Company Registration No. SC592391 (Scotland)
ENPRO SUBSEA GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
ENPRO SUBSEA GROUP LIMITED
COMPANY INFORMATION
Directors
Mr D Tipton
(Appointed 20 February 2020)
Mr A J Johnson
(Appointed 20 February 2020)
Mr B Ferguson
(Appointed 20 February 2020)
Mr S Barrie
(Appointed 16 April 2020)
Company number
SC592391
Registered office
c/o Hunting Energy Services
Badentoy Avenue
Portlethen
Aberdeen
AB12 4YB
Auditor
Anderson Anderson and Brown Audit LLP
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU
ENPRO SUBSEA GROUP LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Statement of financial position
6
Statement of changes in equity
7
Notes to the financial statements
8 - 14
ENPRO SUBSEA GROUP LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 1 -
The directors present their annual report and financial statements for the period ended 30 September 2020. The directors report has been prepared in accordance with the special provisions relating to small companies under s415A of the Companies Act 2006 and therefore the Company is taking exemption from preparing a strategic report.
Principal activities
The principal activity of the company continued to be that of a holding company.
Financial risk management objectives and policies
The Company's activities as a holding company of subsidiaries operating in the oil and gas industry mean it is exposed to a number of financial risks including foreign exchange risk, credit risk and liquidity risk.
Directors
The directors who held office during the period and up to the date of signature of the financial statements were as follows:
Mr P Rose
(Appointed
20 February 2020
20 February 2020
and resigned
15 April 2020)
Mr J Reid
(Resigned 20 February 2020)
Mr I Donald
(Resigned
20 February 2020
2020-02-20
)
Mr T G Bryce
(Resigned 20 February 2020)
Mr D Tipton
(Appointed 20 February 2020)
Mr A J Johnson
(Appointed 20 February 2020)
Mr B Ferguson
(Appointed 20 February 2020)
Mr S Barrie
(Appointed 16 April 2020)
None of the directors who held office at the end of the year and up to the date of this report held any disclosable interest in group undertakings as recorded in the register of directors' interests.
Auditor
The auditor,
Anderson Anderson and Brown Audit LLP
, is deemed to be appointed under section 48
5
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.
On behalf of the board
B FERGUSON
Mr B Ferguson
Director
29 June 2021
ENPRO SUBSEA GROUP LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 2 -
The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ENPRO SUBSEA GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF ENPRO SUBSEA GROUP LIMITED
- 3 -
Opinion
We have audited the financial statements of Enpro Subsea Group Limited
(the 'company')
for the period ended 30 September 2020 which comprise, the statement of financial position, the statement of changes in equity and
notes to the financial statements, including a summary of significant accounting policies
. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 101 ‘Reduced Disclosure Framework’ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the company's affairs as at 30 September 2020 and of its profit for the period then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the
Auditor's responsibilities for the audit of the financial statements
section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard
, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
-
the directors' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
-
the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue
.
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit
:
-
the information given in the directors' r
eport for the financial period for which the financial statements are prepared is consistent with the financial statements
; and
-
the directors' report has been prepared in accordance with applicable legal requirements.
ENPRO SUBSEA GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF ENPRO SUBSEA GROUP LIMITED
- 4 -
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie
d
material misstatements in the directors'
r
eport
.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
-
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of directors' remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors'
r
esponsibilities
s
tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company
'
s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements
.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at: https://www.frc.org.uk/auditorsresponsibilities.
This description forms part of our auditor's report.
ENPRO SUBSEA GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF ENPRO SUBSEA GROUP LIMITED
- 5 -
Use of our report
This report is made solely to the company’s member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s member those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s member for our audit work, for this report, or for the opinions we have formed.
ANDERSON ANDERSON & BROWN LLP
Christopher Masson (Senior Statutory Auditor)
For and on behalf of Anderson Anderson and Brown Audit LLP
Statutory Auditor
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU
ENPRO SUBSEA GROUP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2020
30 September 2020
- 6 -
30 September
31 March
2020
2019
as restated
Notes
£
£
Non-current assets
Investments
5
115,729
115,729
Current assets
Trade and other receivables
7
1
1
1
1
Total assets less current liabilities
115,730
115,730
Non-current liabilities
8
(115,729)
(115,729)
Net assets
1
1
Equity
Called up share capital
9
1
1
The financial statements have been 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 29 June 2021 and are signed on its behalf by:
B FERGUSON
Mr B Ferguson
Director
Company Registration No. SC592391
ENPRO SUBSEA GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 7 -
Share capital
Notes
£
Period ended 31 March 2019:
Issue of share capital
9
1
Balance at 31 March 2019 and 30 September 2020
1
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 8 -
1
Accounting policies
Company information
Enpro Subsea Group Limited is a private company limited by shares incorporated in Scotland. The registered office is c/o Hunting Energy Services, Badentoy Avenue, Portlethen, Aberdeen, AB12 4YB.
The company's principal activities and nature of its operations are disclosed in the directors' report.
1.1
Accounting convention
The financial statements have been prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101) and in accordance with applicable accounting standards.
The Company transitioned from FRS 102 to IFRS for all periods presented and the date of transition was 23 March 2018. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 101.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
As permitted by FRS 101, the company has taken advantage of the following disclosure exemptions from the requirements of IFRS:
-
inclusion of an explicit and unreserved statement of compliance with IFRS;
-
• presentation of a statement of cash flows and related notes;
true
-
• disclosure of the objectives, policies and processes for managing capital;
true
-
• disclosure of key management personnel compensation;
true
-
• disclosure of the categories of financial instrument and the nature and extent of risks arising on these financial instruments;
true
-
• the effect of financial instruments on the statement of comprehensive income;
-
comparative period reconciliations for the number of shares outstanding and the carrying amounts of property, plant and equipment, intangible assets, investment property and biological assets;
-
disclosure of the future impact of new International Financial Reporting Standards in issue but not yet effective at the reporting date;
-
a reconciliation of the number and weighted average exercise prices of share options, how the fair value of share-based payments was determined and their effect on profit or loss and the financial position;
-
• comparative narrative information;
true
-
• for financial instruments, investment property and biological assets measured at fair value and within the scope of IFRS 13, the valuation techniques and inputs used to measure fair value, the effect of fair value measurements with significant unobservable inputs on the result for the period and the impact of credit risk on the fair value; and
true
-
• related party disclosures for transactions with the parent or wholly owned members of the group.
true
Where required, equivalent disclosures are given in the group accounts of Hunting Energy Services (UK) Limited. The group accounts of Hunting Energy Services (UK) Limited are available to the public and can be obtained as set out in note 10.
1.2
Going concern
The directors have at the time of approving the financial statements, a reasonable expectation that the
true
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.
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
1
Accounting policies
(Continued)
- 9 -
1.3
Non-current 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.
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.
1.4
Cash and cash equivalents
Cash and cash equivalents 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.
1.5
Financial assets
Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.
At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs.
Financial assets at fair value through profit or loss
When any of the above-mentioned conditions for classification of financial assets is not met, a financial asset is classified as measured at fair value through profit or loss. Financial assets measured at fair value through profit or loss are recognized initially at fair value and any transaction costs are recognised in profit or loss when incurred. A gain or loss on a financial asset measured at fair value through profit or loss is recognised in profit or loss, and is included within finance income or finance costs in the statement of income for the reporting period in which it arises.
Financial assets held at amortised cost
Financial instruments are classified as financial assets measured at amortised cost where the objective is to hold these assets in order to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interest. They arise principally from the provision of goods and services to customers (eg trade receivables). They are initially recognised at fair value plus transaction costs directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment where necessary.
Financial assets at fair value through other comprehensive income
Debt instruments are classified as financial assets measured at fair value through other comprehensive income where the financial assets are held within the company’s business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
A debt instrument measured at fair value through other comprehensive income is recognised initially at fair value plus transaction costs directly attributable to the asset. After initial recognition, each asset is measured at fair value, with changes in fair value included in other comprehensive income. Accumulated gains or losses recognised through other comprehensive income are directly transferred to profit or loss when the debt instrument is derecognised.
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
1
Accounting policies
(Continued)
- 10 -
The company has made an irrevocable election to recognize changes in fair value of investments in equity instruments through other comprehensive income, not through profit or loss. A gain or loss from fair value changes will be shown in other comprehensive income and will not be reclassified subsequently to profit or loss. Equity instruments measured at fair value through other comprehensive income are recognized initially at fair value plus transaction cost directly attributable to the asset. After initial recognition, each asset is measured at fair value, with changes in fair value included in other comprehensive income. Accumulated gains or losses recognized through other comprehensive income are directly transferred to retained earnings when the equity instrument is derecognized or its fair value substantially decreased. Dividends are recognized as finance income in profit or loss.
Impairment of financial assets
Financial assets, other than those
measured
at fair value through profit or 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 of the investment have been affected.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
Financial liabilities at fair value through profit or loss
Financial liabilities are classified as
measured at
fair value through profit or loss when the financial liability is held for trading. A financial liability is classified as held for trading if:
-
it has been incurred principally for the purpose of
repurchasing it in the near term, or
-
on initial recognition it is part of a portfolio of identified financial instruments that the
manages together and has a recent actual pattern of short-term profit taking, or
-
it is a derivative that is not
designated and effective hedging instrument.
Financial liabilities at fair value through profit or loss are stated at fair value with any gains or losses arising on remeasurement recognised in profit or
loss
.
Other financial liabilities
Other financial liabilities, including borrowings
, t
rade payables and other short-term monetary liabilities, are initially measured at fair value net of transaction costs
directly attributable to the issuance of the financial liability. They are subsequently measured at amortised cost using the effective interest method
.
For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.
Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the
company’s
obligations are discharged, cancelled, or they expire.
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 11 -
2
Adoption of new and revised standards and changes in accounting policies
In the current period, the following new and revised Standards and Interpretations have been adopted by the company and have an effect on the current period or a prior period or may have an effect on future periods:
Effective from:
IFRS 9
Prepayment features with negative compensation
1 January 2020
IFRS 16
Leases
1 January 2020
Conceptual Framework
Amendments to References to the Conceptual Framework in IFRS Standards
1 January 2020
IAS 1 and IAS 8 (Amendments)
Definition of material
1 January 2020
IFRS 9, IAS 39 and IFRS 7 (Amendments)
Interest Rate Benchmark Reform
1 January 2020
IFRS 3 (Amendments)
Definition of a business
1 January 2020
IFRS 16 (Amendments)
Covid-19-related Rent Concessions
1 June 2020
The directors do not expect that the adoption of the other Standards listed above will have a material
impact on the financial statements of the Company aside from additional disclosures.
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
2
Adoption of new and revised standards and changes in accounting policies
(Continued)
- 12 -
Standards which are in issue but not yet effective
At the date of authorisation of these financial statements, the following Standards and Interpretations, which have not yet been applied in these financial statements, were in issue but not yet effective (and in some cases had not yet been adopted by the EU):
Effective from:
IFRS 7
Insurance Contracts
1 January 2023
IFRS 4 (Amendments)
Insurance Contracts
1 January 2023
IAS 1 (Amendments)
Classification of Liabilities as Current or Non-Current
1 January 2023
IAS 16 (Amendments)
Property, plant and equipement - proceeds before intended use
1 January 2022
Annual Improvements 2018-2020 Cycle
Amendments to IFRS 1 (subsidiary as a first-time adopter), IFRS 9 (fees in the '10 percent' test for derecognition of financial liabilities), IFRS 16 (lease incentives), IAS 41 (taxation in the fair value measurements)
1 January 2022
IFRS 3 (Amendments)
References to the Conceptual Framework
1 January 2022
IAS 37 (Amendments)
Onerous contracts - Cost of Fulfilling a Contract
1 January 2022
IFRS 4 (Amendments)
Extension of the Temporary Exemption from Applying IFRS 9
1 January 2023
The Directors do not expect that the adoption of the Standards listed above will have a material impact on
the financial statements of the Company aside from additional disclosures.
3
Trading
As the company has not traded since its incorporation, no statement of comprehensive income has been prepared.
4
Employees
The company had no employees throughout the current or prior period. None of the directors received any remuneration for their services as directors to this company in either the current or prior period. Employees receive remuneration from another company within the group for services rendered to the company and thus it is not possible to allocate an amount to the company.
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 13 -
5
Investments
Non-current
30 September
31 March
2020
2019
As restated
£
£
Investments in associates
115,729
115,729
The directors consider that the carrying amounts of financial assets carried at amortised cost in the financial statements approximate to their fair values.
6
Associates
Details of the company's associates at 30 September 2020 are as follows:
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Voting
Enpro Subsea Ghana Limited
Hno. F-676/1, Angola Road, Kuku Hills, Osu, Accra-Ghana
Ordinary
42.00
42.00
7
Trade and other receivables
2020
2019
£
£
Amounts owed by fellow group undertakings
1
1
8
Trade and other payables
Non-current
30 September
31 March
2020
2019
As restated
£
£
Amounts owed to associate undertakings
115,729
115,729
9
Share capital
30 September
31 March
30 September
31 March
2020
2019
2020
2019
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
ENPRO SUBSEA GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2020
- 14 -
10
Controlling party
The company's immediate parent undertaking is
Enpro Subsea Limited
, a company registered in Scotland.
The ultimate parent undertaking and controlling party is
Hunting PLC
, a company registered in England and Wales.
The smallest group for which consolidated financial statements are prepared which include Enpro Subsea Group Limited is that of
Hunting Energy Services (UK) Limited
. The largest group for which consolidated financial statements are prepared is that of Hunting PLC.
The group financial statements can be obtained from
5 Hanover Square, London, W1S 1HQ
.
11
Prior period adjustment
Changes to the statement of financial position
At 31 March 2019
Previously reported
Adjustment
As restated
£
£
£
Fixed assets
Investments
-
115,729
115,729
Creditors due after one year
Other payables
-
(115,729)
(115,729)
Net assets
1
-
1
Capital and reserves
Total equity
1
-
1
There has been a restatement to the 2019 accounts. This is as a result of reviewing the investments held by the Company. As a result, an investment in Enpro Subsea Ghana Limited has been recorded.
This restatement has no overall impact on the profit or loss, or equity, as reported at 31 March 2019.
2020-09-30
2019-04-01
Mr P Rose
Mr J Reid
Mr I Donald
Mr T G Bryce
Mr D Tipton
Mr A J Johnson
Mr B Ferguson
Mr S Barrie
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