Company registration number 01342150 (England and Wales)
GRAND NATIONAL ARCHERY SOCIETY (THE)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
PAGES FOR FILING WITH REGISTRAR
GRAND NATIONAL ARCHERY SOCIETY (THE)
COMPANY INFORMATION
Directors
Mr S F Tully
Miss E R F Rees
Mr S A Smith
Mr M S Briegal
Mrs V A Barby
Mr A P Stanford
Mr K K Hoji
Mrs H Bierton
(Appointed 22 April 2023)
Mrs R Hall
(Appointed 3 May 2023)
Mr D Mangtani
(Appointed 1 November 2023)
Secretary
Ms W Stead
(Resigned 29 February 2024)
Mrs R Hall
(Appointed 1 March 2024)
Company number
01342150
Registered office
Lilleshall National Sports and
Conferencing Centre
Newport
Shropshire
United Kingdom
TF10 9AT
Auditor
Azets Audit Services
St Davids Court
Union Street
Wolverhampton
West Midlands
United Kingdom
WV1 3JE
GRAND NATIONAL ARCHERY SOCIETY (THE)
CONTENTS
Page
Statement of comprehensive income
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 13
GRAND NATIONAL ARCHERY SOCIETY (THE)
BALANCE SHEET
AS AT
30 SEPTEMBER 2023
30 September 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
7
74,991
96,524
Investments
8
6,691
6,691
81,682
103,215
Current assets
Stocks
10
19,853
4,885
Debtors
12
305,315
245,703
Cash at bank and in hand
1,620,913
1,776,003
1,946,081
2,026,591
Creditors: amounts falling due within one year
13
(1,394,148)
(1,320,756)
Net current assets
551,933
705,835
Net assets
633,615
809,050
Capital and reserves
Profit and loss reserves
633,615
809,050
Total equity
633,615
809,050
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
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
27 March 2024
27 March 2024
and are signed on its behalf by:
Mr S A Smith
Director
Company Registration No. 01342150
GRAND NATIONAL ARCHERY SOCIETY (THE)
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 2 -
Profit and loss reserves
£
Balance at 1 October 2021
694,808
Year ended 30 September 2022:
Profit and total comprehensive income for the year
114,242
Balance at 30 September 2022
809,050
Year ended 30 September 2023:
Loss and total comprehensive income for the year
(175,435)
Balance at 30 September 2023
633,615
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 3 -
1
Accounting policies
Company information
Grand National Archery Society (The) is a private company limited by guarantee without share capital incorporated in England and Wales. The registered office is Lilleshall National Sports and, Conferencing Centre, Newport, Shropshire, United Kingdom, TF10 9AT.
Grand National Archery Society (The) is hereby referred to as Archery GB throughout this report.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. 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
Going concern
Atruet the time of approving the financial statements, the directors have a reasonable expectation that the organisation has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
The directors of Archery GB have reviewed the organisation’s financial position for the forthcoming membership year. The directors have concluded that membership numbers are back to pre-covid levels and are confident that, with the strong financial reserves position Archery GB has been able to maintain, the organisation is well placed to deal with any further financial challenges.
1.3
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Turnover comprises:
membership subscription income, recognised in the year to which it relates;
grant income is recognised on a usage basis, in line with the terms of grants received; and
income in respect of goods and services supplied, exclusive of VAT and trade discounts
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.
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 4 -
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:
Events equipment
33% on cost
Trophies, plant and machinery
5% on cost
Target coaching and publicity equipment
33% on cost and 25% on cost
Computer and office equipment
33% on cost, 20% on cost and 10% on cost
Performance unit
33% on cost, 20% on cost and 10% on cost
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
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.6
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
1.7
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 5 -
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
1.8
Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9
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 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.
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, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
1.10
Taxation
The tax expense represents the sum of the tax currently payable.
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 6 -
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.
1.11
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.
1.12
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.13
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss 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 leases asset are consumed.
1.14
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
1.15
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
1.16
Reserves policy
Archery GB is aware of the need to secure their viability beyond the immediate future. In order to be able to provide reliable services over the longer period, Archery GB must be able to absorb setbacks and take advantage of change and opportunity. Archery GB has therefore provided for this by retaining some of its previously generated surplus as a reserve against future uncertainty, which would allow it enough time to restructure (if required) or seek alternative income. On this basis the Board have determined that the retained reserves of the organisation should not fall below £416,000.
Reserves are defined as being the organisation’s Total Net Assets (which equate to its total reserves) as reported in the Archery GB Annual Report and Financial Statements.
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 7 -
2
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Key sources of estimation uncertainty
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.
Deferred income
The company recognises that income, in particular membership and grant income, can relate to extended periods of time that fall in more than on financial year. The process of determining which accounting period the income relates to is deemed a key estimate.
3
Turnover and other revenue
2023
2022
£
£
Turnover analysed by class of business
Grant Income- not including long term capital grants
1,949,504
1,687,092
Membership & Related Income
1,648,784
1,469,786
European Youth Championship
394,650
381,937
Commercial & Partnership Income
2,790
1,923
Coaching & Instructor Income
375,371
372,504
Other income from the provision of goods & services
103,080
139,994
Miscellaneous income
6,846
6,796
4,481,025
4,060,032
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 8 -
4
Grant income and expenditure
Sport England
UK Sport
Other
Total
2023 (£)
2023 (£)
2023 (£)
2023 (£)
Income
Participation grant
545,562
-
-
545,562
Performance grant
-
1,358,872
121,614
1,480,486
Grants receivable
545,562
1,358,872
121,614
2,026,048
Expenditure
Participation programmes
545,562
-
-
545,562
Performance programmes
-
1,275,760
121,614
1,397,374
Programme administration
-
83,112
-
83,112
Total expenditure
545,562
1,358,872
121,614
2,026,048
Sport England
UK Sport
Other
Total
2022 (£)
2022 (£)
2022 (£)
2022 (£)
Income
Participation grant
378,706
-
80,053
458,759
Performance grant
-
1,228,333
-
1,228,333
Grants receivable
378,706
1,228,333
80,053
1,687,092
Expenditure
Participation programmes
103,000
-
57,888
160,888
Performance programmes
-
769,428
-
769,428
Staff / Coaching infrastructure
269,202
375,901
22,165
667,268
Programme administration
6,504
83,004
-
89,508
Total expenditure
378,706
1,228,333
80,053
1,687,092
The grants shown do not include any contributions from Archery GB or any other income sources to fund
related expenditure in the year.
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 9 -
5
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Grant funded
17
18
AGB funded
25
22
42
40
Their aggregate remuneration comprised:
2023
2022
£
£
Wages and salaries
1,396,372
1,107,750
Social security costs
123,767
120,627
Pension costs
69,346
110,320
1,589,485
1,338,697
Less Grant funded employees included above:
Wages and salaries
696,258
576,149
Social security costs
60,710
53,304
Pension costs
36,745
28,171
793,713
657,624
Net wages and salaries costs to the company:
Wages and salaries
700,114
531,601
Social security costs
63,057
67,323
Pension costs
32,601
82,149
795,772
681,073
6
Directors' remuneration
2023
2022
£
£
Remuneration for qualifying services
91,368
99,947
Company pension contributions to defined contribution schemes
19,490
41,120
110,858
141,067
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
6
Directors' remuneration
(Continued)
- 10 -
The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2022 - 1).
7
Tangible fixed assets
Events equipment
Trophies, plant and machinery
Target coaching and publicity equipment
Computer and office equipment
Performance unit
Total
£
£
£
£
£
£
Cost
At 1 October 2022
22,682
2,369
44,723
190,846
107,656
368,276
Additions
7,605
7,605
At 30 September 2023
22,682
2,369
44,723
198,451
107,656
375,881
Depreciation and impairment
At 1 October 2022
20,780
2,369
44,723
96,734
107,146
271,752
Depreciation charged in the year
1,036
27,592
510
29,138
At 30 September 2023
21,816
2,369
44,723
124,326
107,656
300,890
Carrying amount
At 30 September 2023
866
74,125
74,991
At 30 September 2022
1,902
94,112
510
96,524
8
Fixed asset investments
2023
2022
Notes
£
£
Investments in subsidiaries
9
2
2
Listed investments
6,689
6,689
6,691
6,691
Listed investments included above:
Listed investments carrying amount
6,689
6,689
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
8
Fixed asset investments
(Continued)
- 11 -
Movements in fixed asset investments
Shares in group undertakings
Listed investments
Total
£
£
£
Cost or valuation
At 1 October 2022 & 30 September 2023
2
6,689
6,691
Carrying amount
At 30 September 2023
2
6,689
6,691
At 30 September 2022
2
6,689
6,691
9
Subsidiaries
Details of the company's subsidiaries at 30 September 2023 are as follows:
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Archery UK Ltd
Lilleshall National Sports & Conferencing Centre, Newport, England, TF10 9AT
Ordinary
100.00
Archery GB Ltd
As above
Ordinary
100.00
10
Stocks
2023
2022
£
£
Finished goods and goods for resale
19,853
4,885
11
Financial instruments
2023
2022
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
1,756,509
1,894,946
Equity instruments measured at cost less impairment
6,689
6,689
Carrying amount of financial liabilities
Measured at amortised cost
323,800
464,749
Financial assets measured at amortised cost consists of trade debtors, other debtors and cash at bank and in hand.
Financial assets measured at fair value consist of listed investments.
Financial liabilities measured at amortised cost consists of trade creditors, bank loans, other creditors and accruals.
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 12 -
12
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
136,791
105,931
Other debtors
17,945
35,117
Prepayments and accrued income
150,579
104,655
305,315
245,703
13
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Trade creditors
83,350
361,673
Corporation tax
108
108
Other taxation and social security
36,380
31,757
Deferred income
14
1,033,860
824,142
Other creditors
45,717
103,076
Accruals and deferred income
194,733
1,394,148
1,320,756
14
Deferred income
2023
2022
£
£
Arising from government grants and membership fees
996,977
824,142
Other deferred income
36,883
-
1,033,860
824,142
Deferred income represents grants received during the year which have not yet been spent and membership monies received in advance for the 2023/24 membership year.
Grants deferred at the year end will be released in the year ended September 2024 in line with grant spending. Membership monies received in advance for the 2023/24 year will be released in the year ended September 2024 in line with the membership year.
£
Deferred income at 1st October 2022
824,142
Amounts released from previous years
(794,919)
Grants and membership subscriptions deferred during the year
1,004,637
Deferred income at 30th September 2023
1,033,860
GRAND NATIONAL ARCHERY SOCIETY (THE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 13 -
15
Audit report information
As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:
The auditor's report was unqualified.
Senior Statutory Auditor:
Lee Meredith BFP ACA
Statutory Auditor:
Azets Audit Services
16
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
2023
2022
£
£
241
2,938
17
Ultimate controlling party
The society is controlled by the board of directors and is owned by its members.
2023-09-302022-10-01false28 March 2024CCH SoftwareCCH Accounts Production 2023.300No description of principal activityThis audit opinion is unqualifiedMr N Armitage - Chief ExecutiveMrs E J SmithMr S F TullyMiss E R F ReesMr M Y AliMr S A SmithMr M S BriegalMrs V A BarbyMr A P StanfordMr K K HojiMrs H BiertonMrs R HallMr D MangtaniMs W Steadfalse013421502022-10-012023-09-3001342150bus:Director32022-10-012023-09-3001342150bus:Director42022-10-012023-09-3001342150bus:Director62022-10-012023-09-3001342150bus:Director72022-10-012023-09-3001342150bus:Director82022-10-012023-09-3001342150bus:Director92022-10-012023-09-3001342150bus:Director102022-10-012023-09-3001342150bus:Director112022-10-012023-09-3001342150bus:Director122022-10-012023-09-3001342150bus:Director132022-10-012023-09-3001342150bus:Director12022-10-012023-09-3001342150bus:Director22022-10-012023-09-3001342150bus:Director52022-10-012023-09-3001342150bus:CompanySecretary12022-10-012023-09-3001342150bus:RegisteredOffice2022-10-012023-09-30013421502023-09-30013421502022-09-3001342150core:LandBuildingscore:LeasedAssetsHeldAsLessee2023-09-3001342150core:PlantMachinery2023-09-3001342150core:FurnitureFittings2023-09-3001342150core:ComputerEquipment2023-09-3001342150core:MotorVehicles2023-09-3001342150core:LandBuildingscore:LeasedAssetsHeldAsLessee2022-09-3001342150core:PlantMachinery2022-09-3001342150core:FurnitureFittings2022-09-3001342150core:ComputerEquipment2022-09-3001342150core:MotorVehicles2022-09-3001342150core:CurrentFinancialInstrumentscore:WithinOneYear2023-09-3001342150core:CurrentFinancialInstrumentscore:WithinOneYear2022-09-3001342150core:CurrentFinancialInstruments2023-09-3001342150core:CurrentFinancialInstruments2022-09-3001342150core:RetainedEarningsAccumulatedLosses2023-09-3001342150core:RetainedEarningsAccumulatedLosses2022-09-3001342150core:RetainedEarningsAccumulatedLosses2021-09-3001342150core:RetainedEarningsAccumulatedLosses2021-10-012022-09-3001342150core:RetainedEarningsAccumulatedLosses2022-10-012023-09-3001342150core:LandBuildingscore:LeasedAssetsHeldAsLessee2022-10-012023-09-3001342150core:PlantMachinery2022-10-012023-09-3001342150core:FurnitureFittings2022-10-012023-09-3001342150core:ComputerEquipment2022-10-012023-09-3001342150core:MotorVehicles2022-10-012023-09-30013421502021-10-012022-09-3001342150core:LandBuildingscore:LeasedAssetsHeldAsLessee2022-09-3001342150core:PlantMachinery2022-09-3001342150core:FurnitureFittings2022-09-3001342150core:ComputerEquipment2022-09-3001342150core:MotorVehicles2022-09-30013421502022-09-3001342150core:Non-currentFinancialInstruments2023-09-3001342150core:Non-currentFinancialInstruments2022-09-3001342150core:Non-currentFinancialInstrumentscore:ListedExchangeTraded2023-09-3001342150core:Non-currentFinancialInstrumentscore:ListedExchangeTraded2022-09-3001342150core:Subsidiary12022-10-012023-09-3001342150core:Subsidiary22022-10-012023-09-300134215012022-10-012023-09-3001342150core:WithinOneYear2023-09-3001342150core:WithinOneYear2022-09-3001342150bus:PrivateLimitedCompanyLtd2022-10-012023-09-3001342150bus:SmallCompaniesRegimeForAccounts2022-10-012023-09-3001342150bus:FRS1022022-10-012023-09-3001342150bus:Audited2022-10-012023-09-3001342150bus:FullAccounts2022-10-012023-09-30xbrli:purexbrli:sharesiso4217:GBP