Company Registration No. 05404923 (England and Wales)
FESTIVE LIGHTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2020
PAGES FOR FILING WITH REGISTRAR
FESTIVE LIGHTS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 12
FESTIVE LIGHTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2020
31 January 2020
- 1 -
2020
2019
Notes
£
£
£
£
Fixed assets
Goodwill
3
12,025
13,743
Other intangible assets
3
10,917
59,094
Total intangible assets
22,942
72,837
Tangible assets
4
2,548,439
1,655,968
2,571,381
1,728,805
Current assets
Stocks
1,357,896
1,014,322
Debtors
5
412,961
579,412
Cash at bank and in hand
96,052
123,630
1,866,909
1,717,364
Creditors: amounts falling due within one year
6
(1,606,579)
(1,514,463)
Net current assets
260,330
202,901
Total assets less current liabilities
2,831,711
1,931,706
Creditors: amounts falling due after more than one year
7
(690,434)
(721,280)
Provisions for liabilities
(280,076)
(113,953)
Net assets
1,861,201
1,096,473
Capital and reserves
Called up share capital
100
100
Revaluation reserve
8
971,773
336,476
Profit and loss reserves
9
889,328
759,897
Total equity
1,861,201
1,096,473
FESTIVE LIGHTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JANUARY 2020
31 January 2020
- 2 -
The directors of the company have elected not to include a copy of the income statement within the financial statements.
true
For the financial year ended 31 January 2020 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.
The financial statements were approved by the board of directors and authorised for issue on 13 October 2020 and are signed on its behalf by:
M C Higginson
M Higginson
Director
Director
Company Registration No. 05404923
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2020
- 3 -
1
Accounting policies
Company information
Festive Lights Limited is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
Disklok House, Preston Road, Charnock Richard, Chorley, Lancashire, PR7 5HH.
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.
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
recover
ed
.
1.3
Research and development expenditure
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated
.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
1
Accounting policies
(Continued)
- 4 -
1.4
Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated
amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
1.5
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date
where
it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the
fair
value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation 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:
Patent
10% straight line
Website costs
1/3 straight line
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:
Land and buildings Freehold
2% straight line
Land and buildings Leasehold
20% straight line
Plant and machinery
15% reducing balance
Motor vehicles
25% reducing balance
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
.
1.7
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.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
1
Accounting policies
(Continued)
- 5 -
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.
1.8
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.
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.
1.9
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.
1.10
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 statement of financial position 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.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
1
Accounting policies
(Continued)
- 6 -
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.
1.11
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.
1.12
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.
1.13
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 income statement 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.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
1
Accounting policies
(Continued)
- 7 -
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 income statement, 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.
1.14
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.
1.15
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.16
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 statement of financial position 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.
1.17
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.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
- 8 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2020
2019
Number
Number
Total
52
53
3
Intangible fixed assets
Goodwill
Patent
Website costs
Total
£
£
£
£
Cost
At 1 February 2019 and 31 January 2020
42,951
18,041
364,816
425,808
Amortisation and impairment
At 1 February 2019
29,208
17,517
306,246
352,971
Amortisation charged for the year
1,718
524
47,653
49,895
At 31 January 2020
30,926
18,041
353,899
402,866
Carrying amount
At 31 January 2020
12,025
-
10,917
22,942
At 31 January 2019
13,743
524
58,570
72,837
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
- 9 -
4
Tangible fixed assets
Land and buildings Freehold
Land and buildings Leasehold
Plant and machinery
Motor vehicles
Total
£
£
£
£
£
Cost or valuation
At 1 February 2019
1,550,228
18,383
361,059
36,950
1,966,620
Additions
67,257
-
103,883
-
171,140
Revaluation
802,701
-
-
-
802,701
At 31 January 2020
2,420,186
18,383
464,942
36,950
2,940,461
Depreciation and impairment
At 1 February 2019
87,488
11,504
182,426
29,234
310,652
Depreciation charged in the year
32,698
3,375
43,367
1,930
81,370
At 31 January 2020
120,186
14,879
225,793
31,164
392,022
Carrying amount
At 31 January 2020
2,300,000
3,504
239,149
5,786
2,548,439
At 31 January 2019
1,462,740
6,879
178,633
7,716
1,655,968
Freehold l
and and buildings with a carrying amount of
£
2.3
million
were revalued on 4 March 2020
by
Eckersley
Property Limited, c
ommercial
p
roperty
consultants and independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.
If revalued assets were stated on an historical cost basis rather than a fair value basis, the total amounts included would have been as follows:
2020
2019
£
£
Cost
1,198,836
1,131,579
Accumulated depreciation
(98,556)
(74,230)
Carrying value
1,100,280
1,057,349
The revaluation surplus is disclosed in note 8.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
- 10 -
5
Debtors
2020
2019
Amounts falling due within one year:
£
£
Trade debtors
254,224
466,178
Corporation tax recoverable
-
30,654
Other debtors
25,302
25,290
Prepayments and accrued income
133,435
57,290
412,961
579,412
6
Creditors: amounts falling due within one year
2020
2019
£
£
Bank loans
417,350
718,270
Trade creditors
476,070
289,509
Corporation tax
38,282
18,130
Other taxation and social security
455,246
404,476
Other creditors
219,631
84,078
1,606,579
1,514,463
7
Creditors: amounts falling due after more than one year
2020
2019
£
£
Bank loans and overdrafts
649,727
706,943
Other creditors
40,707
14,337
690,434
721,280
The bank overdraft and loans are secured by a debenture comprising fixed and floating charge over all the assets and undertaking of the company.
The bank holds a cross guarantee given by Festive Lights Limited and Dri Box Limited to secure all liabilities of each other. The borrowings at the year end on Dri Box Limited were
nil
.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
- 11 -
8
Revaluation reserve
2020
2019
£
£
At beginning of year
336,476
343,425
Revaluation surplus arising in the year
802,701
-
Deferred tax on revaluation of tangible assets
(159,031)
1,424
Transfer to retained earnings
(8,373)
(8,373)
At end of year
971,773
336,476
The deferred tax provision includes £8107 for an earlier property revaluation to account for the revision
of the 17% tax rate.
Th
ere is also £1590 for deferred tax reversed on depreciation charged in the year.
Deferred tax relating to revalued assets has been transferred to the revaluation reserve.
Other movements relate to excess depreciation calculated on the revalued asset compared with historic cost.
9
Profit and loss reserves
2020
2019
£
£
At the beginning of the year
759,897
950,869
Profit/(loss) for the year
122,540
(177,921)
Dividends declared and paid in the year
(8,000)
(20,000)
Transfer from revaluation reserve
8,373
8,373
Transfer of deferred tax on revalued assets to revaluation reserve
6,518
(1,424)
At the end of the year
889,328
759,897
10
Financial commitments, guarantees and contingent liabilities
At 31 January 20
20
the company had purchase commitments of £
265,077
( 201
9
£
827
,
597
).
The total purchase orders at 31 January 20
20
were £
377,931
( 201
9
£
1,186
,
537
) of which deposits of £
112,854
( 201
9
£
358
,
940
) had been paid.
FESTIVE LIGHTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2020
- 12 -
11
Operating lease commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2020
2019
£
£
10,843
14,786
12
Directors' transactions
Dividends totalling £8,000 (2019 - £20,000) were paid in the year in respect of shares held by the company's directors.
One of the premises from which the company carries on its trading activities is owned by the directors. The company does not pay any rent.
The directors have provided a personal guarantee to secure all bank liabilities of the company limited to £750,000 supported by first legal mortgage over the property known as Disklok House, owned by the directors.
Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Loan
-
1,158
(1,158)
-
Loan
-
1,157
(1,157)
-
2,315
(2,315)
-
2020-01-31
2019-02-01
false
13 October 2020
CCH Software
CCH Accounts Production 2020.200
No description of principal activity
M C Higginson
M J Higginson
M M Higginson
M E Alty
M P Higginson
S A Alty
M Higginson
M Higginson
05404923
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2020-01-31
05404923
bus:FRS102
2019-02-01
2020-01-31
05404923
bus:AuditExemptWithAccountantsReport
2019-02-01
2020-01-31
05404923
bus:Director2
2019-02-01
2020-01-31
05404923
bus:Director3
2019-02-01
2020-01-31
05404923
bus:Director4
2019-02-01
2020-01-31
05404923
bus:Director5
2019-02-01
2020-01-31
05404923
bus:Director6
2019-02-01
2020-01-31
05404923
bus:Director7
2019-02-01
2020-01-31
05404923
bus:CompanySecretary1
2019-02-01
2020-01-31
05404923
bus:FullAccounts
2019-02-01
2020-01-31
xbrli:pure
xbrli:shares
iso4217:GBP