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09072018 frs-core:LandBuildings 2021-06-30 09072018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 09072018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 09072018 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 09072018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 09072018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 09072018 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 09072018 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 09072018 frs-core:MoreThanFiveYears 2022-06-30 09072018 frs-core:MotorVehicles 2022-06-30 09072018 frs-core:MotorVehicles 2021-07-01 2022-06-30 09072018 frs-core:MotorVehicles 2021-06-30 09072018 frs-core:OtherResidualIntangibleAssets 2022-06-30 09072018 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 09072018 frs-core:OtherResidualIntangibleAssets 2021-06-30 09072018 frs-core:PlantMachinery 2022-06-30 09072018 frs-core:PlantMachinery 2021-07-01 2022-06-30 09072018 frs-core:PlantMachinery 2021-06-30 09072018 frs-core:Secured 2022-06-30 09072018 frs-core:Unsecured 2022-06-30 09072018 frs-core:WithinOneYear 2021-07-01 2022-06-30 09072018 frs-core:WithinOneYear 2022-06-30 09072018 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 09072018 frs-core:CapitalRedemptionReserve 2021-06-30 09072018 frs-core:CapitalRedemptionReserve 2022-06-30 09072018 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 09072018 frs-core:OtherReservesSubtotal 2021-06-30 09072018 frs-core:OtherReservesSubtotal 2022-06-30 09072018 frs-core:RevaluationReserve 2021-07-01 2022-06-30 09072018 frs-core:RevaluationReserve 2021-06-30 09072018 frs-core:RevaluationReserve 2022-06-30 09072018 frs-core:SharePremium 2021-07-01 2022-06-30 09072018 frs-core:SharePremium 2021-06-30 09072018 frs-core:SharePremium 2022-06-30 09072018 frs-core:ShareCapital 2021-07-01 2022-06-30 09072018 frs-core:ShareCapital 2021-06-30 09072018 frs-core:ShareCapital 2022-06-30 09072018 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 09072018 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 09072018 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09072018 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 09072018 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 09072018 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 09072018 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 09072018 frs-countries:Europe 2021-07-01 2022-06-30 09072018 frs-countries:NorthAmerica 2021-07-01 2022-06-30 09072018 frs-countries:SouthAmerica 2021-07-01 2022-06-30 09072018 frs-countries:Asia 2021-07-01 2022-06-30 09072018 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 09072018 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 09072018 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 09072018 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2022-06-30 09072018 1 2022-06-30 09072018 1 2021-07-01 2022-06-30 09072018 frs-core:LeasedAssets 2021-07-01 2022-06-30 09072018 frs-core:OwnedAssets 2021-07-01 2022-06-30 09072018 frs-core:CurrencyRisk 2021-07-01 2022-06-30 09072018 frs-core:MarketRisk 2021-07-01 2022-06-30 09072018 frs-core:InterestRateRisk 2021-07-01 2022-06-30 09072018 frs-core:DeferredTaxation 2021-07-01 2022-06-30 09072018 frs-core:DeferredTaxation 2021-06-30 09072018 frs-core:DeferredTaxation 2022-06-30 09072018 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 09072018 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 09072018 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 09072018 frs-core:ProvisionsDeferredTax 2022-06-30 09072018 frs-core:OtherDeferredTax 2022-06-30 09072018 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 09072018 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 09072018 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 09072018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 09072018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 09072018 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 09072018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 09072018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 09072018 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 09072018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 09072018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 09072018 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 09072018 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 09072018 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 09072018 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 09072018 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 09072018 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 09072018 frs-core:TaxCreditsDeferredTax 2022-06-30 09072018 frs-core:CostValuation 2021-06-30 09072018 frs-core:AdditionsToInvestments 2022-06-30 09072018 frs-core:DisposalsRepaymentsInvestments 2022-06-30 09072018 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 09072018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 09072018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 09072018 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 09072018 frs-core:CostValuation 2022-06-30 09072018 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 09072018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 09072018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 09072018 frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:ListedExchangeTraded 2021-06-30 09072018 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 09072018 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 09072018 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frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09072018 frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:UnlistedNon-exchangeTraded 2021-06-30 09072018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 09072018 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 09072018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09072018 dpl-frs:CostSales 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales 2021-06-30 09072018 dpl-frs:CostSales 2022-06-30 09072018 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 09072018 frs-bus:Director1 2021-07-01 2022-06-30 09072018 frs-bus:Director1 2021-06-30 09072018 frs-bus:Director1 2022-06-30 09072018 1 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 1 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 1 2022-06-30 09072018 2 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 2 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 2 2022-06-30 09072018 3 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 3 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 3 2022-06-30 09072018 4 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 4 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 4 2022-06-30 09072018 5 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 5 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 5 2022-06-30 09072018 6 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 6 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 6 2022-06-30 09072018 7 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 7 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 7 2022-06-30 09072018 8 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 8 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 8 2022-06-30 09072018 9 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 9 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 9 2022-06-30 09072018 10 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 10 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 10 2022-06-30 09072018 11 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 11 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 11 2022-06-30 09072018 12 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 12 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 12 2022-06-30 09072018 13 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 13 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 13 2022-06-30 09072018 14 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 14 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 14 2022-06-30 09072018 15 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 15 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 15 2022-06-30 09072018 16 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 16 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 16 2022-06-30 09072018 17 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 17 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 17 2022-06-30 09072018 18 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 18 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 18 2022-06-30 09072018 19 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 19 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 19 2022-06-30 09072018 20 2021-07-01 2022-06-30 09072018 frs-core:CurrentFinancialInstruments 20 2022-06-30 09072018 frs-core:Non-currentFinancialInstruments 20 2022-06-30 09072018 dpl-frs:Item1 2021-07-01 2022-06-30 09072018 dpl-frs:Item1 2021-06-30 09072018 dpl-frs:Item1 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 09072018 dpl-frs:Item2 2021-07-01 2022-06-30 09072018 dpl-frs:Item2 2021-06-30 09072018 dpl-frs:Item2 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 09072018 dpl-frs:Item3 2021-07-01 2022-06-30 09072018 dpl-frs:Item3 2021-06-30 09072018 dpl-frs:Item3 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 09072018 dpl-frs:Item4 2021-07-01 2022-06-30 09072018 dpl-frs:Item4 2021-06-30 09072018 dpl-frs:Item4 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 09072018 dpl-frs:Item5 2021-07-01 2022-06-30 09072018 dpl-frs:Item5 2021-06-30 09072018 dpl-frs:Item5 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 09072018 dpl-frs:Item6 2021-07-01 2022-06-30 09072018 dpl-frs:Item6 2021-06-30 09072018 dpl-frs:Item6 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09072018 dpl-frs:Item7 2021-07-01 2022-06-30 09072018 dpl-frs:Item7 2021-06-30 09072018 dpl-frs:Item7 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09072018 dpl-frs:Item8 2021-07-01 2022-06-30 09072018 dpl-frs:Item8 2021-06-30 09072018 dpl-frs:Item8 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 09072018 dpl-frs:Item9 2021-07-01 2022-06-30 09072018 dpl-frs:Item9 2021-06-30 09072018 dpl-frs:Item9 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 09072018 dpl-frs:Item10 2021-07-01 2022-06-30 09072018 dpl-frs:Item10 2021-06-30 09072018 dpl-frs:Item10 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09072018 dpl-frs:Item11 2021-07-01 2022-06-30 09072018 dpl-frs:Item11 2021-06-30 09072018 dpl-frs:Item11 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09072018 dpl-frs:Item12 2021-07-01 2022-06-30 09072018 dpl-frs:Item12 2021-06-30 09072018 dpl-frs:Item12 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09072018 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09072018 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09072018 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09072018 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09072018 1 2021-07-01 2022-06-30 09072018 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09072018
La Torre Coalville Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
The High Street Accountant Ltd
AAT
5 High Street
Sileby
Loughborough
Leicestershire
LE12 7RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09072018
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,717 9,688
Tangible Assets 5 3,604 4,804
9,321 14,492
CURRENT ASSETS
Stocks 6 9,000 6,200
Debtors 7 29,968 45,229
Cash at bank and in hand 5,969 8,518
44,937 59,947
Creditors: Amounts Falling Due Within One Year 8 (63,874 ) (57,242 )
NET CURRENT ASSETS (LIABILITIES) (18,937 ) 2,705
TOTAL ASSETS LESS CURRENT LIABILITIES (9,616 ) 17,197
Creditors: Amounts Falling Due After More Than One Year 9 (37,850 ) (43,662 )
NET LIABILITIES (47,466 ) (26,465 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (47,566 ) (26,565 )
SHAREHOLDERS' FUNDS (47,466) (26,465)
Page 1
Page 2
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 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
Mr Gregorio Cottone
Director
16/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
La Torre Coalville Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09072018 . The registered office is 48 High Street, Coalville, Leicester, LE67 3EE.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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.
2.4. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 41,456
As at 30 June 2023 41,456
Amortisation
As at 1 July 2022 31,768
Provided during the period 3,971
As at 30 June 2023 35,739
Net Book Value
As at 30 June 2023 5,717
As at 1 July 2022 9,688
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 10,066 8,874 18,940
As at 30 June 2023 10,066 8,874 18,940
Depreciation
As at 1 July 2022 8,868 5,268 14,136
Provided during the period 299 901 1,200
As at 30 June 2023 9,167 6,169 15,336
Net Book Value
As at 30 June 2023 899 2,705 3,604
As at 1 July 2022 1,198 3,606 4,804
6. Stocks
2023 2022
£ £
Stock 9,000 -
Materials - 6,200
9,000 6,200
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,593 -
Other debtors - 2,192
Other debtors (2) 10,279 10,279
Deferred tax current asset 2,583 2,583
Other taxes and social security 192 74
Director's loan account 13,321 30,101
29,968 45,229
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 19,568 13,140
Bank loans and overdrafts 15,659 10,945
Corporation tax 386 386
VAT 27,478 16,708
Net wages 783 1,745
Other creditors - 7,345
Other creditors (1) - 6,973
63,874 57,242
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 37,850 43,662
37,850 43,662
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5