Company registration number 05280297 (England and Wales)
ENTRECOTE (OPERATIONS) LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
PAGES FOR FILING WITH REGISTRAR
ENTRECOTE (OPERATIONS) LTD
CONTENTS
Page
Directors' report
1
Profit and loss account
2
Statement of comprehensive income
Balance sheet
3 - 4
Statement of changes in equity
5
Notes to the financial statements
6 - 14
ENTRECOTE (OPERATIONS) LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
- 1 -
The directors present their annual report and financial statements for the year ended 31 December 2021.
Principal activities
The principal activity of the company is to be that of a restaurant.
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
Mr M Elghanayan
Mr S Mokhtarzadeh
Mr J Shashou
M Dine
Ging concern
The Directors have considered whether it is appropriate to prepare the Company financial statements on a going concern basis.
In doing so, the Directors have considered the operation of the Company and prepared cash flow forecasts to ascertain whether the Company can meet its obligations as they fall due for at least twelve months from the date of approval of the financial statements.
In this forecast, the Directors have taken account of the implications of COVID-19 which could impact the future.
The Directors therefore have a reasonable expectation the Company has adequate resources to meet its liabilities as they fall due for at least twelve months from the date of approval of the financial statements and consequently have adopted the going concern basis of accounting in preparing the non-statutory accounts.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
On behalf of the board
Mr M Elghanayan
Director
7 September 2022
ENTRECOTE (OPERATIONS) LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2021
- 2 -
2021
2020
Notes
£
£
Turnover
3
5,261,835
4,298,982
Cost of sales
(1,505,645)
(1,480,465)
Gross profit
3,756,190
2,818,517
Administrative expenses
(3,063,820)
(2,896,929)
Other operating income
109,335
19,092
Exceptional item
4
(690)
Exceptional items
4
(1,471,044)
Operating profit/(loss)
5
801,705
(1,531,054)
Interest payable and similar expenses
8
(3,678)
(3,393)
Profit/(loss) before taxation
798,027
(1,534,447)
Tax on profit/(loss)
9
(138,438)
(221)
Profit/(loss) for the financial year
659,589
(1,534,668)
The profit and loss account has been prepared on the basis that all operations are continuing operations.
ENTRECOTE (OPERATIONS) LTD
BALANCE SHEET
AS AT
31 DECEMBER 2021
31 December 2021
- 3 -
2021
2020
Notes
£
£
£
£
Fixed assets
Tangible assets
10
311,193
376,851
Current assets
Stocks
11
126,907
139,605
Debtors
12
2,852,257
1,949,684
Cash at bank and in hand
1,668,194
795,816
4,647,358
2,885,105
Creditors: amounts falling due within one year
13
(1,967,403)
(828,633)
Net current assets
2,679,955
2,056,472
Total assets less current liabilities
2,991,148
2,433,323
Creditors: amounts falling due after more than one year
14
(797,359)
(892,500)
Provisions for liabilities
Deferred tax liability
16
19,191
25,814
(19,191)
(25,814)
Net assets
2,174,598
1,515,009
Capital and reserves
Called up share capital
17
1
1
Profit and loss reserves
2,174,597
1,515,008
Total equity
2,174,598
1,515,009
For the financial year ended 31 December 2021 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.
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
.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
ENTRECOTE (OPERATIONS) LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2021
31 December 2021
- 4 -
The financial statements were approved by the board of directors and authorised for issue on 6 September 2022 and are signed on its behalf by:
Mr M Elghanayan
Mr S Mokhtarzadeh
Director
Director
Company Registration No. 05280297
ENTRECOTE (OPERATIONS) LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2021
- 5 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2020
1
3,125,176
3,125,177
Year ended 31 December 2020:
Loss and total comprehensive income for the year
-
(1,534,668)
(1,534,668)
Dividends
-
(75,500)
(75,500)
Balance at 31 December 2020
1
1,515,008
1,515,009
Year ended 31 December 2021:
Profit and total comprehensive income for the year
-
659,589
659,589
Balance at 31 December 2021
1
2,174,597
2,174,598
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
- 6 -
1
Accounting policies
Company information
Entrecote (Operations) Ltd is a
private
company
limited by shares
incorporated in
England and Wales
.
The registered office is
Gable House, 239 Regents Park Road, London, N3 3LF.
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 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
Going concern
A
true
t the time of approving the financial statements
,
t
he directors have a reasonable expectation that the
company
has adequate resources to continue in operational existence for the foreseeable future. Thus
t
he directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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
.
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.
1.4
Tangible fixed assets
Tangible fixed assets
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and buildings Leasehold
over the term of the lease
Plant and machinery
25% Straight line method
Fixtures, fittings & equipment
25% Straight line method
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
.
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 7 -
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.
1.6
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.
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.
1.7
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.
1.8
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.
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 8 -
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.
1.9
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.
1.10
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 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.
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.
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 lease
s
asset are consumed.
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 9 -
1.12
Government grants
Government grants are recognised at the fair value of the asset receive
d
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.
1.13
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.
3
Turnover and other revenue
An analysis of the company's turnover is as follows:
2021
2020
£
£
Turnover analysed by class of business
Sales of goods
5,261,835
4,298,982
2021
2020
£
£
Turnover analysed by geographical market
United Kindgdom
5,261,835
4,298,982
2021
2020
£
£
Other revenue
Grants received
109,335
19,092
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 10 -
4
Exceptional items
2021
2020
£
£
Expenditure
Inter-company loan Millbeach Ltd w/off
-
690
Inter-company loan Entrecote (Canary Wharf) Ltd w/off
-
1,471,044
-
1,471,734
5
Operating profit/(loss)
2021
2020
Operating profit/(loss) for the year is stated after charging/(crediting):
£
£
Exchange losses
1,517
2,348
Government grants
(109,335)
(19,092)
Depreciation of owned tangible fixed assets
97,376
101,603
Loss on disposal of tangible fixed assets
2,587
Operating lease charges
221,274
175,959
6
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2021
2020
Number
Number
Office & Management
15
15
Production & Sales
84
80
Total
99
95
Their aggregate remuneration comprised:
2021
2020
£
£
Wages and salaries
1,134,561
1,102,499
Social security costs
131,140
157,412
1,265,701
1,259,911
7
Directors' remuneration
2021
2020
£
£
Remuneration for qualifying services
91,967
81,508
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 11 -
8
Interest payable and similar expenses
2021
2020
£
£
Other interest on financial liabilities
3,678
3,393
9
Taxation
2021
2020
£
£
Current tax
UK corporation tax on profits for the current period
145,061
Deferred tax
Origination and reversal of timing differences
(6,623)
221
Total tax charge
138,438
221
The actual charge for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:
2021
2020
£
£
Profit/(loss) before taxation
798,027
(1,534,447)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 19.00% (2020: 19.00%)
151,625
(291,545)
Tax effect of expenses that are not deductible in determining taxable profit
291,757
Group relief
(17,066)
(3,477)
Permanent capital allowances in excess of depreciation
(8,491)
(15,919)
Depreciation on assets not qualifying for tax allowances
18,501
19,184
Deferred tax adjustments in respect of prior years
(6,131)
221
Taxation charge for the year
138,438
221
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 12 -
10
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
£
Cost
At 1 January 2021
349,742
1,130,801
446,003
1,926,546
Additions
10,413
23,891
34,304
Disposals
(2,899)
(2,899)
At 31 December 2021
349,742
1,141,214
466,995
1,957,951
Depreciation and impairment
At 1 January 2021
167,256
1,015,926
366,512
1,549,694
Depreciation charged in the year
19,282
49,218
28,876
97,376
Eliminated in respect of disposals
(312)
(312)
At 31 December 2021
186,538
1,065,144
395,076
1,646,758
Carrying amount
At 31 December 2021
163,204
76,070
71,919
311,193
At 31 December 2020
182,486
114,875
79,490
376,851
11
Stocks
2021
2020
£
£
Finished goods and goods for resale
126,907
139,605
12
Debtors
2021
2020
Amounts falling due within one year:
£
£
Trade debtors
4,103
163,251
Amounts owed by group undertakings
1,703,035
918,271
Amounts owed by undertakings in which the company has a participating interest
826,005
555,727
Other debtors
106,453
101,803
Prepayments and accrued income
212,661
210,632
2,852,257
1,949,684
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 13 -
13
Creditors: amounts falling due within one year
2021
2020
£
£
Trade creditors
1,056,937
265,531
Amounts owed to group undertakings
19,704
35,237
Corporation tax
106,566
21,702
Other taxation and social security
75,208
342,418
Other creditors
112,507
(12,113)
Accruals and deferred income
596,481
175,858
1,967,403
828,633
14
Creditors: amounts falling due after more than one year
2021
2020
Notes
£
£
Other borrowings
15
797,359
892,500
15
Loans and overdrafts
2021
2020
£
£
Other loans
797,359
892,500
Payable after one year
797,359
892,500
16
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
2021
2020
Balances:
£
£
Accelerated capital allowances
19,191
25,814
2021
Movements in the year:
£
Liability at 1 January 2021
25,814
Credit to profit or loss
(6,623)
Liability at 31 December 2021
19,191
ENTRECOTE (OPERATIONS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
16
Deferred taxation
(Continued)
- 14 -
The deferred tax liability set out above is expected to reverse within [12 months] and relates to accelerated capital allowances that are expected to mature within the same period.
17
Share capital
2021
2020
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary share of £1 each
1
1
18
Related party transactions
During the year rent was paid of £150,000 (2020: £203,000 ) to Entrecote (Marylebone) Limited, Entrecote (City) Limited of £153,000 (2020: £76,500 ) and Entrecote (Dean street) Limited of £254,836 (2020: £304,000 ) all are fellow subsidiary undertakings.
An ordinary interim dividend of £Nil (2020: £75,500 ) was paid during the year.
Included within debtors is amounts owed from fellow subsidiary undertakings: Entrecote (Marylebone) Limited £189,445 (2020 - £1,471,044 ), Entrecote (City) Limited £826,005 (2020- £555,727), Entrecote (Dean Street) Limited £1,503,493 (2020: £918,271 ) and amount owed to parent undertaking Entrecote (Holdings) Limited £19,704 (2020: £35,237).
19
Ultimate controlling party
The ultimate parent company and controlling party is Entrecote (Holdings) Limited, a company registered in England and Wales.
20
Going concern
The Directors have considered whether it is appropriate to prepare the Company financial statements on a going concern basis.
In doing so, the Directors have considered the operation of the Company and prepared cash flow forecasts to ascertain whether the Company can meet its obligations as they fall due for at least twelve months from the date of approval of the financial statements.
In this forecast, the Directors have taken account of the implications of COVID-19 which could impact the future.
The Directors therefore have a reasonable expectation the Company has adequate resources to meet its liabilities as they fall due for at least twelve months from the date of approval of the financial statements and consequently have adopted the going concern basis of accounting in preparing the non-statutory accounts.
2021-12-31
2021-01-01
false
06 September 2022
CCH Software
CCH Accounts Production 2022.200
No description of principal activity
Mr M Elghanayan
Mr S Mokhtarzadeh
Mr J Shashou
M Dine
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2020-12-31
05280297
bus:PrivateLimitedCompanyLtd
2021-01-01
2021-12-31
05280297
bus:SmallCompaniesRegimeForAccounts
2021-01-01
2021-12-31
05280297
bus:FRS102
2021-01-01
2021-12-31
05280297
bus:AuditExemptWithAccountantsReport
2021-01-01
2021-12-31
05280297
bus:FullAccounts
2021-01-01
2021-12-31
xbrli:pure
xbrli:shares
iso4217:GBP