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2022-07-01 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 NI603544 dpl-frs:Item8 2022-07-01 2023-06-30 NI603544 dpl-frs:Item8 2022-06-30 NI603544 dpl-frs:Item8 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 NI603544 dpl-frs:Item9 2022-07-01 2023-06-30 NI603544 dpl-frs:Item9 2022-06-30 NI603544 dpl-frs:Item9 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 NI603544 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2023-06-30 NI603544 dpl-frs:Item12 2022-07-01 2023-06-30 NI603544 dpl-frs:Item12 2022-06-30 NI603544 dpl-frs:Item12 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 NI603544 1 2022-07-01 2023-06-30 NI603544 frs-countries:NorthernIreland 2022-07-01 2023-06-30 NI603544 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 NI603544 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 NI603544 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 NI603544 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2021-07-01 2022-06-30 NI603544 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 NI603544 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 NI603544 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 NI603544 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 NI603544 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 NI603544 frs-bus:FullAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:FRS102 2021-07-01 2022-06-30 NI603544 frs-bus:MediumEntities 2021-07-01 2022-06-30 NI603544 frs-bus:SmallEntities 2021-07-01 2022-06-30 NI603544 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 NI603544 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 NI603544 frs-bus:Audited 2021-07-01 2022-06-30 NI603544 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 NI603544 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 NI603544 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 NI603544 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 NI603544 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 NI603544 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 NI603544 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 NI603544 frs-bus:OrdinaryShareClass1 2021-06-30 NI603544 frs-bus:OrdinaryShareClass1 2022-06-30 NI603544 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 NI603544 frs-bus:OrdinaryShareClass2 2021-06-30 NI603544 frs-bus:OrdinaryShareClass2 2022-06-30 NI603544 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 NI603544 frs-bus:OrdinaryShareClass3 2021-06-30 NI603544 frs-bus:OrdinaryShareClass3 2022-06-30 NI603544 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 NI603544 frs-bus:OrdinaryShareClass4 2021-06-30 NI603544 frs-bus:OrdinaryShareClass4 2022-06-30 NI603544 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 NI603544 frs-bus:OrdinaryShareClass5 2021-06-30 NI603544 frs-bus:OrdinaryShareClass5 2022-06-30 NI603544 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 NI603544 frs-bus:PreferenceShareClass1 2021-06-30 NI603544 frs-bus:PreferenceShareClass1 2022-06-30 NI603544 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 NI603544 frs-bus:PreferenceShareClass2 2021-06-30 NI603544 frs-bus:PreferenceShareClass2 2022-06-30 NI603544 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 NI603544 frs-bus:PreferenceShareClass3 2021-06-30 NI603544 frs-bus:PreferenceShareClass3 2022-06-30 NI603544 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 NI603544 frs-bus:PreferenceShareClass4 2021-06-30 NI603544 frs-bus:PreferenceShareClass4 2022-06-30 NI603544 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 NI603544 frs-bus:PreferenceShareClass5 2021-06-30 NI603544 frs-bus:PreferenceShareClass5 2022-06-30 NI603544 1 2021-07-01 2022-06-30 NI603544 1 2022-06-30 NI603544 1 2021-07-01 2022-06-30 NI603544 frs-core:LeasedAssets 2021-07-01 2022-06-30 NI603544 frs-core:OwnedAssets 2021-07-01 2022-06-30 NI603544 frs-core:CurrencyRisk 2021-07-01 2022-06-30 NI603544 frs-core:MarketRisk 2021-07-01 2022-06-30 NI603544 frs-core:InterestRateRisk 2021-07-01 2022-06-30 NI603544 frs-core:DeferredTaxation 2021-07-01 2022-06-30 NI603544 frs-core:DeferredTaxation 2021-06-30 NI603544 frs-core:DeferredTaxation 2022-06-30 NI603544 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 NI603544 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 NI603544 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 NI603544 frs-core:ProvisionsDeferredTax 2022-06-30 NI603544 frs-core:OtherDeferredTax 2022-06-30 NI603544 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 NI603544 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 NI603544 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 NI603544 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 NI603544 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 NI603544 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 NI603544 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 NI603544 frs-core:TaxCreditsDeferredTax 2022-06-30 NI603544 frs-core:CostValuation 2021-06-30 NI603544 frs-core:AdditionsToInvestments 2022-06-30 NI603544 frs-core:DisposalsRepaymentsInvestments 2022-06-30 NI603544 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 NI603544 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 NI603544 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 NI603544 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 NI603544 frs-core:CostValuation 2022-06-30 NI603544 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 NI603544 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 NI603544 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 NI603544 frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:ListedExchangeTraded 2021-06-30 NI603544 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 NI603544 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 NI603544 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI603544 frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:UnlistedNon-exchangeTraded 2021-06-30 NI603544 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 NI603544 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 NI603544 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI603544 dpl-frs:CostSales 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales 2021-06-30 NI603544 dpl-frs:CostSales 2022-06-30 NI603544 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 NI603544 frs-bus:Director1 2021-07-01 2022-06-30 NI603544 frs-bus:Director1 2021-06-30 NI603544 frs-bus:Director1 2022-06-30 NI603544 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 NI603544 1 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 1 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 1 2022-06-30 NI603544 2 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 2 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 2 2022-06-30 NI603544 3 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 3 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 3 2022-06-30 NI603544 4 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 4 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 4 2022-06-30 NI603544 5 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 5 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 5 2022-06-30 NI603544 6 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 6 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 6 2022-06-30 NI603544 7 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 7 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 7 2022-06-30 NI603544 8 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 8 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 8 2022-06-30 NI603544 9 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 9 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 9 2022-06-30 NI603544 10 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 10 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 10 2022-06-30 NI603544 11 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 11 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 11 2022-06-30 NI603544 12 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 12 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 12 2022-06-30 NI603544 13 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 13 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 13 2022-06-30 NI603544 14 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 14 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 14 2022-06-30 NI603544 15 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 15 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 15 2022-06-30 NI603544 16 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 16 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 16 2022-06-30 NI603544 17 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 17 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 17 2022-06-30 NI603544 18 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 18 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 18 2022-06-30 NI603544 19 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 19 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 19 2022-06-30 NI603544 20 2021-07-01 2022-06-30 NI603544 frs-core:CurrentFinancialInstruments 20 2022-06-30 NI603544 frs-core:Non-currentFinancialInstruments 20 2022-06-30 NI603544 dpl-frs:Item1 2021-07-01 2022-06-30 NI603544 dpl-frs:Item1 2021-06-30 NI603544 dpl-frs:Item1 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 NI603544 dpl-frs:Item2 2021-07-01 2022-06-30 NI603544 dpl-frs:Item2 2021-06-30 NI603544 dpl-frs:Item2 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 NI603544 dpl-frs:Item3 2021-07-01 2022-06-30 NI603544 dpl-frs:Item3 2021-06-30 NI603544 dpl-frs:Item3 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 NI603544 dpl-frs:Item4 2021-07-01 2022-06-30 NI603544 dpl-frs:Item4 2021-06-30 NI603544 dpl-frs:Item4 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 NI603544 dpl-frs:Item5 2021-07-01 2022-06-30 NI603544 dpl-frs:Item5 2021-06-30 NI603544 dpl-frs:Item5 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 NI603544 dpl-frs:Item6 2021-07-01 2022-06-30 NI603544 dpl-frs:Item6 2021-06-30 NI603544 dpl-frs:Item6 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 NI603544 dpl-frs:Item7 2021-07-01 2022-06-30 NI603544 dpl-frs:Item7 2021-06-30 NI603544 dpl-frs:Item7 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 NI603544 dpl-frs:Item8 2021-07-01 2022-06-30 NI603544 dpl-frs:Item8 2021-06-30 NI603544 dpl-frs:Item8 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 NI603544 dpl-frs:Item9 2021-07-01 2022-06-30 NI603544 dpl-frs:Item9 2021-06-30 NI603544 dpl-frs:Item9 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 NI603544 dpl-frs:Item10 2021-07-01 2022-06-30 NI603544 dpl-frs:Item10 2021-06-30 NI603544 dpl-frs:Item10 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 NI603544 dpl-frs:Item11 2021-07-01 2022-06-30 NI603544 dpl-frs:Item11 2021-06-30 NI603544 dpl-frs:Item11 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 NI603544 dpl-frs:Item12 2021-07-01 2022-06-30 NI603544 dpl-frs:Item12 2021-06-30 NI603544 dpl-frs:Item12 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 NI603544 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 NI603544 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 NI603544 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 NI603544 1 2021-07-01 2022-06-30 NI603544 frs-countries:NorthernIreland 2021-07-01 2022-06-30
Registered number: NI603544
P & R LOGISTICS LTD
Unaudited Financial Statements
For The Year Ended 30 June 2023
Bernard Tierney and Company
14 Orchardville Gardens
Belfast
BT10 0JX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: NI603544
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 64,000 64,000
Tangible Assets 5 462,759 467,599
526,759 531,599
CURRENT ASSETS
Debtors 6 113,311 51,525
Investments 7 256,451 256,451
Cash at bank and in hand 388,425 384,631
758,187 692,607
Creditors: Amounts Falling Due Within One Year 8 (433,493 ) (575,055 )
NET CURRENT ASSETS (LIABILITIES) 324,694 117,552
TOTAL ASSETS LESS CURRENT LIABILITIES 851,453 649,151
Creditors: Amounts Falling Due After More Than One Year 9 (16,704 ) 5,716
NET ASSETS 834,749 654,867
CAPITAL AND RESERVES
Called up share capital 11 500 500
Revaluation reserve 13 42,620 42,620
Profit and Loss Account 791,629 611,747
SHAREHOLDERS' FUNDS 834,749 654,867
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 Brian Crawford
Director
27/03/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
P & R LOGISTICS LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number NI603544 . The registered office is 47a Kennedy Way, Belfast, BT11 9AP.
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:
Freehold 2
Plant & Machinery 25
Motor Vehicles 25
Fixtures & Fittings 25
Computer Equipment 25
Page 3
Page 4
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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: 10 (2022: 10)
10 10
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 107,000
As at 30 June 2023 107,000
Amortisation
As at 1 July 2022 43,000
As at 30 June 2023 43,000
Net Book Value
As at 30 June 2023 64,000
As at 1 July 2022 64,000
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 251,386 938,971 2,750 500 1,193,607
Additions - 65,618 - - 65,618
As at 30 June 2023 251,386 1,004,589 2,750 500 1,259,225
Depreciation
As at 1 July 2022 - 723,883 1,625 500 726,008
Provided during the period - 70,177 281 - 70,458
As at 30 June 2023 - 794,060 1,906 500 796,466
Net Book Value
As at 30 June 2023 251,386 210,529 844 - 462,759
As at 1 July 2022 251,386 215,088 1,125 - 467,599
Page 5
Page 6
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 51,525 51,525
Other taxes and social security 5,966 -
Director's loan account 55,820 -
113,311 51,525
7. Current Asset Investments
2023 2022
£ £
Unlisted investments 256,451 256,451
256,451 256,451
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,664 53,321
Trade creditors 69,912 69,910
Bank loans and overdrafts 71,973 87,660
Corporation tax 44,562 101,808
Other taxes and social security - 14,722
VAT 207,708 218,371
Net wages 18,794 18,794
Accruals and deferred income 9,880 9,880
Director's loan account - 589
433,493 575,055
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 42,817 160
Bank loans (21,955 ) (11,635 )
Other taxes and social security 1,125 1,125
NISBLF LOAN (Long term liabilities - creditors > 1 year) (5,283 ) 4,634
16,704 (5,716 )
Page 6
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10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,664 53,321
Later than one year and not later than five years 42,817 160
53,481 53,481
53,481 53,481
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 500 500
12. 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.
13. Reserves
Revaluation Reserve
£
As at 1 July 2022 42,620
As at 30 June 2023 42,620
Page 7