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2022-12-31 12418248 dpl-frs:Item4 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 12418248 dpl-frs:Item5 2023-01-01 2023-12-31 12418248 dpl-frs:Item5 2022-12-31 12418248 dpl-frs:Item5 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 12418248 dpl-frs:Item6 2023-01-01 2023-12-31 12418248 dpl-frs:Item6 2022-12-31 12418248 dpl-frs:Item6 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 12418248 dpl-frs:Item7 2023-01-01 2023-12-31 12418248 dpl-frs:Item7 2022-12-31 12418248 dpl-frs:Item7 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 12418248 dpl-frs:Item8 2023-01-01 2023-12-31 12418248 dpl-frs:Item8 2022-12-31 12418248 dpl-frs:Item8 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 12418248 dpl-frs:Item9 2023-01-01 2023-12-31 12418248 dpl-frs:Item9 2022-12-31 12418248 dpl-frs:Item9 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 12418248 dpl-frs:Item10 2023-01-01 2023-12-31 12418248 dpl-frs:Item10 2022-12-31 12418248 dpl-frs:Item10 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 12418248 dpl-frs:Item11 2023-01-01 2023-12-31 12418248 dpl-frs:Item11 2022-12-31 12418248 dpl-frs:Item11 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 12418248 dpl-frs:Item12 2023-01-01 2023-12-31 12418248 dpl-frs:Item12 2022-12-31 12418248 dpl-frs:Item12 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 12418248 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 12418248 1 2023-01-01 2023-12-31 12418248 frs-countries:EnglandWales 2023-01-01 2023-12-31 12418248 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 12418248 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 12418248 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 12418248 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 12418248 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 12418248 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 12418248 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 12418248 2021-12-31 12418248 2022-12-31 12418248 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 2022-12-31 12418248 frs-core:AfterOneYear 2022-01-01 2022-12-31 12418248 frs-core:BetweenOneFiveYears 2022-01-01 2022-12-31 12418248 frs-core:BetweenOneFiveYears 2022-12-31 12418248 frs-core:ComputerEquipment 2022-12-31 12418248 frs-core:ComputerEquipment 2022-01-01 2022-12-31 12418248 frs-core:ComputerEquipment 2021-12-31 12418248 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 12418248 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 12418248 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 12418248 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 12418248 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 12418248 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 12418248 frs-core:FurnitureFittings 2022-12-31 12418248 frs-core:FurnitureFittings 2022-01-01 2022-12-31 12418248 frs-core:FurnitureFittings 2021-12-31 12418248 frs-core:NetGoodwill 2022-12-31 12418248 frs-core:NetGoodwill 2022-01-01 2022-12-31 12418248 frs-core:NetGoodwill 2021-12-31 12418248 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 12418248 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 12418248 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 12418248 frs-core:LandBuildings 2022-12-31 12418248 frs-core:LandBuildings 2022-01-01 2022-12-31 12418248 frs-core:LandBuildings 2021-12-31 12418248 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 12418248 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 12418248 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 12418248 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 12418248 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 12418248 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 12418248 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 12418248 frs-core:MoreThanFiveYears 2022-12-31 12418248 frs-core:MotorVehicles 2022-12-31 12418248 frs-core:MotorVehicles 2022-01-01 2022-12-31 12418248 frs-core:MotorVehicles 2021-12-31 12418248 frs-core:OtherResidualIntangibleAssets 2022-12-31 12418248 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 12418248 frs-core:OtherResidualIntangibleAssets 2021-12-31 12418248 frs-core:PlantMachinery 2022-12-31 12418248 frs-core:PlantMachinery 2022-01-01 2022-12-31 12418248 frs-core:PlantMachinery 2021-12-31 12418248 frs-core:Secured 2022-12-31 12418248 frs-core:Unsecured 2022-12-31 12418248 frs-core:WithinOneYear 2022-01-01 2022-12-31 12418248 frs-core:WithinOneYear 2022-12-31 12418248 frs-core:CapitalRedemptionReserve 2022-01-01 2022-12-31 12418248 frs-core:CapitalRedemptionReserve 2021-12-31 12418248 frs-core:CapitalRedemptionReserve 2022-12-31 12418248 frs-core:OtherReservesSubtotal 2022-01-01 2022-12-31 12418248 frs-core:OtherReservesSubtotal 2021-12-31 12418248 frs-core:OtherReservesSubtotal 2022-12-31 12418248 frs-core:RevaluationReserve 2022-01-01 2022-12-31 12418248 frs-core:RevaluationReserve 2021-12-31 12418248 frs-core:RevaluationReserve 2022-12-31 12418248 frs-core:SharePremium 2022-01-01 2022-12-31 12418248 frs-core:SharePremium 2021-12-31 12418248 frs-core:SharePremium 2022-12-31 12418248 frs-core:ShareCapital 2022-01-01 2022-12-31 12418248 frs-core:ShareCapital 2021-12-31 12418248 frs-core:ShareCapital 2022-12-31 12418248 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 12418248 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 12418248 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12418248 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 12418248 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 12418248 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 12418248 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 12418248 frs-countries:Europe 2022-01-01 2022-12-31 12418248 frs-countries:NorthAmerica 2022-01-01 2022-12-31 12418248 frs-countries:SouthAmerica 2022-01-01 2022-12-31 12418248 frs-countries:Asia 2022-01-01 2022-12-31 12418248 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 12418248 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 12418248 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 12418248 frs-bus:CompanyLimitedByGuarantee 2022-01-01 2022-12-31 12418248 frs-bus:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 12418248 frs-bus:LimitedLiabilityPartnershipsSORP 2022-01-01 2022-12-31 12418248 frs-bus:FullAccounts 2022-01-01 2022-12-31 12418248 frs-bus:FilletedAccounts 2022-01-01 2022-12-31 12418248 frs-bus:AbridgedAccounts 2022-01-01 2022-12-31 12418248 frs-bus:FRS102 2022-01-01 2022-12-31 12418248 frs-bus:MediumEntities 2022-01-01 2022-12-31 12418248 frs-bus:SmallEntities 2022-01-01 2022-12-31 12418248 frs-bus:EntityHasNeverTraded 2022-01-01 2022-12-31 12418248 frs-bus:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 12418248 frs-bus:Audited 2022-01-01 2022-12-31 12418248 frs-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 12418248 frs-bus:AuditExemptWithAccountantsReport 2022-01-01 2022-12-31 12418248 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12418248 frs-bus:LargeCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12418248 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12418248 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 12418248 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12418248 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12418248 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 12418248 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 12418248 frs-bus:OrdinaryShareClass1 2021-12-31 12418248 frs-bus:OrdinaryShareClass1 2022-12-31 12418248 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 12418248 frs-bus:OrdinaryShareClass2 2021-12-31 12418248 frs-bus:OrdinaryShareClass2 2022-12-31 12418248 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 12418248 frs-bus:OrdinaryShareClass3 2021-12-31 12418248 frs-bus:OrdinaryShareClass3 2022-12-31 12418248 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 12418248 frs-bus:OrdinaryShareClass4 2021-12-31 12418248 frs-bus:OrdinaryShareClass4 2022-12-31 12418248 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 12418248 frs-bus:OrdinaryShareClass5 2021-12-31 12418248 frs-bus:OrdinaryShareClass5 2022-12-31 12418248 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 12418248 frs-bus:PreferenceShareClass1 2021-12-31 12418248 frs-bus:PreferenceShareClass1 2022-12-31 12418248 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 12418248 frs-bus:PreferenceShareClass2 2021-12-31 12418248 frs-bus:PreferenceShareClass2 2022-12-31 12418248 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 12418248 frs-bus:PreferenceShareClass3 2021-12-31 12418248 frs-bus:PreferenceShareClass3 2022-12-31 12418248 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 12418248 frs-bus:PreferenceShareClass4 2021-12-31 12418248 frs-bus:PreferenceShareClass4 2022-12-31 12418248 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 12418248 frs-bus:PreferenceShareClass5 2021-12-31 12418248 frs-bus:PreferenceShareClass5 2022-12-31 12418248 1 2022-01-01 2022-12-31 12418248 1 2022-12-31 12418248 1 2022-01-01 2022-12-31 12418248 frs-core:LeasedAssets 2022-01-01 2022-12-31 12418248 frs-core:OwnedAssets 2022-01-01 2022-12-31 12418248 frs-core:CurrencyRisk 2022-01-01 2022-12-31 12418248 frs-core:MarketRisk 2022-01-01 2022-12-31 12418248 frs-core:InterestRateRisk 2022-01-01 2022-12-31 12418248 frs-core:DeferredTaxation 2022-01-01 2022-12-31 12418248 frs-core:DeferredTaxation 2021-12-31 12418248 frs-core:DeferredTaxation 2022-12-31 12418248 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 12418248 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 12418248 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 12418248 frs-core:ProvisionsDeferredTax 2022-12-31 12418248 frs-core:OtherDeferredTax 2022-12-31 12418248 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 12418248 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 12418248 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 12418248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 12418248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 12418248 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 12418248 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 12418248 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 12418248 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 12418248 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 12418248 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 12418248 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 12418248 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 12418248 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 12418248 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 12418248 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 12418248 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 12418248 frs-core:TaxCreditsDeferredTax 2022-12-31 12418248 frs-core:CostValuation 2021-12-31 12418248 frs-core:AdditionsToInvestments 2022-12-31 12418248 frs-core:DisposalsRepaymentsInvestments 2022-12-31 12418248 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 12418248 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 12418248 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 12418248 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 12418248 frs-core:CostValuation 2022-12-31 12418248 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 12418248 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 12418248 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 12418248 frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:ListedExchangeTraded 2021-12-31 12418248 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 12418248 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 12418248 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 12418248 frs-core:UnlistedNon-exchangeTraded 2022-12-31 12418248 frs-core:UnlistedNon-exchangeTraded 2021-12-31 12418248 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 12418248 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12418248 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12418248 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12418248 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12418248 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 12418248 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frs-bus:Director4 2022-01-01 2022-12-31 12418248 frs-bus:Director4 2021-12-31 12418248 frs-bus:Director4 2022-12-31 12418248 1 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 1 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 1 2022-12-31 12418248 2 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 2 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 2 2022-12-31 12418248 3 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 3 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 3 2022-12-31 12418248 4 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 4 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 4 2022-12-31 12418248 5 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 5 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 5 2022-12-31 12418248 6 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 6 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 6 2022-12-31 12418248 7 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 7 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 7 2022-12-31 12418248 8 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 8 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 8 2022-12-31 12418248 9 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 9 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 9 2022-12-31 12418248 10 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 10 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 10 2022-12-31 12418248 11 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 11 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 11 2022-12-31 12418248 12 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 12 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 12 2022-12-31 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frs-core:CurrentFinancialInstruments 19 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 19 2022-12-31 12418248 20 2022-01-01 2022-12-31 12418248 frs-core:CurrentFinancialInstruments 20 2022-12-31 12418248 frs-core:Non-currentFinancialInstruments 20 2022-12-31 12418248 dpl-frs:Item1 2022-01-01 2022-12-31 12418248 dpl-frs:Item1 2021-12-31 12418248 dpl-frs:Item1 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-01-01 2022-12-31 12418248 dpl-frs:Item2 2022-01-01 2022-12-31 12418248 dpl-frs:Item2 2021-12-31 12418248 dpl-frs:Item2 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item2 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 12418248 dpl-frs:Item3 2022-01-01 2022-12-31 12418248 dpl-frs:Item3 2021-12-31 12418248 dpl-frs:Item3 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 12418248 dpl-frs:Item4 2022-01-01 2022-12-31 12418248 dpl-frs:Item4 2021-12-31 12418248 dpl-frs:Item4 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 12418248 dpl-frs:Item5 2022-01-01 2022-12-31 12418248 dpl-frs:Item5 2021-12-31 12418248 dpl-frs:Item5 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 12418248 dpl-frs:Item6 2022-01-01 2022-12-31 12418248 dpl-frs:Item6 2021-12-31 12418248 dpl-frs:Item6 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 12418248 dpl-frs:Item7 2022-01-01 2022-12-31 12418248 dpl-frs:Item7 2021-12-31 12418248 dpl-frs:Item7 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 12418248 dpl-frs:Item8 2022-01-01 2022-12-31 12418248 dpl-frs:Item8 2021-12-31 12418248 dpl-frs:Item8 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 12418248 dpl-frs:Item9 2022-01-01 2022-12-31 12418248 dpl-frs:Item9 2021-12-31 12418248 dpl-frs:Item9 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 12418248 dpl-frs:Item10 2022-01-01 2022-12-31 12418248 dpl-frs:Item10 2021-12-31 12418248 dpl-frs:Item10 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 12418248 dpl-frs:Item11 2022-01-01 2022-12-31 12418248 dpl-frs:Item11 2021-12-31 12418248 dpl-frs:Item11 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 12418248 dpl-frs:Item12 2022-01-01 2022-12-31 12418248 dpl-frs:Item12 2021-12-31 12418248 dpl-frs:Item12 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 12418248 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 12418248 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 12418248 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 12418248 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 12418248 1 2022-01-01 2022-12-31 12418248 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 12418248
The Choral Hub Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Max Accountants Ltd
Ketton Suite
The King Centre
Oakham
Rutland
LE15 7WD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12418248
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,368
- 2,368
CURRENT ASSETS
Debtors 5 2,615 3,077
Cash at bank and in hand 15,703 50,325
18,318 53,402
Creditors: Amounts Falling Due Within One Year 6 (88,152 ) (64,413 )
NET CURRENT ASSETS (LIABILITIES) (69,834 ) (11,011 )
TOTAL ASSETS LESS CURRENT LIABILITIES (69,834 ) (8,643 )
NET LIABILITIES (69,834 ) (8,643 )
CAPITAL AND RESERVES
Called up share capital 8 177 154
Share premium account 651,989 577,009
Other reserves 157,690 73,661
Profit and Loss Account (879,690 ) (659,467 )
SHAREHOLDERS' FUNDS (69,834) (8,643)
Page 1
Page 2
For the year ending 31 December 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
Ms Alexandra Tindal Schwinn
Director
5 February 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
The Choral Hub Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12418248 . The registered office is Office 259 23 King Street, Cambridge, Cambridgeshire, CB1 1AH.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Therefore the financial statements have been prepared on a going concern basis which assumes the Company will continue in operational existence for the foreseeable future. 
The Company is involved in research and development activities and is working towards achieving a sustainable revenue generating activity. The directors have considered the basis of the financial statements and are satisfied that a combination of business growth and further investment commitments will enable the Company to meet its liabilities as they fall due.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Computer Equipment 33% on cost
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Share Based Payments
The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the entity. The fair value of the employee services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The estimated fair value of the option granted is calculated using the Black Scholes option pricing model. The total amount expensed is
recognised over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied.
The proceeds received net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.
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Page 4
2.9. Research & 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 shall be 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 on a straight line basis over their useful economic lives.
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.
2.10. Convertible Debt
Compound financial instruments issued by the Company comprise convertible loan notes that can be converted to share capital at the option of the holder. The interest on the loan notes is compounding annually and as such the number of shares to be issued will vary with changes in the fair value.
Due to the varying number of shares to be issued the loan notes are treated as liabilities and not split between equity and liabilities. The liability is initially and subsequently measured at fair value, with the fair value movements recognised in the Profit & Loss account.
Transaction costs that relate to the issue of the instrument are expensed to the Profit & Loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 6)
3 6
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 7,227
As at 31 December 2023 7,227
Depreciation
As at 1 January 2023 4,859
Provided during the period 2,368
As at 31 December 2023 7,227
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 2,368
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,615 1,890
VAT - 1,187
2,615 3,077
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 58 16,096
Debentures 122,993 104,794
Corporation tax (41,735 ) (68,075 )
Other taxes and social security 3,143 5,921
VAT 173 -
Net wages 1,269 -
Other creditors 251 455
Accruals and deferred income 2,000 5,222
88,152 64,413
7. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Debentures 122,993 104,794
122,993 104,794
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
108,785 Ordinary Shares of £ 0.001 each 109 109
2,324 Ordinary B shares of £ 0.001 each 2 1
66,466 Pre-Seed shares of £ 0.001 each 66 44
177 154
Shares issued during the period: £
1,604 Ordinary B shares of £ 0.001 each 1
22,058 Pre-Seed shares of £ 0.001 each 22
23
Share issues took place in the year for the £0.001 Pre-Seed shares as follows:
10 February 2023, 2,500 Pre-Seed shares were issued at £10 per share.
1 November 2023, 2,000 Pre-Seed shares were issued at £10 per share.
1 December 2023, 15,218 Pre-Seed shares were issued at £1.7087 per share.
6 December 2023, 2,340 Pre-Seed shares were issued at £1.708701 per share.
Share issues took place in the year for the £0.001 B Ordinary shares as follows:
7 February 2023, 902 B Ordinary shares were issued at £0000998 per share.
21 June 2023, 702 B Ordinary shares were issued at par.
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