Company Registration No. 04490558 (England and Wales)
A TO Z RESTAURANTS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018
PAGES FOR FILING WITH REGISTRAR
A TO Z RESTAURANTS LIMITED
CONTENTS
Page
Independent assurance report
2
Group balance sheet
2 - 3
Company balance sheet
4
Notes to the financial statements
5 - 14
A TO Z RESTAURANTS LIMITED
INDEPENDENT CHARTERED ACCOUNTANTS' ASSURANCE REVIEW REPORT
TO THE DIRECTORS OF A TO Z RESTAURANTS LIMITED
We have reviewed the consolidated financial statements of A to Z Restaurants Limited for the year ended 31 March 2017, which comprise the Consolidated Profit and Loss Account, the Consolidated Balance Sheet, the Company Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102, "The Financial Reporting Standard applicable in the UK".
This report is made solely to the group's directors, as a body, in accordance with the terms of our engagement letter. Our review has been undertaken so that we may state to the groups's directors those matters we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the group and the group's directors as a body for our work, for this report, or for the conclusions we have formed.
Directors' responsibility for the financial statements
The directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.
Accountants' responsibility
Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to review historical financial statements and ICAEW Technical Release TECH 09/13AAF Assurance review engagements on historical financial statements. ISRE 2400 also requires us to comply with ICAEW Code of Ethics.
Scope of the assurance review
A review of financial statements in accordance with the ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compilation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:
• so as to give a true and fair view of the state of the groups's affairs as at 31 March 2017, and of its profit for the year ended;
• in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities; and
• in accordance with the requirements of the Companies Act 2006.
Barlow Andrews LLP
21 December 2018
Chartered Accountants
Carlyle House
78 Chorley New Road
Bolton
BL1 4BY
- 1 -
A TO Z RESTAURANTS LIMITED
GROUP BALANCE SHEET
AS AT
31 MARCH 2018
31 March 2018
2018
2017
Notes
£
£
£
£
Fixed assets
Total intangible assets
4
118,523
129,441
Tangible assets
5
495,044
591,272
613,567
720,713
Current assets
Stocks
214,519
204,980
Debtors
8
550,730
497,342
Cash at bank and in hand
41,672
202,374
806,921
904,696
Creditors: amounts falling due within one year
9
(1,442,491)
(2,196,068)
Net current liabilities
(635,570)
(1,291,372)
Total assets less current liabilities
(22,003)
(570,659)
Creditors: amounts falling due after more than one year
11
(1,400,000)
(1,477,000)
Net liabilities
(1,422,003)
(2,047,659)
Capital and reserves
Called up share capital
13
1,000
1,000
Profit and loss reserves
(1,423,003)
(2,048,659)
Total equity
(1,422,003)
(2,047,659)
T
he directors of the
group
have elected not to include a copy of the profit and loss account within the financial statements.
For the financial year ended 31 March 2018 the
group
was entitled to exemption from audit under section
477
of the Companies Act 2006
.
Directors' responsibilities
under the Companies Act 2006
:
•
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section
476
;
•
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial s
tatements.
These financial statements have been prepared in accordance with the provisions applicable to
groups and
companies subject to the small companies regime.
- 2 -
A TO Z RESTAURANTS LIMITED
GROUP BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2018
31 March 2018
The financial statements were approved by the board of directors and authorised for issue on 21 December 2018 and are signed on its behalf by:
21 December 2018
Mr J F De Stefano
Mr N Battistel
Director
Director
- 3 -
A TO Z RESTAURANTS LIMITED
COMPANY BALANCE SHEET
AS AT 31 MARCH 2018
31 March 2018
2018
2017
Notes
£
£
£
£
Fixed assets
Investments
6
422,695
422,695
Current assets
Debtors
8
383,004
532,411
Creditors: amounts falling due within one year
9
(4,164,876)
(4,628,981)
Net current liabilities
(3,781,872)
(4,096,570)
Total assets less current liabilities
(3,359,177)
(3,673,875)
Creditors: amounts falling due after more than one year
11
(1,400,000)
(1,477,000)
Net liabilities
(4,759,177)
(5,150,875)
Capital and reserves
Called up share capital
13
1,000
1,000
Profit and loss reserves
(4,760,177)
(5,151,875)
Total equity
(4,759,177)
(5,150,875)
As permitted by s408 Companies Act 2006, the
c
ompany has not presented its own profit and loss account and related notes. The
c
ompany’s profit for the year was £391,698 (2017 - £7,705 profit).
For the financial year ended 31 March 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared 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 21 December 2018 and are signed on its behalf by:
21 December 2018
Mr J F De Stefano
Mr N Battistel
Director
Director
Company Registration No. 04490558
- 4 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018
1
Accounting policies
Company information
A to Z Restaurants Limited
(“the company”)
is a limited company domiciled and incorporated in England and Wales.
The registered office is
Vintage House, 6 Heathmans Road, London.
The group consists of A to Z Restaurants Limited and all of its subsidiaries.
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 a
mounts
in these financial statements are
rounded to the nearest £.
The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Basis of consolidation
In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.
Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.
I
nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.
Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.
The consolidated financial statements incorporate those of A to Z Restaurants Limited and all of its subsidiaries (ie entities that the
g
roup controls through its power to govern the financial and operating policies so as to obtain economic benefits). Subsidiaries acquired during the year are consolidated using the purchase method. Their results are incorporated from the date that control passes.
All financial statements are made up to 31 March 2018
.
Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the
g
roup.
All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.
1.3
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the
group
will continue to obtain and generate
adequate resources to continue in operational existence for the foreseeable future
and the shareholder has committed to provide financial support in the form of loans as and when required
. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
- 5 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
1
Accounting policies
(Continued)
1.4
Turnover
Turnover represents amounts receivable for services net of VAT and is recognised on completion of the service.
Revenue from the
provision of services
is recognised when the
service has been completed,
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.
1.5
Intangible fixed assets - goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life, between 5 and 10 years.
1.6
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:
Leasehold improvements
straight line over the life of the lease
Plant and machinery
20% straight line
Fixtures, fittings & equipment
20% straight line
Motor vehicles
25% straight line
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 recognised in the profit and loss account.
1.7
Fixed asset investments
Equity in
vest
ments are measured at fair value through profit or loss
,
except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably
,
which are recognised at cost less impairment until a reliable measure of fair value becomes available.
I
n the parent company financial statements, investments in subsidiaries
are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.
A subsidiary is an entity controlled by the
group. Control is
the power to govern the financial and operating policies of
the
entity so as to obtain benefits from its activities.
1.8
Impairment of fixed assets
At each reporting
period
end date, the
group
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.
The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.
- 6 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
1
Accounting policies
(Continued)
1.9
Stocks
- 7 -
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.
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.
1.10
Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand
and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.11
Financial instruments
The group 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 group's
balance sheet
when the group becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset and 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
m
ethod 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.
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.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal 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 group after deducting all of its liabilities.
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
1
Accounting policies
(Continued)
Basic financial liabilities, including creditors, bank loans
and
loans from fellow group companies, 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.
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.
1.12
Equity instruments
Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.
1.13
Derivatives
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.
1.14
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
group’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
if, and only if, there is
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.
- 8 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
1
Accounting policies
(Continued)
1.15
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.
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.
1.16
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.17
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.
2
Turnover and other revenue
An analysis of the group's turnover is as follows:
2018
2017
£
£
Turnover analysed by class of business
Income from restaurant sales
6,263,915
6,351,682
2018
2017
£
£
Turnover analysed by geographical market
United Kingdom
6,263,915
6,351,682
3
Employees
The average monthly number of persons (including directors) employed by the group and company during the year was:
Group
Company
2018
2017
2018
2017
Number
Number
Number
Number
Total employees
104
107
2
2
- 9 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
3
Employees
(Continued)
Their aggregate remuneration comprised:
Group
Company
2018
2017
2018
2017
£
£
£
£
Wages and salaries
2,083,742
1,965,100
130,000
129,722
Social security costs
166,385
160,864
16,814
13,821
Pension costs
9,277
9,249
-
-
2,259,404
2,135,213
146,814
143,543
4
Intangible fixed assets
Group
Goodwill on consolidation
£
Cost
At 1 April 2017 and 31 March 2018
3,683,376
Amortisation and impairment
At 1 April 2017
3,553,935
Amortisation charged for the year
10,918
At 31 March 2018
3,564,853
Carrying amount
At 31 March 2018
118,523
At 31 March 2017
129,441
The company had no intangible fixed assets at 31 March 2018 or 31 March 2017.
- 10 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
5
Tangible fixed assets
Group
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2017
978,928
191,517
1,170,445
Disposals
-
(3,440)
(3,440)
At 31 March 2018
978,928
188,077
1,167,005
Depreciation and impairment
At 1 April 2017
486,365
92,808
579,173
Depreciation charged in the year
70,071
26,157
96,228
Eliminated in respect of disposals
-
(3,440)
(3,440)
At 31 March 2018
556,436
115,525
671,961
Carrying amount
At 31 March 2018
422,492
72,552
495,044
At 31 March 2017
492,563
98,709
591,272
Company
Plant and machinery etc
£
Cost
At 1 April 2017
3,440
Disposals
(3,440)
At 31 March 2018
-
Depreciation and impairment
At 1 April 2017
3,440
Eliminated in respect of disposals
(3,440)
At 31 March 2018
-
Carrying amount
At 31 March 2018
-
- 11 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
6
Fixed asset investments
Group
Company
2018
2017
2018
2017
£
£
£
£
Investments
-
-
422,695
422,695
7
Subsidiaries
Details of the company's subsidiaries at 31 March 2018 are as follows:
Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Memories of China Limited
Vintage House, 6 Heathmans Road, London
Restaurateur
Ordinary
100
Zafferano Restaurants Limited
Vintage House, 6 Heathmans Road, London
Restaurateur
Ordinary
100
8
Debtors
Group
Company
2018
2017
2018
2017
Amounts falling due within one year:
£
£
£
£
Trade debtors
23,513
3,862
-
-
Amounts owed by group
-
-
-
155,887
Other debtors
522,762
489,287
383,004
376,524
546,275
493,149
383,004
532,411
Deferred tax asset
4,455
4,193
-
-
550,730
497,342
383,004
532,411
9
Creditors: amounts falling due within one year
Group
Company
2018
2017
2018
2017
£
£
£
£
Bank loans and overdrafts
138,907
623,287
55,550
577,413
Trade creditors
406,651
359,961
17,395
16,186
Amounts owed to group undertakings
-
-
3,682,181
3,653,232
Corporation tax payable
47,403
173,201
-
-
Other taxation and social security
241,031
269,164
26,665
18,160
Other creditors
608,499
770,455
383,085
363,990
1,442,491
2,196,068
4,164,876
4,628,981
- 12 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
10
Loans and overdrafts
Group
Company
2018
2017
2018
2017
£
£
£
£
Bank loans
1,400,000
1,969,000
1,400,000
1,969,000
Bank overdrafts
138,907
131,287
55,550
85,413
1,538,907
2,100,287
1,455,550
2,054,413
Payable within one year
138,907
623,287
55,550
577,413
Payable after one year
1,400,000
1,477,000
1,400,000
1,477,000
The loans are secured by a mortgage debenture dated 29 September 2010 over all the assets of the group, incorporating a specific charge over book debts.
The bank loan is repayable by instalments of £123,000 per quarter followed by a final bullet payment of £862,000 in July 2019. Interest on the loan is charged at 3.337%.
The company has finance in the form of a bank overdraft. Such loans are repayable on demand and as such are included within short term creditors.
11
Creditors: amounts falling due after more than one year
Group
Company
2018
2017
2018
2017
£
£
£
£
Bank loans and overdrafts
1,400,000
1,477,000
1,400,000
1,477,000
12
Deferred taxation
Deferred tax assets and liabilities are offset where the group or company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:
Assets
Assets
2018
2017
Group
£
£
Accelerated capital allowances
4,455
4,193
The company has no deferred tax assets or liabilities.
- 13 -
A TO Z RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2018
12
Deferred taxation
(Continued)
Group
Company
2018
2018
Movements in the year:
£
£
Liability/(asset) at 1 April 2017
(4,193)
-
Credit to profit or loss
(262)
-
Liability/(asset) at 31 March 2018
(4,455)
-
13
Share capital
Group and company
2018
2017
Ordinary share capital
£
£
Issued and fully paid
1,000 Ordinary Shares of £1 each
1,000
1,000
14
Financial commitments, guarantees and contingent liabilities
The company is party to a composite guarantees, unlimited in amount and dated 28 May 2014, given to its bankers in respect of overdrafts and loans granted to the company and its subsidiaries. The maximum amount guaranteeing the overdraft of subsidiary companies at 31 March 2018 was £83,357 (2017: £45,874).
15
Operating lease commitments
Lessee
Operating lease payments represent rentals payable by the company for certain properties.
At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
Group
Company
2018
2017
2018
2017
£
£
£
£
2,620,000
4,480,000
-
-
- 14 -
2018-03-31
2017-04-01
false
CCH Software
CCH Accounts Production 2018.310
No description of principal activity
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Mr N Battistel
Mr N Battistel
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2018-03-31
04490558
core:Subsidiary1
1
2017-04-01
2018-03-31
04490558
core:Subsidiary2
1
2017-04-01
2018-03-31
04490558
core:Subsidiary1
2
2017-04-01
2018-03-31
04490558
core:Subsidiary2
2
2017-04-01
2018-03-31
04490558
core:Non-currentFinancialInstruments
2018-03-31
04490558
core:Non-currentFinancialInstruments
2017-03-31
04490558
bus:PrivateLimitedCompanyLtd
2017-04-01
2018-03-31
04490558
bus:FRS102
2017-04-01
2018-03-31
04490558
bus:AuditExemptWithAccountantsReport
2017-04-01
2018-03-31
04490558
bus:ConsolidatedGroupCompanyAccounts
2017-04-01
2018-03-31
04490558
bus:SmallCompaniesRegimeForAccounts
2017-04-01
2018-03-31
04490558
bus:Director2
2017-04-01
2018-03-31
04490558
bus:CompanySecretary1
2017-04-01
2018-03-31
04490558
bus:FullAccounts
2017-04-01
2018-03-31
xbrli:pure
xbrli:shares
iso4217:GBP