Registered number
00831990
Castle Green Kendal Limited
Report and Financial Statements
30 June 2023
Fairman Harris
Chartered Accountants and Registered Auditors
1 Landor Road
London
SW9 9RX
Castle Green Kendal Limited
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Strategic report 3
Independent auditor's report 4
Income statement 7
Statement of comprehensive income 8
Statement of financial position 9
Statement of changes in equity 10
Statement of cash flows 11
Notes to the financial statements 12
Castle Green Kendal Limited
Company Information
Directors
M Raman
H A D Suleman
S Jaffer
M Jetha
Secretary
Frank Truman Limited
Auditors
Fairman Harris
1 Landon Road
London
SW9 9RX
Bankers
National Westminster Bank Plc
10 Elephant Yard
Kendal Cumbria
LA9 4LZ
Registered office
Kirkland House
11-15 Peterbrough Road,
Harrow
United Kingdom
HA1 1AX
Registered number
00831990
Castle Green Kendal Limited
Registered number: 00831990
Directors' Report
The directors present their report and financial statements for the year ended 30 June 2023.
Principal activities
The company's principal activity during the year continued to be ...
Directors
The following persons served as directors during the year:
M Raman
H A D Suleman
S Jaffer
M Jetha
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 11 March 2024 and signed on its behalf.
M Raman
Director
Castle Green Kendal Limited
Strategic Report
The Castle Green Hotel in Kendal traded above budget for the first two quarters of the year, however Jan-Mar 23 were particularly quiet. Albeit this was the off season, the hotels still fell behind budget in terms of sales. However, significant savings in overheads enabled the hotel to achieve budget profit.

Occupancy ended at 74.3% for the year- a growth of 2.7% against prior year. Average room rate however dropped from £121.21 to £97.14. This was expected in light of the return to 20% VAT, post the Covid reductions granted to assist the hospitality sector.
Overall hotel operating profit after management fees for the year was £957k – prior year £1462.7k. The decline was a combination of lower revenues, and a significant increase in utility costs.

The Director’s aim to ensure that the hotel’s market position is solidified in the short to medium term. The refurbishment of the hotel was completed in 2020, so the hotel’s current room stock is second to none in the local market place.
Projects for the next financial year are focused around reducing the hotel’s carbon footprint, with projects underway, such as solar energy, and other energy saving initiatives, which will enable us to reduce our costs, as well, in the light of the current energy crisis, and rising prices.
This report was approved by the board on 11 March 2024 and signed on its behalf.
M Raman
Director
Castle Green Kendal Limited
Independent auditor's report
to the members of Castle Green Kendal Limited
Opinion
We have audited the financial statements of Castle Green Kendal Limited (the 'company') for the year ended 30 June 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 the financial statements:
give a true and fair view of the state of the company's affairs as at 30 June 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 opinion
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
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.
The extent to which the audit was considered capable of detecting irregularities including fraud
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry.
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-money-laundering, employment, environmental and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management.
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates set out in note 1 were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims; and
reviewing correspondence with HMRC.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
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.
F Meghani
(Senior Statutory Auditor) Fairman Harris
for and on behalf of 1 Landon Road
Fairman Harris London
Statutory Auditor SW9 9RX
11 March 2024
Castle Green Kendal Limited
Income Statement
for the year ended 30 June 2023
Notes 2023 2022
£ £
Turnover 2 5,419,868 5,737,941
Cost of sales (3,188,218) (3,046,560)
Gross profit 2,231,650 2,691,381
Administrative expenses (1,669,033) (1,629,757)
Operating profit 3 562,617 1,061,624
Interest payable 5 (460,625) (475,985)
Profit on ordinary activities before taxation 101,992 585,639
Tax on profit on ordinary activities 6 (26,558) (8,513)
Profit for the financial year 75,434 577,126
Castle Green Kendal Limited
Statement of Comprehensive Income
for the year ended 30 June 2023
Notes 2023 2022
£ £
Profit for the financial year 75,434 577,126
Other comprehensive income - -
Total comprehensive income for the year 75,434 577,126
Castle Green Kendal Limited
Statement of Financial Position
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 7 4,625 13,097
Tangible assets 8 5,778,751 6,118,889
5,783,376 6,131,986
Current assets
Stocks 9 52,022 42,155
Debtors 10 8,917,084 8,109,932
Cash at bank and in hand 283,141 542,914
9,252,247 8,695,001
Creditors: amounts falling due within one year 11 (6,087,600) (5,948,677)
Net current assets 3,164,647 2,746,324
Total assets less current liabilities 8,948,023 8,878,310
Creditors: amounts falling due after more than one year 12 (5,538,723) (5,544,444)
Provisions for liabilities
Deferred taxation 13 (93,324) (93,324)
Net assets 3,315,976 3,240,542
Capital and reserves
Called up share capital 14 1,175,000 1,175,000
Share premium 15 125,000 125,000
Profit and loss account 16 2,015,976 1,940,542
Total equity 3,315,976 3,240,542
M Raman
Director
Approved by the board on 11 March 2024
Castle Green Kendal Limited
Statement of Changes in Equity
for the year ended 30 June 2023
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 July 2021 1,175,000 125,000 - 1,363,416 ######
Profit for the financial year 577,126 577,126
At 30 June 2022 1,175,000 125,000 - 1,940,542 ######
At 1 July 2022 1,175,000 125,000 - 1,940,542 ######
Profit for the financial year 75,434 75,434
At 30 June 2023 1,175,000 125,000 - 2,015,976 3,315,976
Castle Green Kendal Limited
Statement of Cash Flows
for the year ended 30 June 2023
Notes 2023 2022
£ £
Operating activities
Profit for the financial year 75,434 577,126
Adjustments for:
Interest payable 460,625 475,985
Tax on profit on ordinary activities 26,558 8,513
Depreciation 370,754 370,318
Amortisation of goodwill 8,472 6,643
Increase in stocks (9,867) (16,764)
Increase in debtors (807,152) (1,452,732)
Increase in creditors 138,923 620,678
263,747 589,767
Interest paid (460,625) (475,985)
Corporation tax paid (26,558) (8,663)
Cash (used in)/generated by operating activities (223,436) 105,119
Investing activities
Payments to acquire tangible fixed assets (30,616) (40,693)
Cash used in investing activities (30,616) (40,693)
Financing activities
Repayment of loans (5,721) (5,556)
Cash used in financing activities (5,721) (5,556)
Net cash (used)/generated
Cash (used in)/generated by operating activities (223,436) 105,119
Cash used in investing activities (30,616) (40,693)
Cash used in financing activities (5,721) (5,556)
Net cash (used)/generated (259,773) 58,870
Cash and cash equivalents at 1 July 542,914 484,044
Cash and cash equivalents at 30 June 283,141 542,914
Cash and cash equivalents comprise:
Cash at bank 283,141 542,914
Castle Green Kendal Limited
Notes to the Accounts
for the year ended 30 June 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Freehold buildings 1% Staright Line
Plant and machinery 10% Straight Line
Fixtures, fittings, tools and equipment 15% Straight Line
Motor Vehicles 25% 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. 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 5,419,868 5,737,941
By geographical market:
UK 5,419,868 5,737,941
3 Operating profit 2023 2022
£ £
This is stated after charging:
Depreciation of owned fixed assets 370,754 370,318
Amortisation of goodwill 8,472 6,643
Carrying amount of stock sold 805,195 717,458
4 Staff costs 2023 2022
£ £
Wages and salaries 152,219 145,970
Social security costs 17,295 16,537
Other pension costs 2,397 6,309
171,911 168,816
Average number of employees during the year Number Number
124 119
5 Interest payable 2023 2022
£ £
Other loans 460,625 475,985
6 Taxation 2023 2022
£ £
Analysis of charge in period
Current tax:
Adjustments in respect of previous periods 8,363 8,513
Deferred tax:
Origination and reversal of timing differences 18,195 -
Tax on profit on ordinary activities 26,558 8,513
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 101,992 585,639
Standard rate of corporation tax in the UK 19% 19%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax 19,378 111,271
Effects of:
Expenses not deductible for tax purposes (19,378) (111,271)
Adjustments to tax charge in respect of previous periods 8,363 8,513
Current tax charge for period 8,363 8,513
7 Intangible fixed assets £
Software:
Cost
At 1 July 2022 55,070
At 30 June 2023 55,070
Amortisation
At 1 July 2022 41,973
Provided during the year 8,472
At 30 June 2023 50,445
Carrying amount
At 30 June 2023 4,625
At 30 June 2022 13,097
8 Tangible fixed assets
Land and buildings Plant and machinery Fixtures, fittings, tools and equipment Total
At cost At cost At cost
£ £ £ £
Cost or valuation
At 1 July 2022 5,601,175 3,462,528 1,245,941 10,309,644
Additions 4,980 9,580 16,056 30,616
At 30 June 2023 5,606,155 3,472,108 1,261,997 10,340,260
Depreciation
At 1 July 2022 1,077,757 2,655,673 457,325 4,190,755
Charge for the year 50,931 150,568 169,255 370,754
At 30 June 2023 1,128,688 2,806,241 626,580 4,561,509
Carrying amount
At 30 June 2023 4,477,467 665,867 635,417 5,778,751
At 30 June 2022 4,523,418 806,855 788,616 6,118,889
9 Stocks 2023 2022
£ £
Finished goods and goods for resale 52,022 42,155
10 Debtors 2023 2022
£ £
Trade debtors 169,784 80,695
Amounts owed by group undertakings and undertakings in which the company has a participating interest 8,565,049 7,528,801
Other debtors 85,893 281,474
Prepayments and accrued income 96,358 218,962
8,917,084 8,109,932
11 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 286,504 387,302
Amounts owed to group undertakings and undertakings in which the company has a participating interest - 32,004
Other taxes and social security costs 186,160 155,400
Other creditors 5,395,791 4,339,971
Accruals and deferred income 219,145 1,034,000
6,087,600 5,948,677
12 Creditors: amounts falling due after one year 2023 2022
£ £
Other loans 5,538,723 5,544,444
13 Deferred taxation 2023 2022
£ £
Accelerated capital allowances 93,324 93,324
2023 2022
£ £
At 1 July 93,324 93,324
At 30 June 93,324 93,324
14 Share capital Nominal 2023 2023 2022
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 1,175,000 1,175,000 1,175,000
15 Share premium 2023 2022
£ £
At 1 July 125,000 125,000
At 30 June 125,000 125,000
16 Profit and loss account 2023 2022
£ £
At 1 July 1,940,542 1,363,416
Profit for the financial year 75,434 577,126
At 30 June 2,015,976 1,940,542
17 Related party transactions
At the balance sheet date, the amount of the net debtors of the company is £3,489,915 (2022:£ 3,736,797) owed from the other related companies having common directors.

Included in the loans is an amount of £4,000,000 (2022: £4,000,000) owed to Mr Pankaj Jain since it was loaned £1,000,000 on 18 December 2019 and £3,000,000 on 20 December 2019.

Included in the loans is an amount of £1,500,000 (2022: £1,500,000) owed to Mr Sambhav Jain loaned on 18 October 2019.
18 Controlling party
The company is being controlled by Kendal Castle Limited, a 100% parent of the company.
19 Presentation currency
The financial statements are presented in Sterling.
20 Legal form of entity and country of incorporation
Castle Green Kendal Limited is a private company limited by shares and incorporated in England and Wales.
21 Principal place of business
The address of the company's principal place of business and registered office is:
Castle Green Hotel, Kendal, Cumbria, LA9 6BH
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