Depends how it is tanked and where the walls DPM is in relation to the floor. Looks like new plaster where skirtings have been removed
It is new plaster, but still plastered to the floor.
And to b fair ajax if the dpm is below the floor, its wrong mate . Never bridge a damp course, i honestly thought it was a no no in plastering( unless upstairs) plastering to the floor, especially in a damp climate like ours !