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13522729 dpl-frs:Item7 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13522729 dpl-frs:Item8 2023-01-01 2023-12-31 13522729 dpl-frs:Item8 2022-12-31 13522729 dpl-frs:Item8 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13522729 dpl-frs:Item9 2023-01-01 2023-12-31 13522729 dpl-frs:Item9 2022-12-31 13522729 dpl-frs:Item9 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13522729 dpl-frs:Item10 2023-01-01 2023-12-31 13522729 dpl-frs:Item10 2022-12-31 13522729 dpl-frs:Item10 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13522729 dpl-frs:Item11 2023-01-01 2023-12-31 13522729 dpl-frs:Item11 2022-12-31 13522729 dpl-frs:Item11 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13522729 dpl-frs:Item12 2023-01-01 2023-12-31 13522729 dpl-frs:Item12 2022-12-31 13522729 dpl-frs:Item12 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13522729 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13522729 1 2023-01-01 2023-12-31 13522729 frs-countries:EnglandWales 2023-01-01 2023-12-31 13522729 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-20 13522729 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13522729 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-21 2022-12-31 13522729 frs-core:AllSubsidiaries 2021-07-21 2022-12-31 13522729 frs-core:KeyManagementPersonnel 2021-07-21 2022-12-31 13522729 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-21 2022-12-31 13522729 frs-core:OtherRelatedParties 2021-07-21 2022-12-31 13522729 2021-07-20 13522729 2022-12-31 13522729 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 2021-07-21 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 2022-12-31 13522729 frs-core:AfterOneYear 2021-07-21 2022-12-31 13522729 frs-core:BetweenOneFiveYears 2021-07-21 2022-12-31 13522729 frs-core:BetweenOneFiveYears 2022-12-31 13522729 frs-core:ComputerEquipment 2022-12-31 13522729 frs-core:ComputerEquipment 2021-07-21 2022-12-31 13522729 frs-core:ComputerEquipment 2021-07-20 13522729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13522729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-21 2022-12-31 13522729 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-20 13522729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13522729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-21 2022-12-31 13522729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-20 13522729 frs-core:FurnitureFittings 2022-12-31 13522729 frs-core:FurnitureFittings 2021-07-21 2022-12-31 13522729 frs-core:FurnitureFittings 2021-07-20 13522729 frs-core:NetGoodwill 2022-12-31 13522729 frs-core:NetGoodwill 2021-07-21 2022-12-31 13522729 frs-core:NetGoodwill 2021-07-20 13522729 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13522729 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-21 2022-12-31 13522729 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-20 13522729 frs-core:LandBuildings 2022-12-31 13522729 frs-core:LandBuildings 2021-07-21 2022-12-31 13522729 frs-core:LandBuildings 2021-07-20 13522729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13522729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-21 2022-12-31 13522729 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-20 13522729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13522729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-21 2022-12-31 13522729 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-20 13522729 frs-core:MoreThanFiveYears 2021-07-21 2022-12-31 13522729 frs-core:MoreThanFiveYears 2022-12-31 13522729 frs-core:MotorVehicles 2022-12-31 13522729 frs-core:MotorVehicles 2021-07-21 2022-12-31 13522729 frs-core:MotorVehicles 2021-07-20 13522729 frs-core:OtherResidualIntangibleAssets 2022-12-31 13522729 frs-core:OtherResidualIntangibleAssets 2021-07-21 2022-12-31 13522729 frs-core:OtherResidualIntangibleAssets 2021-07-20 13522729 frs-core:PlantMachinery 2022-12-31 13522729 frs-core:PlantMachinery 2021-07-21 2022-12-31 13522729 frs-core:PlantMachinery 2021-07-20 13522729 frs-core:Secured 2022-12-31 13522729 frs-core:Unsecured 2022-12-31 13522729 frs-core:WithinOneYear 2021-07-21 2022-12-31 13522729 frs-core:WithinOneYear 2022-12-31 13522729 frs-core:CapitalRedemptionReserve 2021-07-21 2022-12-31 13522729 frs-core:CapitalRedemptionReserve 2021-07-20 13522729 frs-core:CapitalRedemptionReserve 2022-12-31 13522729 frs-core:OtherReservesSubtotal 2021-07-21 2022-12-31 13522729 frs-core:OtherReservesSubtotal 2021-07-20 13522729 frs-core:OtherReservesSubtotal 2022-12-31 13522729 frs-core:RevaluationReserve 2021-07-21 2022-12-31 13522729 frs-core:RevaluationReserve 2021-07-20 13522729 frs-core:RevaluationReserve 2022-12-31 13522729 frs-core:SharePremium 2021-07-21 2022-12-31 13522729 frs-core:SharePremium 2021-07-20 13522729 frs-core:SharePremium 2022-12-31 13522729 frs-core:ShareCapital 2021-07-21 2022-12-31 13522729 frs-core:ShareCapital 2021-07-20 13522729 frs-core:ShareCapital 2022-12-31 13522729 frs-core:RetainedEarningsAccumulatedLosses 2021-07-21 2022-12-31 13522729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-20 13522729 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13522729 frs-core:RetainedEarningsAccumulatedLosses 2021-07-20 13522729 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13522729 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-20 13522729 frs-countries:UnitedKingdom 2021-07-21 2022-12-31 13522729 frs-countries:Europe 2021-07-21 2022-12-31 13522729 frs-countries:NorthAmerica 2021-07-21 2022-12-31 13522729 frs-countries:SouthAmerica 2021-07-21 2022-12-31 13522729 frs-countries:Asia 2021-07-21 2022-12-31 13522729 frs-countries:RestWorldOutsideUK 2021-07-21 2022-12-31 13522729 frs-bus:HighestPaidDirector 2021-07-21 2022-12-31 13522729 frs-bus:PrivateLimitedCompanyLtd 2021-07-21 2022-12-31 13522729 frs-bus:CompanyLimitedByGuarantee 2021-07-21 2022-12-31 13522729 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-21 2022-12-31 13522729 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-21 2022-12-31 13522729 frs-bus:FullAccounts 2021-07-21 2022-12-31 13522729 frs-bus:FilletedAccounts 2021-07-21 2022-12-31 13522729 frs-bus:AbridgedAccounts 2021-07-21 2022-12-31 13522729 frs-bus:FRS102 2021-07-21 2022-12-31 13522729 frs-bus:MediumEntities 2021-07-21 2022-12-31 13522729 frs-bus:SmallEntities 2021-07-21 2022-12-31 13522729 frs-bus:EntityHasNeverTraded 2021-07-21 2022-12-31 13522729 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-21 2022-12-31 13522729 frs-bus:Audited 2021-07-21 2022-12-31 13522729 frs-bus:AuditExempt-NoAccountantsReport 2021-07-21 2022-12-31 13522729 frs-bus:AuditExemptWithAccountantsReport 2021-07-21 2022-12-31 13522729 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-21 2022-12-31 13522729 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-21 2022-12-31 13522729 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-21 2022-12-31 13522729 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-21 2022-12-31 13522729 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-21 2022-12-31 13522729 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-21 2022-12-31 13522729 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-21 2022-12-31 13522729 frs-bus:OrdinaryShareClass1 2021-07-21 2022-12-31 13522729 frs-bus:OrdinaryShareClass1 2021-07-20 13522729 frs-bus:OrdinaryShareClass1 2022-12-31 13522729 frs-bus:OrdinaryShareClass2 2021-07-21 2022-12-31 13522729 frs-bus:OrdinaryShareClass2 2021-07-20 13522729 frs-bus:OrdinaryShareClass2 2022-12-31 13522729 frs-bus:OrdinaryShareClass3 2021-07-21 2022-12-31 13522729 frs-bus:OrdinaryShareClass3 2021-07-20 13522729 frs-bus:OrdinaryShareClass3 2022-12-31 13522729 frs-bus:OrdinaryShareClass4 2021-07-21 2022-12-31 13522729 frs-bus:OrdinaryShareClass4 2021-07-20 13522729 frs-bus:OrdinaryShareClass4 2022-12-31 13522729 frs-bus:OrdinaryShareClass5 2021-07-21 2022-12-31 13522729 frs-bus:OrdinaryShareClass5 2021-07-20 13522729 frs-bus:OrdinaryShareClass5 2022-12-31 13522729 frs-bus:PreferenceShareClass1 2021-07-21 2022-12-31 13522729 frs-bus:PreferenceShareClass1 2021-07-20 13522729 frs-bus:PreferenceShareClass1 2022-12-31 13522729 frs-bus:PreferenceShareClass2 2021-07-21 2022-12-31 13522729 frs-bus:PreferenceShareClass2 2021-07-20 13522729 frs-bus:PreferenceShareClass2 2022-12-31 13522729 frs-bus:PreferenceShareClass3 2021-07-21 2022-12-31 13522729 frs-bus:PreferenceShareClass3 2021-07-20 13522729 frs-bus:PreferenceShareClass3 2022-12-31 13522729 frs-bus:PreferenceShareClass4 2021-07-21 2022-12-31 13522729 frs-bus:PreferenceShareClass4 2021-07-20 13522729 frs-bus:PreferenceShareClass4 2022-12-31 13522729 frs-bus:PreferenceShareClass5 2021-07-21 2022-12-31 13522729 frs-bus:PreferenceShareClass5 2021-07-20 13522729 frs-bus:PreferenceShareClass5 2022-12-31 13522729 1 2021-07-21 2022-12-31 13522729 1 2022-12-31 13522729 1 2021-07-21 2022-12-31 13522729 frs-core:LeasedAssets 2021-07-21 2022-12-31 13522729 frs-core:OwnedAssets 2021-07-21 2022-12-31 13522729 frs-core:CurrencyRisk 2021-07-21 2022-12-31 13522729 frs-core:MarketRisk 2021-07-21 2022-12-31 13522729 frs-core:InterestRateRisk 2021-07-21 2022-12-31 13522729 frs-core:DeferredTaxation 2021-07-21 2022-12-31 13522729 frs-core:DeferredTaxation 2021-07-20 13522729 frs-core:DeferredTaxation 2022-12-31 13522729 frs-core:OtherProvisionsContingentLiabilities 2021-07-21 2022-12-31 13522729 frs-core:OtherProvisionsContingentLiabilities 2021-07-20 13522729 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13522729 frs-core:ProvisionsDeferredTax 2022-12-31 13522729 frs-core:OtherDeferredTax 2022-12-31 13522729 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13522729 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13522729 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13522729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-21 2022-12-31 13522729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-20 13522729 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13522729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-21 2022-12-31 13522729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-20 13522729 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13522729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-21 2022-12-31 13522729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-20 13522729 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13522729 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13522729 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13522729 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13522729 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13522729 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13522729 frs-core:TaxCreditsDeferredTax 2022-12-31 13522729 frs-core:CostValuation 2021-07-20 13522729 frs-core:AdditionsToInvestments 2022-12-31 13522729 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13522729 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13522729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13522729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13522729 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13522729 frs-core:CostValuation 2022-12-31 13522729 frs-core:ProvisionsForImpairmentInvestments 2021-07-20 13522729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13522729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13522729 frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:ListedExchangeTraded 2021-07-20 13522729 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-20 13522729 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-20 13522729 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13522729 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:UnlistedNon-exchangeTraded 2021-07-20 13522729 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-20 13522729 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 13522729 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-20 13522729 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frs-core:Non-currentFinancialInstruments 10 2022-12-31 13522729 11 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 11 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13522729 12 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 12 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13522729 13 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 13 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13522729 14 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 14 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13522729 15 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 15 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13522729 16 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 16 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13522729 17 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 17 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13522729 18 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 18 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13522729 19 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 19 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13522729 20 2021-07-21 2022-12-31 13522729 frs-core:CurrentFinancialInstruments 20 2022-12-31 13522729 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13522729 dpl-frs:Item1 2021-07-21 2022-12-31 13522729 dpl-frs:Item1 2021-07-20 13522729 dpl-frs:Item1 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item1 2021-07-21 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item1 2021-07-20 13522729 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-21 2022-12-31 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dpl-frs:Item6 2021-07-20 13522729 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-21 2022-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-21 2022-12-31 13522729 dpl-frs:Item7 2021-07-21 2022-12-31 13522729 dpl-frs:Item7 2021-07-20 13522729 dpl-frs:Item7 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item7 2021-07-21 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item7 2021-07-20 13522729 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-21 2022-12-31 13522729 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-21 2022-12-31 13522729 dpl-frs:Item8 2021-07-21 2022-12-31 13522729 dpl-frs:Item8 2021-07-20 13522729 dpl-frs:Item8 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item8 2021-07-21 2022-12-31 13522729 dpl-frs:CostSales dpl-frs:Item8 2021-07-20 13522729 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13522729 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-21 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Registered number: 13522729
Easy Move Storage Ltd
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13522729
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,847 74,275
66,847 74,275
CURRENT ASSETS
Cash at bank and in hand 17,967 13,166
17,967 13,166
Creditors: Amounts Falling Due Within One Year 5 (62,534 ) (78,713 )
NET CURRENT ASSETS (LIABILITIES) (44,567 ) (65,547 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,280 8,728
NET ASSETS 22,280 8,728
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 22,180 8,628
SHAREHOLDERS' FUNDS 22,280 8,728
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Nightingale
Director
11 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Easy Move Storage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13522729 . The registered office is West Hallam Storage, Cat and Fiddle Lane, West Hallam, Ilkeston, DE7 6HE.
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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 10% reducing balance
The depreciation rate has changed from the prior year of 25% straight line as this was deemed too aggressive when compared with the expected useful life of the fixed assets. 
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 94,069
As at 31 December 2023 94,069
Depreciation
As at 1 January 2023 19,794
Provided during the period 7,428
As at 31 December 2023 27,222
Net Book Value
As at 31 December 2023 66,847
As at 1 January 2023 74,275
5. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Corporation tax 5,379 5,718
Accruals and deferred income 1,601 378
Directors' loan accounts 55,554 72,617
62,534 78,713
6. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
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