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frs-bus:OrdinaryShareClass1 2022-12-31 07664668 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 07664668 frs-bus:OrdinaryShareClass2 2021-12-31 07664668 frs-bus:OrdinaryShareClass2 2022-12-31 07664668 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 07664668 frs-bus:OrdinaryShareClass3 2021-12-31 07664668 frs-bus:OrdinaryShareClass3 2022-12-31 07664668 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 07664668 frs-bus:OrdinaryShareClass4 2021-12-31 07664668 frs-bus:OrdinaryShareClass4 2022-12-31 07664668 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 07664668 frs-bus:OrdinaryShareClass5 2021-12-31 07664668 frs-bus:OrdinaryShareClass5 2022-12-31 07664668 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 07664668 frs-bus:PreferenceShareClass1 2021-12-31 07664668 frs-bus:PreferenceShareClass1 2022-12-31 07664668 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 07664668 frs-bus:PreferenceShareClass2 2021-12-31 07664668 frs-bus:PreferenceShareClass2 2022-12-31 07664668 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 07664668 frs-bus:PreferenceShareClass3 2021-12-31 07664668 frs-bus:PreferenceShareClass3 2022-12-31 07664668 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 07664668 frs-bus:PreferenceShareClass4 2021-12-31 07664668 frs-bus:PreferenceShareClass4 2022-12-31 07664668 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 07664668 frs-bus:PreferenceShareClass5 2021-12-31 07664668 frs-bus:PreferenceShareClass5 2022-12-31 07664668 1 2022-01-01 2022-12-31 07664668 1 2022-12-31 07664668 1 2022-01-01 2022-12-31 07664668 frs-core:LeasedAssets 2022-01-01 2022-12-31 07664668 frs-core:OwnedAssets 2022-01-01 2022-12-31 07664668 frs-core:CurrencyRisk 2022-01-01 2022-12-31 07664668 frs-core:MarketRisk 2022-01-01 2022-12-31 07664668 frs-core:InterestRateRisk 2022-01-01 2022-12-31 07664668 frs-core:DeferredTaxation 2022-01-01 2022-12-31 07664668 frs-core:DeferredTaxation 2021-12-31 07664668 frs-core:DeferredTaxation 2022-12-31 07664668 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 07664668 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 07664668 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 07664668 frs-core:ProvisionsDeferredTax 2022-12-31 07664668 frs-core:OtherDeferredTax 2022-12-31 07664668 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 07664668 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 07664668 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 07664668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 07664668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 07664668 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 07664668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 07664668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 07664668 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 07664668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 07664668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 07664668 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 07664668 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 07664668 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 07664668 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 07664668 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 07664668 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 07664668 frs-core:TaxCreditsDeferredTax 2022-12-31 07664668 frs-core:CostValuation 2021-12-31 07664668 frs-core:AdditionsToInvestments 2022-12-31 07664668 frs-core:DisposalsRepaymentsInvestments 2022-12-31 07664668 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 07664668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 07664668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 07664668 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 07664668 frs-core:CostValuation 2022-12-31 07664668 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 07664668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 07664668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 07664668 frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:ListedExchangeTraded 2021-12-31 07664668 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 07664668 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 07664668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 07664668 frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:UnlistedNon-exchangeTraded 2021-12-31 07664668 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 07664668 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 07664668 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 07664668 dpl-frs:CostSales 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales 2021-12-31 07664668 dpl-frs:CostSales 2022-12-31 07664668 dpl-frs:DistributionCosts 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses 2022-01-01 2022-12-31 07664668 frs-bus:Director1 2022-01-01 2022-12-31 07664668 frs-bus:Director1 2021-12-31 07664668 frs-bus:Director1 2022-12-31 07664668 frs-bus:Director2 2022-01-01 2022-12-31 07664668 frs-bus:Director2 2021-12-31 07664668 frs-bus:Director2 2022-12-31 07664668 frs-bus:Director3 2022-01-01 2022-12-31 07664668 frs-bus:Director3 2021-12-31 07664668 frs-bus:Director3 2022-12-31 07664668 frs-bus:Director4 2022-01-01 2022-12-31 07664668 frs-bus:Director4 2021-12-31 07664668 frs-bus:Director4 2022-12-31 07664668 1 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 1 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 1 2022-12-31 07664668 2 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 2 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 2 2022-12-31 07664668 3 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 3 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 3 2022-12-31 07664668 4 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 4 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 4 2022-12-31 07664668 5 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 5 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 5 2022-12-31 07664668 6 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 6 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 6 2022-12-31 07664668 7 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 7 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 7 2022-12-31 07664668 8 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 8 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 8 2022-12-31 07664668 9 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 9 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 9 2022-12-31 07664668 10 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 10 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 10 2022-12-31 07664668 11 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 11 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 11 2022-12-31 07664668 12 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 12 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 12 2022-12-31 07664668 13 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 13 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 13 2022-12-31 07664668 14 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 14 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 14 2022-12-31 07664668 15 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 15 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 15 2022-12-31 07664668 16 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 16 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 16 2022-12-31 07664668 17 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 17 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 17 2022-12-31 07664668 18 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 18 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 18 2022-12-31 07664668 19 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 19 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 19 2022-12-31 07664668 20 2022-01-01 2022-12-31 07664668 frs-core:CurrentFinancialInstruments 20 2022-12-31 07664668 frs-core:Non-currentFinancialInstruments 20 2022-12-31 07664668 dpl-frs:Item1 2022-01-01 2022-12-31 07664668 dpl-frs:Item1 2021-12-31 07664668 dpl-frs:Item1 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 07664668 dpl-frs:Item2 2022-01-01 2022-12-31 07664668 dpl-frs:Item2 2021-12-31 07664668 dpl-frs:Item2 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 07664668 dpl-frs:Item3 2022-01-01 2022-12-31 07664668 dpl-frs:Item3 2021-12-31 07664668 dpl-frs:Item3 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 07664668 dpl-frs:Item4 2022-01-01 2022-12-31 07664668 dpl-frs:Item4 2021-12-31 07664668 dpl-frs:Item4 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 07664668 dpl-frs:Item5 2022-01-01 2022-12-31 07664668 dpl-frs:Item5 2021-12-31 07664668 dpl-frs:Item5 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 07664668 dpl-frs:Item6 2022-01-01 2022-12-31 07664668 dpl-frs:Item6 2021-12-31 07664668 dpl-frs:Item6 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 07664668 dpl-frs:Item7 2022-01-01 2022-12-31 07664668 dpl-frs:Item7 2021-12-31 07664668 dpl-frs:Item7 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 07664668 dpl-frs:Item8 2022-01-01 2022-12-31 07664668 dpl-frs:Item8 2021-12-31 07664668 dpl-frs:Item8 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 07664668 dpl-frs:Item9 2022-01-01 2022-12-31 07664668 dpl-frs:Item9 2021-12-31 07664668 dpl-frs:Item9 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 07664668 dpl-frs:Item10 2022-01-01 2022-12-31 07664668 dpl-frs:Item10 2021-12-31 07664668 dpl-frs:Item10 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 07664668 dpl-frs:Item11 2022-01-01 2022-12-31 07664668 dpl-frs:Item11 2021-12-31 07664668 dpl-frs:Item11 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 07664668 dpl-frs:Item12 2022-01-01 2022-12-31 07664668 dpl-frs:Item12 2021-12-31 07664668 dpl-frs:Item12 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 07664668 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 07664668 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07664668 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 07664668 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 07664668 1 2022-01-01 2022-12-31 07664668 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 07664668
Allied London Development Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07664668
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,711 57,438
Investments 5 - 1
47,711 57,439
CURRENT ASSETS
Debtors 6 5,303,154 16,596,403
Cash at bank and in hand 5,441,073 1,303,258
10,744,227 17,899,661
Creditors: Amounts Falling Due Within One Year 7 (3,868,355 ) (9,551,180 )
NET CURRENT ASSETS (LIABILITIES) 6,875,872 8,348,481
TOTAL ASSETS LESS CURRENT LIABILITIES 6,923,583 8,405,920
NET ASSETS 6,923,583 8,405,920
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 6,923,483 8,405,820
SHAREHOLDERS' FUNDS 6,923,583 8,405,920
Page 1
Page 2
For the year ending 31 December 2023 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 Income Statement.
On behalf of the board
Mr Suresh Gorasia
Director
9 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Allied London Development Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07664668 . The registered office is C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 2.3).
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.
2.2. Going Concern Disclosure
The directors have assessed the financial performance and note that as at 31 December 2023 the company had net assets of £6,923,583.
Management has undertaken a thorough going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The forecasts included some sensitivity on the income obtained, with expenditure being managed accordingly to maintain sufficient reserves. Furthermore, the company had a cash balance of £5,441,073 as at 31 December 2023 .
Therefore, the board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
2.3. Significant judgements and estimations
In preparing these financial statements, the directors consider that there are no significant judgements in applying the accounting policies. Nor are there any key sources of uncertainty.
2.4. Turnover
Turnover comprises the invoiced value of goods and services, being development management fees and cost recharges, net of Value Added Tax and trade discounts.
2.5. 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 Lease term
Fixtures & Fittings 33% straight line
Computer Equipment 33% years straight line
2.6. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.
Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.
Page 3
Page 4
2.7. 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 balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except:
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; 
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax.
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 4)
17 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 332,999 123,077 174,994 631,070
Additions - - 2,375 2,375
As at 31 December 2023 332,999 123,077 177,369 633,445
Depreciation
As at 1 January 2023 275,561 123,077 174,994 573,632
Provided during the period 11,448 - 654 12,102
As at 31 December 2023 287,009 123,077 175,648 585,734
Net Book Value
As at 31 December 2023 45,990 - 1,721 47,711
As at 1 January 2023 57,438 - - 57,438
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 January 2023 1
Disposals (1 )
As at 31 December 2023 -
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 1
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 269,412 -
Prepayments and accrued income 137,102 -
Other debtors 521,812 11,139,839
Corporation tax recoverable assets 3,579,063 3,579,063
Amounts owed by group undertakings 1,050 250,000
Amounts owed by related parties 794,715 1,627,501
5,303,154 16,596,403
Amounts due from group undertakings and related parties are repayable on demand and not interest bearing.
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 70,666 -
Other creditors 538,218 250,970
Accruals and deferred income 1,081,548 624,890
Amounts owed to group undertakings 2,177,923 8,675,320
3,868,355 9,551,180
Amounts due to group undertakings are repayable on demand and not interest bearing.
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Financial Instruments
The company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments held at fair value through profit and loss.
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10. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are 100% owned members of the same group. There are no other related party transactions other than as disclosed.
Allied London Development Management Three Limited
The directors of Allied London Development Management Limited are also directors of Allied London Development Management Three Limited. The company is owed £201,659 (2022: £86,630) from Allied London Development Management Three Limited.
Allied London Development Management Four Limited
Allied London Development Management Limited share commonon directors with Allied London Development Management Four Limited. The company is owed £590,455 (2022: £nil) from Allied London Development Management Four Limited.
Versa Manchester Studios Limited
Allied London Development Management Limited share common directors with Versa Manchester Studios Limited. The company is owed £2,601 (2022: £nil) from Versa Manchester Studios Limited.
Transactions with directors
The loans made from the company are not subject to interest and are repayable on demand.
At 31 December 2023 , Allied London Development Management Limited was owed £nil from directors (including a former director) of the company (2022: £11,012,500). All amounts were repaid by the directors during the year.
11. Ultimate Controlling Party
The company's immediate parent company is Capital Properties (UK) Two Limited, a company registered in England & Wales. The ultimate parent company is Capital Holdco Limited, a company registered in the British Virgin Islands.
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