Company Registration No. SC137690 (Scotland)
WESTPOINT HOMES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2021
PAGES FOR FILING WITH REGISTRAR
WESTPOINT HOMES LIMITED
COMPANY INFORMATION
Directors
S W Cullis
D Mawhinney
G Lyon
I Rigby
Secretary
I Rigby
Company number
SC137690
Registered office
3 Arthur Street
Clarkston
Glasgow
United Kingdom
G76 8BQ
Auditor
Azets Audit Services
Titanium 1
Kings Inch Place
Renfrew
Renfrewshire
United Kingdom
PA4 8WF
WESTPOINT HOMES LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2
Notes to the financial statements
3 - 13
WESTPOINT HOMES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 1 -
The directors present their annual report and financial statements for the year ended 30 September 2021.
Principal activities
The principal activity of the company continued to be that of property development.
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
S W Cullis
G Dickson
(Resigned 4 February 2022)
D Mawhinney
G Lyon
I Rigby
Auditor
The auditor, Azets Audit Services, is deemed to be reappointed under section 487(2) of the Companies Act 2006.
Statement of disclosure to auditor
So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s
auditor
is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s
auditor
is aware of that information.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
On behalf of the board
I Rigby
Director
23 June 2022
WESTPOINT HOMES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2021
30 September 2021
- 2 -
2021
2020
Notes
£
£
£
£
Fixed assets
Tangible assets
4
543,009
400,000
Investments
5
3,000
546,009
400,000
Current assets
Stocks
7
10,090,519
6,911,055
Debtors
8
1,168,690
2,072,768
Cash at bank and in hand
148,805
60,988
11,408,014
9,044,811
Creditors: amounts falling due within one year
9
(10,213,664)
(8,280,270)
Net current assets
1,194,350
764,541
Total assets less current liabilities
1,740,359
1,164,541
Creditors: amounts falling due after more than one year
10
(578,240)
Net assets
1,162,119
1,164,541
Capital and reserves
Called up share capital
11
1,500
1,500
Share premium account
500
500
Profit and loss reserves
12
1,160,119
1,162,541
Total equity
1,162,119
1,164,541
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 23 June 2022 and are signed on its behalf by:
S W Cullis
Director
Company Registration No. SC137690
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 3 -
1
Accounting policies
Company information
Westpoint Homes Limited is a
private
company
limited by shares
incorporated in
Scotland
.
The registered office is
3 Arthur Street, Clarkston, Glasgow, United Kingdom, G76 8BQ.
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. The principal accounting policies adopted are set out below.
This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares
publicly available consolidated financial statements
, including this company,
which are
intended to give a true and fair view of the assets, liabilities,
financial position and profit or loss
of the group
.
T
he company has
therefore
taken advantage of
e
xemptions from the following disclosure requirements:
-
Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;
-
Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues
:
The
disclosure
requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b), 11.48(c), 12.26, 12.27, 12.29(a), 12.29(b), and 12.29A;
-
Section 26 ‘Share based Payment’
:
Share based payment arrangements required under FRS 102 paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
-
Section 33 ‘Related Party Disclosures’
:
Compensation for key management personnel
.
The company has taken advantage of the exemption under section 400 of the
Companies Act 2006 not to prepare consolidated accounts. The
financial statements
present information about the company as an individual entity and not about its group
.
The results of Westpoint Homes Limited are included in the consolidated financial statements of Westpoint Group Limited. Consolidated financial statements are available from 3 Arthur Street, Clarkston, Glasgow, G76 8BQ.
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 4 -
1.2
Going concern
The directors are required to prepare the statutory financial statements on the going concern basis unless it is
inappropriate to presume that the
company
will continue in business. In satisfaction of this responsibility the
directors have considered the
company's
ability to meet its liabilities as they fall due.
The
company
meets its day to day working capital requirements through related party funding
and bank finance.
The company's going concern assessment considers its principal risks and is dependant on a number of factors including financial performance and access to funding facilities.
The current and future financial position of the
company
, its cash flows and liquidity have been reviewed
by the directors. This included reviewing the projected profitability of all ongoing and proposed developments.
Following this review,
the directors have a reasonable expectation that the company has adequate resources to continue in operational existences for the foreseeable future. The company has also obtained assurances that its related party undertakings
will continue to provide such financial support as necessary to facilitate its long-term objectives
.
Accordingly, the
directors
consider it appropriate to prepare the financial statements on the going concern basis.
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 not 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 financial arrangement, the fair value of the consideration of the present value of future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Turnover
from the sale of
properties
is recognised when the significant risks and rewards of ownership of the
property
have passed to the buyer
(usually upon legal completion)
, 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:
Freehold property
2% on cost
1.5
Fixed asset investments
Interests in subsidiaries 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
.
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.
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 5 -
1.6
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.
1.7
Stocks
Work in progress is represented by costs incurred, net of amounts transferred to cost of sales, after deducting foreseeable losses.
The company capitalises borrowing costs and loan interest incurred during the development or re-development of properties to be sold in work in progress. On completion of the development or re-development, such costs cease to be included in work in progress.
Borrowing and interest costs are not capitalised in work in progress during extended periods in which active development is interrupted.
1.8
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.
1.9
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.
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 6 -
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.
Other financial assets
Other financial assets are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in
profit
or
loss.
Impairment of financial assets
Financial assets, other than those
held
at
fair value through profit and loss
, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the 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.
Other financial liabilities
Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as
being measured at
fair value though profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 7 -
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations
expire or are discharged or cancelled.
1.10
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.
1.11
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.
1.12
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.
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 8 -
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.
Key sources of estimation uncertainty
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are
as follows.
Accounting for work in progress
Work in progress is carried at the lower of cost and net releasable value. Calculation of the net realisable value requires management to use estimates regarding future selling prices and other projections which include a degree of uncertainty, particularly in relation to projects in the early stages of development.
Fair value of financial instruments
Non basic financial instruments are carried at fair value through profit and loss. Calculation of the fair value is based on management's best estimate regarding expected development profit, appropriate interest rates and discount rates. These estimates include a degree of uncertainty, particularly in relation to final projected profits during the early stages of development.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2021
2020
Number
Number
Total
5
5
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 9 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2020
400,000
400,000
Additions
115,050
40,314
155,364
At 30 September 2021
515,050
40,314
555,364
Depreciation and impairment
At 1 October 2020
Depreciation charged in the year
9,723
2,632
12,355
At 30 September 2021
9,723
2,632
12,355
Carrying amount
At 30 September 2021
505,327
37,682
543,009
At 30 September 2020
400,000
400,000
5
Fixed asset investments
2021
2020
£
£
Shares in group undertakings and participating interests
3,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 October 2020
-
Additions
3,000
At 30 September 2021
3,000
Carrying amount
At 30 September 2021
3,000
At 30 September 2020
-
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 10 -
6
Subsidiaries
Details of the company's subsidiaries at 30 September 2021 are as follows:
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
WPH Developments Limited
See below
Ordinary A & B
100.00
WPH Developments (Mansionhouse) Limited
See below
Ordinary A & B
100.00
WPH Devleopments (Greenloaning) Limited
See below
Ordinary A & B
100.00
During the year, the above subsidiaries were transferred to the company at their nominal value from Westpoint Investments Limited, a fellow subsidiary. The registered office address of each of the above subsidiaries is 3 Arthur Street, Clarkson, Glasgow, G76 8BQ.
7
Stocks
2021
2020
£
£
Stocks
10,090,519
6,911,055
Included within work in progress is £817,554 (2020 - £1,312,831) in respect of capitalised borrowing costs.
8
Debtors
2021
2020
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
561,525
547,404
Other debtors
586,361
1,525,364
1,147,886
2,072,768
Deferred tax asset
20,804
1,168,690
2,072,768
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 11 -
9
Creditors: amounts falling due within one year
2021
2020
£
£
Bank loans
2,838,505
2,553,006
Trade creditors
231,504
858,429
Amounts owed to group undertakings
3,782,413
2,837,261
Corporation tax
33,488
Other creditors
3,361,242
1,998,086
10,213,664
8,280,270
The company's bank facilities in respect of its developments are secured by 1st ranking security over the Thorntonhall and Cathcart developments, a floating charge over all the assets of the company and a costs overrun guarantee from Mr S Cullis.
Loans from West High Investments Limited, which are included in Other creditors, are secured by standard security and a floating charge over the underlying development being funded.
Standard security has been granted to City Property Glasgow (Investments) LLP in respect of amounts due for the purchase of land.
10
Creditors: amounts falling due after more than one year
2021
2020
£
£
Bank loans and overdrafts
296,904
Other creditors
281,336
578,240
11
Called up share capital
2021
2020
2021
2020
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1,500
1,500
1,500
1,500
There is one class of ordinary share with equal voting rights. There are no restrictions on the distribution of dividends and repayment of capital.
12
Profit and loss reserves
2021
2020
£
£
At the beginning of the year
1,162,541
(1,212,365)
(Loss)/profit for the year
(2,422)
2,374,906
At the end of the year
1,160,119
1,162,541
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 12 -
13
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.
The senior statutory auditor was Alan Brown and the auditor was Azets Audit Services.
14
Related party transactions
Transactions with related parties
During the year the company entered into the following transactions with related parties:
Purchase of construction services
2021
2020
£
£
Companies with director(s) in common
-
3,075,269
Finance costs recognised
2021
2020
£
£
Companies with director(s) in common
-
110,683
The following amounts were outstanding at the reporting end date:
2021
2020
Amounts due to related parties
£
£
Companies with director(s) in common
1,494,842
13,960
The following amounts were outstanding at the reporting end date:
2021
2020
Amounts due from related parties
£
£
Companies with director(s) in common
234,792
1,147,355
The company is a wholly owned subsidiary of
Westpoint Group
Limited and as permitted by exemption under the terms of FRS 102 has made no disclosure of transactions with wholly owned subsidiaries within the group.
WESTPOINT HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 13 -
15
Parent company
During the year the company was acquired by Westpoint Group Limited.
W
estpoint Group
Limited, a company incorporated and registered in Scotland under number SC
498194
, is the ultimate parent undertaking of the company. Copies of the accounts for the parent company can be obtained from 3 Arthur Street, Clarkston, Glasgow.
Westpoint Group
Limited is controlled by
Mr
S Cullis, by virtue of his shareholding in that company.
2021-09-30
2020-10-01
false
24 June 2022
CCH Software
CCH Accounts Production 2022.100
This audit opinion is unqualified
S W Cullis
S W Cullis
G Dickson
D Mawhinney
G Lyon
I Rigby
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SC137690
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2020-09-30
SC137690
bus:PrivateLimitedCompanyLtd
2020-10-01
2021-09-30
SC137690
bus:SmallCompaniesRegimeForAccounts
2020-10-01
2021-09-30
SC137690
bus:FRS102
2020-10-01
2021-09-30
SC137690
bus:Audited
2020-10-01
2021-09-30
SC137690
bus:FullAccounts
2020-10-01
2021-09-30
xbrli:pure
xbrli:shares
iso4217:GBP