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2023-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13810247 dpl-frs:Item8 2023-01-01 2023-12-31 13810247 dpl-frs:Item8 2022-12-31 13810247 dpl-frs:Item8 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13810247 dpl-frs:Item9 2023-01-01 2023-12-31 13810247 dpl-frs:Item9 2022-12-31 13810247 dpl-frs:Item9 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13810247 dpl-frs:Item10 2023-01-01 2023-12-31 13810247 dpl-frs:Item10 2022-12-31 13810247 dpl-frs:Item10 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13810247 dpl-frs:Item11 2023-01-01 2023-12-31 13810247 dpl-frs:Item11 2022-12-31 13810247 dpl-frs:Item11 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13810247 dpl-frs:Item12 2023-01-01 2023-12-31 13810247 dpl-frs:Item12 2022-12-31 13810247 dpl-frs:Item12 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13810247 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13810247 1 2023-01-01 2023-12-31 13810247 frs-countries:EnglandWales 2023-01-01 2023-12-31 13810247 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-19 13810247 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13810247 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-20 2022-12-31 13810247 frs-core:AllSubsidiaries 2021-12-20 2022-12-31 13810247 frs-core:KeyManagementPersonnel 2021-12-20 2022-12-31 13810247 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-20 2022-12-31 13810247 frs-core:OtherRelatedParties 2021-12-20 2022-12-31 13810247 2021-12-19 13810247 2022-12-31 13810247 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 2021-12-20 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 2022-12-31 13810247 frs-core:AfterOneYear 2021-12-20 2022-12-31 13810247 frs-core:BetweenOneFiveYears 2021-12-20 2022-12-31 13810247 frs-core:BetweenOneFiveYears 2022-12-31 13810247 frs-core:ComputerEquipment 2022-12-31 13810247 frs-core:ComputerEquipment 2021-12-20 2022-12-31 13810247 frs-core:ComputerEquipment 2021-12-19 13810247 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13810247 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-20 2022-12-31 13810247 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-19 13810247 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13810247 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-20 2022-12-31 13810247 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-19 13810247 frs-core:FurnitureFittings 2022-12-31 13810247 frs-core:FurnitureFittings 2021-12-20 2022-12-31 13810247 frs-core:FurnitureFittings 2021-12-19 13810247 frs-core:NetGoodwill 2022-12-31 13810247 frs-core:NetGoodwill 2021-12-20 2022-12-31 13810247 frs-core:NetGoodwill 2021-12-19 13810247 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13810247 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-20 2022-12-31 13810247 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-19 13810247 frs-core:LandBuildings 2022-12-31 13810247 frs-core:LandBuildings 2021-12-20 2022-12-31 13810247 frs-core:LandBuildings 2021-12-19 13810247 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13810247 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-20 2022-12-31 13810247 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-19 13810247 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13810247 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-20 2022-12-31 13810247 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-19 13810247 frs-core:MoreThanFiveYears 2021-12-20 2022-12-31 13810247 frs-core:MoreThanFiveYears 2022-12-31 13810247 frs-core:MotorVehicles 2022-12-31 13810247 frs-core:MotorVehicles 2021-12-20 2022-12-31 13810247 frs-core:MotorVehicles 2021-12-19 13810247 frs-core:OtherResidualIntangibleAssets 2022-12-31 13810247 frs-core:OtherResidualIntangibleAssets 2021-12-20 2022-12-31 13810247 frs-core:OtherResidualIntangibleAssets 2021-12-19 13810247 frs-core:PlantMachinery 2022-12-31 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13810247 frs-core:ShareCapital 2022-12-31 13810247 frs-core:RetainedEarningsAccumulatedLosses 2021-12-20 2022-12-31 13810247 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-19 13810247 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13810247 frs-core:RetainedEarningsAccumulatedLosses 2021-12-19 13810247 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13810247 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-19 13810247 frs-countries:UnitedKingdom 2021-12-20 2022-12-31 13810247 frs-countries:Europe 2021-12-20 2022-12-31 13810247 frs-countries:NorthAmerica 2021-12-20 2022-12-31 13810247 frs-countries:SouthAmerica 2021-12-20 2022-12-31 13810247 frs-countries:Asia 2021-12-20 2022-12-31 13810247 frs-countries:RestWorldOutsideUK 2021-12-20 2022-12-31 13810247 frs-bus:HighestPaidDirector 2021-12-20 2022-12-31 13810247 frs-bus:PrivateLimitedCompanyLtd 2021-12-20 2022-12-31 13810247 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13810247 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-12-20 2022-12-31 13810247 frs-bus:SmallCompaniesRegimeForAccounts 2021-12-20 2022-12-31 13810247 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-20 2022-12-31 13810247 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-20 2022-12-31 13810247 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-20 2022-12-31 13810247 frs-bus:OrdinaryShareClass1 2021-12-20 2022-12-31 13810247 frs-bus:OrdinaryShareClass1 2021-12-19 13810247 frs-bus:OrdinaryShareClass1 2022-12-31 13810247 frs-bus:OrdinaryShareClass2 2021-12-20 2022-12-31 13810247 frs-bus:OrdinaryShareClass2 2021-12-19 13810247 frs-bus:OrdinaryShareClass2 2022-12-31 13810247 frs-bus:OrdinaryShareClass3 2021-12-20 2022-12-31 13810247 frs-bus:OrdinaryShareClass3 2021-12-19 13810247 frs-bus:OrdinaryShareClass3 2022-12-31 13810247 frs-bus:OrdinaryShareClass4 2021-12-20 2022-12-31 13810247 frs-bus:OrdinaryShareClass4 2021-12-19 13810247 frs-bus:OrdinaryShareClass4 2022-12-31 13810247 frs-bus:OrdinaryShareClass5 2021-12-20 2022-12-31 13810247 frs-bus:OrdinaryShareClass5 2021-12-19 13810247 frs-bus:OrdinaryShareClass5 2022-12-31 13810247 frs-bus:PreferenceShareClass1 2021-12-20 2022-12-31 13810247 frs-bus:PreferenceShareClass1 2021-12-19 13810247 frs-bus:PreferenceShareClass1 2022-12-31 13810247 frs-bus:PreferenceShareClass2 2021-12-20 2022-12-31 13810247 frs-bus:PreferenceShareClass2 2021-12-19 13810247 frs-bus:PreferenceShareClass2 2022-12-31 13810247 frs-bus:PreferenceShareClass3 2021-12-20 2022-12-31 13810247 frs-bus:PreferenceShareClass3 2021-12-19 13810247 frs-bus:PreferenceShareClass3 2022-12-31 13810247 frs-bus:PreferenceShareClass4 2021-12-20 2022-12-31 13810247 frs-bus:PreferenceShareClass4 2021-12-19 13810247 frs-bus:PreferenceShareClass4 2022-12-31 13810247 frs-bus:PreferenceShareClass5 2021-12-20 2022-12-31 13810247 frs-bus:PreferenceShareClass5 2021-12-19 13810247 frs-bus:PreferenceShareClass5 2022-12-31 13810247 1 2021-12-20 2022-12-31 13810247 1 2022-12-31 13810247 1 2021-12-20 2022-12-31 13810247 frs-core:LeasedAssets 2021-12-20 2022-12-31 13810247 frs-core:OwnedAssets 2021-12-20 2022-12-31 13810247 frs-core:CurrencyRisk 2021-12-20 2022-12-31 13810247 frs-core:MarketRisk 2021-12-20 2022-12-31 13810247 frs-core:InterestRateRisk 2021-12-20 2022-12-31 13810247 frs-core:DeferredTaxation 2021-12-20 2022-12-31 13810247 frs-core:DeferredTaxation 2021-12-19 13810247 frs-core:DeferredTaxation 2022-12-31 13810247 frs-core:OtherProvisionsContingentLiabilities 2021-12-20 2022-12-31 13810247 frs-core:OtherProvisionsContingentLiabilities 2021-12-19 13810247 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13810247 frs-core:ProvisionsDeferredTax 2022-12-31 13810247 frs-core:OtherDeferredTax 2022-12-31 13810247 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13810247 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13810247 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13810247 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-20 2022-12-31 13810247 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-19 13810247 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13810247 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-20 2022-12-31 13810247 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-19 13810247 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13810247 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-20 2022-12-31 13810247 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-19 13810247 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13810247 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13810247 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13810247 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13810247 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13810247 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13810247 frs-core:TaxCreditsDeferredTax 2022-12-31 13810247 frs-core:CostValuation 2021-12-19 13810247 frs-core:AdditionsToInvestments 2022-12-31 13810247 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13810247 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13810247 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13810247 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13810247 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13810247 frs-core:CostValuation 2022-12-31 13810247 frs-core:ProvisionsForImpairmentInvestments 2021-12-19 13810247 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13810247 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13810247 frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:ListedExchangeTraded 2021-12-19 13810247 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-19 13810247 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-19 13810247 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13810247 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:UnlistedNon-exchangeTraded 2021-12-19 13810247 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-19 13810247 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-19 13810247 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13810247 dpl-frs:CostSales 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales 2021-12-19 13810247 dpl-frs:CostSales 2022-12-31 13810247 dpl-frs:DistributionCosts 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses 2021-12-20 2022-12-31 13810247 frs-bus:Director1 2021-12-20 2022-12-31 13810247 frs-bus:Director1 2021-12-19 13810247 frs-bus:Director1 2022-12-31 13810247 1 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 1 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 1 2022-12-31 13810247 2 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 2 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 2 2022-12-31 13810247 3 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 3 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 3 2022-12-31 13810247 4 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 4 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 4 2022-12-31 13810247 5 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 5 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 5 2022-12-31 13810247 6 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 6 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 6 2022-12-31 13810247 7 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 7 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13810247 8 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 8 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13810247 9 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 9 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13810247 10 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 10 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13810247 11 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 11 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13810247 12 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 12 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13810247 13 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 13 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13810247 14 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 14 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13810247 15 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 15 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13810247 16 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 16 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13810247 17 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 17 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13810247 18 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 18 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13810247 19 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 19 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13810247 20 2021-12-20 2022-12-31 13810247 frs-core:CurrentFinancialInstruments 20 2022-12-31 13810247 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13810247 dpl-frs:Item1 2021-12-20 2022-12-31 13810247 dpl-frs:Item1 2021-12-19 13810247 dpl-frs:Item1 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item1 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item1 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-20 2022-12-31 13810247 dpl-frs:Item2 2021-12-20 2022-12-31 13810247 dpl-frs:Item2 2021-12-19 13810247 dpl-frs:Item2 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item2 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item2 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-20 2022-12-31 13810247 dpl-frs:Item3 2021-12-20 2022-12-31 13810247 dpl-frs:Item3 2021-12-19 13810247 dpl-frs:Item3 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item3 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item3 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-20 2022-12-31 13810247 dpl-frs:Item4 2021-12-20 2022-12-31 13810247 dpl-frs:Item4 2021-12-19 13810247 dpl-frs:Item4 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item4 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item4 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-20 2022-12-31 13810247 dpl-frs:Item5 2021-12-20 2022-12-31 13810247 dpl-frs:Item5 2021-12-19 13810247 dpl-frs:Item5 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item5 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item5 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-20 2022-12-31 13810247 dpl-frs:Item6 2021-12-20 2022-12-31 13810247 dpl-frs:Item6 2021-12-19 13810247 dpl-frs:Item6 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item6 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item6 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-20 2022-12-31 13810247 dpl-frs:Item7 2021-12-20 2022-12-31 13810247 dpl-frs:Item7 2021-12-19 13810247 dpl-frs:Item7 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item7 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item7 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-20 2022-12-31 13810247 dpl-frs:Item8 2021-12-20 2022-12-31 13810247 dpl-frs:Item8 2021-12-19 13810247 dpl-frs:Item8 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item8 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item8 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-20 2022-12-31 13810247 dpl-frs:Item9 2021-12-20 2022-12-31 13810247 dpl-frs:Item9 2021-12-19 13810247 dpl-frs:Item9 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item9 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item9 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-20 2022-12-31 13810247 dpl-frs:Item10 2021-12-20 2022-12-31 13810247 dpl-frs:Item10 2021-12-19 13810247 dpl-frs:Item10 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item10 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item10 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-20 2022-12-31 13810247 dpl-frs:Item11 2021-12-20 2022-12-31 13810247 dpl-frs:Item11 2021-12-19 13810247 dpl-frs:Item11 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item11 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item11 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-20 2022-12-31 13810247 dpl-frs:Item12 2021-12-20 2022-12-31 13810247 dpl-frs:Item12 2021-12-19 13810247 dpl-frs:Item12 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item12 2021-12-20 2022-12-31 13810247 dpl-frs:CostSales dpl-frs:Item12 2021-12-19 13810247 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13810247 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-20 2022-12-31 13810247 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-20 2022-12-31 13810247 1 2021-12-20 2022-12-31 13810247 frs-countries:EnglandWales 2021-12-20 2022-12-31
Registered number: 13810247
Dowley & Co. Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Steve Pye & Co.
Chartered Certified Accountants
Unit 8 Home Farm
Norwich Road
Marsham, Norwich
Norfolk
NR10 5PQ
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13810247
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 400 -
400 -
CURRENT ASSETS
Debtors 5 3,047 -
Cash at bank and in hand 19,048 8,494
22,095 8,494
Creditors: Amounts Falling Due Within One Year 6 (22,031 ) (4,129 )
NET CURRENT ASSETS (LIABILITIES) 64 4,365
TOTAL ASSETS LESS CURRENT LIABILITIES 464 4,365
NET ASSETS 464 4,365
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement 462 4,363
SHAREHOLDERS' FUNDS 464 4,365
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr Samuel Dowleysmith
Director
4 March 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
Dowley & Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13810247 . The registered office is The Barn Tower Road, Burnham Overy Staithe, King's Lynn, PE31 8JB.  
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the copmany's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources.  The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant.  Actual results may differ from these estimates.  The estimates and underliyng assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods.  The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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% Straight Line
2.5. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
...CONTINUED
Page 3
Page 4
2.5. Financial Instruments - continued
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 -
Additions 600
As at 31 December 2023 600
Depreciation
As at 1 January 2023 -
Provided during the period 200
As at 31 December 2023 200
Net Book Value
As at 31 December 2023 400
As at 1 January 2023 -
Page 4
Page 5
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 3,047 -
3,047 -
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 232 10
Corporation tax 3,474 1,509
Accruals and deferred income 900 900
Director's loan account 17,425 1,710
22,031 4,129
7. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5