Company registration number 03618314 (England and Wales)
M NAJIB & SONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
PAGES FOR FILING WITH REGISTRAR
M NAJIB & SONS LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 12
M NAJIB & SONS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF M NAJIB & SONS LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2023
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M Najib & Sons Limited for the year ended 28 February 2023 set out on pages 2 to 12 from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of M Najib & Sons Limited, as a body, in accordance with the terms of our engagement letter dated 10 November 2021. Our work has been undertaken solely to prepare for your approval the financial statements of M Najib & Sons Limited and state those matters that we have agreed to state to the Board of Directors of M Najib & Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M Najib & Sons Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that M Najib & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M Najib & Sons Limited. You consider that M Najib & Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M Najib & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HSKSG
28 November 2023
Chartered Accountants
18 St Christopher's Way
Pride Park
Derby
DE24 8JY
M NAJIB & SONS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
28 FEBRUARY 2023
28 February 2023
- 2 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
4
31,780
63,530
Tangible assets
5
1,301,111
1,041,968
Investment property
6
475,000
343,000
Investments
7
8,495
8,495
1,816,386
1,456,993
Current assets
Stocks
28,470
49,560
Debtors
8
1,867,269
2,010,641
Cash at bank and in hand
724,965
560,968
2,620,704
2,621,169
Creditors: amounts falling due within one year
9
(893,995)
(2,048,943)
Net current assets
1,726,709
572,226
Total assets less current liabilities
3,543,095
2,029,219
Creditors: amounts falling due after more than one year
10
(472,605)
(688,230)
Provisions for liabilities
(231,687)
(179,784)
Net assets
2,838,803
1,161,205
Capital and reserves
Called up share capital
11
5,000
5,000
Profit and loss reserves
12
2,833,803
1,156,205
Total equity
2,838,803
1,161,205

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 28 February 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 complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

M NAJIB & SONS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
28 FEBRUARY 2023
28 February 2023
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 28 November 2023 and are signed on its behalf by:
Mr A A Najib
Mr M M Najib
Director
Director
Company registration number 03618314 (England and Wales)
M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 4 -
1
Accounting policies
Company information

M Najib & Sons Limited is a private company limited by shares incorporated in England and Wales. The registered office is Church Broughton Road, Miry Lane, Foston, Derby, DE65 5PW.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods 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.

1.3
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 being amortised on a systematic basis over its expected life of 20 years.

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:

Short leasehold
15% on reducing balance
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance
Assets under construction
No depreciation

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.

M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 5 -
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
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.

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.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 6 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 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.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
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.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 8 -
1.15
Government grants

Government grants are recognised at the fair value of the asset received 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.

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.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
44
46
4
Intangible fixed assets
Goodwill
£
Cost
At 1 March 2022 and 28 February 2023
635,000
Amortisation and impairment
At 1 March 2022
571,470
Amortisation charged for the year
31,750
At 28 February 2023
603,220
Carrying amount
At 28 February 2023
31,780
At 28 February 2022
63,530
M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 9 -
5
Tangible fixed assets
Short leasehold
Plant and equipment
Fixtures and fittings
Motor vehicles
Assets under construction
Total
£
£
£
£
£
£
Cost
At 1 March 2022
124,180
1,177,089
114,051
432,210
404,026
2,251,556
Additions
79,085
130,507
7,234
45,500
140,062
402,388
Disposals
-
0
-
0
-
0
(11,250)
-
0
(11,250)
At 28 February 2023
203,265
1,307,596
121,285
466,460
544,088
2,642,694
Depreciation and impairment
At 1 March 2022
111,852
762,498
82,787
241,909
10,542
1,209,588
Depreciation charged in the year
13,712
70,268
5,022
51,740
-
0
140,742
Eliminated in respect of disposals
-
0
-
0
-
0
(8,747)
-
0
(8,747)
At 28 February 2023
125,564
832,766
87,809
284,902
10,542
1,341,583
Carrying amount
At 28 February 2023
77,701
474,830
33,476
181,558
533,546
1,301,111
At 28 February 2022
12,328
414,591
31,264
190,301
393,484
1,041,968
6
Investment property
2023
£
Fair value
At 1 March 2022
343,000
Revaluations
132,000
At 28 February 2023
475,000

Investment property comprises £343,000. The fair value of the investment property has been arrived at on the basis of a valuation carried out at by the directors at 28 February 2023. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

7
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
8,495
8,495
Fixed asset investments revalued
M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
7
Fixed asset investments
(Continued)
- 10 -

In August 2012, the company purchased 2 shares in the Bentham and District Farmers' Auction Mart Company Limited, a livestock supplier of the company, representing a 0.3% shareholding. The aggregate capital and reserves at 30 June 2022 amounted to £3,739,472 (2021: £3,397,132). There are currently no financial statements available for the year ended 30 June 2023.

 

In May 2016, the company purchased 50 shares in DCS Property Ltd, representing a 50% shareholding. The company incorporated on 10 May 2016, the aggregate share capital and reserves at 31 May 2022 amounted to £373,146 (2021: £209,213). There are currently no financial statements available for the year ended 31 May 2023.

8
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
1,564,082
1,706,441
Corporation tax recoverable
-
0
6,301
Other debtors
303,187
297,899
1,867,269
2,010,641
9
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
190,476
205,552
Trade creditors
589,362
1,575,896
Corporation tax
54,827
-
0
Other taxation and social security
8,095
7,355
Other creditors
51,235
260,140
893,995
2,048,943
10
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
444,444
634,921
Other creditors
28,161
53,309
472,605
688,230
M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 11 -
11
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Authorised
Ordinary shares of £1 each
5,000
5,000
5,000
5,000
Issued and fully paid
Ordinary shares of £1 each
5,000
5,000
5,000
5,000
12
Profit and loss reserves
2023
2022
£
£
At the beginning of the year
1,156,205
671,833
Profit for the year
1,677,598
588,372
Dividends declared and paid in the year
-
(104,000)
At the end of the year
2,833,803
1,156,205

Included within profit and loss reserves are non-distributable profits, as set out below:

2023
2022
£
£
Non-distributable profits included above
At the beginning of the year
103,830
110,809
Non distributable profits in the year
99,000
(6,979)
At the end of the year
202,830
103,830
Distributable profits
2,630,973
1,052,375
13
Secured debts

Hire purchase liabilities are secured against the asset financed.

 

The directors have given limited guarantees totalling £500,000 on 25 July 2006 and February 2010 in support of the company's £500,000 overdraft facility.

 

Barclays Bank plc hold a debenture with a fixed and floating charge over the assets of the company dated 25 November 2004.

 

A charge created by Barclays Bank plc over the property at 424 Bishops drive, Oakwood, Derby dated 12 October 2017.

 

A charge was created on 11 May 2022 by Barclays Bank Plc with a fixed and floating charge covering all property and undertakings of the company, and negative pledge.

 

 

 

M NAJIB & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 12 -
14
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

At the year end, there was an amount owed by DCS Property Limited, a company in which the company is a 50% shareholder totalling £174,287 (2022: £199,287). The amount outstanding was unsecured, interest free and is repayable on demand.

Other information

During the year, donations were paid to Midland Doctors Association (UK) Limited totalling £36,100 (2022: £26,811) a company in which Mr A A Najib is a Trustee.

15
Directors' transactions

At the year end, the company was owed £14,592 by the directors (2022: owed to the directors £209,330).

The amount outstanding was unsecured, had interest charged at H M Revenue and Customs official rate, and was repayable on demand.

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