Research Bods Online Limited
Financial Statements
For Filing with Registrar
For the period ended 30 June 2019
Company Registration No. 07642707 (England and Wales)
Research Bods Online Limited
Company Information
Directors
B Brien
(Appointed 29 March 2019)
A Knight
(Appointed 29 March 2019)
J Clough
R Hilton
Company number
07642707
Registered office
4th Floor
21 Queen Street
Leeds
United Kingdom
LS1 2TW
Auditor
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
Research Bods Online Limited
Contents
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 13
Research Bods Online Limited
Balance Sheet
As at 30 June 2019
Page 1
2019
2018
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
532,456
780,743
Tangible assets
4
133,374
151,642
Investments
5
-
24,496
665,830
956,881
Current assets
Debtors
6
2,196,428
1,460,070
Cash at bank and in hand
1,108,472
802,783
3,304,900
2,262,853
Creditors: amounts falling due within one year
7
(1,922,492)
(1,702,135)
Net current assets
1,382,408
560,718
Total assets less current liabilities
2,048,238
1,517,599
Provisions for liabilities
8
(41,725)
(139,126)
Net assets
2,006,513
1,378,473
Capital and reserves
Called up share capital
10
1,136
1,111
Profit and loss reserves
2,005,377
1,377,362
Total equity
2,006,513
1,378,473
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 20 March 2020 and are signed on its behalf by:
A Knight
Director
Company Registration No. 07642707
Research Bods Online Limited
Statement of Changes in Equity
For the period ended 30 June 2019
Page 2
Share capital
Profit and loss reserves
Total
Notes
£
£
£
As restated for the period ended 31 May 2018:
Balance at 1 June 2017
1,111
688,775
689,886
Year ended 31 May 2018:
Profit and total comprehensive income for the year
-
1,005,787
1,005,787
Dividends
-
(317,200)
(317,200)
Balance at 31 May 2018
1,111
1,377,362
1,378,473
Period ended 30 June 2019:
Profit and total comprehensive income for the period
-
628,015
628,015
Issue of share capital
10
25
-
25
Balance at 30 June 2019
1,136
2,005,377
2,006,513
Research Bods Online Limited
Notes to the Financial Statements
For the period ended 30 June 2019
Page 3
1
Accounting policies
Company information
Research Bods Online Limited is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
4th Floor, 21 Queen Street, Leeds, United Kingdom, LS1 2TW.
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 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 pound.
The financial statements have been prepared under the historical cost convention. 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
Reporting period
The company's reporting period has been
extended to 30 June 2019
in order for it to become coterminous with the parent company
reporting period
. As a result
,
comparative amounts presented in the financial statements, including the related notes, are not entirely comparable
.
1.4
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 contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
1.5
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
.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
1
Accounting policies
(Continued)
Page 4
1.6
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.
1.7
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 if the fair value can be measured reliably.
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:
Development expenditure
over 3 years
The company reviewed the useful economic life of its development expenditure and amended amortisation basis from 5 years to 3 years. Consequently the company has recognised an additional charge of £237,708 as a result of this change in policy.
1.8
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
over 50 years
Leasehold improvements
over the lease term of 10 years
Fixtures, fittings and equipment
over 3 years
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
.
1.9
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.
The investments are assessed for impairment at each reporting date
and
any
impairment
losses or reversals of impairment losses are recognised immediately in profit or loss.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
1
Accounting policies
(Continued)
Page 5
A subsidiary is an entity controlled by the company
. Control is
the power to govern the financial and operating policies of
the
entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities
.
1.10
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.
1.11
Cash at bank and in hand
Cash at bank and in hand
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.
1.12
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.
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.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
1
Accounting policies
(Continued)
Page 6
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.
1.13
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.14
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
company’s
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
1
Accounting policies
(Continued)
Page 7
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.
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.
1.16
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.17
Share-based payments
Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using
the Black Scholes
model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.
When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.
Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.
1.18
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.
1.19
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.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
1
Accounting policies
(Continued)
Page 8
1.20
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 are included in the profit and loss account for the period.
2
Employees
The average monthly number of persons (including directors) employed by the company during the period was 71 (2018 - 53).
3
Intangible fixed assets
Goodwill
Development expenditure
Total
£
£
£
Cost
At 1 June 2018
10,263
1,091,732
1,101,995
Additions
-
547,446
547,446
Disposals
(10,263)
-
(10,263)
At 30 June 2019
-
1,639,178
1,639,178
Amortisation and impairment
At 1 June 2018
2,052
319,200
321,252
Amortisation charged for the period
1,026
787,522
788,548
Disposals
(3,078)
-
(3,078)
At 30 June 2019
-
1,106,722
1,106,722
Carrying amount
At 30 June 2019
-
532,456
532,456
At 31 May 2018
8,211
772,532
780,743
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
Page 9
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 June 2018
106,683
75,890
182,573
Additions
1,197
18,351
19,548
At 30 June 2019
107,880
94,241
202,121
Depreciation and impairment
At 1 June 2018
3,361
27,570
30,931
Depreciation charged in the period
11,658
26,158
37,816
At 30 June 2019
15,019
53,728
68,747
Carrying amount
At 30 June 2019
92,861
40,513
133,374
At 31 May 2018
103,322
48,320
151,642
5
Fixed asset investments
2019
2018
£
£
Investments
-
24,496
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 June 2018
24,496
Written off
(24,496)
At 30 June 2019
-
Carrying amount
At 30 June 2019
-
At 31 May 2018
24,496
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
Page 10
6
Debtors
2019
2018
Amounts falling due within one year:
£
£
Trade debtors
1,054,904
853,733
Amounts due from group undertakings
225,118
-
Other debtors
916,406
606,337
2,196,428
1,460,070
7
Creditors: amounts falling due within one year
2019
2018
£
£
Trade creditors
283,057
295,611
Corporation tax
134,167
17,637
Other taxation and social security
198,034
252,830
Other creditors
1,307,234
1,136,057
1,922,492
1,702,135
8
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Liabilities
Liabilities
2019
2018
Balances:
£
£
Accelerated capital allowances
41,725
139,126
2019
Movements in the period:
£
Liability at 1 June 2018
139,126
Credit to profit or loss
(97,401)
Liability at 30 June 2019
41,725
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.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
Page 11
9
Share-based payment transactions
An employees of the company held 25 options to subscribe for shares in the company at £1 per share. The actual market values at grant date was £1. The options can only be exercised at either a date specified by the Board prior to a sale or a listing.
The weighted average fair value of options was determined using the Black-Scholes option pricing model. The Black-Scholes model is considered to apply the most appropriate valuation method due to the relatively short contractual lives of the options and the requirement to exercise within a short period after the employee becomes entitled to the shares (the “vesting date”).
The calculated charge to the Profit and Loss account in respect of the options was not material and has therefore not been included in these financial statements.
During the period ended 30 June 2019, the employee exercised the 25 options at an exercise price of £1 per share. There were no options outstanding at the balance sheet date.
10
Called up share capital
2019
2018
£
£
Ordinary share capital
Issued and fully paid
1,025 A Ordinary shares of £1 each
1,025
1,000
111 B Ordinary shares of £1 each
111
111
1,136
1,111
The A Ordinary share
s
have attached to them
equal
voting, dividend and capital distribution rights.
The A Ordinary shares are not redeemable.
The B Ordinary shares have
equal voting rights
in any circumstances and are entitled pari passu to participate in a distribution arising from a winding up of the company. The B Ordinary shares have no dividend rights.
Reconciliation of movements during the period:
A Ordinary share
B Ordinary share
Number
Number
At 1 June 2018
1,000
111
Issue of fully paid shares
25
-
At 30 June 2019
1,025
111
On 29 March 2019, 25 A Ordinary shares of £1 each were allotted for a total consideration of £25.
11
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.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
11
Audit report information
(Continued)
Page 12
The senior statutory auditor was Esther Carder.
The auditor was Moore Kingston Smith LLP.
12
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2019
2018
£
£
Within one year
93,923
36,574
Between two and five years
375,692
414,716
In over five years
328,731
487,935
798,346
939,225
13
Related party transactions
As permitted by FRS 102 Section 33 "related party disclosures", the financial statements do not disclose transactions with the parent company and wholly owned group companies.
During the period, Research Bods Online Limited developed a related party relationship with Bonamy Finch Marketing Services Limited, a company which is 100% owned by Strat7 Limited. During the year, Research Bods Online Limited made sales of £100,463 and received purchases of £1,080 with Bonamy Finch Marketing Services Limited. At the period end, the company was owed £52,618 from Bonamy Finch Marketing Services Limited.
During the year, the company paid £172,500 Knox Brien & Associates Limited on behalf of Strat7 Group Limited, the immediate parent company. Brien & Associates Limited is related by virtue of common directorship by B Brien. At the balance sheet date, the company was owed £172,500 from Strat7 Group Limited.
14
Directors' transactions
During the period, the directors advanced £276,936 (2018: £336,632) to the company, and the company repaid £276,786 (2018: £336,919) to the directors. At the period end, £nil (2018: £168) was owed to the directors.
Research Bods Online Limited
Notes to the Financial Statements (Continued)
For the period ended 30 June 2019
Page 13
15
Ultimate parent company and ultimate controlling party
On 2
9 March 2019
, 100%
of the share capital of Research Bods Online Limited was purchased by Strat7 Group Limited (formerly known as Project Further Newco Limited), a company incorporated in England and Wales. Strat7 Group Limited became the immediate parent and Project Further Topco Limited, a company incorporated in England and Wales, became the ultimate parent company.
The directors do not consider there to be a single ultimate controlling party.
The ultimate controlling parties were previously R Hilton and J Clough, directors of the company, by virtue of their majority shareholding in the company.
16
Prior period adjustment
The prior period financial statements have been restated to
correct the deferred tax liability
. The impact of the restatement
has resulted in a decrease in
net assets of the
c
ompany by £
121,273
.
The
restatement of the balance sheet and profit
and loss account for the
period
ended
31 May 2018
was as follows:
Changes to the balance sheet
At 31 May 2018
As previously reported
Adjustment
As restated
£
£
£
Provisions for liabilities
Deferred tax
(17,853)
(121,273)
(139,126)
Capital and reserves
Profit and loss
1,498,635
(121,273)
1,377,362
Changes to the profit and loss account
Period ended 31 May 2018
As previously reported
Adjustment
As restated
£
£
£
Taxation
(38,309)
(121,273)
(159,582)
Profit for the financial period
1,127,060
(121,273)
1,005,787
2019-06-30
2018-06-01
false
20 March 2020
CCH Software
CCH Accounts Production 2019.301
No description of principal activity
This audit opinion is unqualified
B Brien
A Knight
J Clough
R Hilton
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bus:OrdinaryShareClass1
2018-06-01
2019-06-30
07642707
bus:OrdinaryShareClass2
2018-06-01
2019-06-30
07642707
core:WithinOneYear
2019-06-30
07642707
core:WithinOneYear
2018-05-31
07642707
core:BetweenTwoFiveYears
2019-06-30
07642707
core:BetweenTwoFiveYears
2018-05-31
07642707
core:MoreThanFiveYears
2019-06-30
07642707
core:MoreThanFiveYears
2018-05-31
07642707
core:ContinuingOperations
2017-06-01
2018-05-31
07642707
bus:PrivateLimitedCompanyLtd
2018-06-01
2019-06-30
07642707
bus:SmallCompaniesRegimeForAccounts
2018-06-01
2019-06-30
07642707
bus:FRS102
2018-06-01
2019-06-30
07642707
bus:Audited
2018-06-01
2019-06-30
07642707
bus:FullAccounts
2018-06-01
2019-06-30
xbrli:pure
xbrli:shares
iso4217:GBP