Company Registration No. 02584905 (England and Wales)
OWENS OF OSWESTRY COACHES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2016
PAGES FOR FILING WITH REGISTRAR
OWENS OF OSWESTRY COACHES LIMITED
COMPANY INFORMATION
Director
Mr M Owen
Company number
02584905
Registered office
36 Beatrice Street
Oswestry
Shropshire
SY11 1QG
Accountants
Morris Cook
6 Salop Road
Oswestry
Shropshire
SY11 2NU
Business address
36 Beatrice Street
Oswestry
Shropshire
SY11 1QG
Bankers
Barclays Bank Plc Oswestry
7 The Cross
Oswestry
Shropshire
SY11
OWENS OF OSWESTRY COACHES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 12
OWENS OF OSWESTRY COACHES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2016
31 December 2016
- 1 -
2016
2015
as restated
Notes
£
£
£
£
Fixed assets
Goodwill
3
1
1
Tangible assets
4
2,195,176
2,001,440
Investments
5
103,197
108,186
2,298,374
2,109,627
Current assets
Stocks
5,000
5,000
Debtors
6
315,080
291,211
Cash at bank and in hand
137,053
188,190
457,133
484,401
Creditors: amounts falling due within one year
7
(612,220)
(568,627)
Net current liabilities
(155,087)
(84,226)
Total assets less current liabilities
2,143,287
2,025,401
Creditors: amounts falling due after more than one year
8
(597,407)
(549,948)
Provisions for liabilities
(298,769)
(297,043)
Net assets
1,247,111
1,178,410
Capital and reserves
Called up share capital
9
95,266
95,266
Share premium account
44,929
44,929
Revaluation reserve
10
53,197
58,186
Profit and loss reserves
1,053,719
980,029
Total equity
1,247,111
1,178,410
The director 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 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
T he director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
he director acknowledges his 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 .
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
.
OWENS OF OSWESTRY COACHES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2016
31 December 2016
- 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 and signed by the director and authorised for issue on 28 June 2017
Mr M Owen
Director
Company Registration No. 02584905
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2016
- 3 -
1
Accounting policies
Company information
Owens of Oswestry Coaches Limited is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
36 Beatrice Street, Oswestry, Shropshire, SY11 1QG.
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.
These financial statements for the year ended 31 December 2016
are the
first
financial statements of Owens of Oswestry Coaches Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 January 2015. An explanation of how transition to FRS 102 has affected the reported financial position and financial performance is given in note 13.
1.2
Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Turnover is recognised on the date the company fulfils the obligation to the client, this being the date the client returns from travel.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer
(usually on dispatch of the goods)
, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
1.3
Intangible fixed assets - goodwill
Goodwill is written off in equal annual instalments over its estimated useful economic life.
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.
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
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:
Freehold properties
Nil (Property Improvements - 7.5% straight line)
Leasehold properties
Over the term of the lease
Coaches
10% reducing balance basis
Fixtures, fittings & equipment
10% reducing balance basis and 33% reducing balance
Motor vehicles
25% straight line basis
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
and intangible 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.
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
1
Accounting policies
(Continued)
- 5 -
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 replacement cost and cost, adjusted where applicable for any loss of service potential.
Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.
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 and cash equivalents
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.
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.
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
paymen
ts 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. A
m
ounts 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.
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
1
Accounting policies
(Continued)
- 6 -
1.10
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.
1.11
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.
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.
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.
1.12
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.
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.
1.13
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.14
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Assets held under finance leases are recognised as assets at the lower of the assets fair
value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
1
Accounting policies
(Continued)
- 7 -
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.
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.
1.15
Foreign exchange
Transactions in foreign currencies are translated at the exchange rate ruling at the date of the transaction. Monetry assets and liabilities in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. Where exchange differences result from the translation of foreign currency borrowings raised to acquire foreign assets they are taken to reserves and offset against the differences arising from the translation of those assets. All other exchange differences are dealt with through the profit and loss account.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was 50 (2015 - 50).
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2016 and 31 December 2016
14,565
Amortisation and impairment
At 1 January 2016 and 31 December 2016
14,564
Carrying amount
At 31 December 2016
1
At 31 December 2015
1
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
- 8 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2016
69,778
2,934,508
3,004,286
Additions
-
618,189
618,189
Disposals
-
(361,600)
(361,600)
At 31 December 2016
69,778
3,191,097
3,260,875
Depreciation and impairment
At 1 January 2016
14,201
988,645
1,002,846
Depreciation charged in the year
1,020
210,488
211,508
Eliminated in respect of disposals
-
(148,655)
(148,655)
At 31 December 2016
15,221
1,050,478
1,065,699
Carrying amount
At 31 December 2016
54,557
2,140,619
2,195,176
At 31 December 2015
55,577
1,945,863
2,001,440
5
Fixed asset investments
2016
2015
£
£
Investments
103,197
108,186
The investment is all the share capital of Travel Master Holidays Limited , a company registered in England and Wales.
The valuation is by reference to the Balance Sheet as at 31st December each year.
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
5
Fixed asset investments
(Continued)
- 9 -
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 January 2016
108,186
Valuation changes
(4,989)
At 31 December 2016
103,197
Carrying amount
At 31 December 2016
103,197
At 31 December 2015
108,186
6
Debtors
2016
2015
Amounts falling due within one year:
£
£
Trade debtors
175,487
159,339
Amounts due from group undertakings and undertakings in which the company has a participating interest
7,558
4,732
Other debtors
132,035
127,140
315,080
291,211
7
Creditors: amounts falling due within one year
2016
2015
£
£
Bank loans and overdrafts
9,918
9,196
Trade creditors
152,340
108,775
Amounts due to group undertakings
42,750
44,693
Other taxation and social security
15,017
13,639
Other creditors
392,195
392,324
612,220
568,627
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
- 10 -
8
Creditors: amounts falling due after more than one year
2016
2015
£
£
Bank loans and overdrafts
46,508
56,132
Other creditors
550,899
493,816
597,407
549,948
9
Called up share capital
2016
2015
£
£
Ordinary share capital
Issued and fully paid
95,266 Ordinary Shares of £1 each
95,266
95,266
10
Revaluation reserve
2016
2015
£
£
At beginning of year
58,186
57,639
Revaluation surplus arising in the year
(4,989)
547
At end of year
53,197
58,186
The Revaluation reserve has arisen on the revalu
a
tion of the
i
nvestment in Travel
M
aster Holidays Limited, a wholly owned subsidiary of the Company.
11
Related party transactions
Transactions with related parties
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
11
Related party transactions
(Continued)
- 11 -
The company trades with Travel Master Holidays Ltd, a wholly owned subsidiary. The trade debtor as at the year end was £ Nil (2015 Nil).Sales to the subsidiary for the year totalled £Nil (2015 Nil).The company paid commissions to the subsidiary of £28,643 (2015 £28,740).
The company also pays a management charge to the subsidiary of £10,000 (2015 £10,000).
At the year end Travel Master Holidays Limited owed £5,195 to Owens of Oswestry Coaches Limited (2015 £2,369).
The company paid business premises rent to the directors retirement benefit scheme ( Owens Holdings Retirement Benefit Scheme)of £12,000 (2015 £12,000).
The company is owed £2,362 (2015 £2,362) by Owens Holdings Retirement Benefit Scheme.
There are no balances with Owens of Oswestry Limited.
12
Parent company
The director is of the opinion that the parent company is Owens of Oswestry Limited , a company incorporated in England and Wales.Mr M Owen is the largest shareholder in the parent company.
13
Reconciliations on adoption of FRS 102
Reconciliation of equity
1 January
31 December
2015
2015
Notes
£
£
Equity as reported under previous UK GAAP
1,011,496
1,201,806
Adjustments arising from transition to FRS 102:
Deferred Taxation
(11,528)
(11,637)
Holiday pay
(11,759)
(11,759)
Equity reported under FRS 102
988,209
1,178,410
OWENS OF OSWESTRY COACHES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2016
13
Reconciliations on adoption of FRS 102
(Continued)
- 12 -
Reconciliation of profit for the financial period
2015
Notes
£
Profit as reported under previous UK GAAP
201,753
Adjustments to prior year (note )
(11,759)
As restated
189,994
Adjustments arising from transition to FRS 102:
Deferred Taxation
(109)
Profit reported under FRS 102
189,885
Notes to reconciliations on adoption of FRS 102
The adjustments for FRS 102 at 1st January 2015 are for £11,528 extra deferred tax on the investment in subsidiary. This is increased in the year to 31st December 2015 by £109. Also in that year there is a charge to profit and loss account of £11,759 accrual for holiday pay.
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