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2022-12-31 13623810 dpl-frs:Item4 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item4 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item4 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item4 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2023-01-01 2023-12-31 13623810 dpl-frs:Item5 2023-01-01 2023-12-31 13623810 dpl-frs:Item5 2022-12-31 13623810 dpl-frs:Item5 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item5 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item5 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item5 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2023-01-01 2023-12-31 13623810 dpl-frs:Item6 2023-01-01 2023-12-31 13623810 dpl-frs:Item6 2022-12-31 13623810 dpl-frs:Item6 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item6 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item6 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 13623810 dpl-frs:Item7 2023-01-01 2023-12-31 13623810 dpl-frs:Item7 2022-12-31 13623810 dpl-frs:Item7 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 13623810 dpl-frs:Item8 2023-01-01 2023-12-31 13623810 dpl-frs:Item8 2022-12-31 13623810 dpl-frs:Item8 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 13623810 dpl-frs:Item9 2023-01-01 2023-12-31 13623810 dpl-frs:Item9 2022-12-31 13623810 dpl-frs:Item9 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 13623810 dpl-frs:Item10 2023-01-01 2023-12-31 13623810 dpl-frs:Item10 2022-12-31 13623810 dpl-frs:Item10 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 13623810 dpl-frs:Item11 2023-01-01 2023-12-31 13623810 dpl-frs:Item11 2022-12-31 13623810 dpl-frs:Item11 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 13623810 dpl-frs:Item12 2023-01-01 2023-12-31 13623810 dpl-frs:Item12 2022-12-31 13623810 dpl-frs:Item12 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 13623810 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 13623810 1 2023-01-01 2023-12-31 13623810 frs-countries:EnglandWales 2023-01-01 2023-12-31 13623810 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-09-14 13623810 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13623810 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-09-15 2022-12-31 13623810 frs-core:AllSubsidiaries 2021-09-15 2022-12-31 13623810 frs-core:KeyManagementPersonnel 2021-09-15 2022-12-31 13623810 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-09-15 2022-12-31 13623810 frs-core:OtherRelatedParties 2021-09-15 2022-12-31 13623810 2021-09-14 13623810 2022-12-31 13623810 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 2021-09-15 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 2022-12-31 13623810 frs-core:AfterOneYear 2021-09-15 2022-12-31 13623810 frs-core:BetweenOneFiveYears 2021-09-15 2022-12-31 13623810 frs-core:BetweenOneFiveYears 2022-12-31 13623810 frs-core:ComputerEquipment 2022-12-31 13623810 frs-core:ComputerEquipment 2021-09-15 2022-12-31 13623810 frs-core:ComputerEquipment 2021-09-14 13623810 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-12-31 13623810 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-15 2022-12-31 13623810 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-14 13623810 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 13623810 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-15 2022-12-31 13623810 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-14 13623810 frs-core:FurnitureFittings 2022-12-31 13623810 frs-core:FurnitureFittings 2021-09-15 2022-12-31 13623810 frs-core:FurnitureFittings 2021-09-14 13623810 frs-core:NetGoodwill 2022-12-31 13623810 frs-core:NetGoodwill 2021-09-15 2022-12-31 13623810 frs-core:NetGoodwill 2021-09-14 13623810 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13623810 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-15 2022-12-31 13623810 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-14 13623810 frs-core:LandBuildings 2022-12-31 13623810 frs-core:LandBuildings 2021-09-15 2022-12-31 13623810 frs-core:LandBuildings 2021-09-14 13623810 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 13623810 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-15 2022-12-31 13623810 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-14 13623810 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 13623810 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-15 2022-12-31 13623810 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-14 13623810 frs-core:MoreThanFiveYears 2021-09-15 2022-12-31 13623810 frs-core:MoreThanFiveYears 2022-12-31 13623810 frs-core:MotorVehicles 2022-12-31 13623810 frs-core:MotorVehicles 2021-09-15 2022-12-31 13623810 frs-core:MotorVehicles 2021-09-14 13623810 frs-core:OtherResidualIntangibleAssets 2022-12-31 13623810 frs-core:OtherResidualIntangibleAssets 2021-09-15 2022-12-31 13623810 frs-core:OtherResidualIntangibleAssets 2021-09-14 13623810 frs-core:PlantMachinery 2022-12-31 13623810 frs-core:PlantMachinery 2021-09-15 2022-12-31 13623810 frs-core:PlantMachinery 2021-09-14 13623810 frs-core:Secured 2022-12-31 13623810 frs-core:Unsecured 2022-12-31 13623810 frs-core:WithinOneYear 2021-09-15 2022-12-31 13623810 frs-core:WithinOneYear 2022-12-31 13623810 frs-core:CapitalRedemptionReserve 2021-09-15 2022-12-31 13623810 frs-core:CapitalRedemptionReserve 2021-09-14 13623810 frs-core:CapitalRedemptionReserve 2022-12-31 13623810 frs-core:OtherReservesSubtotal 2021-09-15 2022-12-31 13623810 frs-core:OtherReservesSubtotal 2021-09-14 13623810 frs-core:OtherReservesSubtotal 2022-12-31 13623810 frs-core:RevaluationReserve 2021-09-15 2022-12-31 13623810 frs-core:RevaluationReserve 2021-09-14 13623810 frs-core:RevaluationReserve 2022-12-31 13623810 frs-core:SharePremium 2021-09-15 2022-12-31 13623810 frs-core:SharePremium 2021-09-14 13623810 frs-core:SharePremium 2022-12-31 13623810 frs-core:ShareCapital 2021-09-15 2022-12-31 13623810 frs-core:ShareCapital 2021-09-14 13623810 frs-core:ShareCapital 2022-12-31 13623810 frs-core:RetainedEarningsAccumulatedLosses 2021-09-15 2022-12-31 13623810 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-14 13623810 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13623810 frs-core:RetainedEarningsAccumulatedLosses 2021-09-14 13623810 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13623810 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-14 13623810 frs-countries:UnitedKingdom 2021-09-15 2022-12-31 13623810 frs-countries:Europe 2021-09-15 2022-12-31 13623810 frs-countries:NorthAmerica 2021-09-15 2022-12-31 13623810 frs-countries:SouthAmerica 2021-09-15 2022-12-31 13623810 frs-countries:Asia 2021-09-15 2022-12-31 13623810 frs-countries:RestWorldOutsideUK 2021-09-15 2022-12-31 13623810 frs-bus:HighestPaidDirector 2021-09-15 2022-12-31 13623810 frs-bus:PrivateLimitedCompanyLtd 2021-09-15 2022-12-31 13623810 frs-bus:CompanyLimitedByGuarantee 2021-09-15 2022-12-31 13623810 frs-bus:LimitedLiabilityPartnershipLLP 2021-09-15 2022-12-31 13623810 frs-bus:LimitedLiabilityPartnershipsSORP 2021-09-15 2022-12-31 13623810 frs-bus:FullAccounts 2021-09-15 2022-12-31 13623810 frs-bus:FilletedAccounts 2021-09-15 2022-12-31 13623810 frs-bus:AbridgedAccounts 2021-09-15 2022-12-31 13623810 frs-bus:FRS102 2021-09-15 2022-12-31 13623810 frs-bus:MediumEntities 2021-09-15 2022-12-31 13623810 frs-bus:SmallEntities 2021-09-15 2022-12-31 13623810 frs-bus:EntityHasNeverTraded 2021-09-15 2022-12-31 13623810 frs-bus:EntityNoLongerTradingButTradedInPast 2021-09-15 2022-12-31 13623810 frs-bus:Audited 2021-09-15 2022-12-31 13623810 frs-bus:AuditExempt-NoAccountantsReport 2021-09-15 2022-12-31 13623810 frs-bus:AuditExemptWithAccountantsReport 2021-09-15 2022-12-31 13623810 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-09-15 2022-12-31 13623810 frs-bus:LargeCompaniesRegimeForAccounts 2021-09-15 2022-12-31 13623810 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-09-15 2022-12-31 13623810 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-15 2022-12-31 13623810 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-09-15 2022-12-31 13623810 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-09-15 2022-12-31 13623810 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-09-15 2022-12-31 13623810 frs-bus:OrdinaryShareClass1 2021-09-15 2022-12-31 13623810 frs-bus:OrdinaryShareClass1 2021-09-14 13623810 frs-bus:OrdinaryShareClass1 2022-12-31 13623810 frs-bus:OrdinaryShareClass2 2021-09-15 2022-12-31 13623810 frs-bus:OrdinaryShareClass2 2021-09-14 13623810 frs-bus:OrdinaryShareClass2 2022-12-31 13623810 frs-bus:OrdinaryShareClass3 2021-09-15 2022-12-31 13623810 frs-bus:OrdinaryShareClass3 2021-09-14 13623810 frs-bus:OrdinaryShareClass3 2022-12-31 13623810 frs-bus:OrdinaryShareClass4 2021-09-15 2022-12-31 13623810 frs-bus:OrdinaryShareClass4 2021-09-14 13623810 frs-bus:OrdinaryShareClass4 2022-12-31 13623810 frs-bus:OrdinaryShareClass5 2021-09-15 2022-12-31 13623810 frs-bus:OrdinaryShareClass5 2021-09-14 13623810 frs-bus:OrdinaryShareClass5 2022-12-31 13623810 frs-bus:PreferenceShareClass1 2021-09-15 2022-12-31 13623810 frs-bus:PreferenceShareClass1 2021-09-14 13623810 frs-bus:PreferenceShareClass1 2022-12-31 13623810 frs-bus:PreferenceShareClass2 2021-09-15 2022-12-31 13623810 frs-bus:PreferenceShareClass2 2021-09-14 13623810 frs-bus:PreferenceShareClass2 2022-12-31 13623810 frs-bus:PreferenceShareClass3 2021-09-15 2022-12-31 13623810 frs-bus:PreferenceShareClass3 2021-09-14 13623810 frs-bus:PreferenceShareClass3 2022-12-31 13623810 frs-bus:PreferenceShareClass4 2021-09-15 2022-12-31 13623810 frs-bus:PreferenceShareClass4 2021-09-14 13623810 frs-bus:PreferenceShareClass4 2022-12-31 13623810 frs-bus:PreferenceShareClass5 2021-09-15 2022-12-31 13623810 frs-bus:PreferenceShareClass5 2021-09-14 13623810 frs-bus:PreferenceShareClass5 2022-12-31 13623810 1 2021-09-15 2022-12-31 13623810 1 2022-12-31 13623810 1 2021-09-15 2022-12-31 13623810 frs-core:LeasedAssets 2021-09-15 2022-12-31 13623810 frs-core:OwnedAssets 2021-09-15 2022-12-31 13623810 frs-core:CurrencyRisk 2021-09-15 2022-12-31 13623810 frs-core:MarketRisk 2021-09-15 2022-12-31 13623810 frs-core:InterestRateRisk 2021-09-15 2022-12-31 13623810 frs-core:DeferredTaxation 2021-09-15 2022-12-31 13623810 frs-core:DeferredTaxation 2021-09-14 13623810 frs-core:DeferredTaxation 2022-12-31 13623810 frs-core:OtherProvisionsContingentLiabilities 2021-09-15 2022-12-31 13623810 frs-core:OtherProvisionsContingentLiabilities 2021-09-14 13623810 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 13623810 frs-core:ProvisionsDeferredTax 2022-12-31 13623810 frs-core:OtherDeferredTax 2022-12-31 13623810 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 13623810 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 13623810 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 13623810 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-15 2022-12-31 13623810 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-14 13623810 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 13623810 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-15 2022-12-31 13623810 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-14 13623810 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 13623810 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-15 2022-12-31 13623810 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-14 13623810 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 13623810 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-12-31 13623810 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-12-31 13623810 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-12-31 13623810 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-12-31 13623810 frs-core:Share-basedPaymentsDeferredTax 2022-12-31 13623810 frs-core:TaxCreditsDeferredTax 2022-12-31 13623810 frs-core:CostValuation 2021-09-14 13623810 frs-core:AdditionsToInvestments 2022-12-31 13623810 frs-core:DisposalsRepaymentsInvestments 2022-12-31 13623810 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-12-31 13623810 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-12-31 13623810 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-12-31 13623810 frs-core:OtherIncreaseDecreaseInInvestments 2022-12-31 13623810 frs-core:CostValuation 2022-12-31 13623810 frs-core:ProvisionsForImpairmentInvestments 2021-09-14 13623810 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 13623810 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 13623810 frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:ListedExchangeTraded 2021-09-14 13623810 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-14 13623810 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-14 13623810 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13623810 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13623810 frs-core:UnlistedNon-exchangeTraded 2021-09-14 13623810 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-14 13623810 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13623810 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13623810 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13623810 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13623810 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13623810 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frs-core:Non-currentFinancialInstruments 6 2022-12-31 13623810 7 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 7 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 7 2022-12-31 13623810 8 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 8 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 8 2022-12-31 13623810 9 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 9 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 9 2022-12-31 13623810 10 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 10 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 10 2022-12-31 13623810 11 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 11 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 11 2022-12-31 13623810 12 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 12 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 12 2022-12-31 13623810 13 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 13 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 13 2022-12-31 13623810 14 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 14 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 14 2022-12-31 13623810 15 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 15 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 15 2022-12-31 13623810 16 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 16 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 16 2022-12-31 13623810 17 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 17 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 17 2022-12-31 13623810 18 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 18 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 18 2022-12-31 13623810 19 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 19 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13623810 20 2021-09-15 2022-12-31 13623810 frs-core:CurrentFinancialInstruments 20 2022-12-31 13623810 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13623810 dpl-frs:Item1 2021-09-15 2022-12-31 13623810 dpl-frs:Item1 2021-09-14 13623810 dpl-frs:Item1 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item1 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item1 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-15 2022-12-31 13623810 dpl-frs:Item2 2021-09-15 2022-12-31 13623810 dpl-frs:Item2 2021-09-14 13623810 dpl-frs:Item2 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item2 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item2 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item2 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-15 2022-12-31 13623810 dpl-frs:Item3 2021-09-15 2022-12-31 13623810 dpl-frs:Item3 2021-09-14 13623810 dpl-frs:Item3 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item3 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item3 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-15 2022-12-31 13623810 dpl-frs:Item4 2021-09-15 2022-12-31 13623810 dpl-frs:Item4 2021-09-14 13623810 dpl-frs:Item4 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item4 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item4 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-15 2022-12-31 13623810 dpl-frs:Item5 2021-09-15 2022-12-31 13623810 dpl-frs:Item5 2021-09-14 13623810 dpl-frs:Item5 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item5 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item5 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-15 2022-12-31 13623810 dpl-frs:Item6 2021-09-15 2022-12-31 13623810 dpl-frs:Item6 2021-09-14 13623810 dpl-frs:Item6 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item6 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item6 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-15 2022-12-31 13623810 dpl-frs:Item7 2021-09-15 2022-12-31 13623810 dpl-frs:Item7 2021-09-14 13623810 dpl-frs:Item7 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item7 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item7 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-15 2022-12-31 13623810 dpl-frs:Item8 2021-09-15 2022-12-31 13623810 dpl-frs:Item8 2021-09-14 13623810 dpl-frs:Item8 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item8 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item8 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-15 2022-12-31 13623810 dpl-frs:Item9 2021-09-15 2022-12-31 13623810 dpl-frs:Item9 2021-09-14 13623810 dpl-frs:Item9 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item9 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item9 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-15 2022-12-31 13623810 dpl-frs:Item10 2021-09-15 2022-12-31 13623810 dpl-frs:Item10 2021-09-14 13623810 dpl-frs:Item10 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item10 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item10 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-15 2022-12-31 13623810 dpl-frs:Item11 2021-09-15 2022-12-31 13623810 dpl-frs:Item11 2021-09-14 13623810 dpl-frs:Item11 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item11 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item11 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-15 2022-12-31 13623810 dpl-frs:Item12 2021-09-15 2022-12-31 13623810 dpl-frs:Item12 2021-09-14 13623810 dpl-frs:Item12 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item12 2021-09-15 2022-12-31 13623810 dpl-frs:CostSales dpl-frs:Item12 2021-09-14 13623810 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13623810 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-15 2022-12-31 13623810 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-15 2022-12-31 13623810 1 2021-09-15 2022-12-31 13623810 frs-countries:EnglandWales 2021-09-15 2022-12-31
Registered number: 13623810
CNTNR PARTNERS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13623810
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 466 410
466 410
CURRENT ASSETS
Stocks 5 499,319 744,317
Debtors 6 1,494,806 703,674
Cash at bank and in hand 268,811 427,967
2,262,936 1,875,958
Creditors: Amounts Falling Due Within One Year 7 (1,663,602 ) (1,616,628 )
NET CURRENT ASSETS (LIABILITIES) 599,334 259,330
TOTAL ASSETS LESS CURRENT LIABILITIES 599,800 259,740
NET ASSETS 599,800 259,740
CAPITAL AND RESERVES
Called up share capital 8 10 10
Share premium account 50,000 50,000
Profit and Loss Account 549,790 209,730
SHAREHOLDERS' FUNDS 599,800 259,740
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 Simon Bateman
Director
15/03/2024
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
CNTNR PARTNERS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13623810 . The registered office is Kings Head House, 15 London End, Beaconsfield, HP9 2HN.
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:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 - 615 615
Additions 348 - 348
As at 31 December 2023 348 615 963
Depreciation
As at 1 January 2023 - 205 205
Provided during the period 87 205 292
As at 31 December 2023 87 410 497
Net Book Value
As at 31 December 2023 261 205 466
As at 1 January 2023 - 410 410
5. Stocks
31 December 2023 31 December 2022
£ £
Stock 499,319 744,317
499,319 744,317
6. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 1,494,796 703,664
Directors' loan accounts 10 10
1,494,806 703,674
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 1,408,654 1,435,025
Corporation tax 105,276 49,799
VAT 132,572 124,604
Accruals and deferred income 17,100 7,200
1,663,602 1,616,628
8. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Simon Bateman 10 - - - 10
The above loan is unsecured, interest free and repayable on demand.
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