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2022-12-31 11678305 19 2022-01-01 2022-12-31 11678305 frs-core:CurrentFinancialInstruments 19 2022-12-31 11678305 frs-core:Non-currentFinancialInstruments 19 2022-12-31 11678305 20 2022-01-01 2022-12-31 11678305 frs-core:CurrentFinancialInstruments 20 2022-12-31 11678305 frs-core:Non-currentFinancialInstruments 20 2022-12-31 11678305 dpl-frs:Item1 2022-01-01 2022-12-31 11678305 dpl-frs:Item1 2021-12-31 11678305 dpl-frs:Item1 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 11678305 dpl-frs:Item2 2022-01-01 2022-12-31 11678305 dpl-frs:Item2 2021-12-31 11678305 dpl-frs:Item2 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11678305 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dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11678305 dpl-frs:Item5 2022-01-01 2022-12-31 11678305 dpl-frs:Item5 2021-12-31 11678305 dpl-frs:Item5 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11678305 dpl-frs:Item6 2022-01-01 2022-12-31 11678305 dpl-frs:Item6 2021-12-31 11678305 dpl-frs:Item6 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11678305 dpl-frs:Item7 2022-01-01 2022-12-31 11678305 dpl-frs:Item7 2021-12-31 11678305 dpl-frs:Item7 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 11678305 dpl-frs:Item8 2022-01-01 2022-12-31 11678305 dpl-frs:Item8 2021-12-31 11678305 dpl-frs:Item8 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 11678305 dpl-frs:Item9 2022-01-01 2022-12-31 11678305 dpl-frs:Item9 2021-12-31 11678305 dpl-frs:Item9 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 11678305 dpl-frs:Item10 2022-01-01 2022-12-31 11678305 dpl-frs:Item10 2021-12-31 11678305 dpl-frs:Item10 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 11678305 dpl-frs:Item11 2022-01-01 2022-12-31 11678305 dpl-frs:Item11 2021-12-31 11678305 dpl-frs:Item11 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 11678305 dpl-frs:Item12 2022-01-01 2022-12-31 11678305 dpl-frs:Item12 2021-12-31 11678305 dpl-frs:Item12 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11678305 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11678305 1 2022-01-01 2022-12-31 11678305 frs-countries:EnglandWales 2022-01-01 2022-12-31 11678305 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-12-31 11678305 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 11678305 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 11678305 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 11678305 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 11678305 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 11678305 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 11678305 2020-12-31 11678305 2021-12-31 11678305 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 2021-12-31 11678305 frs-core:AfterOneYear 2021-01-01 2021-12-31 11678305 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 11678305 frs-core:BetweenOneFiveYears 2021-12-31 11678305 frs-core:ComputerEquipment 2021-12-31 11678305 frs-core:ComputerEquipment 2021-01-01 2021-12-31 11678305 frs-core:ComputerEquipment 2020-12-31 11678305 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 11678305 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-01-01 2021-12-31 11678305 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-31 11678305 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 11678305 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-01-01 2021-12-31 11678305 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-31 11678305 frs-core:FurnitureFittings 2021-12-31 11678305 frs-core:FurnitureFittings 2021-01-01 2021-12-31 11678305 frs-core:FurnitureFittings 2020-12-31 11678305 frs-core:NetGoodwill 2021-12-31 11678305 frs-core:NetGoodwill 2021-01-01 2021-12-31 11678305 frs-core:NetGoodwill 2020-12-31 11678305 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 11678305 frs-core:InvestmentPropertyIncludedWithinPPE 2021-01-01 2021-12-31 11678305 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-31 11678305 frs-core:LandBuildings 2021-12-31 11678305 frs-core:LandBuildings 2021-01-01 2021-12-31 11678305 frs-core:LandBuildings 2020-12-31 11678305 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 11678305 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-01-01 2021-12-31 11678305 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-31 11678305 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 11678305 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 11678305 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-31 11678305 frs-core:MoreThanFiveYears 2021-01-01 2021-12-31 11678305 frs-core:MoreThanFiveYears 2021-12-31 11678305 frs-core:MotorVehicles 2021-12-31 11678305 frs-core:MotorVehicles 2021-01-01 2021-12-31 11678305 frs-core:MotorVehicles 2020-12-31 11678305 frs-core:OtherResidualIntangibleAssets 2021-12-31 11678305 frs-core:OtherResidualIntangibleAssets 2021-01-01 2021-12-31 11678305 frs-core:OtherResidualIntangibleAssets 2020-12-31 11678305 frs-core:PlantMachinery 2021-12-31 11678305 frs-core:PlantMachinery 2021-01-01 2021-12-31 11678305 frs-core:PlantMachinery 2020-12-31 11678305 frs-core:Secured 2021-12-31 11678305 frs-core:Unsecured 2021-12-31 11678305 frs-core:WithinOneYear 2021-01-01 2021-12-31 11678305 frs-core:WithinOneYear 2021-12-31 11678305 frs-core:CapitalRedemptionReserve 2021-01-01 2021-12-31 11678305 frs-core:CapitalRedemptionReserve 2020-12-31 11678305 frs-core:CapitalRedemptionReserve 2021-12-31 11678305 frs-core:OtherReservesSubtotal 2021-01-01 2021-12-31 11678305 frs-core:OtherReservesSubtotal 2020-12-31 11678305 frs-core:OtherReservesSubtotal 2021-12-31 11678305 frs-core:RevaluationReserve 2021-01-01 2021-12-31 11678305 frs-core:RevaluationReserve 2020-12-31 11678305 frs-core:RevaluationReserve 2021-12-31 11678305 frs-core:SharePremium 2021-01-01 2021-12-31 11678305 frs-core:SharePremium 2020-12-31 11678305 frs-core:SharePremium 2021-12-31 11678305 frs-core:ShareCapital 2021-01-01 2021-12-31 11678305 frs-core:ShareCapital 2020-12-31 11678305 frs-core:ShareCapital 2021-12-31 11678305 frs-core:RetainedEarningsAccumulatedLosses 2021-01-01 2021-12-31 11678305 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-12-31 11678305 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11678305 frs-core:RetainedEarningsAccumulatedLosses 2020-12-31 11678305 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 11678305 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-31 11678305 frs-countries:UnitedKingdom 2021-01-01 2021-12-31 11678305 frs-countries:Europe 2021-01-01 2021-12-31 11678305 frs-countries:NorthAmerica 2021-01-01 2021-12-31 11678305 frs-countries:SouthAmerica 2021-01-01 2021-12-31 11678305 frs-countries:Asia 2021-01-01 2021-12-31 11678305 frs-countries:RestWorldOutsideUK 2021-01-01 2021-12-31 11678305 frs-bus:HighestPaidDirector 2021-01-01 2021-12-31 11678305 frs-bus:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 11678305 frs-bus:CompanyLimitedByGuarantee 2021-01-01 2021-12-31 11678305 frs-bus:LimitedLiabilityPartnershipLLP 2021-01-01 2021-12-31 11678305 frs-bus:LimitedLiabilityPartnershipsSORP 2021-01-01 2021-12-31 11678305 frs-bus:FullAccounts 2021-01-01 2021-12-31 11678305 frs-bus:FilletedAccounts 2021-01-01 2021-12-31 11678305 frs-bus:AbridgedAccounts 2021-01-01 2021-12-31 11678305 frs-bus:FRS102 2021-01-01 2021-12-31 11678305 frs-bus:MediumEntities 2021-01-01 2021-12-31 11678305 frs-bus:SmallEntities 2021-01-01 2021-12-31 11678305 frs-bus:EntityHasNeverTraded 2021-01-01 2021-12-31 11678305 frs-bus:EntityNoLongerTradingButTradedInPast 2021-01-01 2021-12-31 11678305 frs-bus:Audited 2021-01-01 2021-12-31 11678305 frs-bus:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 11678305 frs-bus:AuditExemptWithAccountantsReport 2021-01-01 2021-12-31 11678305 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11678305 frs-bus:LargeCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11678305 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11678305 frs-bus:SmallCompaniesRegimeForAccounts 2021-01-01 2021-12-31 11678305 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11678305 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11678305 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-01-01 2021-12-31 11678305 frs-bus:OrdinaryShareClass1 2021-01-01 2021-12-31 11678305 frs-bus:OrdinaryShareClass1 2020-12-31 11678305 frs-bus:OrdinaryShareClass1 2021-12-31 11678305 frs-bus:OrdinaryShareClass2 2021-01-01 2021-12-31 11678305 frs-bus:OrdinaryShareClass2 2020-12-31 11678305 frs-bus:OrdinaryShareClass2 2021-12-31 11678305 frs-bus:OrdinaryShareClass3 2021-01-01 2021-12-31 11678305 frs-bus:OrdinaryShareClass3 2020-12-31 11678305 frs-bus:OrdinaryShareClass3 2021-12-31 11678305 frs-bus:OrdinaryShareClass4 2021-01-01 2021-12-31 11678305 frs-bus:OrdinaryShareClass4 2020-12-31 11678305 frs-bus:OrdinaryShareClass4 2021-12-31 11678305 frs-bus:OrdinaryShareClass5 2021-01-01 2021-12-31 11678305 frs-bus:OrdinaryShareClass5 2020-12-31 11678305 frs-bus:OrdinaryShareClass5 2021-12-31 11678305 frs-bus:PreferenceShareClass1 2021-01-01 2021-12-31 11678305 frs-bus:PreferenceShareClass1 2020-12-31 11678305 frs-bus:PreferenceShareClass1 2021-12-31 11678305 frs-bus:PreferenceShareClass2 2021-01-01 2021-12-31 11678305 frs-bus:PreferenceShareClass2 2020-12-31 11678305 frs-bus:PreferenceShareClass2 2021-12-31 11678305 frs-bus:PreferenceShareClass3 2021-01-01 2021-12-31 11678305 frs-bus:PreferenceShareClass3 2020-12-31 11678305 frs-bus:PreferenceShareClass3 2021-12-31 11678305 frs-bus:PreferenceShareClass4 2021-01-01 2021-12-31 11678305 frs-bus:PreferenceShareClass4 2020-12-31 11678305 frs-bus:PreferenceShareClass4 2021-12-31 11678305 frs-bus:PreferenceShareClass5 2021-01-01 2021-12-31 11678305 frs-bus:PreferenceShareClass5 2020-12-31 11678305 frs-bus:PreferenceShareClass5 2021-12-31 11678305 1 2021-01-01 2021-12-31 11678305 1 2021-12-31 11678305 1 2021-01-01 2021-12-31 11678305 frs-core:LeasedAssets 2021-01-01 2021-12-31 11678305 frs-core:OwnedAssets 2021-01-01 2021-12-31 11678305 frs-core:CurrencyRisk 2021-01-01 2021-12-31 11678305 frs-core:MarketRisk 2021-01-01 2021-12-31 11678305 frs-core:InterestRateRisk 2021-01-01 2021-12-31 11678305 frs-core:DeferredTaxation 2021-01-01 2021-12-31 11678305 frs-core:DeferredTaxation 2020-12-31 11678305 frs-core:DeferredTaxation 2021-12-31 11678305 frs-core:OtherProvisionsContingentLiabilities 2021-01-01 2021-12-31 11678305 frs-core:OtherProvisionsContingentLiabilities 2020-12-31 11678305 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 11678305 frs-core:ProvisionsDeferredTax 2021-12-31 11678305 frs-core:OtherDeferredTax 2021-12-31 11678305 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 11678305 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 11678305 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 11678305 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-01-01 2021-12-31 11678305 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-31 11678305 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 11678305 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 11678305 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-31 11678305 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 11678305 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-01-01 2021-12-31 11678305 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-31 11678305 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 11678305 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 11678305 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 11678305 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 11678305 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 11678305 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 11678305 frs-core:TaxCreditsDeferredTax 2021-12-31 11678305 frs-core:CostValuation 2020-12-31 11678305 frs-core:AdditionsToInvestments 2021-12-31 11678305 frs-core:DisposalsRepaymentsInvestments 2021-12-31 11678305 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 11678305 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 11678305 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 11678305 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 11678305 frs-core:CostValuation 2021-12-31 11678305 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 11678305 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 11678305 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 11678305 frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:ListedExchangeTraded 2020-12-31 11678305 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-31 11678305 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-31 11678305 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 11678305 frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:UnlistedNon-exchangeTraded 2020-12-31 11678305 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 11678305 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 11678305 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 11678305 dpl-frs:CostSales 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales 2020-12-31 11678305 dpl-frs:CostSales 2021-12-31 11678305 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 11678305 frs-bus:Director1 2021-01-01 2021-12-31 11678305 frs-bus:Director1 2020-12-31 11678305 frs-bus:Director1 2021-12-31 11678305 frs-bus:Director2 2021-01-01 2021-12-31 11678305 frs-bus:Director2 2020-12-31 11678305 frs-bus:Director2 2021-12-31 11678305 1 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 1 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 1 2021-12-31 11678305 2 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 2 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 2 2021-12-31 11678305 3 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 3 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 3 2021-12-31 11678305 4 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 4 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 4 2021-12-31 11678305 5 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 5 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 5 2021-12-31 11678305 6 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 6 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 6 2021-12-31 11678305 7 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 7 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 7 2021-12-31 11678305 8 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 8 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 8 2021-12-31 11678305 9 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 9 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 9 2021-12-31 11678305 10 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 10 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 10 2021-12-31 11678305 11 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 11 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 11 2021-12-31 11678305 12 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 12 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 12 2021-12-31 11678305 13 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 13 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 13 2021-12-31 11678305 14 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 14 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 14 2021-12-31 11678305 15 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 15 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 15 2021-12-31 11678305 16 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 16 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 16 2021-12-31 11678305 17 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 17 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 17 2021-12-31 11678305 18 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 18 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 18 2021-12-31 11678305 19 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 19 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 19 2021-12-31 11678305 20 2021-01-01 2021-12-31 11678305 frs-core:CurrentFinancialInstruments 20 2021-12-31 11678305 frs-core:Non-currentFinancialInstruments 20 2021-12-31 11678305 dpl-frs:Item1 2021-01-01 2021-12-31 11678305 dpl-frs:Item1 2020-12-31 11678305 dpl-frs:Item1 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 11678305 dpl-frs:Item2 2021-01-01 2021-12-31 11678305 dpl-frs:Item2 2020-12-31 11678305 dpl-frs:Item2 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 11678305 dpl-frs:Item3 2021-01-01 2021-12-31 11678305 dpl-frs:Item3 2020-12-31 11678305 dpl-frs:Item3 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 11678305 dpl-frs:Item4 2021-01-01 2021-12-31 11678305 dpl-frs:Item4 2020-12-31 11678305 dpl-frs:Item4 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 11678305 dpl-frs:Item5 2021-01-01 2021-12-31 11678305 dpl-frs:Item5 2020-12-31 11678305 dpl-frs:Item5 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 11678305 dpl-frs:Item6 2021-01-01 2021-12-31 11678305 dpl-frs:Item6 2020-12-31 11678305 dpl-frs:Item6 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 11678305 dpl-frs:Item7 2021-01-01 2021-12-31 11678305 dpl-frs:Item7 2020-12-31 11678305 dpl-frs:Item7 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 11678305 dpl-frs:Item8 2021-01-01 2021-12-31 11678305 dpl-frs:Item8 2020-12-31 11678305 dpl-frs:Item8 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 11678305 dpl-frs:Item9 2021-01-01 2021-12-31 11678305 dpl-frs:Item9 2020-12-31 11678305 dpl-frs:Item9 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 11678305 dpl-frs:Item10 2021-01-01 2021-12-31 11678305 dpl-frs:Item10 2020-12-31 11678305 dpl-frs:Item10 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 11678305 dpl-frs:Item11 2021-01-01 2021-12-31 11678305 dpl-frs:Item11 2020-12-31 11678305 dpl-frs:Item11 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 11678305 dpl-frs:Item12 2021-01-01 2021-12-31 11678305 dpl-frs:Item12 2020-12-31 11678305 dpl-frs:Item12 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 11678305 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 11678305 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11678305 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 11678305 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 11678305 1 2021-01-01 2021-12-31 11678305 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 11678305
Celestial Pharma Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11678305
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,681
- 1,681
CURRENT ASSETS
Debtors 5 110,971 125,087
Cash at bank and in hand 15 736
110,986 125,823
Creditors: Amounts Falling Due Within One Year 6 (143,466 ) (147,773 )
NET CURRENT ASSETS (LIABILITIES) (32,480 ) (21,950 )
TOTAL ASSETS LESS CURRENT LIABILITIES (32,480 ) (20,269 )
Creditors: Amounts Falling Due After More Than One Year 7 (43,612 ) (49,511 )
NET LIABILITIES (76,092 ) (69,780 )
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account (76,096 ) (69,784 )
SHAREHOLDERS' FUNDS (76,092) (69,780)
Page 1
Page 2
For the year ending 31 December 2022 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 Abbas Fazal
Director
22/12/2023
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
Celestial Pharma Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11678305 . The registered office is 36 Oxford Drive, Acocks Green, Birmingham, West Midlands, B27 6SH.
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 the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2022 6,725
As at 31 December 2022 6,725
Depreciation
As at 1 January 2022 5,044
Provided during the period 1,681
As at 31 December 2022 6,725
Net Book Value
As at 31 December 2022 -
As at 1 January 2022 1,681
5. Debtors
2022 2021
£ £
Due within one year
Other debtors 110,392 124,802
VAT 579 285
110,971 125,087
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Other creditors 99,082 98,856
Accruals and deferred income 850 525
Directors' loan accounts 43,534 48,392
143,466 147,773
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 43,612 49,511
43,612 49,511
8. Share Capital
2022 2021
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1.000 each 1 1
1 Ordinary B shares of £ 1.000 each 1 1
1 Ordinary C shares of £ 1.000 each 1 1
1 Ordinary D shares of £ 1.000 each 1 1
4 4
Page 4