Registered number
02794381
Dovecote Care Homes Limited
Report and Financial Statements
31 December 2023
Dovecote Care Homes Limited
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Statement of directors' responsibilities 3
Independent auditor's report 4
Income statement 6
Statement of comprehensive income 7
Statement of financial position 8
Statement of changes in equity 9
Statement of cash flows 10
Notes to the financial statements 11
Dovecote Care Homes Limited
Company Information
Directors
S J Lidford
D G Lidford
D E G Curtis
Auditors
Cooper Paul
Abacus House
14-18 Forest Road
Loughton
Essex
IG10 1DX
Registered office
247 London Road
Black Notley
Braintree
Essex
CM77 8QQ
Registered number
02794381
Dovecote Care Homes Limited
Registered number: 02794381
Directors' Report
The directors present their report and financial statements for the year ended 31 December 2023.
Principal activities
The company's principal activity during the year continued to be the operation of a residential care home.
Directors
The following persons served as directors during the year:
S J Lidford
D G Lidford
D E G Curtis
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 1 October 2024 and signed on its behalf.
S J Lidford
Director
Dovecote Care Homes Limited
Statement of 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.
Dovecote Care Homes Limited
Strategic Report
Introduction

The board are pleased to present the company's strategic report for the year ended 31 December 2023.

Business review

The directors continue with their strategy of providing high quality care. The effect of restrictions on the business resulting from the covid pandemic are now being overcome and the business is returning to profitability. In order to remain operational the company took on additional debt in 2020-2022 which is now proving expensive as the higher inflation and interest rates subsequent to the pandemic bite.

Principal risks and uncertainties

Regulation - the company operates in an industry which is subject to widespread government regulation. The directors have designed operational policies and structures to ensure compliance and the ability to adapt to changes to the regulatory framework.

Economy - The business is dependent on being able to recruit and retain high numbers of staff. If local workers are not available the company has to resort to using expensive agency-supplied labour.

Availability of finance - the company's ability to remain a going concern depends on the continuing existence of the mortgage secured on the premises and funds borrowed from it's associated company. The amount of debt is not increasing.
Key performance indicators

The company uses a number of measures, financial and otherwise, in its continuous monitoring of the development, performance and position of the business. These include (in comparison to the preceding year):

Turnover increased by 43%
Gross profit increased by 95%
Gross margin increased from 18% to 24%
Operating profit increased by £450,813 (12% of turnover)
Finance costs increased by 100%
Net loss decreased by £280,894
This report was approved by the board on 1 October 2024 and signed on its behalf.
S J Lidford
Director
Dovecote Care Homes Limited
Independent auditor's report
to the member of Dovecote Care Homes Limited
Opinion
We have audited the financial statements of Dovecote Care Homes Limited (the 'company') for the year ended 31 December 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 31 December 2023 and of its loss 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.
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. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We identified areas of laws and regulations that might reasonably be expected to have a material effect on the financial statements. We considered the extent of compliance with those laws and regulations as apart of our procedures on the relted financial statement items.
We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
Our audit procedures were designed to respond to the risk of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one caused by error. There are inherent limitations in the audit procedures performed.
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.
Andrew Gibson
(Senior Statutory Auditor) Abacus House
for and on behalf of 14-18 Forest Road
Cooper Paul Loughton
Statutory Auditor Essex
1 October 2024 IG10 1DX
Dovecote Care Homes Limited
Income Statement
for the year ended 31 December 2023
Notes 2023 2022
£ £
Turnover 2 3,613,277 2,530,248
Cost of sales (2,744,965) (2,084,514)
Gross profit 868,312 445,734
Administrative expenses (669,112) (659,086)
Other operating income 71,336 33,075
Operating profit/(loss) 3 270,536 (180,277)
Interest receivable 48 1
Interest payable 6 (339,880) (169,914)
Loss on ordinary activities before taxation (69,296) (350,190)
Tax on loss on ordinary activities 7 - -
Loss for the financial year (69,296) (350,190)
Dovecote Care Homes Limited
Statement of Comprehensive Income
for the year ended 31 December 2023
Notes 2023 2022
£ £
Loss for the financial year (69,296) (350,190)
Other comprehensive income
Gain on revaluation of land and buildings 8 - 1,530,000
Total comprehensive income for the year (69,296) 1,179,810
Dovecote Care Homes Limited
Statement of Financial Position
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 8 7,373,367 7,366,987
Current assets
Stocks 9 2,300 2,300
Debtors 10 388,218 115,544
Cash at bank and in hand 250 4,499
390,768 122,343
Creditors: amounts falling due within one year 11 (1,896,919) (1,514,863)
Net current liabilities (1,506,151) (1,392,520)
Total assets less current liabilities 5,867,216 5,974,467
Creditors: amounts falling due after more than one year 12 (2,551,638) (2,589,593)
Net assets 3,315,578 3,384,874
Capital and reserves
Called up share capital 14 1,597 1,597
Share premium 15 138,870 138,870
Other reserves 16 3,534,293 3,534,293
Profit and loss account 17 (359,182) (289,886)
Total equity 3,315,578 3,384,874
S J Lidford
Director
Approved by the board on 1 October 2024
Dovecote Care Homes Limited
Statement of Changes in Equity
for the year ended 31 December 2023
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 January 2022 1,597 138,870 2,004,293 60,304 2,205,064
Loss for the financial year (350,190) (350,190)
Gain on revaluation of land and buildings 1,530,000 1,530,000
Other comprehensive income for the financial year - - 1,530,000 - 1,530,000
Total comprehensive income for the financial year - - 1,530,000 (350,190) 1,179,810
At 31 December 2022 1,597 138,870 3,534,293 (289,886) 3,384,874
At 1 January 2023 1,597 138,870 3,534,293 (289,886) 3,384,874
Loss for the financial year (69,296) (69,296)
At 31 December 2023 1,597 138,870 3,534,293 (359,182) 3,315,578
Dovecote Care Homes Limited
Statement of Cash Flows
for the year ended 31 December 2023
Notes 2023 2022
£ £
Operating activities
Loss for the financial year (69,296) (350,190)
Adjustments for:
Interest receivable (48) (1)
Interest payable 339,880 169,914
Depreciation 26,016 29,445
Increase in debtors (272,674) (49,877)
Increase in creditors 381,890 422,597
405,768 221,888
Interest received 48 1
Interest paid (303,030) (169,914)
Interest element of finance lease payments (36,850) -
Cash generated by operating activities 65,936 51,975
Investing activities
Payments to acquire tangible fixed assets (32,396) (13,444)
Cash used in investing activities (32,396) (13,444)
Financing activities
Repayment of loans (45,955) (81,313)
Cash used in financing activities (45,955) (81,313)
Net cash used
Cash generated by operating activities 65,936 51,975
Cash used in investing activities (32,396) (13,444)
Cash used in financing activities (45,955) (81,313)
Net cash used (12,415) (42,782)
Cash and cash equivalents at 1 January (64,416) (21,634)
Cash and cash equivalents at 31 December (76,831) (64,416)
Cash and cash equivalents comprise:
Cash at bank 250 4,499
Bank overdrafts 11 (77,081) (68,915)
(76,831) (64,416)
Dovecote Care Homes Limited
Notes to the Accounts
for the year ended 31 December 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.
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 land and buildings no charge
Office equipment 25% per annum
Fixtures and fittings 20% per annum
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
£ £
Services rendered 3,552,856 2,417,053
Government grants receivable 12,095 113,195
Commissions 48,326 -
3,613,277 2,530,248
By geographical market:
UK 3,613,277 2,530,248
3 Operating profit 2023 2022
£ £
This is stated after charging:
Depreciation of owned fixed assets 26,016 29,445
Operating lease rentals - plant and machinery 20,461 20,613
Operating lease rentals - land and buildings 19,683 8,370
Auditors' remuneration for audit services - 5,640
Key management personnel compensation (including directors' emoluments) 115,100 113,133
4 Directors' emoluments 2023 2022
£ £
Emoluments - 2,000
5 Staff costs 2023 2022
£ £
Wages and salaries 169,248 150,268
Social security costs 17,760 16,359
Other pension costs 32,681 22,961
219,689 189,588
Average number of employees during the year Number Number
Administration 4 4
Care home 74 58
78 62
6 Interest payable 2023 2022
£ £
Bank loans and overdrafts 223,059 130,128
Other loans 79,971 39,786
Finance charges payable under finance leases and hire purchase contracts 36,850 -
339,880 169,914
7 Taxation 2023 2022
£ £
Analysis of charge in period
Tax on profit on ordinary activities - -
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
£ £
Loss on ordinary activities before tax (69,296) (350,190)
Standard rate of corporation tax in the UK 25% 19%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax (17,324) (66,536)
Effects of:
Expenses not deductible for tax purposes 9,212 2,078
Capital allowances for period in excess of depreciation (1,838) 2,816
Utilisation of tax losses 9,950 63,720
Current tax charge for period - -
Factors that may affect future tax charges
The company is carrying £795,412 of accumulated tax losses.
8 Tangible fixed assets
Land and buildings Fixtures, fittings and equipment Total
At cost At cost
£ £ £
Cost or valuation
At 1 January 2023 7,260,000 532,636 7,792,636
Additions - 32,396 32,396
At 31 December 2023 7,260,000 565,032 7,825,032
Depreciation
At 1 January 2023 - 425,649 425,649
Charge for the year - 26,016 26,016
At 31 December 2023 - 451,665 451,665
Carrying amount
At 31 December 2023 7,260,000 113,367 7,373,367
At 31 December 2022 7,260,000 106,987 7,366,987
2023 2022
£ £
Carrying amount of land and buildings on cost basis 3,725,707 3,725,707
The land and buildings' valuation was updated in June 2022 by M Lawrence MRICS of Kemsley LLP.
9 Stocks 2023 2022
£ £
Raw materials and consumables 2,300 2,300
10 Debtors 2023 2022
£ £
Trade debtors 348,590 100,374
Prepayments and accrued income 39,628 15,170
388,218 115,544
11 Creditors: amounts falling due within one year 2023 2022
£ £
Bank overdrafts 77,081 68,915
Bank loans 72,000 80,000
Other loans - 18,000
Trade creditors 48,392 150,127
Other taxes and social security costs 310,371 177,576
Other creditors 1,365,270 989,963
Accruals and deferred income 23,805 30,282
1,896,919 1,514,863
12 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 2,551,638 2,589,593
13 Loans 2023 2022
£ £
Loans not wholly repayable within five years:
Metro Bank loan repayable by June 2038 2,623,638 2,269,593
No provision is carried forward due to the uncertainty of the timing of the reversal.
14 Share capital Nominal 2023 2023 2022
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 1,000 1,000 1,000
Ordinary A shares £1 each 597 597 597
1,597 1,597
15 Share premium 2023 2022
£ £
At 1 January 138,870 138,870
At 31 December 138,870 138,870
16 Other reserves 2023 2022
Revaluation reserve £ £
At 1 January 3,534,293 2,004,293
Gain on revaluation of land and buildings - 1,530,000
At 31 December 3,534,293 3,534,293
17 Profit and loss account 2023 2022
£ £
At 1 January (289,886) 60,304
Loss for the financial year (69,296) (350,190)
At 31 December (359,182) (289,886)
18 Related party transactions
The company's bank loan is a joint facility with DCSL Limited, a company with common directors. There is a loan from DCSL Limited to the company to assist with cash flow. Interest is added to the loan at a market rate. The loan is repayable on demand.
19 Controlling party
The company is a wholly owned subsidiary of Keswick (Essex) Ltd, registered at The Coach House, Headgate, Colchester.
20 Legal form of entity and country of incorporation
Dovecote Care Homes 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:
247 London Road
Black Notley
Braintree
Essex
CM77 8QQ
Dovecote Care Homes Limited 02794381 false 2023-01-01 2023-12-31 2023-12-31 VT Final Accounts July 2024 02794381 2022-01-01 2022-12-31 02794381 core:LandBuildings 2022-01-01 2022-12-31 02794381 core:OtherReservesSubtotal core:LandBuildings 2022-01-01 2022-12-31 02794381 core:ShareCapital 2022-01-01 2022-12-31 02794381 core:SharePremium 2022-01-01 2022-12-31 02794381 core:OtherReservesSubtotal 2022-01-01 2022-12-31 02794381 core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 02794381 1 2022-01-01 2022-12-31 02794381 countries:UnitedKingdom 2022-01-01 2022-12-31 02794381 core:OwnedAssets 2022-01-01 2022-12-31 02794381 core:PlantEquipmentOtherAssetsUnderOperatingLeases 2022-01-01 2022-12-31 02794381 core:LandBuildingsUnderOperatingLeases 2022-01-01 2022-12-31 02794381 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 02794381 bus:OrdinaryShareClass2 2022-01-01 2022-12-31 02794381 bus:AllOrdinaryShares 2022-01-01 2022-12-31 02794381 core:RevaluationReserve core:LandBuildings 2022-01-01 2022-12-31 02794381 core:WithinOneYear 2022-12-31 02794381 core:AfterOneYear 2022-12-31 02794381 core:ShareCapital 2022-12-31 02794381 core:SharePremium 2022-12-31 02794381 core:OtherReservesSubtotal 2022-12-31 02794381 core:RetainedEarningsAccumulatedLosses 2022-12-31 02794381 1 core:WithinOneYear 2022-12-31 02794381 1 2022-12-31 02794381 2021-12-31 02794381 core:ShareCapital 2021-12-31 02794381 core:SharePremium 2021-12-31 02794381 core:OtherReservesSubtotal 2021-12-31 02794381 core:RetainedEarningsAccumulatedLosses 2021-12-31 02794381 core:RevaluationReserve 2021-12-31 02794381 2023-01-01 2023-12-31 02794381 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02794381 bus:Audited 2023-01-01 2023-12-31 02794381 bus:Director1 2023-01-01 2023-12-31 02794381 bus:Director2 2023-01-01 2023-12-31 02794381 bus:Director3 2023-01-01 2023-12-31 02794381 core:LandBuildings 2023-01-01 2023-12-31 02794381 core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 02794381 1 2023-01-01 2023-12-31 02794381 1 2023-01-01 2023-12-31 02794381 2 2023-01-01 2023-12-31 02794381 countries:UnitedKingdom 2023-01-01 2023-12-31 02794381 core:OwnedAssets 2023-01-01 2023-12-31 02794381 core:PlantEquipmentOtherAssetsUnderOperatingLeases 2023-01-01 2023-12-31 02794381 core:LandBuildingsUnderOperatingLeases 2023-01-01 2023-12-31 02794381 core:VehiclesPlantMachinery 2023-01-01 2023-12-31 02794381 1 2023-01-01 2023-12-31 02794381 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 02794381 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 02794381 bus:AllOrdinaryShares 2023-01-01 2023-12-31 02794381 core:RevaluationReserve core:LandBuildings 2023-01-01 2023-12-31 02794381 countries:England 2023-01-01 2023-12-31 02794381 bus:FRS102 2023-01-01 2023-12-31 02794381 bus:FullAccounts 2023-01-01 2023-12-31 02794381 2023-12-31 02794381 core:WithinOneYear 2023-12-31 02794381 core:AfterOneYear 2023-12-31 02794381 core:ShareCapital 2023-12-31 02794381 core:SharePremium 2023-12-31 02794381 core:OtherReservesSubtotal 2023-12-31 02794381 core:RetainedEarningsAccumulatedLosses 2023-12-31 02794381 core:LandBuildings 2023-12-31 02794381 core:VehiclesPlantMachinery 2023-12-31 02794381 1 core:WithinOneYear 2023-12-31 02794381 1 2023-12-31 02794381 bus:OrdinaryShareClass1 2023-12-31 02794381 bus:OrdinaryShareClass2 2023-12-31 02794381 core:RevaluationReserve 2023-12-31 02794381 2022-12-31 02794381 core:LandBuildings 2022-12-31 02794381 core:VehiclesPlantMachinery 2022-12-31 02794381 core:RevaluationReserve 2022-12-31 iso4217:GBP iso4217:GBP xbrli:shares xbrli:pure xbrli:shares