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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 11812617 dpl-frs:Item5 2022-07-01 2023-06-30 11812617 dpl-frs:Item5 2022-06-30 11812617 dpl-frs:Item5 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 11812617 dpl-frs:Item6 2022-07-01 2023-06-30 11812617 dpl-frs:Item6 2022-06-30 11812617 dpl-frs:Item6 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 11812617 dpl-frs:Item7 2022-07-01 2023-06-30 11812617 dpl-frs:Item7 2022-06-30 11812617 dpl-frs:Item7 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 11812617 dpl-frs:Item8 2022-07-01 2023-06-30 11812617 dpl-frs:Item8 2022-06-30 11812617 dpl-frs:Item8 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 11812617 dpl-frs:Item9 2022-07-01 2023-06-30 11812617 dpl-frs:Item9 2022-06-30 11812617 dpl-frs:Item9 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 11812617 dpl-frs:Item10 2022-07-01 2023-06-30 11812617 dpl-frs:Item10 2022-06-30 11812617 dpl-frs:Item10 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 11812617 dpl-frs:Item11 2022-07-01 2023-06-30 11812617 dpl-frs:Item11 2022-06-30 11812617 dpl-frs:Item11 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 11812617 dpl-frs:Item12 2022-07-01 2023-06-30 11812617 dpl-frs:Item12 2022-06-30 11812617 dpl-frs:Item12 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 11812617 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 11812617 1 2022-07-01 2023-06-30 11812617 frs-countries:EnglandWales 2022-07-01 2023-06-30 11812617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 11812617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 11812617 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-06-30 11812617 frs-core:AllSubsidiaries 2021-03-01 2022-06-30 11812617 frs-core:KeyManagementPersonnel 2021-03-01 2022-06-30 11812617 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-06-30 11812617 frs-core:OtherRelatedParties 2021-03-01 2022-06-30 11812617 2021-02-28 11812617 2022-06-30 11812617 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 2021-03-01 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 2022-06-30 11812617 frs-core:AfterOneYear 2021-03-01 2022-06-30 11812617 frs-core:BetweenOneFiveYears 2021-03-01 2022-06-30 11812617 frs-core:BetweenOneFiveYears 2022-06-30 11812617 frs-core:ComputerEquipment 2022-06-30 11812617 frs-core:ComputerEquipment 2021-03-01 2022-06-30 11812617 frs-core:ComputerEquipment 2021-02-28 11812617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 11812617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-06-30 11812617 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 11812617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 11812617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-06-30 11812617 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 11812617 frs-core:FurnitureFittings 2022-06-30 11812617 frs-core:FurnitureFittings 2021-03-01 2022-06-30 11812617 frs-core:FurnitureFittings 2021-02-28 11812617 frs-core:NetGoodwill 2022-06-30 11812617 frs-core:NetGoodwill 2021-03-01 2022-06-30 11812617 frs-core:NetGoodwill 2021-02-28 11812617 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 11812617 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-06-30 11812617 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 11812617 frs-core:LandBuildings 2022-06-30 11812617 frs-core:LandBuildings 2021-03-01 2022-06-30 11812617 frs-core:LandBuildings 2021-02-28 11812617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 11812617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-01 2022-06-30 11812617 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-02-28 11812617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 11812617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-01 2022-06-30 11812617 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-02-28 11812617 frs-core:MoreThanFiveYears 2021-03-01 2022-06-30 11812617 frs-core:MoreThanFiveYears 2022-06-30 11812617 frs-core:MotorVehicles 2022-06-30 11812617 frs-core:MotorVehicles 2021-03-01 2022-06-30 11812617 frs-core:MotorVehicles 2021-02-28 11812617 frs-core:OtherResidualIntangibleAssets 2022-06-30 11812617 frs-core:OtherResidualIntangibleAssets 2021-03-01 2022-06-30 11812617 frs-core:OtherResidualIntangibleAssets 2021-02-28 11812617 frs-core:PlantMachinery 2022-06-30 11812617 frs-core:PlantMachinery 2021-03-01 2022-06-30 11812617 frs-core:PlantMachinery 2021-02-28 11812617 frs-core:Secured 2022-06-30 11812617 frs-core:Unsecured 2022-06-30 11812617 frs-core:WithinOneYear 2021-03-01 2022-06-30 11812617 frs-core:WithinOneYear 2022-06-30 11812617 frs-core:CapitalRedemptionReserve 2021-03-01 2022-06-30 11812617 frs-core:CapitalRedemptionReserve 2021-02-28 11812617 frs-core:CapitalRedemptionReserve 2022-06-30 11812617 frs-core:OtherReservesSubtotal 2021-03-01 2022-06-30 11812617 frs-core:OtherReservesSubtotal 2021-02-28 11812617 frs-core:OtherReservesSubtotal 2022-06-30 11812617 frs-core:RevaluationReserve 2021-03-01 2022-06-30 11812617 frs-core:RevaluationReserve 2021-02-28 11812617 frs-core:RevaluationReserve 2022-06-30 11812617 frs-core:SharePremium 2021-03-01 2022-06-30 11812617 frs-core:SharePremium 2021-02-28 11812617 frs-core:SharePremium 2022-06-30 11812617 frs-core:ShareCapital 2021-03-01 2022-06-30 11812617 frs-core:ShareCapital 2021-02-28 11812617 frs-core:ShareCapital 2022-06-30 11812617 frs-core:RetainedEarningsAccumulatedLosses 2021-03-01 2022-06-30 11812617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-02-28 11812617 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11812617 frs-core:RetainedEarningsAccumulatedLosses 2021-02-28 11812617 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 11812617 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-02-28 11812617 frs-countries:UnitedKingdom 2021-03-01 2022-06-30 11812617 frs-countries:Europe 2021-03-01 2022-06-30 11812617 frs-countries:NorthAmerica 2021-03-01 2022-06-30 11812617 frs-countries:SouthAmerica 2021-03-01 2022-06-30 11812617 frs-countries:Asia 2021-03-01 2022-06-30 11812617 frs-countries:RestWorldOutsideUK 2021-03-01 2022-06-30 11812617 frs-bus:HighestPaidDirector 2021-03-01 2022-06-30 11812617 frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-06-30 11812617 frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-06-30 11812617 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-06-30 11812617 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-06-30 11812617 frs-bus:FullAccounts 2021-03-01 2022-06-30 11812617 frs-bus:FilletedAccounts 2021-03-01 2022-06-30 11812617 frs-bus:AbridgedAccounts 2021-03-01 2022-06-30 11812617 frs-bus:FRS102 2021-03-01 2022-06-30 11812617 frs-bus:MediumEntities 2021-03-01 2022-06-30 11812617 frs-bus:SmallEntities 2021-03-01 2022-06-30 11812617 frs-bus:EntityHasNeverTraded 2021-03-01 2022-06-30 11812617 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-06-30 11812617 frs-bus:Audited 2021-03-01 2022-06-30 11812617 frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-06-30 11812617 frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-06-30 11812617 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-06-30 11812617 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-06-30 11812617 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-06-30 11812617 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-06-30 11812617 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-06-30 11812617 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-06-30 11812617 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-06-30 11812617 frs-bus:OrdinaryShareClass1 2021-03-01 2022-06-30 11812617 frs-bus:OrdinaryShareClass1 2021-02-28 11812617 frs-bus:OrdinaryShareClass1 2022-06-30 11812617 frs-bus:OrdinaryShareClass2 2021-03-01 2022-06-30 11812617 frs-bus:OrdinaryShareClass2 2021-02-28 11812617 frs-bus:OrdinaryShareClass2 2022-06-30 11812617 frs-bus:OrdinaryShareClass3 2021-03-01 2022-06-30 11812617 frs-bus:OrdinaryShareClass3 2021-02-28 11812617 frs-bus:OrdinaryShareClass3 2022-06-30 11812617 frs-bus:OrdinaryShareClass4 2021-03-01 2022-06-30 11812617 frs-bus:OrdinaryShareClass4 2021-02-28 11812617 frs-bus:OrdinaryShareClass4 2022-06-30 11812617 frs-bus:OrdinaryShareClass5 2021-03-01 2022-06-30 11812617 frs-bus:OrdinaryShareClass5 2021-02-28 11812617 frs-bus:OrdinaryShareClass5 2022-06-30 11812617 frs-bus:PreferenceShareClass1 2021-03-01 2022-06-30 11812617 frs-bus:PreferenceShareClass1 2021-02-28 11812617 frs-bus:PreferenceShareClass1 2022-06-30 11812617 frs-bus:PreferenceShareClass2 2021-03-01 2022-06-30 11812617 frs-bus:PreferenceShareClass2 2021-02-28 11812617 frs-bus:PreferenceShareClass2 2022-06-30 11812617 frs-bus:PreferenceShareClass3 2021-03-01 2022-06-30 11812617 frs-bus:PreferenceShareClass3 2021-02-28 11812617 frs-bus:PreferenceShareClass3 2022-06-30 11812617 frs-bus:PreferenceShareClass4 2021-03-01 2022-06-30 11812617 frs-bus:PreferenceShareClass4 2021-02-28 11812617 frs-bus:PreferenceShareClass4 2022-06-30 11812617 frs-bus:PreferenceShareClass5 2021-03-01 2022-06-30 11812617 frs-bus:PreferenceShareClass5 2021-02-28 11812617 frs-bus:PreferenceShareClass5 2022-06-30 11812617 1 2021-03-01 2022-06-30 11812617 1 2022-06-30 11812617 1 2021-03-01 2022-06-30 11812617 frs-core:LeasedAssets 2021-03-01 2022-06-30 11812617 frs-core:OwnedAssets 2021-03-01 2022-06-30 11812617 frs-core:CurrencyRisk 2021-03-01 2022-06-30 11812617 frs-core:MarketRisk 2021-03-01 2022-06-30 11812617 frs-core:InterestRateRisk 2021-03-01 2022-06-30 11812617 frs-core:DeferredTaxation 2021-03-01 2022-06-30 11812617 frs-core:DeferredTaxation 2021-02-28 11812617 frs-core:DeferredTaxation 2022-06-30 11812617 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-06-30 11812617 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 11812617 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 11812617 frs-core:ProvisionsDeferredTax 2022-06-30 11812617 frs-core:OtherDeferredTax 2022-06-30 11812617 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 11812617 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 11812617 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 11812617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-06-30 11812617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 11812617 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 11812617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-06-30 11812617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 11812617 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 11812617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-06-30 11812617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 11812617 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 11812617 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 11812617 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 11812617 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 11812617 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 11812617 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 11812617 frs-core:TaxCreditsDeferredTax 2022-06-30 11812617 frs-core:CostValuation 2021-02-28 11812617 frs-core:AdditionsToInvestments 2022-06-30 11812617 frs-core:DisposalsRepaymentsInvestments 2022-06-30 11812617 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 11812617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 11812617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 11812617 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 11812617 frs-core:CostValuation 2022-06-30 11812617 frs-core:ProvisionsForImpairmentInvestments 2021-02-28 11812617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 11812617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 11812617 frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:ListedExchangeTraded 2021-02-28 11812617 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 11812617 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 11812617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 11812617 frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:UnlistedNon-exchangeTraded 2021-02-28 11812617 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 11812617 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 11812617 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 11812617 dpl-frs:CostSales 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales 2021-02-28 11812617 dpl-frs:CostSales 2022-06-30 11812617 dpl-frs:DistributionCosts 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses 2021-03-01 2022-06-30 11812617 frs-bus:Director1 2021-03-01 2022-06-30 11812617 frs-bus:Director1 2021-02-28 11812617 frs-bus:Director1 2022-06-30 11812617 frs-bus:Director2 2021-03-01 2022-06-30 11812617 frs-bus:Director2 2021-02-28 11812617 frs-bus:Director2 2022-06-30 11812617 1 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 1 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 1 2022-06-30 11812617 2 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 2 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 2 2022-06-30 11812617 3 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 3 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 3 2022-06-30 11812617 4 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 4 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 4 2022-06-30 11812617 5 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 5 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 5 2022-06-30 11812617 6 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 6 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 6 2022-06-30 11812617 7 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 7 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 7 2022-06-30 11812617 8 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 8 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 8 2022-06-30 11812617 9 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 9 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 9 2022-06-30 11812617 10 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 10 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 10 2022-06-30 11812617 11 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 11 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 11 2022-06-30 11812617 12 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 12 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 12 2022-06-30 11812617 13 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 13 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 13 2022-06-30 11812617 14 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 14 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 14 2022-06-30 11812617 15 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 15 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 15 2022-06-30 11812617 16 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 16 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 16 2022-06-30 11812617 17 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 17 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 17 2022-06-30 11812617 18 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 18 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 18 2022-06-30 11812617 19 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 19 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 19 2022-06-30 11812617 20 2021-03-01 2022-06-30 11812617 frs-core:CurrentFinancialInstruments 20 2022-06-30 11812617 frs-core:Non-currentFinancialInstruments 20 2022-06-30 11812617 dpl-frs:Item1 2021-03-01 2022-06-30 11812617 dpl-frs:Item1 2021-02-28 11812617 dpl-frs:Item1 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item1 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-06-30 11812617 dpl-frs:Item2 2021-03-01 2022-06-30 11812617 dpl-frs:Item2 2021-02-28 11812617 dpl-frs:Item2 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-06-30 11812617 dpl-frs:Item3 2021-03-01 2022-06-30 11812617 dpl-frs:Item3 2021-02-28 11812617 dpl-frs:Item3 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-06-30 11812617 dpl-frs:Item4 2021-03-01 2022-06-30 11812617 dpl-frs:Item4 2021-02-28 11812617 dpl-frs:Item4 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item4 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-06-30 11812617 dpl-frs:Item5 2021-03-01 2022-06-30 11812617 dpl-frs:Item5 2021-02-28 11812617 dpl-frs:Item5 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item5 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-06-30 11812617 dpl-frs:Item6 2021-03-01 2022-06-30 11812617 dpl-frs:Item6 2021-02-28 11812617 dpl-frs:Item6 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item6 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-06-30 11812617 dpl-frs:Item7 2021-03-01 2022-06-30 11812617 dpl-frs:Item7 2021-02-28 11812617 dpl-frs:Item7 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-06-30 11812617 dpl-frs:Item8 2021-03-01 2022-06-30 11812617 dpl-frs:Item8 2021-02-28 11812617 dpl-frs:Item8 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-06-30 11812617 dpl-frs:Item9 2021-03-01 2022-06-30 11812617 dpl-frs:Item9 2021-02-28 11812617 dpl-frs:Item9 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-06-30 11812617 dpl-frs:Item10 2021-03-01 2022-06-30 11812617 dpl-frs:Item10 2021-02-28 11812617 dpl-frs:Item10 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-06-30 11812617 dpl-frs:Item11 2021-03-01 2022-06-30 11812617 dpl-frs:Item11 2021-02-28 11812617 dpl-frs:Item11 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-06-30 11812617 dpl-frs:Item12 2021-03-01 2022-06-30 11812617 dpl-frs:Item12 2021-02-28 11812617 dpl-frs:Item12 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-06-30 11812617 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 11812617 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 11812617 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-06-30 11812617 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-06-30 11812617 1 2021-03-01 2022-06-30 11812617 frs-countries:EnglandWales 2021-03-01 2022-06-30
Registered number: 11812617
Treekly Group Ltd
Financial Statements
For The Year Ended 30 June 2023
Triple Bottom Line Accounting Limited
Association of International Accountants
The Enterprise Centre University Of East Anglia
Norwich Research Park
Norwich
Norfolk
NR4 7TJ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11812617
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 56,234 53,944
Tangible Assets 5 1,173 2,346
57,407 56,290
CURRENT ASSETS
Debtors 6 4,489 23,009
Cash at bank and in hand 36,208 13,085
40,697 36,094
Creditors: Amounts Falling Due Within One Year 7 (96,874 ) (66,977 )
NET CURRENT ASSETS (LIABILITIES) (56,177 ) (30,883 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,230 25,407
Creditors: Amounts Falling Due After More Than One Year 8 (59,866 ) (71,849 )
NET LIABILITIES (58,636 ) (46,442 )
CAPITAL AND RESERVES
Called up share capital 9 1,050 1,050
Share premium account 238,450 124,950
Profit and Loss Account (298,136 ) (172,442 )
SHAREHOLDERS' FUNDS (58,636) (46,442)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Keith Mortimer
Director
08/03/2024
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
Treekly Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11812617 . The registered office is The Enterprise Centre University Of East Anglia, University Drive, Norwich, Norfolk, NR4 7TJ.
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 - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33.33
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.
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Page 4
3. Average Number of Employees
4Average number of employees, including directors, during the year was: 4 (2022: 5)
4 5
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 July 2022 4,347 49,597 53,944
Additions 2,290 - 2,290
As at 30 June 2023 6,637 49,597 56,234
Net Book Value
As at 30 June 2023 6,637 49,597 56,234
As at 1 July 2022 4,347 49,597 53,944
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 3,519
As at 30 June 2023 3,519
Depreciation
As at 1 July 2022 1,173
Provided during the period 1,173
As at 30 June 2023 2,346
Net Book Value
As at 30 June 2023 1,173
As at 1 July 2022 2,346
6. Debtors
30 June 2023 30 June 2022
£ £
Due within one year
Trade debtors 4,489 23,009
4,489 23,009
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Page 5
7. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Trade creditors (1 ) 943
Bank loans and overdrafts 10,000 1,293
Other loans 11,178 -
Other taxes and social security 3,583 776
VAT 1,962 2,647
Net wages - 20
Other creditors 410 298
Accruals and deferred income 10,742 2,000
Directors' loan accounts 59,000 59,000
96,874 66,977
8. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 30 June 2022
£ £
Bank loans 59,866 71,849
59,866 71,849
9. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 1,050 1,050
Page 5