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2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item3 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item3 2022-06-01 2023-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-06-01 2023-05-31 5123246 dpl-frs:Item4 2022-06-01 2023-05-31 5123246 dpl-frs:Item4 2022-05-31 5123246 dpl-frs:Item4 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item4 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item4 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item4 2022-06-01 2023-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-06-01 2023-05-31 5123246 dpl-frs:Item5 2022-06-01 2023-05-31 5123246 dpl-frs:Item5 2022-05-31 5123246 dpl-frs:Item5 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item5 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item5 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item5 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2022-05-31 5123246 dpl-frs:Item8 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item8 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item8 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item8 2022-06-01 2023-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-06-01 2023-05-31 5123246 dpl-frs:Item9 2022-06-01 2023-05-31 5123246 dpl-frs:Item9 2022-05-31 5123246 dpl-frs:Item9 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item9 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item9 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item9 2022-06-01 2023-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-06-01 2023-05-31 5123246 dpl-frs:Item10 2022-06-01 2023-05-31 5123246 dpl-frs:Item10 2022-05-31 5123246 dpl-frs:Item10 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item10 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item10 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item10 2022-06-01 2023-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-06-01 2023-05-31 5123246 dpl-frs:Item11 2022-06-01 2023-05-31 5123246 dpl-frs:Item11 2022-05-31 5123246 dpl-frs:Item11 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item11 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item11 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item11 2022-06-01 2023-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-06-01 2023-05-31 5123246 dpl-frs:Item12 2022-06-01 2023-05-31 5123246 dpl-frs:Item12 2022-05-31 5123246 dpl-frs:Item12 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item12 2022-06-01 2023-05-31 5123246 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item12 2023-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item12 2022-06-01 2023-05-31 5123246 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frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 5123246 frs-core:Non-currentFinancialInstruments 2022-05-31 5123246 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 5123246 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 5123246 frs-core:CurrentFinancialInstruments 2022-05-31 5123246 frs-core:AfterOneYear 2021-06-01 2022-05-31 5123246 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 5123246 frs-core:BetweenOneFiveYears 2022-05-31 5123246 frs-core:ComputerEquipment 2022-05-31 5123246 frs-core:ComputerEquipment 2021-06-01 2022-05-31 5123246 frs-core:ComputerEquipment 2021-05-31 5123246 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-05-31 5123246 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-01 2022-05-31 5123246 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-31 5123246 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-05-31 5123246 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-01 2022-05-31 5123246 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-31 5123246 frs-core:FurnitureFittings 2022-05-31 5123246 frs-core:FurnitureFittings 2021-06-01 2022-05-31 5123246 frs-core:FurnitureFittings 2021-05-31 5123246 frs-core:NetGoodwill 2022-05-31 5123246 frs-core:NetGoodwill 2021-06-01 2022-05-31 5123246 frs-core:NetGoodwill 2021-05-31 5123246 frs-core:InvestmentPropertyIncludedWithinPPE 2022-05-31 5123246 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-01 2022-05-31 5123246 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-31 5123246 frs-core:LandBuildings 2022-05-31 5123246 frs-core:LandBuildings 2021-06-01 2022-05-31 5123246 frs-core:LandBuildings 2021-05-31 5123246 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-05-31 5123246 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-01 2022-05-31 5123246 frs-core:LandBuildings 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2022-05-31 5123246 frs-core:CapitalRedemptionReserve 2021-06-01 2022-05-31 5123246 frs-core:CapitalRedemptionReserve 2021-05-31 5123246 frs-core:CapitalRedemptionReserve 2022-05-31 5123246 frs-core:OtherReservesSubtotal 2021-06-01 2022-05-31 5123246 frs-core:OtherReservesSubtotal 2021-05-31 5123246 frs-core:OtherReservesSubtotal 2022-05-31 5123246 frs-core:RevaluationReserve 2021-06-01 2022-05-31 5123246 frs-core:RevaluationReserve 2021-05-31 5123246 frs-core:RevaluationReserve 2022-05-31 5123246 frs-core:SharePremium 2021-06-01 2022-05-31 5123246 frs-core:SharePremium 2021-05-31 5123246 frs-core:SharePremium 2022-05-31 5123246 frs-core:ShareCapital 2021-06-01 2022-05-31 5123246 frs-core:ShareCapital 2021-05-31 5123246 frs-core:ShareCapital 2022-05-31 5123246 frs-core:RetainedEarningsAccumulatedLosses 2021-06-01 2022-05-31 5123246 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-05-31 5123246 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 5123246 frs-core:RetainedEarningsAccumulatedLosses 2021-05-31 5123246 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31 5123246 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-05-31 5123246 frs-countries:UnitedKingdom 2021-06-01 2022-05-31 5123246 frs-countries:Europe 2021-06-01 2022-05-31 5123246 frs-countries:NorthAmerica 2021-06-01 2022-05-31 5123246 frs-countries:SouthAmerica 2021-06-01 2022-05-31 5123246 frs-countries:Asia 2021-06-01 2022-05-31 5123246 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 5123246 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 5123246 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 5123246 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 5123246 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 5123246 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 5123246 frs-bus:FullAccounts 2021-06-01 2022-05-31 5123246 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 5123246 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frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-06-01 2022-05-31 5123246 frs-bus:OrdinaryShareClass1 2021-06-01 2022-05-31 5123246 frs-bus:OrdinaryShareClass1 2021-05-31 5123246 frs-bus:OrdinaryShareClass1 2022-05-31 5123246 frs-bus:OrdinaryShareClass2 2021-06-01 2022-05-31 5123246 frs-bus:OrdinaryShareClass2 2021-05-31 5123246 frs-bus:OrdinaryShareClass2 2022-05-31 5123246 frs-bus:OrdinaryShareClass3 2021-06-01 2022-05-31 5123246 frs-bus:OrdinaryShareClass3 2021-05-31 5123246 frs-bus:OrdinaryShareClass3 2022-05-31 5123246 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 5123246 frs-bus:OrdinaryShareClass4 2021-05-31 5123246 frs-bus:OrdinaryShareClass4 2022-05-31 5123246 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 5123246 frs-bus:OrdinaryShareClass5 2021-05-31 5123246 frs-bus:OrdinaryShareClass5 2022-05-31 5123246 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 5123246 frs-bus:PreferenceShareClass1 2021-05-31 5123246 frs-bus:PreferenceShareClass1 2022-05-31 5123246 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 5123246 frs-bus:PreferenceShareClass2 2021-05-31 5123246 frs-bus:PreferenceShareClass2 2022-05-31 5123246 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 5123246 frs-bus:PreferenceShareClass3 2021-05-31 5123246 frs-bus:PreferenceShareClass3 2022-05-31 5123246 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 5123246 frs-bus:PreferenceShareClass4 2021-05-31 5123246 frs-bus:PreferenceShareClass4 2022-05-31 5123246 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 5123246 frs-bus:PreferenceShareClass5 2021-05-31 5123246 frs-bus:PreferenceShareClass5 2022-05-31 5123246 1 2021-06-01 2022-05-31 5123246 1 2022-05-31 5123246 1 2021-06-01 2022-05-31 5123246 frs-core:LeasedAssets 2021-06-01 2022-05-31 5123246 frs-core:OwnedAssets 2021-06-01 2022-05-31 5123246 frs-core:CurrencyRisk 2021-06-01 2022-05-31 5123246 frs-core:MarketRisk 2021-06-01 2022-05-31 5123246 frs-core:InterestRateRisk 2021-06-01 2022-05-31 5123246 frs-core:DeferredTaxation 2021-06-01 2022-05-31 5123246 frs-core:DeferredTaxation 2021-05-31 5123246 frs-core:DeferredTaxation 2022-05-31 5123246 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 5123246 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 5123246 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 5123246 frs-core:ProvisionsDeferredTax 2022-05-31 5123246 frs-core:OtherDeferredTax 2022-05-31 5123246 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 5123246 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 5123246 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 5123246 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 5123246 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 5123246 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 5123246 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 5123246 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 5123246 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 5123246 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 5123246 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 5123246 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 5123246 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 5123246 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 5123246 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 5123246 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 5123246 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 5123246 frs-core:TaxCreditsDeferredTax 2022-05-31 5123246 frs-core:CostValuation 2021-05-31 5123246 frs-core:AdditionsToInvestments 2022-05-31 5123246 frs-core:DisposalsRepaymentsInvestments 2022-05-31 5123246 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 5123246 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 5123246 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 5123246 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 5123246 frs-core:CostValuation 2022-05-31 5123246 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 5123246 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 5123246 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 5123246 frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:ListedExchangeTraded 2021-05-31 5123246 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-05-31 5123246 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-05-31 5123246 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-05-31 5123246 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-05-31 5123246 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2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 5123246 dpl-frs:Item4 2021-06-01 2022-05-31 5123246 dpl-frs:Item4 2021-05-31 5123246 dpl-frs:Item4 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 5123246 dpl-frs:Item5 2021-06-01 2022-05-31 5123246 dpl-frs:Item5 2021-05-31 5123246 dpl-frs:Item5 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 5123246 dpl-frs:Item6 2021-06-01 2022-05-31 5123246 dpl-frs:Item6 2021-05-31 5123246 dpl-frs:Item6 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 5123246 dpl-frs:Item7 2021-06-01 2022-05-31 5123246 dpl-frs:Item7 2021-05-31 5123246 dpl-frs:Item7 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 5123246 dpl-frs:Item8 2021-06-01 2022-05-31 5123246 dpl-frs:Item8 2021-05-31 5123246 dpl-frs:Item8 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 5123246 dpl-frs:Item9 2021-06-01 2022-05-31 5123246 dpl-frs:Item9 2021-05-31 5123246 dpl-frs:Item9 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 5123246 dpl-frs:Item10 2021-06-01 2022-05-31 5123246 dpl-frs:Item10 2021-05-31 5123246 dpl-frs:Item10 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 5123246 dpl-frs:Item11 2021-06-01 2022-05-31 5123246 dpl-frs:Item11 2021-05-31 5123246 dpl-frs:Item11 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 5123246 dpl-frs:Item12 2021-06-01 2022-05-31 5123246 dpl-frs:Item12 2021-05-31 5123246 dpl-frs:Item12 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 5123246 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 5123246 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 5123246 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 5123246 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 5123246 1 2021-06-01 2022-05-31 5123246 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 5123246
MARWA TRADING LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2023
ZA LTD
FMAAT AND FFA
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report of the Accountant to the directors of MARWA TRADING LIMITED
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2023 .
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
10/02/2024
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 5123246
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 86,521 83,108
86,521 83,108
CURRENT ASSETS
Stocks 5 165,501 137,551
Debtors 6 28,804 22,541
Cash at bank and in hand 6,036 8,247
200,341 168,339
Creditors: Amounts Falling Due Within One Year 7 (109,831 ) (93,795 )
NET CURRENT ASSETS (LIABILITIES) 90,510 74,544
TOTAL ASSETS LESS CURRENT LIABILITIES 177,031 157,652
Creditors: Amounts Falling Due After More Than One Year 8 (128,242 ) (123,450 )
NET ASSETS 48,789 34,202
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 48,788 34,201
SHAREHOLDERS' FUNDS 48,789 34,202
Page 2
Page 3
For the year ending 31 May 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 Mahdi Bourhan
Director
Mrs Lara Desouza
Director
10/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
MARWA TRADING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 5123246 . The registered office is 281 High STreet, Slough, SL1 1BD.
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 Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 20% on reducing balance method
Fixtures & Fittings 20% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 year 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 asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 4
Sales, marketing and distribution 17 16
20 20
Page 4
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2022 106,790 33,306 140,096
Additions 24,953 - 24,953
As at 31 May 2023 131,743 33,306 165,049
Depreciation
As at 1 June 2022 32,996 23,992 56,988
Provided during the period 19,677 1,863 21,540
As at 31 May 2023 52,673 25,855 78,528
Net Book Value
As at 31 May 2023 79,070 7,451 86,521
As at 1 June 2022 73,794 9,314 83,108
5. Stocks
2023 2022
£ £
Materials 165,501 137,551
165,501 137,551
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 28,804 22,541
28,804 22,541
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 48,050 77,398
Corporation tax 17,842 10,322
Other taxes and social security 3,489 5,925
Accruals 450 150
Directors' loan accounts 40,000 -
109,831 93,795
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 40,264 47,619
Car Finance 87,978 75,831
128,242 123,450
Page 5
Page 6
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 40,000 40,000
40,000 40,000
Page 6