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2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item5 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item5 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-07-01 2023-06-30 OC412554 dpl-frs:Item6 2022-07-01 2023-06-30 OC412554 dpl-frs:Item6 2022-06-30 OC412554 dpl-frs:Item6 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item6 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item6 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 OC412554 dpl-frs:Item7 2022-07-01 2023-06-30 OC412554 dpl-frs:Item7 2022-06-30 OC412554 dpl-frs:Item7 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 OC412554 dpl-frs:Item8 2022-07-01 2023-06-30 OC412554 dpl-frs:Item8 2022-06-30 OC412554 dpl-frs:Item8 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 OC412554 dpl-frs:Item9 2022-07-01 2023-06-30 OC412554 dpl-frs:Item9 2022-06-30 OC412554 dpl-frs:Item9 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 OC412554 dpl-frs:Item10 2022-07-01 2023-06-30 OC412554 dpl-frs:Item10 2022-06-30 OC412554 dpl-frs:Item10 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 OC412554 dpl-frs:Item11 2022-07-01 2023-06-30 OC412554 dpl-frs:Item11 2022-06-30 OC412554 dpl-frs:Item11 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 OC412554 dpl-frs:Item12 2022-07-01 2023-06-30 OC412554 dpl-frs:Item12 2022-06-30 OC412554 dpl-frs:Item12 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 OC412554 1 2022-07-01 2023-06-30 OC412554 frs-countries:EnglandWales 2022-07-01 2023-06-30 OC412554 frs-bus:PartnerLLP1 2022-07-01 2023-06-30 OC412554 frs-bus:PartnerLLP1 2023-06-30 OC412554 frs-bus:PartnerLLP1 2023-06-30 OC412554 frs-bus:PartnerLLP2 2022-07-01 2023-06-30 OC412554 frs-bus:PartnerLLP2 2023-06-30 OC412554 frs-bus:PartnerLLP2 2023-06-30 OC412554 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 OC412554 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 OC412554 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 OC412554 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 OC412554 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 OC412554 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 OC412554 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 OC412554 2021-06-30 OC412554 2022-06-30 OC412554 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 2022-06-30 OC412554 frs-core:AfterOneYear 2021-07-01 2022-06-30 OC412554 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 OC412554 frs-core:BetweenOneFiveYears 2022-06-30 OC412554 frs-core:ComputerEquipment 2022-06-30 OC412554 frs-core:ComputerEquipment 2021-07-01 2022-06-30 OC412554 frs-core:ComputerEquipment 2021-06-30 OC412554 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 OC412554 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 OC412554 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 OC412554 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 OC412554 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 OC412554 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 OC412554 frs-core:FurnitureFittings 2022-06-30 OC412554 frs-core:FurnitureFittings 2021-07-01 2022-06-30 OC412554 frs-core:FurnitureFittings 2021-06-30 OC412554 frs-core:NetGoodwill 2022-06-30 OC412554 frs-core:NetGoodwill 2021-07-01 2022-06-30 OC412554 frs-core:NetGoodwill 2021-06-30 OC412554 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 OC412554 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 OC412554 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 OC412554 frs-core:LandBuildings 2022-06-30 OC412554 frs-core:LandBuildings 2021-07-01 2022-06-30 OC412554 frs-core:LandBuildings 2021-06-30 OC412554 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 OC412554 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 OC412554 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 OC412554 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 OC412554 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 OC412554 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 OC412554 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 OC412554 frs-core:MoreThanFiveYears 2022-06-30 OC412554 frs-core:MotorVehicles 2022-06-30 OC412554 frs-core:MotorVehicles 2021-07-01 2022-06-30 OC412554 frs-core:MotorVehicles 2021-06-30 OC412554 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frs-core:SharePremium 2021-07-01 2022-06-30 OC412554 frs-core:SharePremium 2021-06-30 OC412554 frs-core:SharePremium 2022-06-30 OC412554 frs-core:ShareCapital 2021-07-01 2022-06-30 OC412554 frs-core:ShareCapital 2021-06-30 OC412554 frs-core:ShareCapital 2022-06-30 OC412554 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 OC412554 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 OC412554 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 OC412554 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 OC412554 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 OC412554 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 OC412554 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 OC412554 frs-countries:Europe 2021-07-01 2022-06-30 OC412554 frs-countries:NorthAmerica 2021-07-01 2022-06-30 OC412554 frs-countries:SouthAmerica 2021-07-01 2022-06-30 OC412554 frs-countries:Asia 2021-07-01 2022-06-30 OC412554 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 OC412554 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 OC412554 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 OC412554 frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 OC412554 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 OC412554 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 OC412554 frs-bus:FullAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:FilletedAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:AbridgedAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:FRS102 2021-07-01 2022-06-30 OC412554 frs-bus:MediumEntities 2021-07-01 2022-06-30 OC412554 frs-bus:SmallEntities 2021-07-01 2022-06-30 OC412554 frs-bus:EntityHasNeverTraded 2021-07-01 2022-06-30 OC412554 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-01 2022-06-30 OC412554 frs-bus:Audited 2021-07-01 2022-06-30 OC412554 frs-bus:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 OC412554 frs-bus:AuditExemptWithAccountantsReport 2021-07-01 2022-06-30 OC412554 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 OC412554 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 OC412554 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 OC412554 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 OC412554 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 OC412554 frs-bus:OrdinaryShareClass1 2021-06-30 OC412554 frs-bus:OrdinaryShareClass1 2022-06-30 OC412554 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 OC412554 frs-bus:OrdinaryShareClass2 2021-06-30 OC412554 frs-bus:OrdinaryShareClass2 2022-06-30 OC412554 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 OC412554 frs-bus:OrdinaryShareClass3 2021-06-30 OC412554 frs-bus:OrdinaryShareClass3 2022-06-30 OC412554 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 OC412554 frs-bus:OrdinaryShareClass4 2021-06-30 OC412554 frs-bus:OrdinaryShareClass4 2022-06-30 OC412554 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 OC412554 frs-bus:OrdinaryShareClass5 2021-06-30 OC412554 frs-bus:OrdinaryShareClass5 2022-06-30 OC412554 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 OC412554 frs-bus:PreferenceShareClass1 2021-06-30 OC412554 frs-bus:PreferenceShareClass1 2022-06-30 OC412554 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 OC412554 frs-bus:PreferenceShareClass2 2021-06-30 OC412554 frs-bus:PreferenceShareClass2 2022-06-30 OC412554 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 OC412554 frs-bus:PreferenceShareClass3 2021-06-30 OC412554 frs-bus:PreferenceShareClass3 2022-06-30 OC412554 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 OC412554 frs-bus:PreferenceShareClass4 2021-06-30 OC412554 frs-bus:PreferenceShareClass4 2022-06-30 OC412554 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 OC412554 frs-bus:PreferenceShareClass5 2021-06-30 OC412554 frs-bus:PreferenceShareClass5 2022-06-30 OC412554 1 2021-07-01 2022-06-30 OC412554 1 2022-06-30 OC412554 1 2021-07-01 2022-06-30 OC412554 frs-core:LeasedAssets 2021-07-01 2022-06-30 OC412554 frs-core:OwnedAssets 2021-07-01 2022-06-30 OC412554 frs-core:CurrencyRisk 2021-07-01 2022-06-30 OC412554 frs-core:MarketRisk 2021-07-01 2022-06-30 OC412554 frs-core:InterestRateRisk 2021-07-01 2022-06-30 OC412554 frs-core:DeferredTaxation 2021-07-01 2022-06-30 OC412554 frs-core:DeferredTaxation 2021-06-30 OC412554 frs-core:DeferredTaxation 2022-06-30 OC412554 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC412554 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 OC412554 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 OC412554 frs-core:ProvisionsDeferredTax 2022-06-30 OC412554 frs-core:OtherDeferredTax 2022-06-30 OC412554 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 OC412554 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 OC412554 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 OC412554 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 OC412554 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 OC412554 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 OC412554 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC412554 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 OC412554 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 OC412554 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 OC412554 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 OC412554 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 OC412554 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 OC412554 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 OC412554 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 OC412554 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 OC412554 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 OC412554 frs-core:TaxCreditsDeferredTax 2022-06-30 OC412554 frs-core:CostValuation 2021-06-30 OC412554 frs-core:AdditionsToInvestments 2022-06-30 OC412554 frs-core:DisposalsRepaymentsInvestments 2022-06-30 OC412554 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 OC412554 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 OC412554 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 OC412554 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 OC412554 frs-core:CostValuation 2022-06-30 OC412554 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 OC412554 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 OC412554 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 OC412554 frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:ListedExchangeTraded 2021-06-30 OC412554 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 OC412554 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 OC412554 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 OC412554 frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:UnlistedNon-exchangeTraded 2021-06-30 OC412554 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 OC412554 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 OC412554 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 OC412554 dpl-frs:CostSales 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales 2021-06-30 OC412554 dpl-frs:CostSales 2022-06-30 OC412554 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 OC412554 1 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 1 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 1 2022-06-30 OC412554 2 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 2 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 2 2022-06-30 OC412554 3 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 3 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 3 2022-06-30 OC412554 4 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 4 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 4 2022-06-30 OC412554 5 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 5 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 5 2022-06-30 OC412554 6 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 6 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 6 2022-06-30 OC412554 7 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 7 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 7 2022-06-30 OC412554 8 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 8 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 8 2022-06-30 OC412554 9 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 9 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 9 2022-06-30 OC412554 10 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 10 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 10 2022-06-30 OC412554 11 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 11 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 11 2022-06-30 OC412554 12 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 12 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 12 2022-06-30 OC412554 13 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 13 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 13 2022-06-30 OC412554 14 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 14 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 14 2022-06-30 OC412554 15 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 15 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 15 2022-06-30 OC412554 16 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 16 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 16 2022-06-30 OC412554 17 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 17 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 17 2022-06-30 OC412554 18 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 18 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 18 2022-06-30 OC412554 19 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 19 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 19 2022-06-30 OC412554 20 2021-07-01 2022-06-30 OC412554 frs-core:CurrentFinancialInstruments 20 2022-06-30 OC412554 frs-core:Non-currentFinancialInstruments 20 2022-06-30 OC412554 dpl-frs:Item1 2021-07-01 2022-06-30 OC412554 dpl-frs:Item1 2021-06-30 OC412554 dpl-frs:Item1 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 OC412554 dpl-frs:Item2 2021-07-01 2022-06-30 OC412554 dpl-frs:Item2 2021-06-30 OC412554 dpl-frs:Item2 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 OC412554 dpl-frs:Item3 2021-07-01 2022-06-30 OC412554 dpl-frs:Item3 2021-06-30 OC412554 dpl-frs:Item3 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 OC412554 dpl-frs:Item4 2021-07-01 2022-06-30 OC412554 dpl-frs:Item4 2021-06-30 OC412554 dpl-frs:Item4 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 OC412554 dpl-frs:Item5 2021-07-01 2022-06-30 OC412554 dpl-frs:Item5 2021-06-30 OC412554 dpl-frs:Item5 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 OC412554 dpl-frs:Item6 2021-07-01 2022-06-30 OC412554 dpl-frs:Item6 2021-06-30 OC412554 dpl-frs:Item6 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 OC412554 dpl-frs:Item7 2021-07-01 2022-06-30 OC412554 dpl-frs:Item7 2021-06-30 OC412554 dpl-frs:Item7 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 OC412554 dpl-frs:Item8 2021-07-01 2022-06-30 OC412554 dpl-frs:Item8 2021-06-30 OC412554 dpl-frs:Item8 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 OC412554 dpl-frs:Item9 2021-07-01 2022-06-30 OC412554 dpl-frs:Item9 2021-06-30 OC412554 dpl-frs:Item9 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 OC412554 dpl-frs:Item10 2021-07-01 2022-06-30 OC412554 dpl-frs:Item10 2021-06-30 OC412554 dpl-frs:Item10 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 OC412554 dpl-frs:Item11 2021-07-01 2022-06-30 OC412554 dpl-frs:Item11 2021-06-30 OC412554 dpl-frs:Item11 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 OC412554 dpl-frs:Item12 2021-07-01 2022-06-30 OC412554 dpl-frs:Item12 2021-06-30 OC412554 dpl-frs:Item12 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 OC412554 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 OC412554 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 OC412554 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 OC412554 1 2021-07-01 2022-06-30 OC412554 frs-countries:EnglandWales 2021-07-01 2022-06-30 OC412554 frs-bus:PartnerLLP1 2021-07-01 2022-06-30 OC412554 frs-bus:PartnerLLP1 2022-06-30 OC412554 frs-bus:PartnerLLP1 2022-06-30 OC412554 frs-bus:PartnerLLP2 2021-07-01 2022-06-30 OC412554 frs-bus:PartnerLLP2 2022-06-30 OC412554 frs-bus:PartnerLLP2 2022-06-30
Registered number: OC412554
L&S Pension LLP
Unaudited Financial Statements
For The Year Ended 30 June 2023
DIGI Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: OC412554
2023 2022
Notes £ £ £ £
Creditors: Amounts Falling Due Within One Year 4 (3,332 ) (2,560 )
NET CURRENT ASSETS (LIABILITIES) (3,332 ) (2,560 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,332 ) (2,560 )
Creditors: Amounts Falling Due After More Than One Year 5 (14,523 ) (14,523 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS (17,855 ) (17,083 )
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (16,103) (16,103)
(16,103) (16,103)
Equity
Members' other interests
Other reserves (1,752) (980)
(1,752) (980)
(17,855) (17,083)
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year (16,103) (16,103)
Members' other interests (1,752) (980)
(17,855) (17,083)
Page 1
Page 2
For the year ending 30 June 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
S Williams
Designated Member
28/02/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
L&S Pension LLP is a limited liability partnership, incorporated in England & Wales, registered number OC412554 . The Registered Office is C/O Digi Accountancy, Parsonage Chambers, 3 Parsonage, Manchester, United Kingdom, M3 2HW.
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 applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial
statements.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 3,332 2,560
3,332 2,560
5. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,523 14,523
14,523 14,523
Page 3