Registered number
07712899
Mcfadden Utilities Ltd
Annual Report and Financial Statements
31 July 2023
Mcfadden Utilities Ltd
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Strategic report 3-4
Independent auditor's report 5-8
Income statement 9
Statement of comprehensive income 10
Statement of financial position 11
Statement of changes in equity 12
Statement of cash flows 13
Notes to the financial statements 14-19
Mcfadden Utilities Ltd
Company Information
Directors
Anthony Mcfadden
Paul Mcfadden
Auditors
RDH Accountants Ltd
21 High Street
Harrow on the Hill
Middlesex
HA1 3HT
Bankers
Natwest
Parklands
De Havilland Way
Horwich
Bolton
BL6 4YU
Solicitors
Fenwick Elliot LLP
Aldwych House
71-91 Aldwych
London
WC2B 4HN
Registered office
Upper Farm Bell Lane
Brookmans Park
Hatfield
England
AL9 7AY
Registered number
07712899
Mcfadden Utilities Ltd
Registered number: 07712899
Directors' Report
The directors present their report and financial statements for the year ended 31 July 2023.
Principal activities
The company's principal activity during the year continued to be provision of services to support UK water and other utilities.
Directors
The following persons served as directors during the year:
Anthony Mcfadden
Paul Mcfadden
Directors' responsibilities
The directors are responsible for preparing the report and 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 (Financial Reporting Standard 102 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 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;
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.
Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board on 15 April 2024 and signed on its behalf.
Paul Mcfadden
Director
Mcfadden Utilities Ltd
Strategic Report
Business Review
The company is an operating business in the UK utilities services and civil engineering market. The company is in a very healthy position as they have no external borrowings or loans. The company has a reputation of successfully delivering many contracts with various water authorities, civil engineering and telecommunications companies. Contracts include repairs and maintenance, renewal and replacement of utilities within the civil engineering sector.

The turnover of the business increase by 15% in comparision to last year. This is due to additional new contract from utilities to fit new water meters as well as increase in repair and maintenance works. The company has been in the forefront of no dig technology by using methods such as pipe bursting, pipe insertion and directional drilling to minimise disruption to the public and cost savings to the client.

The company offers an immediate solution to leaks and bursts on external pipes. They carry out such work on a daily basis for Water Companies, Local Authorities, Housing Associations and Individual home owners.
Financial key performance indicators
The business strategy and risk approach are determine by the directors.
The directors have established a number of key perforamce indicators which they use to measure and moonitor performance of the company in a number of dirrerent areas.
31 July 2023 31 July 2022
£ £
Turnover 16,391,625 13,869,764
Gross profit 3,460,894 3,625,966
Gross profit margin 22% 26%
Profit before tax 1,313,453 1,172,943
We have been able to achieve a 22% gross profit margin which is pleasing when considering the current market challenges and it is really in higher brackets for our industry
Overall we are satisfied with the performance of the company this year and the fact that our strategy and new opportunities which we could capitalise has resulted in better than expected results reaching closer to our long terms goals.
Principal risks and uncertainties
The company operates in a very dynamic and volatile business environment which requires a close check on each and every transaction at every step. The retention of current customers and the ability to secure work is a cornerstone of the success of the business. We offer solutions to our customers needs and enable the Company to stay ahead of the competition.
Credit risk
The Company's principal financial assets are the bank balances, amounts recoverable on contracts and trade debtors, which represents maximum exposure to credit risk in relation to financial assets.

The Company's credit risk is primarily attributable to its amounts recoverable on contracts and trade debtors. Credit risk is managed by monitoring the aggregate amount and duration of exposureto any one customer depending upon their credit rating.
Future developments
The directors believe that the Company is well positioned with a strong order book to deliver profitable results in 2024.
This report was approved by the board on 15 April 2024 and signed on its behalf.
Paul Mcfadden
Director
Mcfadden Utilities Ltd
Independent auditor's report
to the members of Mcfadden Utilities Ltd
Qualified Opinion
We have audited the financial statements of Mcfadden Utilities Ltd (the 'company') for the year ended 31 July 2023 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion, except for the possible effects of the matters discribed in the Basis for qualified opinion section of our report, matter of the financial statements:
give a true and fair view of the state of the company's affairs as at 31 July 2023 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for qualified opinion
There were issues with client's opening balances. Opening stock of £165,000 could not be verified. There were several balances in the prior years accounts which had to be written off and as a result there was an unidentified opening balance difference of £49,500 written off in current year accounts.
It was not possible for us to perform the auditing procedures necessary to obtain sufficient appropriate audit evidence as regards to all the closing balances included in the preceding years’ financial statements. We were unable to determine whether the opening balances as at 1 August 2022 are fairly stated. Any adjustment to these figures would have a consequential effect on the profit for the year ended 31 July 2022.
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 qualified opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
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 contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 the audit:
the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
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 identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which 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.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. We designed procedures capable of detecting non-compliance with laws and regulations and irregularities, including fraud, is detailed below:
Capability of the audit in detecting irregularities, including fraud
The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropiate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropiately to those risks.
Based on our understanding of the company and industry, and through discussion with the directors and other management (as required by the auditing standards), we identified that the principal risks of non-compliance with laws and regulations. we considered the estent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and taxation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements(including the risk of override of controls), and determined that the principal risks were related to posting inappropiate journal enties to increase revenue or reduce expenditure. Audit procedures performed by the engagement team included:
Discussions with management and assessment of known or suspected instances of non-compliance with law and regulations (including health and safety) and fraud; and
Assessment of identified fraud risk factors; and
Challanging assumptions and judgements made by the management in its significant accounting estimates; and
Confirmation of related parties with management, and reviewof transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and
Reading minutes of meetings of those charged with governance; and
Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transaction; and
Performing analytical procedures with automated data analytics tools to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and
Identifying and testing journal entries, in particular any manual entries made at the year end for the financial statement preparation; and
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.
As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in circumstances, but not for the purpose of expressing an opinion of the effectiveness of the Company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
Conclude on the appropriateness of the directors' use of the going concern basis of accounting and based on the audit evidence obtained, whether a materialuncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' Report to the related disclosures in the financial statements or if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' Report. However, future events or conditions may cause the Company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the company's members, as a body, 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 members 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 members as a body, for our audit work, for this report, or for the opinions we have formed.
Hemal Doshi
(Senior Statutory Auditor) 21 High Street
for and on behalf of
RDH Accountants Ltd Harrow on the Hill
Statutory Auditor Middlesex
15 April 2024 HA1 3HT
Mcfadden Utilities Ltd
Income Statement
for the year ended 31 July 2023
Notes 2023 2022
£ £
Turnover 2 16,391,625 13,869,762
Cost of sales (12,930,731) (10,243,796)
Gross profit 3,460,894 3,625,966
Administrative expenses (2,147,441) (2,453,023)
Operating profit 3 1,313,453 1,172,943
Profit on ordinary activities before taxation 1,313,453 1,172,943
Tax on profit on ordinary activities 6 (286,737) (356,899)
Profit for the financial year 1,026,716 816,044
Mcfadden Utilities Ltd
Statement of Comprehensive Income
for the year ended 31 July 2023
Notes 2023 2022
£ £
Profit for the financial year 1,026,716 816,044
Other comprehensive income
Total comprehensive income for the year 1,026,716 816,044
Mcfadden Utilities Ltd
Statement of Financial Position
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 7 744 930
Current assets
Stocks 8 13,976 165,334
Debtors 9 466,851 293,259
Cash at bank and in hand 6,403,738 5,466,296
6,884,565 5,924,889
Creditors: amounts falling due within one year 10 (1,805,498) (1,832,724)
Net current assets 5,079,067 4,092,165
Net assets 5,079,811 4,093,095
Capital and reserves
Called up share capital 11 100 100
Profit and loss account 12 5,079,711 4,092,995
Total equity 5,079,811 4,093,095
Paul Mcfadden
Director
Approved by the board on 15 April 2024
Mcfadden Utilities Ltd
Statement of Changes in Equity
for the year ended 31 July 2023
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 August 2021 100 - - 3,316,951 3,317,051
Profit for the financial year 816,044 816,044
Dividends (40,000) (40,000)
At 31 July 2022 100 - - 4,092,995 4,093,095
At 1 August 2022 100 - - 4,092,995 4,093,095
Profit for the financial year 1,026,716 1,026,716
Dividends (40,000) (40,000)
At 31 July 2023 100 - - 5,079,711 5,079,811
Mcfadden Utilities Ltd
Statement of Cash Flows
for the year ended 31 July 2023
Notes 2023 2022
£ £
Operating activities
Profit for the financial year 1,026,716 816,044
Adjustments for:
Tax on profit on ordinary activities 286,737 356,899
Depreciation 186 -
Decrease in stocks 151,358 -
Increase in debtors (173,592) -
Decrease in creditors (326,984) -
964,421 1,172,943
Corporation tax paid 1 -
Cash generated by operating activities 964,422 1,172,943
Financing activities
Equity dividends paid (40,000) -
Cash used in financing activities (40,000) -
Net cash generated
Cash generated by operating activities 964,422 1,172,943
Cash used in financing activities (40,000) (40,000)
Net cash generated 924,422 1,132,943
Cash and cash equivalents at 1 August 5,479,316 4,333,353
Cash and cash equivalents at 31 July 6,403,738 5,466,296
Cash and cash equivalents comprise:
Cash at bank 6,403,738 5,466,296
6,403,738 5,466,296
Mcfadden Utilities Ltd
Notes to the Accounts
for the year ended 31 July 2023
1 Summary of significant accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 20% Reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Analysis of turnover 2023 2022
£ £
Sale of goods 16,391,625 13,869,762
By geographical market:
UK 16,391,625 13,869,762
3 Operating profit 2023 2022
£ £
This is stated after charging:
Depreciation of owned fixed assets 186 310
Auditors' remuneration for audit services 8,000 -
Carrying amount of stock sold 5,818,141 5,178,436
4 Directors' emoluments 2023 2022
£ £
Emoluments 70,000 70,000
5 Staff costs 2023 2022
£ £
Wages and salaries 524,026 545,633
Social security costs 388,851 471,358
Other pension costs 80,777 192,544
993,654 1,209,535
Average number of employees during the year Number Number
Management 6 5
Operatives 38 35
Supervisor 5 7
Administation 6 3
55 50
6 Taxation 2023 2022
£ £
Analysis of charge in period
Current tax:
UK corporation tax on profits of the period 286,737 223,591
Adjustments in respect of previous periods - 133,308
286,737 356,899
Tax on profit on ordinary activities 286,737 356,899
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2023 2022
£ £
Profit on ordinary activities before tax 1,313,453 1,172,943
Standard rate of corporation tax in the UK 20% 20%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax 262,691 234,589
Effects of:
Expenses not deductible for tax purposes 24,046 (10,998)
Adjustments to tax charge in respect of previous periods - 133,308
Current tax charge for period 286,737 356,899
Factors that may affect future tax charges
Increase in corporation tax charge to 25% from 1st April 2023 will affect future tax charges.
7 Tangible fixed assets
Fixtures, fittings, tools and equipment
At cost
£
Cost or valuation
At 1 August 2022 10,401
At 31 July 2023 10,401
Depreciation
At 1 August 2022 9,471
Charge for the year 186
At 31 July 2023 9,657
Carrying amount
At 31 July 2023 744
At 31 July 2022 930
8 Stocks 2023 2022
£ £
Finished goods and goods for resale 13,976 165,334
9 Debtors 2023 2022
£ £
Trade debtors 421,622 250,250
Other debtors 45,229 43,009
466,851 293,259
10 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 739,929 862,751
Corporation tax 510,329 223,591
Other taxes and social security costs 504,274 387,964
Other creditors 31,692 346,909
Accruals and deferred income 19,274 11,509
1,805,498 1,832,724
11 Share capital Nominal 2023 2023 2022
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 100 100 100
12 Profit and loss account 2023 2022
£ £
At 1 August 4,092,995 3,316,951
Profit for the financial year 1,026,716 816,044
Dividends (40,000) (40,000)
At 31 July 5,079,711 4,092,995
13 Dividends 2023 2022
£ £
Dividends on ordinary shares (note 12) 40,000 40,000
14 Prior year adjustment
There is an unidentified balance of £49,500 written off in the accounts. These relates to prior years opening balance difference.
15 Related party transactions
During the year the company paid £324,600 as consultancy fee to McFadden Properties Ltd, a company incorporated in England. Paul MacFadden is the Director and 100% Shareholder of this company.

During the year the comany paid £408,000 as consultancy fee to McFadden Developments Ltd, a company incorporated in England. Tony McFadden and Karen McFadden are the Directors and 50% shareholders of this company.
16 Controlling party
The company is under the control of Tony McFadden and Paul McFadden, both of them are the directors and own 50% shares each.
17 Presentation currency
The financial statements are presented in Sterling.
18 Legal form of entity and country of incorporation
Mcfadden Utilities Ltd is a private company limited by shares and incorporated in England.
19 Principal place of business
The address of the company's principal place of business and registered office is:
Upper Farm Bell Lane
Brookmans Park
Hatfield
England
AL9 7AY
20 Reconciliations on adoption of FRS 102
Profit and loss for the year ended 31 July 2022 £
Profit under former UK GAAP 816,044
Profit under FRS 102 816,044
Balance sheet at 31 July 2022 £
Equity under former UK GAAP 4,093,095
Equity under FRS 102 4,093,095
Balance sheet at 1 August 2021 £
Equity under former UK GAAP -
Equity under FRS 102 -
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