,758 47,799
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Page 2
For the year ending 30 September 2023 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
T Michael
Director
2 February 2024
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 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services and sale of goods.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided.

Sale of goods

Turnover from the sale of goods is recognised when the risks and rewards of ownership pass to the customer.
1.3. 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:
Plant & Machinery 25% Reducing balance
1.4. 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.
1.5. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using effective interest method.
1.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: NIL)
- -
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 12,247
Additions 7,547
As at 30 September 2023 19,794
Depreciation
As at 1 October 2022 1,564
Provided during the period 4,439
As at 30 September 2023 6,003
Net Book Value
As at 30 September 2023 13,791
As at 1 October 2022 10,683
4. Debtors
30 September 2023 30 September 2022
£ £
Due within one year
Trade debtors 350 -
Other debtors 3,207 -
3,557 -
5. Creditors: Amounts Falling Due Within One Year
30 September 2023 30 September 2022
£ £
Other creditors 5,367 11,276
Taxation and social security 7,442 8,712
12,809 19,988
6. Share Capital
30 September 2023 30 September 2022
£ £
Allotted, Called up and fully paid 100 100
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7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Theoharry Michael (10,196 ) 48,324 (35,000 ) - 3,128
The above loan is unsecured, interest free and repayable on demand. The loan was repaid within 9 months of the year end.
8. Related Party Transactions
H Michael
The above is a related party by virtue of being the director.
During the period the related party drew monies from his loan account and paid expenses on behalf of the company.
At the balance sheet date the company was owed by the director £3,128 (2022: owed £10,196)
No interest has been charged on this loan during the period.
9. Ultimate Controlling Party
The company's ultimate controlling party is H Michael by virtue of his ownership of 100% of the issued share capital in the company.
10. General Information
Harry Michael Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13613883 . The registered office is Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.
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