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2023-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item6 2022-07-01 2023-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-07-01 2023-06-30 12602918 dpl-frs:Item7 2022-07-01 2023-06-30 12602918 dpl-frs:Item7 2022-06-30 12602918 dpl-frs:Item7 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item7 2022-07-01 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item7 2023-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 12602918 dpl-frs:Item8 2022-07-01 2023-06-30 12602918 dpl-frs:Item8 2022-06-30 12602918 dpl-frs:Item8 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 12602918 dpl-frs:Item9 2022-07-01 2023-06-30 12602918 dpl-frs:Item9 2022-06-30 12602918 dpl-frs:Item9 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 12602918 dpl-frs:Item10 2022-07-01 2023-06-30 12602918 dpl-frs:Item10 2022-06-30 12602918 dpl-frs:Item10 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 12602918 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 12602918 dpl-frs:Item11 2022-07-01 2023-06-30 12602918 dpl-frs:Item11 2022-06-30 12602918 dpl-frs:Item11 2023-06-30 12602918 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2022-06-30 12602918 frs-core:NetGoodwill 2021-07-01 2022-06-30 12602918 frs-core:NetGoodwill 2021-06-30 12602918 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 12602918 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 12602918 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 12602918 frs-core:LandBuildings 2022-06-30 12602918 frs-core:LandBuildings 2021-07-01 2022-06-30 12602918 frs-core:LandBuildings 2021-06-30 12602918 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 12602918 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 12602918 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 12602918 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 12602918 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 12602918 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 12602918 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 12602918 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2021-07-01 2022-06-30 12602918 frs-bus:OrdinaryShareClass2 2021-06-30 12602918 frs-bus:OrdinaryShareClass2 2022-06-30 12602918 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 12602918 frs-bus:OrdinaryShareClass3 2021-06-30 12602918 frs-bus:OrdinaryShareClass3 2022-06-30 12602918 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 12602918 frs-bus:OrdinaryShareClass4 2021-06-30 12602918 frs-bus:OrdinaryShareClass4 2022-06-30 12602918 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 12602918 frs-bus:OrdinaryShareClass5 2021-06-30 12602918 frs-bus:OrdinaryShareClass5 2022-06-30 12602918 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 12602918 frs-bus:PreferenceShareClass1 2021-06-30 12602918 frs-bus:PreferenceShareClass1 2022-06-30 12602918 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 12602918 frs-bus:PreferenceShareClass2 2021-06-30 12602918 frs-bus:PreferenceShareClass2 2022-06-30 12602918 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 12602918 frs-bus:PreferenceShareClass3 2021-06-30 12602918 frs-bus:PreferenceShareClass3 2022-06-30 12602918 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 12602918 frs-bus:PreferenceShareClass4 2021-06-30 12602918 frs-bus:PreferenceShareClass4 2022-06-30 12602918 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 12602918 frs-bus:PreferenceShareClass5 2021-06-30 12602918 frs-bus:PreferenceShareClass5 2022-06-30 12602918 1 2021-07-01 2022-06-30 12602918 1 2022-06-30 12602918 1 2021-07-01 2022-06-30 12602918 frs-core:LeasedAssets 2021-07-01 2022-06-30 12602918 frs-core:OwnedAssets 2021-07-01 2022-06-30 12602918 frs-core:CurrencyRisk 2021-07-01 2022-06-30 12602918 frs-core:MarketRisk 2021-07-01 2022-06-30 12602918 frs-core:InterestRateRisk 2021-07-01 2022-06-30 12602918 frs-core:DeferredTaxation 2021-07-01 2022-06-30 12602918 frs-core:DeferredTaxation 2021-06-30 12602918 frs-core:DeferredTaxation 2022-06-30 12602918 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 12602918 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 12602918 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 12602918 frs-core:ProvisionsDeferredTax 2022-06-30 12602918 frs-core:OtherDeferredTax 2022-06-30 12602918 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 12602918 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 12602918 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 12602918 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 12602918 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 12602918 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 12602918 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12602918 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 12602918 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 12602918 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12602918 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 12602918 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 12602918 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 12602918 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 12602918 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 12602918 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 12602918 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 12602918 frs-core:TaxCreditsDeferredTax 2022-06-30 12602918 frs-core:CostValuation 2021-06-30 12602918 frs-core:AdditionsToInvestments 2022-06-30 12602918 frs-core:DisposalsRepaymentsInvestments 2022-06-30 12602918 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 12602918 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 12602918 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 12602918 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 12602918 frs-core:CostValuation 2022-06-30 12602918 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 12602918 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 12602918 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 12602918 frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:ListedExchangeTraded 2021-06-30 12602918 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 12602918 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 12602918 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12602918 frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:UnlistedNon-exchangeTraded 2021-06-30 12602918 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 12602918 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 12602918 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12602918 dpl-frs:CostSales 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales 2021-06-30 12602918 dpl-frs:CostSales 2022-06-30 12602918 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 12602918 frs-bus:Director1 2021-07-01 2022-06-30 12602918 frs-bus:Director1 2021-06-30 12602918 frs-bus:Director1 2022-06-30 12602918 frs-bus:Director2 2021-07-01 2022-06-30 12602918 frs-bus:Director2 2021-06-30 12602918 frs-bus:Director2 2022-06-30 12602918 frs-bus:Director3 2021-07-01 2022-06-30 12602918 frs-bus:Director3 2021-06-30 12602918 frs-bus:Director3 2022-06-30 12602918 frs-bus:Director4 2021-07-01 2022-06-30 12602918 frs-bus:Director4 2021-06-30 12602918 frs-bus:Director4 2022-06-30 12602918 1 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 1 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 1 2022-06-30 12602918 2 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 2 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 2 2022-06-30 12602918 3 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 3 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 3 2022-06-30 12602918 4 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 4 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 4 2022-06-30 12602918 5 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 5 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 5 2022-06-30 12602918 6 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 6 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 6 2022-06-30 12602918 7 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 7 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 7 2022-06-30 12602918 8 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 8 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 8 2022-06-30 12602918 9 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 9 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 9 2022-06-30 12602918 10 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 10 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 10 2022-06-30 12602918 11 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 11 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 11 2022-06-30 12602918 12 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 12 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 12 2022-06-30 12602918 13 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 13 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 13 2022-06-30 12602918 14 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 14 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 14 2022-06-30 12602918 15 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 15 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 15 2022-06-30 12602918 16 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 16 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 16 2022-06-30 12602918 17 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 17 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 17 2022-06-30 12602918 18 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 18 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 18 2022-06-30 12602918 19 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 19 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 19 2022-06-30 12602918 20 2021-07-01 2022-06-30 12602918 frs-core:CurrentFinancialInstruments 20 2022-06-30 12602918 frs-core:Non-currentFinancialInstruments 20 2022-06-30 12602918 dpl-frs:Item1 2021-07-01 2022-06-30 12602918 dpl-frs:Item1 2021-06-30 12602918 dpl-frs:Item1 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 12602918 dpl-frs:Item2 2021-07-01 2022-06-30 12602918 dpl-frs:Item2 2021-06-30 12602918 dpl-frs:Item2 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 12602918 dpl-frs:Item3 2021-07-01 2022-06-30 12602918 dpl-frs:Item3 2021-06-30 12602918 dpl-frs:Item3 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 12602918 dpl-frs:Item4 2021-07-01 2022-06-30 12602918 dpl-frs:Item4 2021-06-30 12602918 dpl-frs:Item4 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 12602918 dpl-frs:Item5 2021-07-01 2022-06-30 12602918 dpl-frs:Item5 2021-06-30 12602918 dpl-frs:Item5 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 12602918 dpl-frs:Item6 2021-07-01 2022-06-30 12602918 dpl-frs:Item6 2021-06-30 12602918 dpl-frs:Item6 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 12602918 dpl-frs:Item7 2021-07-01 2022-06-30 12602918 dpl-frs:Item7 2021-06-30 12602918 dpl-frs:Item7 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 12602918 dpl-frs:Item8 2021-07-01 2022-06-30 12602918 dpl-frs:Item8 2021-06-30 12602918 dpl-frs:Item8 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 12602918 dpl-frs:Item9 2021-07-01 2022-06-30 12602918 dpl-frs:Item9 2021-06-30 12602918 dpl-frs:Item9 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 12602918 dpl-frs:Item10 2021-07-01 2022-06-30 12602918 dpl-frs:Item10 2021-06-30 12602918 dpl-frs:Item10 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 12602918 dpl-frs:Item11 2021-07-01 2022-06-30 12602918 dpl-frs:Item11 2021-06-30 12602918 dpl-frs:Item11 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 12602918 dpl-frs:Item12 2021-07-01 2022-06-30 12602918 dpl-frs:Item12 2021-06-30 12602918 dpl-frs:Item12 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 12602918 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 12602918 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12602918 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 12602918 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 12602918 1 2021-07-01 2022-06-30 12602918 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 12602918
Zeti Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 12602918
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,955 5,752
Investments 5 780 780
9,735 6,532
CURRENT ASSETS
Debtors 6 396,145 205,894
Cash at bank and in hand 1,061,079 158,777
1,457,224 364,671
Creditors: Amounts Falling Due Within One Year 7 (115,276 ) (100,639 )
NET CURRENT ASSETS (LIABILITIES) 1,341,948 264,032
TOTAL ASSETS LESS CURRENT LIABILITIES 1,351,683 270,564
Creditors: Amounts Falling Due After More Than One Year 8 (2,078,225 ) -
NET (LIABILITIES)/ASSETS (726,542 ) 270,564
CAPITAL AND RESERVES
Called up share capital 9 141 141
Share premium account 809,939 809,939
Income Statement (1,536,622 ) (539,516 )
SHAREHOLDERS' FUNDS (726,542) 270,564
Page 1
Page 2
For the year ending 30 June 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 Income Statement.
On behalf of the board
D Saunders
Director
7 August 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Zeti Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12602918 . The registered office is 52 Tabernacle Street, London, EC2A 4NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Preparation of Consolidated Financial Statements
The financial statements contain information about Zeti Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Going Concern Disclosure
The financial statements are prepared on a going concern basis notwithstanding the deficiency of net assets at the balance sheet date totalling £726,542. This is on the basis the directors expect the convertible loan note instrument held on the balance sheet as a long term financial liability to be converted to ordinary share capital on its maturity date of 8 July 2024. The carrying value of the convertible loan note at the balance sheet date is £2,078,225.
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.4. Turnover
Turnover is recognised the the extent that is it probable the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of consideration received or receivable, excluding discounts, rebates, valued added tax and other sales taxes.
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of the turnover can be reliably measured;
- it is probable that the company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be reliably measured.
2.5. 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 straight line over 3 years
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Derecognition of financial assets
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.10. Research and Development
Expenditure on research and development is written off in the year in which it is incurred. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 6)
13 6
Page 4
Page 5
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2022 7,726
Additions 7,556
As at 30 June 2023 15,282
Depreciation
As at 1 July 2022 1,974
Provided during the period 4,353
As at 30 June 2023 6,327
Net Book Value
As at 30 June 2023 8,955
As at 1 July 2022 5,752
5. Investments
Unlisted
£
Cost
As at 1 July 2022 780
As at 30 June 2023 780
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 780
As at 1 July 2022 780
The company's investments in the share capital of other companies relates solely to the following:
Zeti Inc.
Country of incorporation: USA
Registered office: 2450 Colorado Avenue, Santa Monica, CA 90404
Ownership: 100% of the issued share capital
Results for the year ended 30 June 2023:
Loss for the year: $290,192 (2022: $81,819)
Aggregate capital and reserves: $289,192 (2022: $80,819)
As at 30 June 2023 the company was owed an amount of £348,707 (2022: £64,820) by Zeti Inc. in respect of cash loans denominated in US Dollars. This amount is interest free and repayable on demand.
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,895 121,141
Amounts owed by group undertakings 348,707 64,820
Other debtors 34,543 19,933
396,145 205,894
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,433 10,012
Other creditors 73,715 69,058
Taxation and social security 35,128 21,569
115,276 100,639
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 2,078,225 -
2,078,225 -
Other loans relate to an unsecured convertible loan note instrument issued during the year over 2,500,000 unsecured loan notes of $1 each, totalling $2,500,000. The loan notes carry interest at fixed a rate of 6% per annum and the amount of interest charged in the financial year is £106,740 (2022: £nil).
The loan notes will convert to ordinary shares of £0.0001 each upon a qualifying financing round or other exit event occuring before 8 July 2024. If no such event has occurred by this date the loan notes will automatically convert to ordinary shares of £0.0001 each.
The convertible loan notes are denominated in US Dollars and the year end balance is $2,629,534. The converted balance is £2,078,225 (2022: £nil) and any resulting foreign exchange gains/losses recognised via the income statement.
The convertible loan notes as classified as a financial liability and are reported a long term liabilities in the financial statements on the basis the maturity date is after 30 June 2024.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 141 141
During the year the company issued 68,094 ordinary shares of 0.01p each for total cash consideration of £349,992.
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