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2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 OC412709 dpl-frs:Item6 2022-07-01 2023-06-30 OC412709 dpl-frs:Item6 2022-06-30 OC412709 dpl-frs:Item6 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 OC412709 dpl-frs:Item7 2022-07-01 2023-06-30 OC412709 dpl-frs:Item7 2022-06-30 OC412709 dpl-frs:Item7 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 OC412709 dpl-frs:Item8 2022-07-01 2023-06-30 OC412709 dpl-frs:Item8 2022-06-30 OC412709 dpl-frs:Item8 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 OC412709 dpl-frs:Item9 2022-07-01 2023-06-30 OC412709 dpl-frs:Item9 2022-06-30 OC412709 dpl-frs:Item9 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 OC412709 dpl-frs:Item10 2022-07-01 2023-06-30 OC412709 dpl-frs:Item10 2022-06-30 OC412709 dpl-frs:Item10 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 OC412709 dpl-frs:Item11 2022-07-01 2023-06-30 OC412709 dpl-frs:Item11 2022-06-30 OC412709 dpl-frs:Item11 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 OC412709 dpl-frs:Item12 2022-07-01 2023-06-30 OC412709 dpl-frs:Item12 2022-06-30 OC412709 dpl-frs:Item12 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 OC412709 1 2022-07-01 2023-06-30 OC412709 frs-countries:EnglandWales 2022-07-01 2023-06-30 OC412709 frs-bus:PartnerLLP1 2022-07-01 2023-06-30 OC412709 frs-bus:PartnerLLP1 2023-06-30 OC412709 frs-bus:PartnerLLP1 2023-06-30 OC412709 frs-bus:PartnerLLP2 2022-07-01 2023-06-30 OC412709 frs-bus:PartnerLLP2 2023-06-30 OC412709 frs-bus:PartnerLLP2 2023-06-30 OC412709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 OC412709 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 OC412709 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 OC412709 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 OC412709 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 OC412709 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 OC412709 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 OC412709 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 OC412709 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 OC412709 2021-06-30 OC412709 2022-06-30 OC412709 2021-07-01 2022-06-30 OC412709 frs-core:CurrentFinancialInstruments 2022-06-30 OC412709 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 OC412709 frs-core:Non-currentFinancialInstruments 2022-06-30 OC412709 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 OC412709 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 OC412709 frs-core:CurrentFinancialInstruments 2022-06-30 OC412709 frs-core:AfterOneYear 2021-07-01 2022-06-30 OC412709 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 OC412709 frs-core:BetweenOneFiveYears 2022-06-30 OC412709 frs-core:ComputerEquipment 2022-06-30 OC412709 frs-core:ComputerEquipment 2021-07-01 2022-06-30 OC412709 frs-core:ComputerEquipment 2021-06-30 OC412709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 OC412709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 OC412709 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 OC412709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 OC412709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 OC412709 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 OC412709 frs-core:FurnitureFittings 2022-06-30 OC412709 frs-core:FurnitureFittings 2021-07-01 2022-06-30 OC412709 frs-core:FurnitureFittings 2021-06-30 OC412709 frs-core:NetGoodwill 2022-06-30 OC412709 frs-core:NetGoodwill 2021-07-01 2022-06-30 OC412709 frs-core:NetGoodwill 2021-06-30 OC412709 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 OC412709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 OC412709 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 OC412709 frs-core:LandBuildings 2022-06-30 OC412709 frs-core:LandBuildings 2021-07-01 2022-06-30 OC412709 frs-core:LandBuildings 2021-06-30 OC412709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 OC412709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 OC412709 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 OC412709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 OC412709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 OC412709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 OC412709 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 OC412709 frs-core:MoreThanFiveYears 2022-06-30 OC412709 frs-core:MotorVehicles 2022-06-30 OC412709 frs-core:MotorVehicles 2021-07-01 2022-06-30 OC412709 frs-core:MotorVehicles 2021-06-30 OC412709 frs-core:OtherResidualIntangibleAssets 2022-06-30 OC412709 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 OC412709 frs-core:OtherResidualIntangibleAssets 2021-06-30 OC412709 frs-core:PlantMachinery 2022-06-30 OC412709 frs-core:PlantMachinery 2021-07-01 2022-06-30 OC412709 frs-core:PlantMachinery 2021-06-30 OC412709 frs-core:Secured 2022-06-30 OC412709 frs-core:Unsecured 2022-06-30 OC412709 frs-core:WithinOneYear 2021-07-01 2022-06-30 OC412709 frs-core:WithinOneYear 2022-06-30 OC412709 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 OC412709 frs-core:CapitalRedemptionReserve 2021-06-30 OC412709 frs-core:CapitalRedemptionReserve 2022-06-30 OC412709 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 OC412709 frs-core:OtherReservesSubtotal 2021-06-30 OC412709 frs-core:OtherReservesSubtotal 2022-06-30 OC412709 frs-core:RevaluationReserve 2021-07-01 2022-06-30 OC412709 frs-core:RevaluationReserve 2021-06-30 OC412709 frs-core:RevaluationReserve 2022-06-30 OC412709 frs-core:SharePremium 2021-07-01 2022-06-30 OC412709 frs-core:SharePremium 2021-06-30 OC412709 frs-core:SharePremium 2022-06-30 OC412709 frs-core:ShareCapital 2021-07-01 2022-06-30 OC412709 frs-core:ShareCapital 2021-06-30 OC412709 frs-core:ShareCapital 2022-06-30 OC412709 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 OC412709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 OC412709 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 OC412709 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 OC412709 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 OC412709 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 OC412709 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 OC412709 frs-countries:Europe 2021-07-01 2022-06-30 OC412709 frs-countries:NorthAmerica 2021-07-01 2022-06-30 OC412709 frs-countries:SouthAmerica 2021-07-01 2022-06-30 OC412709 frs-countries:Asia 2021-07-01 2022-06-30 OC412709 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 OC412709 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 OC412709 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 OC412709 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 OC412709 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 OC412709 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 OC412709 frs-bus:FullAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:FRS102 2021-07-01 2022-06-30 OC412709 frs-bus:MediumEntities 2021-07-01 2022-06-30 OC412709 frs-bus:SmallEntities 2021-07-01 2022-06-30 OC412709 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 OC412709 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 OC412709 frs-bus:Audited 2021-07-01 2022-06-30 OC412709 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 OC412709 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 OC412709 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412709 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 OC412709 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 OC412709 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 OC412709 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 OC412709 frs-bus:OrdinaryShareClass1 2021-06-30 OC412709 frs-bus:OrdinaryShareClass1 2022-06-30 OC412709 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 OC412709 frs-bus:OrdinaryShareClass2 2021-06-30 OC412709 frs-bus:OrdinaryShareClass2 2022-06-30 OC412709 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 OC412709 frs-bus:OrdinaryShareClass3 2021-06-30 OC412709 frs-bus:OrdinaryShareClass3 2022-06-30 OC412709 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 OC412709 frs-bus:OrdinaryShareClass4 2021-06-30 OC412709 frs-bus:OrdinaryShareClass4 2022-06-30 OC412709 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 OC412709 frs-bus:OrdinaryShareClass5 2021-06-30 OC412709 frs-bus:OrdinaryShareClass5 2022-06-30 OC412709 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 OC412709 frs-bus:PreferenceShareClass1 2021-06-30 OC412709 frs-bus:PreferenceShareClass1 2022-06-30 OC412709 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 OC412709 frs-bus:PreferenceShareClass2 2021-06-30 OC412709 frs-bus:PreferenceShareClass2 2022-06-30 OC412709 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 OC412709 frs-bus:PreferenceShareClass3 2021-06-30 OC412709 frs-bus:PreferenceShareClass3 2022-06-30 OC412709 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 OC412709 frs-bus:PreferenceShareClass4 2021-06-30 OC412709 frs-bus:PreferenceShareClass4 2022-06-30 OC412709 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 OC412709 frs-bus:PreferenceShareClass5 2021-06-30 OC412709 frs-bus:PreferenceShareClass5 2022-06-30 OC412709 1 2021-07-01 2022-06-30 OC412709 1 2022-06-30 OC412709 1 2021-07-01 2022-06-30 OC412709 frs-core:LeasedAssets 2021-07-01 2022-06-30 OC412709 frs-core:OwnedAssets 2021-07-01 2022-06-30 OC412709 frs-core:CurrencyRisk 2021-07-01 2022-06-30 OC412709 frs-core:MarketRisk 2021-07-01 2022-06-30 OC412709 frs-core:InterestRateRisk 2021-07-01 2022-06-30 OC412709 frs-core:DeferredTaxation 2021-07-01 2022-06-30 OC412709 frs-core:DeferredTaxation 2021-06-30 OC412709 frs-core:DeferredTaxation 2022-06-30 OC412709 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC412709 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 OC412709 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 OC412709 frs-core:ProvisionsDeferredTax 2022-06-30 OC412709 frs-core:OtherDeferredTax 2022-06-30 OC412709 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 OC412709 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 OC412709 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 OC412709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 OC412709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 OC412709 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 OC412709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC412709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 OC412709 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 OC412709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC412709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 OC412709 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 OC412709 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 OC412709 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 OC412709 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 OC412709 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 OC412709 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 OC412709 frs-core:TaxCreditsDeferredTax 2022-06-30 OC412709 frs-core:CostValuation 2021-06-30 OC412709 frs-core:AdditionsToInvestments 2022-06-30 OC412709 frs-core:DisposalsRepaymentsInvestments 2022-06-30 OC412709 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 OC412709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 OC412709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 OC412709 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 OC412709 frs-core:CostValuation 2022-06-30 OC412709 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 OC412709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 OC412709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 OC412709 frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:ListedExchangeTraded 2021-06-30 OC412709 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 OC412709 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 OC412709 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412709 frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:UnlistedNon-exchangeTraded 2021-06-30 OC412709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 OC412709 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 OC412709 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OC412709 dpl-frs:Item7 2021-07-01 2022-06-30 OC412709 dpl-frs:Item7 2021-06-30 OC412709 dpl-frs:Item7 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 OC412709 dpl-frs:Item8 2021-07-01 2022-06-30 OC412709 dpl-frs:Item8 2021-06-30 OC412709 dpl-frs:Item8 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 OC412709 dpl-frs:Item9 2021-07-01 2022-06-30 OC412709 dpl-frs:Item9 2021-06-30 OC412709 dpl-frs:Item9 2022-06-30 OC412709 dpl-frs:CostSales 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2022-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 OC412709 dpl-frs:Item12 2021-07-01 2022-06-30 OC412709 dpl-frs:Item12 2021-06-30 OC412709 dpl-frs:Item12 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 OC412709 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 OC412709 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 OC412709 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 OC412709 1 2021-07-01 2022-06-30 OC412709 frs-countries:EnglandWales 2021-07-01 2022-06-30 OC412709 frs-bus:PartnerLLP1 2021-07-01 2022-06-30 OC412709 frs-bus:PartnerLLP1 2022-06-30 OC412709 frs-bus:PartnerLLP1 2022-06-30 OC412709 frs-bus:PartnerLLP2 2021-07-01 2022-06-30 OC412709 frs-bus:PartnerLLP2 2022-06-30 OC412709 frs-bus:PartnerLLP2 2022-06-30
Registered number: OC412709
Room One UK Design LLP
Unaudited Financial Statements
For The Year Ended 30 June 2023
Sestini & Co Ltd.
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC412709
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 606 374
606 374
CURRENT ASSETS
Debtors 5 115,474 54,201
Cash at bank and in hand 283,776 108,062
399,250 162,263
Creditors: Amounts Falling Due Within One Year 6 (485,827 ) (163,642 )
NET CURRENT ASSETS (LIABILITIES) (86,577 ) (1,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES (85,971 ) (1,005 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (85,971 ) (1,005 )
REPRESENTED BY:
Equity
Members' other interests
Other reserves (85,971) (1,005)
(85,971) (1,005)
TOTAL MEMBERS' INTEREST
Members' other interests (85,971) (1,005)
(85,971) (1,005)
Page 1
Page 2
For the year ending 30 June 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
JAMEF PTY LTD
Designated Member
05/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Room One UK Design LLP is a limited liability partnership, incorporated in England & Wales, registered number OC412709 . The Registered Office is Paulton House, Old Mills, Paulton, Bristol, Somerset, BS39 7SX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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.
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. 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 over 50 years
Leasehold over the lease term
Plant & Machinery over 4 years
Fixtures & Fittings over 4 years
2.4. Financial Instruments
The entity has only entered into basic financial instruments. Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

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.

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.

2.5. 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.
2.6. Pensions
The LLP 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.
2.7. Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP
to repay the capital to members, even if that obligation is conditional.
Page 3
Page 4
2.8. Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
2.9. Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as
debts due to members.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 5,214
Additions 622
As at 30 June 2023 5,836
Depreciation
As at 1 July 2022 4,840
Provided during the period 390
As at 30 June 2023 5,230
Net Book Value
As at 30 June 2023 606
As at 1 July 2022 374
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 111,321 49,185
Other debtors 4,153 5,016
115,474 54,201
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 33,294 84,622
Other taxes and social security 17,002 18,409
VAT 1,427 2,240
Other creditors 8,737 2,930
Amounts owed to group undertakings 425,367 55,441
485,827 163,642
Page 4