Company Registration No. 00515420 (England and Wales)
JENNINGS OF GARSINGTON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2017
PAGES FOR FILING WITH REGISTRAR
JENNINGS OF GARSINGTON LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2017
31 December 2017
- 1 -
2017
2016
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
6
13,160
12,240
Tangible assets
7
486,647
325,154
Investment properties
8
19,271,626
19,442,211
Investments
9
1,500
1,500
19,772,933
19,781,105
Current assets
Debtors
10
116,315
293,777
Cash at bank and in hand
147,072
57,748
263,387
351,525
Creditors: amounts falling due within one year
11
(1,271,932)
(1,174,126)
Net current liabilities
(1,008,545)
(822,601)
Total assets less current liabilities
18,764,388
18,958,504
Creditors: amounts falling due after more than one year
12
(5,581,882)
(5,927,839)
Provisions for liabilities
14
(9,202)
(95,790)
Net assets
13,173,304
12,934,875
Capital and reserves
Called up share capital
17
14,000
14,000
Profit and loss reserves - non distributable
18
7,594,287
7,459,492
Profit and loss reserves - distributable
19
5,565,017
5,461,383
Total equity
13,173,304
12,934,875
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
For the financial year ended 31 December 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
T
he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
T
he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
.
JENNINGS OF GARSINGTON LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2017
31 December 2017
- 2 -
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors and authorised for issue on 29 June 2018 and are signed on its behalf by:
Mr M Jennings
Director
Company Registration No. 00515420
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2017
- 3 -
1
Accounting policies
Company information
Jennings of Garsington Limited is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
Hampden House, Monument Business Park, Chalgrove, Oxford, OX44 7RW.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in
sterling
, which is the functional currency of the company.
Monetary a
mounts
in these financial statements are
rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
The company has taken advantage of the exemption under section
399
of the
Companies Act 2006 not to prepare consolidated accounts
, on the basis that the group of which this is the parent qualifies as a small group
. The financial statements present information about the company as an individual entity and not about its group
.
1.2
Turnover
Turnover represents the value, net of value added tax and discounts, of rental income received from tenants.
Turnover is recognised when the rental term occurs on an accruals basis.
1.3
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Website development costs
3 years straight line
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
1
Accounting policies
(Continued)
- 4 -
1.4
Tangible fixed assets
Tangible fixed assets
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings, tools & equipment
25% reducing balance / 10% straightline
Motor vehicles
25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and
is credited or charged to profit or loss
.
1.5
Investment properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure
. Subsequently it is measured
at fair value a
t
the reporting end date.
The surplus or deficit on revaluation is recognised in the profit and loss account.
Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.
1.6
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 balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets are classified into specified categories. The classification depends on the nature and purpose of the financial assets and is determined at the time of recognition.
Basic financial assets, which include trade and other receivables 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. Other financial assets classified as fair value through profit or loss are measured at fair value.
Impairment of financial assets
Financial assets, other than those
held
at
fair value through profit and loss
, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected
The impairment loss is recognised in profit or loss.
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.
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from
fellow group companies and preference shares that are classified as debt, 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 receipts discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Other financial liabilities classified as
fair value through profit or loss
are measured at fair value.
Other financial liabilities
Other financial liabilities, are initially measured at fair value, net of transaction costs. They are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis.
The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability to the net carrying amount on initial recognition.
1.7
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.8
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
1
Accounting policies
(Continued)
- 6 -
1.9
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.10
Retirement benefits
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.11
Leases
Rentals payable under operating leases,
including
any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.
1.12
Government grants
Grants are credited to deferred revenue. Grants towards capital expenditure are released to the Profit and Loss Account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the Profit and Loss account as the related expenditure is incurred.
1.13
The financial statements for the prior year have been adjusted to account for transactions relating to a capital allowances claim.
The effect of the prior period adjustment is that of:
Profit and loss account:
Corporation tax: £37,015
Deferred tax: £137,012
Total profit and loss effect is a credit of £174,027
Balance Sheet:
Dr Corporation Tax: £37,015
Dr Deferred Tax: £137,012
2
Auditor's remuneration
2017
2016
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
-
3,050
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was 24 (2016 - 21).
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 7 -
4
Directors' remuneration
2017
2016
£
£
Remuneration paid to directors
234,987
258,765
The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2016 - 2).
5
Taxation
Amended
2017
2016
£
£
Current tax
UK corporation tax on profits for the current period
46,263
24,076
Adjustments in respect of prior periods
-
(5,473)
Other taxes
14,000
10,500
Total current tax
60,263
29,103
Deferred tax
Origination and reversal of timing differences
(86,588)
(91,813)
Total tax credit
(26,325)
(62,710)
6
Intangible fixed assets
Website development costs
£
Cost
At 1 January 2017
12,240
Additions
5,000
At 31 December 2017
17,240
Amortisation and impairment
At 1 January 2017
-
Amortisation charged for the year
4,080
At 31 December 2017
4,080
Carrying amount
At 31 December 2017
13,160
At 31 December 2016
12,240
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 8 -
7
Tangible fixed assets
Fixtures, fittings, tools & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2017
1,353,136
35,086
1,388,222
Additions
278,562
-
278,562
At 31 December 2017
1,631,698
35,086
1,666,784
Depreciation and impairment
At 1 January 2017
1,032,569
30,499
1,063,068
Depreciation charged in the year
115,922
1,147
117,069
At 31 December 2017
1,148,491
31,646
1,180,137
Carrying amount
At 31 December 2017
483,207
3,440
486,647
At 31 December 2016
320,567
4,587
325,154
8
Investment property
2017
£
Fair value
At 1 January 2017
19,442,211
Additions
55,152
Transfers
(225,737)
At 31 December 2017
19,271,626
Investment properties comprise a varied portfolio, predominantly of commercial properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the Director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 9 -
9
Fixed asset investments
2017
2016
£
£
Investments
1,500
1,500
Movements in fixed asset investments
Investments other than loans
£
Cost or valuation
At 1 January 2017 & 31 December 2017
1,500
Carrying amount
At 31 December 2017
1,500
At 31 December 2016
1,500
10
Debtors
Amended
2017
2016
Amounts falling due within one year:
£
£
Trade debtors
31,979
33,449
Other debtors
60,661
231,578
Prepayments and accrued income
23,675
28,750
116,315
293,777
As at the balance sheet date, the company had debtors due greater than 1 year totalling £48,898 (2016: £53,805).
11
Creditors: amounts falling due within one year
Amended
2017
2016
£
£
Bank loans and overdrafts
569,666
505,660
Trade creditors
50,951
75,468
Corporation tax
46,263
24,076
Other taxation and social security
99,748
21,631
Other creditors
505,304
547,291
1,271,932
1,174,126
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 10 -
12
Creditors: amounts falling due after more than one year
2017
2016
Notes
£
£
Bank loans and overdrafts
13
4,565,649
4,841,036
Other creditors
1,016,233
1,086,803
5,581,882
5,927,839
Amounts included above which fall due after five years are as follows:
Payable by instalments
(3,466,625)
(3,791,544)
13
Loans and overdrafts
2017
2016
£
£
Bank loans
5,135,315
5,346,696
Loans from group undertakings and related parties
1,368,083
1,483,637
6,503,398
6,830,333
Payable within one year
921,516
903,744
Payable after one year
5,581,882
5,926,589
The bank loans are secured by charges over certain investment properties held by the company.
14
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Amended
Liabilities
Liabilities
2017
2016
Balances:
£
£
Accelerated capital allowances
(37,011)
-
Retirement benefit obligations
(322)
-
Investment property
46,535
95,790
9,202
95,790
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
14
Deferred taxation
(Continued)
- 11 -
2017
Movements in the year:
£
Liability at 1 January 2017
95,790
Credit to profit or loss
(86,588)
Liability at 31 December 2017
9,202
The deferred tax asset set out above is expected to reverse within 120 months and relates to accelerated capital allowances and retirement benefit obligations that are expected to mature within the same period. A deferred tax liability has also been calculated on the fair value gain expected on the investment properties held.
15
Government grants
2017
2016
£
£
Arising from government grants
1,250
1,250
1,250
1,250
16
Retirement benefit schemes
2017
2016
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
25,698
46,675
Contributions payable to the fund at the year end and included in creditors
(1,695)
(2,196)
The company operates a defined contribution pension scheme for all qualifying employees.
The assets of the scheme are held separately from those of the company in an independently administered fund.
17
Called up share capital
2017
2016
£
£
Ordinary share capital
Issued and fully paid
14,000 Ordinary shares of £1 each
14,000
14,000
14,000
14,000
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 12 -
18
Profit and loss reserve - non distributable
2017
2016
£
£
At beginning of year
7,459,492
7,502,497
Deferred tax movement on fair value
134,795
(43,005)
At end of year
7,594,287
7,459,492
19
Profit and loss reserves
2017
2016
as restated
£
£
At the beginning of the year
5,461,383
5,116,373
Profit for the year
289,629
353,205
Dividends
(51,200)
(51,200)
Transfer from non distributable reserves
(134,795)
43,005
At the end of the year
5,565,017
5,461,383
20
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2017
2016
£
£
Within one year
9,167
10,602
Between two and five years
2,642
11,810
11,809
22,412
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 13 -
21
Directors' transactions
Transactions in relation to loans with directors during the year are outlined in the table below:
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
M Jennings Loan
3.50
(37,455)
(25,928)
(12)
61,341
(2,054)
A Ashton Loan
3.50
(28,422)
-
(748)
-
(29,170)
K Jennings Loan
3.50
(107,090)
(18,002)
(2,354)
20,126
(107,320)
J Clements Loan
3.50
(1,787)
-
(17)
1,148
(656)
(174,754)
(43,930)
(3,131)
82,615
(139,200)
During the year the company purchased services from a corporate director totaling £
30,0
00 (201
6
: £
22
,
5
00).
Also during the year the company purchased services from on
e
of the directors totaling £
6,000
(201
6
: £
15,000
).
Market value rent charged
to
the directors was £32,
980
(201
6
: £
32
,
320
).
22
Parent company
During the year the company was controlled by J W Jennings Limited by virtue of its majority shareholding.
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 14 -
23
Related Party Transactions
The company entered into the following related party transactions during the year:
|
|
|
Jennings Education Limited
|
|
|
|
|
|
Loans made to / (from) the related party
|
|
|
Provisions made to write off loan
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
Barretts (Containers and Storage) Limited
|
|
|
|
|
|
Sales and rent charged to the related party
|
|
|
|
|
|
Interest on loans charged to the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A shareholder of the parent company
|
|
|
Market value rent charged to the company
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A relative of the ultimate shareholders
|
|
|
Market value rent paid by the shareholder
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A shareholder of the parent company
|
|
|
Market value rent charged to the company
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A shareholder of the parent company
|
|
|
Market value rent charged to the company
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 15 -
Related party transactions continued.
G Clements
|
|
|
A shareholder of the parent company
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A relative of the ultimate shareholders
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
Mr & Mrs Jennings Children
|
|
|
Shareholders of the parent company
|
|
|
Loans made to / (from) the related party
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A shareholder of the parent company
|
|
|
Market value rent charged to the company
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A relative of the ultimate shareholders
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
|
|
|
|
|
|
A shareholder of the parent company
|
|
|
Market value rent charged to the company
|
|
|
|
|
|
Interest on loans charged from the related party
|
|
|
Amount owed to / (from) the related party at the balance sheet date
|
|
|
JENNINGS OF GARSINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2017
- 16 -
25
Prior period adjustment
Due to a back dated capital allowances claim, there have been material adjustments meaning that the Corporation Tax and Deferred Tax have been adjusted to account for these as per below:
Changes to the balance sheet
At 31 December 2016
As previously reported
Adjustment
As restated
£
£
£
Creditors due within one year
Taxation
(82,722)
37,015
(45,707)
Provisions for liabilities
Deferred tax
(232,802)
137,012
(95,790)
Net assets
12,760,848
174,027
12,934,875
Capital and reserves
Profit and loss
5,287,356
174,027
5,461,383
Changes to the profit and loss account
Period ended 31 December 2016
As previously reported
Adjustment
As restated
£
£
£
Taxation
(111,317)
174,027
62,710
Profit for the financial period
179,178
174,027
353,205
2017-12-31
2017-01-01
false
CCH Software
CCH Accounts Production 2018.100
No description of principal activity
05 July 2018
Mr M Jennings
A Ashton
K Jennings
Oxford Business Education Ltd
Mr P Mabbutt
Mr J Clements
Mr R Gibbs
00515420
2017-01-01
2017-12-31
00515420
2017-12-31
00515420
core:OtherResidualIntangibleAssets
2017-12-31
00515420
core:OtherResidualIntangibleAssets
2016-12-31
00515420
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2017-12-31
00515420
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2016-12-31
00515420
2016-12-31
00515420
core:FurnitureFittings
2017-12-31
00515420
core:MotorVehicles
2017-12-31
00515420
core:FurnitureFittings
2016-12-31
00515420
core:MotorVehicles
2016-12-31
00515420
core:CurrentFinancialInstruments
2017-12-31
00515420
core:CurrentFinancialInstruments
2016-12-31
00515420
core:Non-currentFinancialInstruments
2017-12-31
00515420
core:Non-currentFinancialInstruments
2016-12-31
00515420
core:ShareCapital
2017-12-31
00515420
core:ShareCapital
2016-12-31
00515420
core:ShareCapitalOrdinaryShares
2017-12-31
00515420
core:ShareCapitalOrdinaryShares
2016-12-31
00515420
bus:Director1
2017-01-01
2017-12-31
00515420
core:FurnitureFittings
2017-01-01
2017-12-31
00515420
core:MotorVehicles
2017-01-01
2017-12-31
00515420
2016-01-01
2016-12-31
00515420
core:UKTax
2017-01-01
2017-12-31
00515420
core:UKTax
2016-01-01
2016-12-31
00515420
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2016-12-31
00515420
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2017-01-01
2017-12-31
00515420
core:FurnitureFittings
2016-12-31
00515420
core:MotorVehicles
2016-12-31
00515420
2016-12-31
00515420
bus:OrdinaryShareClass1
2017-12-31
00515420
bus:OrdinaryShareClass1
2017-01-01
2017-12-31
00515420
core:DeferredTaxation
2017-12-31
00515420
core:DeferredTaxation
2016-12-31
00515420
core:LandBuildings
2016-12-31
00515420
core:ContinuingOperations
2017-01-01
2017-12-31
00515420
bus:PrivateLimitedCompanyLtd
2017-01-01
2017-12-31
00515420
bus:FRS102
2017-01-01
2017-12-31
00515420
bus:AuditExemptWithAccountantsReport
2017-01-01
2017-12-31
00515420
bus:SmallCompaniesRegimeForAccounts
2017-01-01
2017-12-31
00515420
bus:Director2
2017-01-01
2017-12-31
00515420
bus:Director3
2017-01-01
2017-12-31
00515420
bus:Director4
2017-01-01
2017-12-31
00515420
bus:Director5
2017-01-01
2017-12-31
00515420
bus:Director6
2017-01-01
2017-12-31
00515420
bus:Director7
2017-01-01
2017-12-31
00515420
bus:FullAccounts
2017-01-01
2017-12-31
xbrli:pure
xbrli:shares
iso4217:GBP