Company registration number 04703562 (England and Wales)
A-DATA LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
PAGES FOR FILING WITH REGISTRAR
A-DATA LIMITED
CONTENTS
Page
Strategic report
1
Balance sheet
2
Statement of changes in equity
3
Notes to the financial statements
5 - 13
A-DATA LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2023
- 1 -
The directors present the strategic report for the year ended 30 April 2023.
Review of the business
The principal activity of the company was that of the receipt of rental income. The company was also involved in the supply of CCTV equipment and LED lighting.
Turnover for the company for the financial year amounted to £3,071,667 (2022 - £109,470). The company's rental income for the year was £304,395 (2022 - £456,572). The company disposed of all of its investment properties giving rise to a gain of £60,095. Further, the part of its freehold property (the Independence Warehouse) was disposed of, giving rise to a gain of £2,450,908. Profit for the financial year after taxation was £1,674,239 (2022 - £269,517). The directors are satisfied with the overall performance of the company.
Principal risks and uncertainties
Principal risks and uncertainties are:
Management risks
The management of the company is controlled by its two directors who are supported by a management team. Strategic matters and future development decisions are carried out by the the board of directors.
Credit risk
The company has negligible credit risk as credit control is very tightly managed, with strict rules being laid down for every customer.
Financial risks
The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.
Operating risk
The company manages day to day operating risks by adapting best practice wherever possible. This process includes ensuring staff are properly trained and that industry standards and regulations are adhered to to the highest possible levels.
.............................................
Mrs J E Brown
Director
Date: .............................................
A-DATA LIMITED
BALANCE SHEET
AS AT
30 APRIL 2023
30 April 2023
- 2 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
7
4,107,614
6,280,467
Investment property
8
2,274,000
4,107,614
8,554,467
Current assets
Debtors
9
11,374,387
8,698,730
Cash at bank and in hand
17,565
382
11,391,952
8,699,112
Creditors: amounts falling due within one year
10
(2,702,983)
(2,410,200)
Net current assets
8,688,969
6,288,912
Total assets less current liabilities
12,796,583
14,843,379
Creditors: amounts falling due after more than one year
11
(164,366)
(2,776,003)
Provisions for liabilities
12
(707,375)
(729,680)
Net assets
11,924,842
11,337,696
Capital and reserves
Called up share capital
15
50,110
50,110
Revaluation reserve
2,039,800
3,126,893
Profit and loss reserves
9,834,932
8,160,693
Total equity
11,924,842
11,337,696
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 28 March 2024 and are signed on its behalf by:
Mrs J E Brown
Director
Company registration number 04703562 (England and Wales)
A-DATA LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2023
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 May 2021
50,110
3,126,893
8,210,347
11,387,350
Year ended 30 April 2022:
Profit and total comprehensive income
-
-
22,722
22,722
Dividends
-
-
(72,376)
(72,376)
Balance at 30 April 2022
50,110
3,126,893
8,160,693
11,337,696
Year ended 30 April 2023:
Profit and total comprehensive income
-
-
1,674,239
1,674,239
Other movements
-
(1,087,093)
-
(1,087,093)
Balance at 30 April 2023
50,110
2,039,800
9,834,932
11,924,842
A-DATA LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2023
- 4 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
(2,604,457)
577,750
Interest paid
(101,236)
(107,528)
Income taxes paid
(357,797)
(9,201)
Net cash (outflow)/inflow from operating activities
(3,063,490)
461,021
Investing activities
Purchase of tangible fixed assets
(117,600)
Proceeds on disposal of tangible fixed assets
2,230,000
70,150
Proceeds on disposal of investment property
2,274,000
Proceeds from other investments and loans
(142,756)
Interest received
700
Other investment income received
2,593,664
Net cash generated from investing activities
6,837,308
70,850
Financing activities
Increase in/(repayment) of bank loans
(2,821,510)
(408,656)
Increase in hire purchase borrowing
92,672
(72,156)
Dividends paid
(72,376)
Net cash used in financing activities
(2,728,838)
(553,188)
Net increase/(decrease) in cash and cash equivalents
1,044,980
(21,317)
Cash and cash equivalents at beginning of year
(677)
20,640
Cash and cash equivalents at end of year
17,306
(677)
Relating to:
Cash at bank and in hand
17,565
382
Bank overdrafts included in creditors payable within one year
(259)
(1,059)
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
- 5 -
1
Accounting policies
Company information
A-Data Limited is a private company limited by shares incorporated in England and Wales. The registered office is 53 Kent Road, Southsea, Portsmouth, Hampshire, PO5 3HU.
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 amounts 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.
1.2
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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
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 it is probable will be recovered.
1.3
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:
Land and buildings Freehold
Nil
Plant and machinery
20% - straight line
Fixtures, fittings & equipment
20% - straight line
Motor vehicles
25% - straight line
Freehold land and buildings are not depreciated. The company maintains a policy of constant refurbishment and the directors consider that no depreciation is required.
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
1
Accounting policies
(Continued)
- 6 -
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.
1.4
Investment property
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 at the reporting end date. Changes in fair value are recognised in profit or loss.
1.5
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.
1.6
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.
1.7
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.
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
1
Accounting policies
(Continued)
- 7 -
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.
1.8
Equity instruments
Equity instruments issued by the company 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 company.
1.9
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.
1.10
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 is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
1
Accounting policies
(Continued)
- 8 -
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
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 profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
1.14
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.
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.
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 9 -
3
Turnover and other revenue
An analysis of the company's turnover is as follows:
2023
2022
£
£
Turnover analysed by class of business
Sale of CCTV equipment and lighting
3,045,667
97,470
Management charges receivable
26,000
12,000
3,071,667
109,470
2023
2022
£
£
Other revenue
Interest income
-
700
Rental income arising from investment properties
304,395
456,595
4
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
3
3
5
Directors' remuneration and dividends
2023
2022
£
£
Remuneration paid to directors
240,000
240,000
Dividends paid to directors
-
72,376
6
Taxation
2023
2022
£
£
Current tax
UK corporation tax on profits for the current period
398,714
11,350
Adjustments in respect of prior periods
9,502
Total current tax
408,216
11,350
Deferred tax
Origination and reversal of timing differences
266,179
(2,911)
Total tax charge
674,395
8,439
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 10 -
7
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 May 2022
6,180,000
1,676,443
7,856,443
Additions
117,600
117,600
Disposals
(2,230,000)
(730,347)
(2,960,347)
At 30 April 2023
3,950,000
1,063,696
5,013,696
Depreciation and impairment
At 1 May 2022
1,575,976
1,575,976
Depreciation charged in the year
60,453
60,453
Eliminated in respect of disposals
(730,347)
(730,347)
At 30 April 2023
906,082
906,082
Carrying amount
At 30 April 2023
3,950,000
157,614
4,107,614
At 30 April 2022
6,180,000
100,467
6,280,467
8
Investment property
2023
£
Fair value
At 1 May 2022
2,274,000
Disposals
(2,274,000)
At 30 April 2023
The freehold investment properties were all disposed of during the year.
9
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
1,438
33,162
Other debtors
11,372,949
8,665,568
11,374,387
8,698,730
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 11 -
10
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
259
135,059
Trade creditors
2,029,415
2,184,739
Taxation and social security
490,832
73,133
Other creditors
182,477
17,269
2,702,983
2,410,200
The amounts payable under finance leases are secure by fixed charges over the assets concerned.
11
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
2,687,510
Other creditors
164,366
88,493
164,366
2,776,003
The amounts payable under finance leases are secured by fixed charges over the assets concerned.
The amounts owed in respect of finance leases are secured by charges over the assets concerned
Creditors which fall due after five years are as follows:
2023
2022
£
£
Payable by instalments
53,147
45,976
12
Provisions for liabilities
2023
2022
£
£
Deferred tax liabilities
13
707,375
729,680
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 12 -
13
Deferred taxation
Deferred tax assets and liabilities are offset where the 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:
Liabilities
Liabilities
Assets
Assets
2023
2022
2023
2022
Balances:
£
£
£
£
ACAs
27,442
10,529
-
-
Revaluations
679,933
684,640
-
-
Investment property
-
34,511
-
-
707,375
729,680
-
-
14
Retirement benefit schemes
2023
2022
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,541
5,869
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.
15
Called up share capital
2023
2022
£
£
Ordinary share capital
Issued and fully paid
50,100 Ordinary 'A' of £1 each
50,100
50,100
10 Ordinary 'B' of £1 each
10
10
50,110
50,110
16
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:
Claire Norwood BSc FCA ATII
Statutory Auditor:
Sumer Audit
Date of audit report:
28 March 2024
17
Related party transactions
A-DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
17
Related party transactions
(Continued)
- 13 -
Transaction entered into and balances outstanding at 30 April 2023 are as follows:
The company received management fees from Qvis Lighting and Security Limited amounting to £26,000 (2022 - £12,000). The company received rent from Qvis Lighting and Security Limited amounting to £ 100,000 (2022 - £200,000). The company sold goods to Qvis Lighting and Security Limited amounting to £2,251,777 (2022 - £96,965).
At 30 April 2023 the company was owed £8,721,783 (2022- £7,924,220) by Qvis Lighting and Security Limited and £72,978 (2022 - £72,891) by Qvis Retail Limited, a company under common ownership.
Puretech Electrical Products Limited is a company controlled by members of Joanna Brown's family. During the year the company paid management charges amounting to £125,000 to Puretech Electrical Products Limited and sold goods amounting to £2,690,155 to the same company. At 30 April 2023 the company was owed £2,029,927 by Puretech Electrical Products Limited.
By O Cycles is a company controlled by Mr M J Brown, who is a director and husband of Mrs J Brown.
At 30 April 2023 the company was owed £Nil (2022 - £13,219) by By O Cycles Limited.
Qvis Monitoring Limited is a company controlled by Mrs Sophie Rootes, who is the daughter of Mr and Mrs Brown, the directors.
At 30 April 2023 the company was owed £379,416 (2022 - £366,089) by Qvis Monitoring Limited.
CCTV Express Limited is another company controlled by Mrs Sophie Rootes.
At 30 April 2023 the company was owed £25,327 (2022 - £20,407) by CCTV Express Limited.
18
Directors' transactions
Dividends totalling £0 (2022 - £72,376) were paid in the year in respect of shares held by the company's directors.
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