Company registration number 00135614 (England and Wales)
H.A.C. (HOLDINGS) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
PAGES FOR FILING WITH REGISTRAR
H.A.C. (HOLDINGS) LIMITED
CONTENTS
Page
Group balance sheet
1 - 2
Company balance sheet
3 - 4
Group statement of changes in equity
5
Company statement of changes in equity
6
Notes to the financial statements
7 - 14
H.A.C. (HOLDINGS) LIMITED
GROUP BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
469,241
490,313
Investments
5
865,744
811,231
1,334,985
1,301,544
Current assets
Stocks
249,106
268,634
Debtors
7
294,197
255,128
Cash at bank and in hand
353,373
325,762
896,676
849,524
Creditors: amounts falling due within one year
8
(261,254)
(194,875)
Net current assets
635,422
654,649
Total assets less current liabilities
1,970,407
1,956,193
Creditors: amounts falling due after more than one year
9
-
(3,528)
Provisions for liabilities
(91,733)
(81,562)
Net assets
1,878,674
1,871,103
Capital and reserves
Called up share capital
53,635
53,635
Share premium account
13,654
13,654
Revaluation reserve
339,016
407,928
Profit and loss reserves
1,472,369
1,395,886
Total equity
1,878,674
1,871,103
The directors of the group have elected not to include a copy of the profit and loss account within the financial statements.
For the financial year ended 31 March 2023 the group was entitled to exemption from audit under section 477 of the Companies Act 2006.
Directors' responsibilities under the Companies Act 2006:
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to groups and companies subject to the small companies regime.
H.A.C. (HOLDINGS) LIMITED
GROUP BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2023
31 March 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 18 May 2023 and are signed on its behalf by:
18 May 2023
Mr M Charles
Director
H.A.C. (HOLDINGS) LIMITED
COMPANY BALANCE SHEET
AS AT 31 MARCH 2023
31 March 2023
- 3 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
411,500
419,200
Investments
5
952,235
897,722
1,363,735
1,316,922
Current assets
Debtors
7
1,592
1,845
Cash at bank and in hand
5,581
10,606
7,173
12,451
Creditors: amounts falling due within one year
8
(596,721)
(467,571)
Net current liabilities
(589,548)
(455,120)
Total assets less current liabilities
774,187
861,802
Provisions for liabilities
(77,298)
(68,051)
Net assets
696,889
793,751
Capital and reserves
Called up share capital
53,635
53,635
Share premium account
13,654
13,654
Revaluation reserve
339,016
407,928
Capital redemption reserve
5,991
5,991
Profit and loss reserves
284,593
312,543
Total equity
696,889
793,751
As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s loss for the year was £68,843 (2022 - £4,224 profit).
For the financial year ended 31 March 2023 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:
ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The 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 in accordance with the provisions applicable to companies subject to the small companies regime.
H.A.C. (HOLDINGS) LIMITED
COMPANY BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023
31 March 2023
- 4 -
The financial statements were approved by the board of directors and authorised for issue on 18 May 2023 and are signed on its behalf by:
18 May 2023
Mr M Charles
Director
Company registration number 00135614 (England and Wales)
H.A.C. (HOLDINGS) LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
Share capital
Share premium account
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 April 2021
53,635
13,654
406,135
1,342,606
1,816,030
Year ended 31 March 2022:
Profit and total comprehensive income for the year
-
-
-
91,290
91,290
Dividends
-
-
-
(18,772)
(18,772)
Other movements
-
-
1,793
(19,238)
(17,445)
Balance at 31 March 2022
53,635
13,654
407,928
1,395,886
1,871,103
Year ended 31 March 2023:
Profit and total comprehensive income for the year
-
-
-
35,590
35,590
Dividends
-
-
-
(18,772)
(18,772)
Other movements
-
-
(68,912)
59,665
(9,247)
Balance at 31 March 2023
53,635
13,654
339,016
1,472,369
1,878,674
H.A.C. (HOLDINGS) LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
Share capital
Share premium account
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
£
Balance at 1 April 2021
53,635
13,654
406,135
5,991
346,329
825,744
Year ended 31 March 2022:
Profit and total comprehensive income for the year
-
-
-
-
4,224
4,224
Dividends
-
-
-
-
(18,772)
(18,772)
Other movements
-
-
1,793
-
(19,238)
(17,445)
Balance at 31 March 2022
53,635
13,654
407,928
5,991
312,543
793,751
Year ended 31 March 2023:
Loss and total comprehensive income for the year
-
-
-
-
(68,843)
(68,843)
Dividends
-
-
-
-
(18,772)
(18,772)
Other movements
-
-
(68,912)
-
59,665
(9,247)
Balance at 31 March 2023
53,635
13,654
339,016
5,991
284,593
696,889
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -
1
Accounting policies
Company information
H.A.C. (Holdings) Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is .
The group consists of H.A.C. (Holdings) Limited and all of its subsidiaries.
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 amounts 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 investments and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Basis of consolidation
In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. Investments in subsidiaries are accounted for at cost less impairment.
The consolidated financial statements incorporate those of H.A.C. (Holdings) Limited and all of its subsidiaries (ie entities that the group controls through its power to govern the financial and operating policies so as to obtain economic benefits). Subsidiaries acquired during the year are consolidated using the purchase method. Their results are incorporated from the date that control passes.
All financial statements are made up to 31 March 2023. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.
All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.
1.3
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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.
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 8 -
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 land and buildings
2% on cost
Plant and equipment
12.5% reducing balance
Fixtures and fittings
25% & 12.5% 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 recognised in the profit and loss account.
1.5
Fixed asset investments
Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.
In the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.
A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
1.6
Impairment of fixed assets
At each reporting period end date, the group 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.
1.7
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.
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.
1.8
Cash at bank and in hand
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.
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 9 -
1.9
Financial instruments
The group 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 group's balance sheet when the group becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset and 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 group 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 payments 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. Amounts 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.
1.10
Equity instruments
Equity instruments issued by the group 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 group.
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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 10 -
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
1.12
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.
1.13
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.14
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.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.
2
Judgements and key sources of estimation uncertainty
In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3
Employees
The average monthly number of persons (including directors) employed by the group and company during the year was:
Group
Company
2023
2022
2023
2022
Number
Number
Number
Number
Total employees
10
10
1
1
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
4
Tangible fixed assets
Group
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 April 2022
450,000
212,841
662,841
Additions
777
777
At 31 March 2023
450,000
213,618
663,618
Depreciation and impairment
At 1 April 2022
30,800
141,728
172,528
Depreciation charged in the year
7,700
14,149
21,849
At 31 March 2023
38,500
155,877
194,377
Carrying amount
At 31 March 2023
411,500
57,741
469,241
At 31 March 2022
419,200
71,113
490,313
Company
Land and buildings
£
Cost or valuation
At 1 April 2022 and 31 March 2023
450,000
Depreciation and impairment
At 1 April 2022
30,800
Depreciation charged in the year
7,700
At 31 March 2023
38,500
Carrying amount
At 31 March 2023
411,500
At 31 March 2022
419,200
Land and buildings with a carrying amount of £411,500 were revalued at 31 March 2018 by the directors on the basis of market value.
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
4
Tangible fixed assets
(Continued)
- 12 -
The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:
Group
Company
2023
2022
2023
2022
£
£
£
£
Cost
186,350
186,350
186,350
186,350
Accumulated depreciation
(107,120)
(103,992)
(107,120)
(103,992)
Carrying value
79,230
82,358
79,230
82,358
5
Fixed asset investments
Group
Company
2023
2022
2023
2022
£
£
£
£
Shares in group undertakings
-
-
86,491
86,491
Listed Investments
865,744
811,231
865,744
811,231
865,744
811,231
952,235
897,722
Fixed asset investments revalued
Listed investments are stated at market value, the historical cost was £691,116 (2022 £685,913).
Movements in fixed asset investments
Group
Investments
£
Cost or valuation
At 1 April 2022
811,231
Additions
276,607
Valuation changes
(28,353)
Disposals
(193,741)
At 31 March 2023
865,744
Carrying amount
At 31 March 2023
865,744
At 31 March 2022
811,231
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
5
Fixed asset investments
(Continued)
- 13 -
Movements in fixed asset investments
Company
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 April 2022
86,491
811,231
897,722
Additions
-
276,607
276,607
Valuation changes
-
(28,353)
(28,353)
Disposals
-
(193,741)
(193,741)
At 31 March 2023
86,491
865,744
952,235
Carrying amount
At 31 March 2023
86,491
865,744
952,235
At 31 March 2022
86,491
811,231
897,722
6
Subsidiaries
Details of the company's subsidiaries at 31 March 2023 are as follows:
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Cozens & Cole Limited
Spring Road, Ettingshall, Wolverhampton WV4 6JT
Ordinary
100.00
Henry A Cole & Co. Limited
As above
Ordinary
100.00
7
Debtors
Group
Company
2023
2022
2023
2022
Amounts falling due within one year:
£
£
£
£
Trade debtors
291,457
249,171
Other debtors
2,740
5,957
1,592
1,845
294,197
255,128
1,592
1,845
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
8
Creditors: amounts falling due within one year
Group
Company
2023
2022
2023
2022
£
£
£
£
Trade creditors
117,971
98,672
Amounts owed to group undertakings
565,360
445,026
Corporation tax payable
21,469
13,395
Other taxation and social security
64,773
31,453
18,865
13,455
Other creditors
57,041
51,355
12,496
9,090
261,254
194,875
596,721
467,571
9
Creditors: amounts falling due after more than one year
Group
Company
2023
2022
2023
2022
£
£
£
£
Other creditors
3,528
10
Operating lease commitments
Lessee
At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
Group
Company
2023
2022
2023
2022
£
£
£
£
28,307
30,730
11,245
18,741
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