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10248319 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 10248319 dpl-frs:Item5 2022-07-01 2023-06-30 10248319 dpl-frs:Item5 2022-06-30 10248319 dpl-frs:Item5 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 10248319 dpl-frs:Item6 2022-07-01 2023-06-30 10248319 dpl-frs:Item6 2022-06-30 10248319 dpl-frs:Item6 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 10248319 dpl-frs:Item7 2022-07-01 2023-06-30 10248319 dpl-frs:Item7 2022-06-30 10248319 dpl-frs:Item7 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 10248319 dpl-frs:Item8 2022-07-01 2023-06-30 10248319 dpl-frs:Item8 2022-06-30 10248319 dpl-frs:Item8 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 10248319 dpl-frs:Item9 2022-07-01 2023-06-30 10248319 dpl-frs:Item9 2022-06-30 10248319 dpl-frs:Item9 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 10248319 dpl-frs:Item10 2022-07-01 2023-06-30 10248319 dpl-frs:Item10 2022-06-30 10248319 dpl-frs:Item10 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 10248319 dpl-frs:Item11 2022-07-01 2023-06-30 10248319 dpl-frs:Item11 2022-06-30 10248319 dpl-frs:Item11 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 10248319 dpl-frs:Item12 2022-07-01 2023-06-30 10248319 dpl-frs:Item12 2022-06-30 10248319 dpl-frs:Item12 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 10248319 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 10248319 1 2022-07-01 2023-06-30 10248319 frs-countries:EnglandWales 2022-07-01 2023-06-30 10248319 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10248319 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 10248319 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 10248319 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 10248319 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 10248319 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 10248319 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 10248319 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 10248319 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 10248319 2021-06-30 10248319 2022-06-30 10248319 2021-07-01 2022-06-30 10248319 frs-core:CurrentFinancialInstruments 2022-06-30 10248319 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10248319 frs-core:Non-currentFinancialInstruments 2022-06-30 10248319 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10248319 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10248319 frs-core:CurrentFinancialInstruments 2022-06-30 10248319 frs-core:AfterOneYear 2021-07-01 2022-06-30 10248319 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10248319 frs-core:BetweenOneFiveYears 2022-06-30 10248319 frs-core:ComputerEquipment 2022-06-30 10248319 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10248319 frs-core:ComputerEquipment 2021-06-30 10248319 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 10248319 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 10248319 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10248319 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 10248319 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 10248319 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10248319 frs-core:FurnitureFittings 2022-06-30 10248319 frs-core:FurnitureFittings 2021-07-01 2022-06-30 10248319 frs-core:FurnitureFittings 2021-06-30 10248319 frs-core:NetGoodwill 2022-06-30 10248319 frs-core:NetGoodwill 2021-07-01 2022-06-30 10248319 frs-core:NetGoodwill 2021-06-30 10248319 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 10248319 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 10248319 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10248319 frs-core:LandBuildings 2022-06-30 10248319 frs-core:LandBuildings 2021-07-01 2022-06-30 10248319 frs-core:LandBuildings 2021-06-30 10248319 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 10248319 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 10248319 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10248319 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 10248319 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 10248319 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10248319 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 10248319 frs-core:MoreThanFiveYears 2022-06-30 10248319 frs-core:MotorVehicles 2022-06-30 10248319 frs-core:MotorVehicles 2021-07-01 2022-06-30 10248319 frs-core:MotorVehicles 2021-06-30 10248319 frs-core:OtherResidualIntangibleAssets 2022-06-30 10248319 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 10248319 frs-core:OtherResidualIntangibleAssets 2021-06-30 10248319 frs-core:PlantMachinery 2022-06-30 10248319 frs-core:PlantMachinery 2021-07-01 2022-06-30 10248319 frs-core:PlantMachinery 2021-06-30 10248319 frs-core:Secured 2022-06-30 10248319 frs-core:Unsecured 2022-06-30 10248319 frs-core:WithinOneYear 2021-07-01 2022-06-30 10248319 frs-core:WithinOneYear 2022-06-30 10248319 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 10248319 frs-core:CapitalRedemptionReserve 2021-06-30 10248319 frs-core:CapitalRedemptionReserve 2022-06-30 10248319 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 10248319 frs-core:OtherReservesSubtotal 2021-06-30 10248319 frs-core:OtherReservesSubtotal 2022-06-30 10248319 frs-core:RevaluationReserve 2021-07-01 2022-06-30 10248319 frs-core:RevaluationReserve 2021-06-30 10248319 frs-core:RevaluationReserve 2022-06-30 10248319 frs-core:SharePremium 2021-07-01 2022-06-30 10248319 frs-core:SharePremium 2021-06-30 10248319 frs-core:SharePremium 2022-06-30 10248319 frs-core:ShareCapital 2021-07-01 2022-06-30 10248319 frs-core:ShareCapital 2021-06-30 10248319 frs-core:ShareCapital 2022-06-30 10248319 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 10248319 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 10248319 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10248319 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10248319 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 10248319 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 10248319 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 10248319 frs-countries:Europe 2021-07-01 2022-06-30 10248319 frs-countries:NorthAmerica 2021-07-01 2022-06-30 10248319 frs-countries:SouthAmerica 2021-07-01 2022-06-30 10248319 frs-countries:Asia 2021-07-01 2022-06-30 10248319 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 10248319 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 10248319 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 10248319 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 10248319 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 10248319 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 10248319 frs-bus:FullAccounts 2021-07-01 2022-06-30 10248319 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 10248319 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 10248319 frs-bus:FRS102 2021-07-01 2022-06-30 10248319 frs-bus:MediumEntities 2021-07-01 2022-06-30 10248319 frs-bus:SmallEntities 2021-07-01 2022-06-30 10248319 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 10248319 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 10248319 frs-bus:Audited 2021-07-01 2022-06-30 10248319 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 10248319 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 10248319 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10248319 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10248319 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10248319 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 10248319 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10248319 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10248319 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 10248319 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 10248319 frs-bus:OrdinaryShareClass1 2021-06-30 10248319 frs-bus:OrdinaryShareClass1 2022-06-30 10248319 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 10248319 frs-bus:OrdinaryShareClass2 2021-06-30 10248319 frs-bus:OrdinaryShareClass2 2022-06-30 10248319 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 10248319 frs-bus:OrdinaryShareClass3 2021-06-30 10248319 frs-bus:OrdinaryShareClass3 2022-06-30 10248319 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 10248319 frs-bus:OrdinaryShareClass4 2021-06-30 10248319 frs-bus:OrdinaryShareClass4 2022-06-30 10248319 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 10248319 frs-bus:OrdinaryShareClass5 2021-06-30 10248319 frs-bus:OrdinaryShareClass5 2022-06-30 10248319 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 10248319 frs-bus:PreferenceShareClass1 2021-06-30 10248319 frs-bus:PreferenceShareClass1 2022-06-30 10248319 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 10248319 frs-bus:PreferenceShareClass2 2021-06-30 10248319 frs-bus:PreferenceShareClass2 2022-06-30 10248319 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 10248319 frs-bus:PreferenceShareClass3 2021-06-30 10248319 frs-bus:PreferenceShareClass3 2022-06-30 10248319 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 10248319 frs-bus:PreferenceShareClass4 2021-06-30 10248319 frs-bus:PreferenceShareClass4 2022-06-30 10248319 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 10248319 frs-bus:PreferenceShareClass5 2021-06-30 10248319 frs-bus:PreferenceShareClass5 2022-06-30 10248319 1 2021-07-01 2022-06-30 10248319 1 2022-06-30 10248319 1 2021-07-01 2022-06-30 10248319 frs-core:LeasedAssets 2021-07-01 2022-06-30 10248319 frs-core:OwnedAssets 2021-07-01 2022-06-30 10248319 frs-core:CurrencyRisk 2021-07-01 2022-06-30 10248319 frs-core:MarketRisk 2021-07-01 2022-06-30 10248319 frs-core:InterestRateRisk 2021-07-01 2022-06-30 10248319 frs-core:DeferredTaxation 2021-07-01 2022-06-30 10248319 frs-core:DeferredTaxation 2021-06-30 10248319 frs-core:DeferredTaxation 2022-06-30 10248319 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 10248319 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10248319 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 10248319 frs-core:ProvisionsDeferredTax 2022-06-30 10248319 frs-core:OtherDeferredTax 2022-06-30 10248319 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 10248319 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 10248319 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 10248319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 10248319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10248319 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 10248319 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10248319 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10248319 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 10248319 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 10248319 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10248319 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 10248319 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 10248319 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 10248319 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 10248319 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 10248319 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 10248319 frs-core:TaxCreditsDeferredTax 2022-06-30 10248319 frs-core:CostValuation 2021-06-30 10248319 frs-core:AdditionsToInvestments 2022-06-30 10248319 frs-core:DisposalsRepaymentsInvestments 2022-06-30 10248319 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 10248319 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 10248319 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 10248319 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 10248319 frs-core:CostValuation 2022-06-30 10248319 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10248319 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 10248319 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 10248319 frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:ListedExchangeTraded 2021-06-30 10248319 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10248319 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10248319 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 10248319 frs-core:UnlistedNon-exchangeTraded 2022-06-30 10248319 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10248319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10248319 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10248319 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10248319 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10248319 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10248319 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 10248319 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2022-06-30 10248319 20 2021-07-01 2022-06-30 10248319 frs-core:CurrentFinancialInstruments 20 2022-06-30 10248319 frs-core:Non-currentFinancialInstruments 20 2022-06-30 10248319 dpl-frs:Item1 2021-07-01 2022-06-30 10248319 dpl-frs:Item1 2021-06-30 10248319 dpl-frs:Item1 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 10248319 dpl-frs:Item2 2021-07-01 2022-06-30 10248319 dpl-frs:Item2 2021-06-30 10248319 dpl-frs:Item2 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10248319 dpl-frs:Item6 2021-07-01 2022-06-30 10248319 dpl-frs:Item6 2021-06-30 10248319 dpl-frs:Item6 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10248319 dpl-frs:Item7 2021-07-01 2022-06-30 10248319 dpl-frs:Item7 2021-06-30 10248319 dpl-frs:Item7 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item7 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2022-06-30 10248319 dpl-frs:Item10 2021-07-01 2022-06-30 10248319 dpl-frs:Item10 2021-06-30 10248319 dpl-frs:Item10 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10248319 dpl-frs:Item11 2021-07-01 2022-06-30 10248319 dpl-frs:Item11 2021-06-30 10248319 dpl-frs:Item11 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10248319 dpl-frs:Item12 2021-07-01 2022-06-30 10248319 dpl-frs:Item12 2021-06-30 10248319 dpl-frs:Item12 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10248319 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10248319 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10248319 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10248319 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10248319 1 2021-07-01 2022-06-30 10248319 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 10248319
Koda Staff Limited
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10248319
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,704 28,414
Investments 5 - 59,925
31,704 88,339
CURRENT ASSETS
Debtors 6 1,095,949 567,170
Cash at bank and in hand 289,335 331,311
1,385,284 898,481
Creditors: Amounts Falling Due Within One Year 7 (489,622 ) (398,652 )
NET CURRENT ASSETS (LIABILITIES) 895,662 499,829
TOTAL ASSETS LESS CURRENT LIABILITIES 927,366 588,168
NET ASSETS 927,366 588,168
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 926,366 587,168
SHAREHOLDERS' FUNDS 927,366 588,168
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For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Elliot Rivett
Director
30 December 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Koda Staff Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10248319 . The registered office is 66 Wilton Road, London, SW1V 1DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments.
Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets.
If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
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:
Freehold No depreciable asset
Leasehold No depreciable asset
Fixtures & Fittings 25% reducing balance
Computer Equipment 33.33% straight line
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. 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.
2.10. 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 the effective interest method.
2.11. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2022: 17)
27 17
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 9,310 6,492 38,004 53,806
Additions - 1,978 16,784 18,762
As at 30 June 2023 9,310 8,470 54,788 72,568
Depreciation
As at 1 July 2022 - 3,410 21,982 25,392
Provided during the period - 1,239 14,233 15,472
As at 30 June 2023 - 4,649 36,215 40,864
Net Book Value
As at 30 June 2023 9,310 3,821 18,573 31,704
As at 1 July 2022 9,310 3,082 16,022 28,414
5. Investments
Unlisted
£
Cost
As at 1 July 2022 59,925
Disposals (59,925 )
As at 30 June 2023 -
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 59,925
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 305,313 498,611
Other debtors 790,636 68,559
1,095,949 567,170
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 112,632 159,061
Taxation and social security costs 233,324 232,813
Other creditors 143,666 6,778
489,622 398,652
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 547,500 890,000
547,500 890,000
10. Related Party Transactions
Koda Solutions Limited holds 100% equity stake in the company and is acting as the parent company (holding company).
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