Company registration number 14001825 (England and Wales)
EAST SUFFOLK SERVICES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
EAST SUFFOLK SERVICES LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 12
EAST SUFFOLK SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
5
6,667,557
Current assets
Inventories
6
200,330
-
Trade and other receivables
7
2,350,602
100
Cash and cash equivalents
3,612,312
1,641,910
6,163,244
1,642,010
Current liabilities
8
(7,870,080)
Net current (liabilities)/assets
(1,706,836)
1,642,010
Total assets less current liabilities
4,960,721
1,642,010
Non-current liabilities
8
(7,111,677)
(1,800,000)
Net liabilities
(2,150,956)
(157,990)
Equity
Called up share capital
15
100
100
Retained earnings
(2,151,056)
(158,090)
Total equity
(2,150,956)
(157,990)
The directors of the company have elected not to include a copy of the income statement within the financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 2 September 2024 and are signed on its behalf by:
Mrs C Clements
Director
Company registration number 14001825 (England and Wales)
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
1
Accounting policies
Company information
East Suffolk Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ground Floor West Wing, East Suffolk House, Riduna Park, Melton, Woodbridge, IP12 1RT. The principal place of business is Ufford Park Offices, Yarmouth Road, Woodbridge, IP13 6ET. The company's principal activities and nature of its operations are disclosed in the directors' report.
1.1
Accounting convention
The financial statements have been prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101) and in accordance with applicable accounting standards.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
As permitted by FRS 101, the company has taken advantage of the following disclosure exemptions from the requirements of IFRS
inclusion of an explicit and unreserved statement of compliance with IFRS;
presentation of a statement of cash flows and related notes;
disclosure of the objectives, policies and processes for managing capital;
disclosure of key management personnel compensation;
disclosure of the categories of financial instrument and the nature and extent of risks arising on these financial instruments;
comparative period reconciliations for the number of shares outstanding and the carrying amounts of property, plant and equipment.
disclosure of the future impact of new International Financial Reporting Standards in issue but not yet effective at the reporting date;
related party disclosures for transactions with the parent or wholly owned members of the group.
Where required, equivalent disclosures are given in the group accounts of East Suffolk Council. The group accounts of East Suffolk Council will be available to the public and when available can be obtained from East Suffolk House, Station Road, Melton, Woodbridge, Suffolk, United Kingdom, IP12 1RT.
1.2
Going concern
The directors have at the time of approving the financial statements, a reasonable expectation that the truecompany has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
The directors have considered the factors that impact the company’s future financial performance, cash flows and financial position, along with the company’s current liquidity in forming their conclusion on the applicability of the going concern basis.
As the company's current liabilities exceed its current assets the company is reliant upon the support of its parent undertaking.
1.3
Revenue
Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The company recognises revenue when it transfers control of a product or service to a customer.
The company carries out a range of facilities maintenance, management, transport and other services. For many of these services there is an agreed annual fee and revenue is recognised as the service is provided during the period.
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 3 -
1.4
Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:
Leasehold improvements
50 years
Fixtures and fittings
10 years
Plant, Motor vehicles and Equipment
1-10 years
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 income statement.
1.5
Impairment of tangible and intangible assets
At each reporting end date, the company 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.
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.
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.
1.6
Inventories
Inventories are stated at cost and relate to fuel being used in the business or sold to customers.
1.7
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8
Financial assets
Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.
At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs. The company does not have any financial assets at fair value through the profit and loss account.
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 4 -
Financial assets held at amortised cost
Financial instruments are classified as financial assets measured at amortised cost where the objective is to hold these assets in order to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interest. They arise principally from the provision of goods and services to customers (eg trade receivables). They are initially recognised at fair value plus transaction costs directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment where necessary.
Impairment of financial assets
Financial assets carried at amortised cost are assessed for indicators of impairment at each reporting end date.
The expected credit losses associated with these assets are estimated on a forward-looking basis. A broad range of information is considered when assessing credit risk and measuring expected credit losses, including past events, current conditions, and reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.
For trade receivables, the simplified approach permitted by IFRS 9 is applied, which requires expected lifetime losses to be recognised from initial recognition of the receivables.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
1.9
Financial liabilities
The company recognises financial debt when the company becomes a party to the contractual provisions of the instruments. Financial liabilities are classified as either 'financial liabilities at fair value through profit or loss' or 'other financial liabilities'. The company only has 'other financial liabilities'
Other financial liabilities
Other financial liabilities, including borrowings, trade payables and other short-term monetary liabilities, are initially measured at fair value net of transaction costs directly attributable to the issuance of the financial liability. They are subsequently measured at amortised cost using the effective interest method. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.
Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled, or they expire.
1.10
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.11
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 5 -
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 is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary 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 inventories or non-current 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.
Retirement benefits to employees of the company are also provided by the Local Government Pension Scheme ('LGPS'). This is defined benefit scheme and the assets are held separately from those of the company.
The company was unable to estimate the valuation of the defined benefit pension obligation in the balance sheet as at 31 March 2024 because a reliable valuation could not be produced by the Scheme actuaries due to insufficient information being available, relating to a bulk transfer in of staff from another Pension Fund on the employer’s date joined fund of 1 July 2023.
Consequently the LGPS is treated as a defined contribution scheme for accounting purposes and the contributions are recognised in the period to which they relate.
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 6 -
1.14
Leases
At inception, the company assesses whether a contract is, or contains, a lease within the scope of IFRS 16. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Where a tangible asset is acquired through a lease, the company recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use assets are included within property, plant and equipment.
The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date plus any initial direct costs and an estimate of the cost of obligations to dismantle, remove, refurbish or restore the underlying asset and the site on which it is located, less any lease incentives received.
The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The estimated useful lives of right-of-use assets are determined on the same basis as those of other property, plant and equipment. The right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.
The lease liability is initially measured at the present value of the lease payments that are unpaid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the company's incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise fixed payments, variable lease payments that depend on an index or a rate, amounts expected to be payable under a residual value guarantee, and the cost of any options that the company is reasonably certain to exercise, such as the exercise price under a purchase option, lease payments in an optional renewal period, or penalties for early termination of a lease.
The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in: future lease payments arising from a change in an index or rate; the company's estimate of the amount expected to be payable under a residual value guarantee; or the company's assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.
The company has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery that have a lease term of less than 12 month, or for leases of low-value assets including IT equipment. The payments associated with these leases are recognised in profit or loss on a straight-line basis over the lease term.
2
Adoption of new and revised standards and changes in accounting policies
In the current year, FRS 101 adopted by the company for the first time and this has no effect on the prior period figures.
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
3
Critical accounting estimates and judgements
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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.
Critical judgements
Arrangement to use fixed assets
The arrangement to use fixed assets legally owned by East Suffolk Council (ESC) has been reviewed and judgement has been exercised to conclude that in substance this represents a finance lease and therefore these assets have been capitalised in fixed assets as right of use assets with a corresponding right of use lease liability.
In addition judgements have been made in determining the appropriate discount rate to apply, when calculating the present value of the lease payments and has been determined to be 7.35%, the company's incremental cost of borrowing.
4
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
319
5
5
Property, plant and equipment
Leasehold improvements
Plant, Motor vehicles and Equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 April 2023
Additions
2,500
7,613,375
32,151
7,648,026
At 31 March 2024
2,500
7,613,375
32,151
7,648,026
Accumulated depreciation and impairment
At 1 April 2023
Charge for the year
38
978,483
1,948
980,469
At 31 March 2024
38
978,483
1,948
980,469
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
5
Property, plant and equipment
Leasehold improvements
Plant, Motor vehicles and Equipment
Fixtures and fittings
Total
£
£
£
£
(Continued)
- 8 -
Carrying amount
At 31 March 2024
2,462
6,634,892
30,203
6,667,557
Property, plant and equipment includes right-of-use assets, as follows:
Right-of-use assets
2024
2023
£
£
Net values at the year end
Plant, Motor vehicles and Equipment
5,934,122
-
Total additions in the year
6,858,570
-
Depreciation charge for the year
Plant, Motor vehicles and Equipment
924,448
-
6
Inventories
2024
2023
£
£
Fuel stock
200,330
-
The amount of inventories recognised as an expense during the period was £1,238,124.
7
Trade and other receivables
2024
2023
£
£
Trade receivables
759,392
-
Provision for bad and doubtful debts
(10,050)
-
749,342
Unpaid share capital
100
Other receivables
649,191
-
Prepayments and accrued income
952,069
2,350,602
100
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
8
Liabilities
Current
Non-current
2024
2023
2024
2023
Notes
£
£
£
£
Borrowings
9
180,000
1,440,000
1,800,000
Trade and other payables
11
3,695,445
Taxation and social security
1,293,326
Lease liabilities
12
1,039,247
5,671,677
Deferred income
13
1,662,062
7,870,080
-
7,111,677
1,800,000
9
Borrowings
Current
Non-current
2024
2023
2024
2023
£
£
£
£
Borrowings held at amortised cost:
Loans from parent undertaking
180,000
-
1,440,000
1,800,000
Borrowings include the following amounts which fall due after more than five years:
Amounts payable by instalments
720,000
900,000
10
Fair value of financial liabilities
The directors consider that the carrying amounts of financial liabilities carried at amortised cost in the financial statements approximate to their fair values.
11
Trade and other payables
2024
2023
£
£
Trade payables
280,379
Amount owed to parent undertaking
392,629
Accruals and deferred income
2,949,622
Other payables
72,815
3,695,445
-
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
12
Lease liabilities
2024
2023
Maturity analysis
£
£
Within one year
1,484,798
-
In two to five years
4,613,733
-
In over five years
2,312,975
-
Total undiscounted liabilities
8,411,506
-
Future finance charges and other adjustments
(1,700,582)
-
Lease liabilities in the financial statements
6,710,924
-
Lease liabilities are classified based on the amounts that are expected to be settled within the next 12 months and after more than 12 months from the reporting date, as follows:
2024
2023
£
£
Current liabilities
1,039,247
-
Non-current liabilities
5,671,677
-
6,710,924
-
2024
2023
Amounts recognised in profit or loss include the following:
£
£
Interest on lease liabilities
346,949
-
13
Deferred revenue
2024
2023
£
£
Arising from services provided during April 2024
1,662,062
-
14
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
260,181
-
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Retirement benefit schemes
(Continued)
- 11 -
Defined Benefit Scheme
The company participates in the Local Government Pension Scheme (LGPS), which is a multi-employer defined benefit scheme, managed by Suffolk County Council.
The latest actuarial valuation of the LGPS related to the period ended 31 March 2022.
The LGPS is a funded defined benefit pension scheme, with the assets held in separate trustee-administered funds. The total contributions are as noted below. The agreed contribution rates for future years are 25% for employers and tiered % for employees.
The charge the profit and loss account during the period in respect of defined benefit schemes was £748,237.
15
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Authorised
Ordinary shares of £1 each
100
100
100
100
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
16
Audit report information
As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:
The auditor's report was qualified and the auditor reported as follows:
EAST SUFFOLK SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16
Audit report information
(Continued)
- 12 -
We have audited the financial statements of East Suffolk Services Limited (the 'company') for the year ended 31 March 2024 which comprise, the statement of financial position 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 101 Reduced Disclosure Framework (United Kingdom Generally Accepted Accounting Practice).
In our opinion, except for the effects of the matter described in the basis for qualified opinion sectopn of our report, the financial statements:
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for qualified opinion
The company was unable to estimate the valuation of the defined benefit pension obligation in the balance sheet as at 31 March 2024 because a reliable valuation could not be produced by the Scheme actuaries due to insufficient information being available relating to a bulk transfer in of staff on 1 July 2023 from another pension fund on the employees joining the fund. We were unable to satisfy ourselves by alternative means in relation to the valuation of the defined benefit pension obligation.
As a result, the company's participation in this defined benefit pension scheme has been accounted for as if it were a defined contribution pension scheme. This treatment is not in accordance with UK accounting standards (FRS 101).
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.
The comparatives for the period ended 31 March 2023 are unaudited. Had we performed an audit we may have identified adjustments that would materially affect the comparative financial information.
Senior Statutory Auditor:
Barry Gostling
Statutory Auditor:
Ensors Accountants LLP
Date of audit report:
16 September 2024
17
Controlling party
The parent company of East Suffolk Services Limited is East Suffolk Holdings Ltd and its registered office is Ground Floor West Wing East Suffolk House, Riduna Park, Station Road, Melton, Woodbridge, Suffolk, IP12 1RT.
The ultimate controlling party is East Suffolk Council, which is the of the largest and smallest group in which this company's results are consolidated.
2024-03-312023-04-01Mrs C ClementsMr A JarvisMr N KhanMr T SadlerMrs C HodgesfalsefalseCCH SoftwareiXBRL Review & Tag 2024.2140018252023-04-012024-03-31140018252024-03-31140018252023-03-3114001825core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2024-03-3114001825core:PlantMachinery2024-03-3114001825core:FurnitureFittings2024-03-3114001825core:ContinuingOperations2024-03-3114001825core:CurrentFinancialInstruments2024-03-3114001825core:CurrentFinancialInstruments2023-03-3114001825core:ShareCapital2024-03-3114001825core:ShareCapital2023-03-3114001825core:RetainedEarningsAccumulatedLosses2024-03-3114001825core:RetainedEarningsAccumulatedLosses2023-03-3114001825bus:Director12023-04-012024-03-3114001825core:Held-to-maturityFinancialAssets2023-04-012024-03-31140018252022-03-252023-03-3114001825core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2023-03-3114001825core:PlantMachinery2023-03-3114001825core:FurnitureFittings2023-03-31140018252023-03-3114001825core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2023-04-012024-03-3114001825core:PlantMachinery2023-04-012024-03-3114001825core:FurnitureFittings2023-04-012024-03-3114001825core:Non-currentFinancialInstruments2024-03-3114001825core:Non-currentFinancialInstruments2023-03-3114001825core:WithinOneYear2024-03-3114001825core:WithinOneYear2023-03-3114001825core:AfterOneYear2024-03-3114001825core:AfterOneYear2023-03-3114001825bus:PrivateLimitedCompanyLtd2023-04-012024-03-3114001825bus:FRS1012023-04-012024-03-3114001825bus:Audited2023-04-012024-03-3114001825bus:Director22023-04-012024-03-3114001825bus:Director32023-04-012024-03-3114001825bus:Director42023-04-012024-03-3114001825bus:CompanySecretary12023-04-012024-03-3114001825bus:SmallCompaniesRegimeForAccounts2023-04-012024-03-3114001825bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP