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dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 10226630 dpl-frs:Item3 2021-07-01 2022-06-30 10226630 dpl-frs:Item3 2021-06-30 10226630 dpl-frs:Item3 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 10226630 dpl-frs:Item4 2021-07-01 2022-06-30 10226630 dpl-frs:Item4 2021-06-30 10226630 dpl-frs:Item4 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 10226630 dpl-frs:Item5 2021-07-01 2022-06-30 10226630 dpl-frs:Item5 2021-06-30 10226630 dpl-frs:Item5 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 10226630 dpl-frs:Item6 2021-07-01 2022-06-30 10226630 dpl-frs:Item6 2021-06-30 10226630 dpl-frs:Item6 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 10226630 dpl-frs:Item7 2021-07-01 2022-06-30 10226630 dpl-frs:Item7 2021-06-30 10226630 dpl-frs:Item7 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 10226630 dpl-frs:Item8 2021-07-01 2022-06-30 10226630 dpl-frs:Item8 2021-06-30 10226630 dpl-frs:Item8 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 10226630 dpl-frs:Item9 2021-07-01 2022-06-30 10226630 dpl-frs:Item9 2021-06-30 10226630 dpl-frs:Item9 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 10226630 dpl-frs:Item10 2021-07-01 2022-06-30 10226630 dpl-frs:Item10 2021-06-30 10226630 dpl-frs:Item10 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 10226630 dpl-frs:Item11 2021-07-01 2022-06-30 10226630 dpl-frs:Item11 2021-06-30 10226630 dpl-frs:Item11 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 10226630 dpl-frs:Item12 2021-07-01 2022-06-30 10226630 dpl-frs:Item12 2021-06-30 10226630 dpl-frs:Item12 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 10226630 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 10226630 1 2021-07-01 2022-06-30 10226630 frs-countries:EnglandWales 2021-07-01 2022-06-30 10226630 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-06-30 10226630 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-06-30 10226630 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-07-01 2021-06-30 10226630 frs-core:AllSubsidiaries 2020-07-01 2021-06-30 10226630 frs-core:KeyManagementPersonnel 2020-07-01 2021-06-30 10226630 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-07-01 2021-06-30 10226630 frs-core:OtherRelatedParties 2020-07-01 2021-06-30 10226630 2020-06-30 10226630 2021-06-30 10226630 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 2020-07-01 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 2021-06-30 10226630 frs-core:AfterOneYear 2020-07-01 2021-06-30 10226630 frs-core:BetweenOneFiveYears 2020-07-01 2021-06-30 10226630 frs-core:BetweenOneFiveYears 2021-06-30 10226630 frs-core:ComputerEquipment 2021-06-30 10226630 frs-core:ComputerEquipment 2020-07-01 2021-06-30 10226630 frs-core:ComputerEquipment 2020-06-30 10226630 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 10226630 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-07-01 2021-06-30 10226630 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-06-30 10226630 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 10226630 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-07-01 2021-06-30 10226630 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-06-30 10226630 frs-core:FurnitureFittings 2021-06-30 10226630 frs-core:FurnitureFittings 2020-07-01 2021-06-30 10226630 frs-core:FurnitureFittings 2020-06-30 10226630 frs-core:NetGoodwill 2021-06-30 10226630 frs-core:NetGoodwill 2020-07-01 2021-06-30 10226630 frs-core:NetGoodwill 2020-06-30 10226630 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 10226630 frs-core:InvestmentPropertyIncludedWithinPPE 2020-07-01 2021-06-30 10226630 frs-core:InvestmentPropertyIncludedWithinPPE 2020-06-30 10226630 frs-core:LandBuildings 2021-06-30 10226630 frs-core:LandBuildings 2020-07-01 2021-06-30 10226630 frs-core:LandBuildings 2020-06-30 10226630 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 10226630 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-07-01 2021-06-30 10226630 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-06-30 10226630 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 10226630 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-07-01 2021-06-30 10226630 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-06-30 10226630 frs-core:MoreThanFiveYears 2020-07-01 2021-06-30 10226630 frs-core:MoreThanFiveYears 2021-06-30 10226630 frs-core:MotorVehicles 2021-06-30 10226630 frs-core:MotorVehicles 2020-07-01 2021-06-30 10226630 frs-core:MotorVehicles 2020-06-30 10226630 frs-core:OtherResidualIntangibleAssets 2021-06-30 10226630 frs-core:OtherResidualIntangibleAssets 2020-07-01 2021-06-30 10226630 frs-core:OtherResidualIntangibleAssets 2020-06-30 10226630 frs-core:PlantMachinery 2021-06-30 10226630 frs-core:PlantMachinery 2020-07-01 2021-06-30 10226630 frs-core:PlantMachinery 2020-06-30 10226630 frs-core:Secured 2021-06-30 10226630 frs-core:Unsecured 2021-06-30 10226630 frs-core:WithinOneYear 2020-07-01 2021-06-30 10226630 frs-core:WithinOneYear 2021-06-30 10226630 frs-core:CapitalRedemptionReserve 2020-07-01 2021-06-30 10226630 frs-core:CapitalRedemptionReserve 2020-06-30 10226630 frs-core:CapitalRedemptionReserve 2021-06-30 10226630 frs-core:OtherReservesSubtotal 2020-07-01 2021-06-30 10226630 frs-core:OtherReservesSubtotal 2020-06-30 10226630 frs-core:OtherReservesSubtotal 2021-06-30 10226630 frs-core:RevaluationReserve 2020-07-01 2021-06-30 10226630 frs-core:RevaluationReserve 2020-06-30 10226630 frs-core:RevaluationReserve 2021-06-30 10226630 frs-core:SharePremium 2020-07-01 2021-06-30 10226630 frs-core:SharePremium 2020-06-30 10226630 frs-core:SharePremium 2021-06-30 10226630 frs-core:ShareCapital 2020-07-01 2021-06-30 10226630 frs-core:ShareCapital 2020-06-30 10226630 frs-core:ShareCapital 2021-06-30 10226630 frs-core:RetainedEarningsAccumulatedLosses 2020-07-01 2021-06-30 10226630 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-06-30 10226630 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10226630 frs-core:RetainedEarningsAccumulatedLosses 2020-06-30 10226630 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 10226630 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-06-30 10226630 frs-countries:UnitedKingdom 2020-07-01 2021-06-30 10226630 frs-countries:Europe 2020-07-01 2021-06-30 10226630 frs-countries:NorthAmerica 2020-07-01 2021-06-30 10226630 frs-countries:SouthAmerica 2020-07-01 2021-06-30 10226630 frs-countries:Asia 2020-07-01 2021-06-30 10226630 frs-countries:RestWorldOutsideUK 2020-07-01 2021-06-30 10226630 frs-bus:HighestPaidDirector 2020-07-01 2021-06-30 10226630 frs-bus:PrivateLimitedCompanyLtd 2020-07-01 2021-06-30 10226630 frs-bus:CompanyLimitedByGuarantee 2020-07-01 2021-06-30 10226630 frs-bus:LimitedLiabilityPartnershipLLP 2020-07-01 2021-06-30 10226630 frs-bus:LimitedLiabilityPartnershipsSORP 2020-07-01 2021-06-30 10226630 frs-bus:FullAccounts 2020-07-01 2021-06-30 10226630 frs-bus:FilletedAccounts 2020-07-01 2021-06-30 10226630 frs-bus:AbridgedAccounts 2020-07-01 2021-06-30 10226630 frs-bus:FRS102 2020-07-01 2021-06-30 10226630 frs-bus:MediumEntities 2020-07-01 2021-06-30 10226630 frs-bus:SmallEntities 2020-07-01 2021-06-30 10226630 frs-bus:EntityHasNeverTraded 2020-07-01 2021-06-30 10226630 frs-bus:EntityNoLongerTradingButTradedInPast 2020-07-01 2021-06-30 10226630 frs-bus:Audited 2020-07-01 2021-06-30 10226630 frs-bus:AuditExempt-NoAccountantsReport 2020-07-01 2021-06-30 10226630 frs-bus:AuditExemptWithAccountantsReport 2020-07-01 2021-06-30 10226630 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10226630 frs-bus:LargeCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10226630 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10226630 frs-bus:SmallCompaniesRegimeForAccounts 2020-07-01 2021-06-30 10226630 frs-bus:LargeCompaniesRegimeForDirectorsReport 2020-07-01 2021-06-30 10226630 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2020-07-01 2021-06-30 10226630 frs-bus:SmallCompaniesRegimeForDirectorsReport 2020-07-01 2021-06-30 10226630 frs-bus:OrdinaryShareClass1 2020-07-01 2021-06-30 10226630 frs-bus:OrdinaryShareClass1 2020-06-30 10226630 frs-bus:OrdinaryShareClass1 2021-06-30 10226630 frs-bus:OrdinaryShareClass2 2020-07-01 2021-06-30 10226630 frs-bus:OrdinaryShareClass2 2020-06-30 10226630 frs-bus:OrdinaryShareClass2 2021-06-30 10226630 frs-bus:OrdinaryShareClass3 2020-07-01 2021-06-30 10226630 frs-bus:OrdinaryShareClass3 2020-06-30 10226630 frs-bus:OrdinaryShareClass3 2021-06-30 10226630 frs-bus:OrdinaryShareClass4 2020-07-01 2021-06-30 10226630 frs-bus:OrdinaryShareClass4 2020-06-30 10226630 frs-bus:OrdinaryShareClass4 2021-06-30 10226630 frs-bus:OrdinaryShareClass5 2020-07-01 2021-06-30 10226630 frs-bus:OrdinaryShareClass5 2020-06-30 10226630 frs-bus:OrdinaryShareClass5 2021-06-30 10226630 frs-bus:PreferenceShareClass1 2020-07-01 2021-06-30 10226630 frs-bus:PreferenceShareClass1 2020-06-30 10226630 frs-bus:PreferenceShareClass1 2021-06-30 10226630 frs-bus:PreferenceShareClass2 2020-07-01 2021-06-30 10226630 frs-bus:PreferenceShareClass2 2020-06-30 10226630 frs-bus:PreferenceShareClass2 2021-06-30 10226630 frs-bus:PreferenceShareClass3 2020-07-01 2021-06-30 10226630 frs-bus:PreferenceShareClass3 2020-06-30 10226630 frs-bus:PreferenceShareClass3 2021-06-30 10226630 frs-bus:PreferenceShareClass4 2020-07-01 2021-06-30 10226630 frs-bus:PreferenceShareClass4 2020-06-30 10226630 frs-bus:PreferenceShareClass4 2021-06-30 10226630 frs-bus:PreferenceShareClass5 2020-07-01 2021-06-30 10226630 frs-bus:PreferenceShareClass5 2020-06-30 10226630 frs-bus:PreferenceShareClass5 2021-06-30 10226630 1 2020-07-01 2021-06-30 10226630 1 2021-06-30 10226630 1 2020-07-01 2021-06-30 10226630 frs-core:LeasedAssets 2020-07-01 2021-06-30 10226630 frs-core:OwnedAssets 2020-07-01 2021-06-30 10226630 frs-core:CurrencyRisk 2020-07-01 2021-06-30 10226630 frs-core:MarketRisk 2020-07-01 2021-06-30 10226630 frs-core:InterestRateRisk 2020-07-01 2021-06-30 10226630 frs-core:DeferredTaxation 2020-07-01 2021-06-30 10226630 frs-core:DeferredTaxation 2020-06-30 10226630 frs-core:DeferredTaxation 2021-06-30 10226630 frs-core:OtherProvisionsContingentLiabilities 2020-07-01 2021-06-30 10226630 frs-core:OtherProvisionsContingentLiabilities 2020-06-30 10226630 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 10226630 frs-core:ProvisionsDeferredTax 2021-06-30 10226630 frs-core:OtherDeferredTax 2021-06-30 10226630 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-06-30 10226630 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-06-30 10226630 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-06-30 10226630 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-07-01 2021-06-30 10226630 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-06-30 10226630 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 10226630 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-07-01 2021-06-30 10226630 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-06-30 10226630 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 10226630 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-07-01 2021-06-30 10226630 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-06-30 10226630 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 10226630 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-06-30 10226630 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-06-30 10226630 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-06-30 10226630 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-06-30 10226630 frs-core:Share-basedPaymentsDeferredTax 2021-06-30 10226630 frs-core:TaxCreditsDeferredTax 2021-06-30 10226630 frs-core:CostValuation 2020-06-30 10226630 frs-core:AdditionsToInvestments 2021-06-30 10226630 frs-core:DisposalsRepaymentsInvestments 2021-06-30 10226630 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-06-30 10226630 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-06-30 10226630 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-06-30 10226630 frs-core:OtherIncreaseDecreaseInInvestments 2021-06-30 10226630 frs-core:CostValuation 2021-06-30 10226630 frs-core:ProvisionsForImpairmentInvestments 2020-06-30 10226630 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-06-30 10226630 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 10226630 frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:ListedExchangeTraded 2020-06-30 10226630 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-06-30 10226630 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-06-30 10226630 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 10226630 frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:UnlistedNon-exchangeTraded 2020-06-30 10226630 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-06-30 10226630 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-06-30 10226630 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 10226630 dpl-frs:CostSales 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales 2020-06-30 10226630 dpl-frs:CostSales 2021-06-30 10226630 dpl-frs:DistributionCosts 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses 2020-07-01 2021-06-30 10226630 frs-bus:Director1 2020-07-01 2021-06-30 10226630 frs-bus:Director1 2020-06-30 10226630 frs-bus:Director1 2021-06-30 10226630 frs-bus:CompanySecretary1 2020-07-01 2021-06-30 10226630 1 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 1 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 1 2021-06-30 10226630 2 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 2 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 2 2021-06-30 10226630 3 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 3 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 3 2021-06-30 10226630 4 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 4 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 4 2021-06-30 10226630 5 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 5 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 5 2021-06-30 10226630 6 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 6 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 6 2021-06-30 10226630 7 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 7 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 7 2021-06-30 10226630 8 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 8 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 8 2021-06-30 10226630 9 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 9 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 9 2021-06-30 10226630 10 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 10 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 10 2021-06-30 10226630 11 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 11 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 11 2021-06-30 10226630 12 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 12 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 12 2021-06-30 10226630 13 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 13 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 13 2021-06-30 10226630 14 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 14 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 14 2021-06-30 10226630 15 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 15 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 15 2021-06-30 10226630 16 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 16 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 16 2021-06-30 10226630 17 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 17 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 17 2021-06-30 10226630 18 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 18 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 18 2021-06-30 10226630 19 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 19 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 19 2021-06-30 10226630 20 2020-07-01 2021-06-30 10226630 frs-core:CurrentFinancialInstruments 20 2021-06-30 10226630 frs-core:Non-currentFinancialInstruments 20 2021-06-30 10226630 dpl-frs:Item1 2020-07-01 2021-06-30 10226630 dpl-frs:Item1 2020-06-30 10226630 dpl-frs:Item1 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item1 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item1 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item1 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-07-01 2021-06-30 10226630 dpl-frs:Item2 2020-07-01 2021-06-30 10226630 dpl-frs:Item2 2020-06-30 10226630 dpl-frs:Item2 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item2 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item2 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item2 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-07-01 2021-06-30 10226630 dpl-frs:Item3 2020-07-01 2021-06-30 10226630 dpl-frs:Item3 2020-06-30 10226630 dpl-frs:Item3 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item3 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item3 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item3 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-07-01 2021-06-30 10226630 dpl-frs:Item4 2020-07-01 2021-06-30 10226630 dpl-frs:Item4 2020-06-30 10226630 dpl-frs:Item4 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item4 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item4 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item4 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-07-01 2021-06-30 10226630 dpl-frs:Item5 2020-07-01 2021-06-30 10226630 dpl-frs:Item5 2020-06-30 10226630 dpl-frs:Item5 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item5 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item5 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item5 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-07-01 2021-06-30 10226630 dpl-frs:Item6 2020-07-01 2021-06-30 10226630 dpl-frs:Item6 2020-06-30 10226630 dpl-frs:Item6 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item6 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item6 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item6 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-07-01 2021-06-30 10226630 dpl-frs:Item7 2020-07-01 2021-06-30 10226630 dpl-frs:Item7 2020-06-30 10226630 dpl-frs:Item7 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item7 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item7 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item7 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-07-01 2021-06-30 10226630 dpl-frs:Item8 2020-07-01 2021-06-30 10226630 dpl-frs:Item8 2020-06-30 10226630 dpl-frs:Item8 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item8 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item8 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item8 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-07-01 2021-06-30 10226630 dpl-frs:Item9 2020-07-01 2021-06-30 10226630 dpl-frs:Item9 2020-06-30 10226630 dpl-frs:Item9 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item9 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item9 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item9 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-07-01 2021-06-30 10226630 dpl-frs:Item10 2020-07-01 2021-06-30 10226630 dpl-frs:Item10 2020-06-30 10226630 dpl-frs:Item10 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item10 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item10 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item10 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-07-01 2021-06-30 10226630 dpl-frs:Item11 2020-07-01 2021-06-30 10226630 dpl-frs:Item11 2020-06-30 10226630 dpl-frs:Item11 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item11 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item11 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item11 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-07-01 2021-06-30 10226630 dpl-frs:Item12 2020-07-01 2021-06-30 10226630 dpl-frs:Item12 2020-06-30 10226630 dpl-frs:Item12 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item12 2020-07-01 2021-06-30 10226630 dpl-frs:CostSales dpl-frs:Item12 2020-06-30 10226630 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10226630 dpl-frs:DistributionCosts dpl-frs:Item12 2020-07-01 2021-06-30 10226630 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-07-01 2021-06-30 10226630 1 2020-07-01 2021-06-30 10226630 frs-countries:EnglandWales 2020-07-01 2021-06-30
Registered number: 10226630
Refugio Management Services Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2022
A-spire Business Partners
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10226630
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,549 5,686
Investment Properties 5 995,368 995,368
999,917 1,001,054
CURRENT ASSETS
Debtors 6 2,901 1,722
Cash at bank and in hand 3,314 9,711
6,215 11,433
Creditors: Amounts Falling Due Within One Year 7 (956,713 ) (970,614 )
NET CURRENT ASSETS (LIABILITIES) (950,498 ) (959,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES 49,419 41,873
Creditors: Amounts Falling Due After More Than One Year 8 (34,747 ) (44,250 )
NET ASSETS/(LIABILITIES) 14,672 (2,377 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 14,671 (2,378 )
SHAREHOLDERS' FUNDS 14,672 (2,377)
Page 1
Page 2
For the year ending 30 June 2022 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
G Sobell
Director
07/03/2024
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
Refugio Management Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10226630 . The registered office is 53 Davids Lane, Ashley Heath, Hampshire, BH24 2AW.
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 rents received or receivable, net of discounts and value added taxes.
2.3. 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:
Motor Vehicles 20% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2022 2021
Office and administration 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2021 7,108
As at 30 June 2022 7,108
Depreciation
As at 1 July 2021 1,422
Provided during the period 1,137
As at 30 June 2022 2,559
Net Book Value
As at 30 June 2022 4,549
As at 1 July 2021 5,686
5. Investment Property
2022
£
Fair Value
As at 1 July 2021 and 30 June 2022 995,368
6. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 2,901 1,722
2,901 1,722
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 29 -
Bank loans and overdrafts 4,582 -
Corporation tax 2,211 268
Other creditors 290,487 287,987
Accruals and deferred income 2,399 1,199
Director's loan account 657,005 681,160
956,713 970,614
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 34,747 44,250
34,747 44,250
Page 4
Page 5
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 5