Company Registration No. 05697610 (England and Wales)
DRS CARE HOMES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
DRS CARE HOMES LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
DRS CARE HOMES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
5
1,638,895
1,896,514
Investments
6
1
1
1,638,896
1,896,515
Current assets
Debtors
8
6,026,707
5,352,364
Cash at bank and in hand
284,525
218,507
6,311,232
5,570,871
Creditors: amounts falling due within one year
9
(2,723,432)
(2,449,382)
Net current assets
3,587,800
3,121,489
Total assets less current liabilities
5,226,696
5,018,004
Creditors: amounts falling due after more than one year
10
(197,190)
(250,653)
Deferred tax liability
(39,100)
(75,408)
Net assets
4,990,406
4,691,943
Capital and reserves
Called up share capital
11
2
2
Revaluation reserve
-
0
75,331
Profit and loss reserves
4,990,404
4,616,610
Total equity
4,990,406
4,691,943

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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 12 October 2024 and are signed on its behalf by:
Mrs R Datoo
Mrs N McDonald
Director
Director
Company registration number 05697610 (England and Wales)
DRS CARE HOMES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
As restated for the period ended 31 December 2022:
Balance at 1 January 2022
2
-
4,737,476
4,737,478
Prior year adjustments
17
-
-
0
63,061
63,061
As restated
2
-
0
4,800,537
4,800,539
Year ended 31 December 2022:
Loss and total comprehensive expense for the year - as restated
-
-
(183,927)
(183,927)
Other comprehensive income:
Revaluation of tangible fixed assets net of deferred tax
-
75,331
-
75,331
Total comprehensive income
-
75,331
(183,927)
(108,596)
Balance at 31 December 2022
2
75,331
4,616,610
4,691,943
Year ended 31 December 2023:
Profit for the financial year
-
-
373,794
373,794
Other comprehensive income:
Revaluation of tangible fixed assets net of deferred tax
-
(75,331)
-
(75,331)
Total comprehensive income
-
(75,331)
373,794
298,463
Balance at 31 December 2023
2
-
0
4,990,404
4,990,406
DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
1
Accounting policies
Company information

DRS Care Homes Limited is a private company limited by shares incorporated in England and Wales. The registered office is 45 Pembury Road, Tottenham, London, N17 6SS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources and support to continue in operational existence for the foreseeable future. The parent company, DRS Care Holdings Limited, has confirmed its intention to provide sufficient financial support to the company in order to meet its liabilities for at least 12 months from the date of signing these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration receivable for services provided in the normal course of business.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
50 years straight line
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computer equipment
25% per annum on cost
Motor vehicles
25% reducing balance

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 4 -
1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Impairment of fixed assets

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

1.8
Cash at bank and in hand

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

1.9
Financial instruments

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

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

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

Basic financial assets

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

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 5 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow related companies that are

classified as debt, are initially recognised at transaction price unless the arrangement constitutes a

financing transaction, where the debt instrument is measured at the present value of the future payments

discounted at a market rate of interest. Financial liabilities classified as payable within one year are not

amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course

of business from suppliers. Amounts payable are classified as current liabilities.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction 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.

Current tax

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

Deferred tax

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

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, 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.

DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 6 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

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

1.15

Prior year adjustments

Following a detailed review, the directors have accounted for a number of prior year adjustments. Details of these can be seen in Note 17 of these financial statements.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful economic life of tangible assets

The useful economic lives of non-current assets have been derived from the judgement of the directors, using their best estimate of the write-down period. Land, which is generally estimated to be 35% of the property's value, is not depreciated.

Fair value of freehold property

The fair value of the freehold property has been arrived at on the basis of the valuation carried out by Eddisons Real Estate & Business Valuers, who are not connected with the company, as at 12 September 2024. The valuation was carried out on a market value basis (which is considered to be a true reflection of the fair value) in accordance with the Royal Institute of Chartered Surveyors Valuation - Global Standards 2022 and the UK national supplement. The directors do not believe that there has been a material change in the fair value of the properties between the year end and the valuation date.

DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
3
Employees

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

2023
2022
Number
Number
Total
22
44

During the prior year the company transferred some of its employees onto the payroll scheme of DRS Housing Limited (a fellow subsidiary of the DRS Group) leading to a decrease in the average number of employees this year as this is the first year full year following the change.

 

Some of the employees of DRS Housing Limited work on behalf of properties managed by DRS Care Homes Limited and therefore their salaries are recharged to DRS Care Homes Limited.

4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2023 and 31 December 2023
250,000
Amortisation and impairment
At 1 January 2023 and 31 December 2023
250,000
Carrying amount
At 31 December 2023
-
0
At 31 December 2022
-
0
DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -
5
Tangible fixed assets
Freehold land & buildings
Plant and equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost or valuation
At 1 January 2023
1,658,000
811,568
95,243
26,538
168,731
2,760,080
Additions
-
0
-
0
15,039
582
-
0
15,621
Revaluation
(174,840)
-
0
-
0
-
0
-
0
(174,840)
At 31 December 2023
1,483,160
811,568
110,282
27,120
168,731
2,600,861
Depreciation and impairment
At 1 January 2023
-
0
739,106
45,777
14,506
64,177
863,566
Depreciation charged in the year
33,160
18,116
14,787
6,198
26,139
98,400
At 31 December 2023
33,160
757,222
60,564
20,704
90,316
961,966
Carrying amount
At 31 December 2023
1,450,000
54,346
49,718
6,416
78,415
1,638,895
At 31 December 2022
1,658,000
72,462
49,466
12,032
104,554
1,896,514

The fair value of the freehold property has been arrived at on the basis of the valuation carried out by Eddisons Real Estate & Business Valuers, who are not connected with the company, as at 12 September 2024. The valuation was carried out on a market value basis (which is considered to be a true reflection of the fair value) in accordance with the Royal Institute of Chartered Surveyors Valuation - Global Standards 2022 and the UK national supplement. The directors do not believe that there has been a material change in the fair value of the properties between the year end and the valuation date.

 

If revalued assets were stated on a historical cost basis rather than a fair value basis, the total amounts included would have been as follows:

Freehold land and buildings
2023
2022
£
£
Cost
1,594,884
1,594,884
Accumulated depreciation
(59,892)
(27,994)
Carrying value
1,534,992
1,566,890
6
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
1
1
DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
7
Subsidiaries

Details of the company's subsidiaries at 31 December 2023 are as follows:

Name of undertaking
Address
Nature of business
Class of
% Held
shares held
Direct
Fusion Flavour Ltd
1
Dormant
Ordinary
100.00

Registered office addresses (all UK unless otherwise indicated):

1
45 Pembury Road, Tottenham, London, N17 6SS

The above subsidiary was dissolved on 16 April 2024.

8
Debtors
2023
2022
Amounts falling due within one year:
£
£
As restated
Trade debtors
26,948
43,453
Amounts owed by group undertakings
5,937,807
5,142,494
Other debtors
61,952
166,417
6,026,707
5,352,364
9
Creditors: amounts falling due within one year
2023
2022
£
£
As restated
Bank loans
30,708
27,687
Trade creditors
32,312
52,433
Amounts owed to group undertakings and undertakings in which the company has a participating interest
2,114,899
2,008,110
Corporation tax
167,577
26,404
Other taxation and social security
232,438
157,646
Other creditors
145,498
177,102
2,723,432
2,449,382

 

10
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans
148,120
178,828
Other creditors
49,070
71,825
197,190
250,653
DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
11
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
12
Financial commitments, guarantees and contingent liabilities

Triodos Bank UK Limited has a fixed and floating charge over the assets of the company, covering group borrowings. At the balance sheet date this totalled £8,788,804 (2022: £8,448,596).

13
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023
2022
£
£
Total commitments
159,000
-
0
14
Events after the reporting date

On 1 May 2024 the company entered into a lease agreement for a term of 5 years with an annual charge of £40,000.

15
Related party transactions

In accordance with Section 33.1A of FRS 102, related party transactions and outstanding balances have not been disclosed with DRS Care Holdings Limited and its wholly owned subsidiaries.

 

The directors have provided a personal guarantee in relation to the company's overdraft facility. The exposure as at the year end is £nil.

16
Parent company

The company is a wholly owned subsidiary of DRS Care Holdings Limited, with registered office address 45 Pembury Road, Tottenham, N17 6SS.

 

The largest and smallest group for which consolidated accounts, which include the results of the company, are prepared is that headed by DRS Care Holdings Limited. The consolidated financial statements are available from its registered office, 45 Pembury Road, Tottenham, N17 6SS.

DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
17
Prior period adjustment
Changes to the balance sheet
As previously reported
Adjustment at 1 Jan 2022
Adjustment at 31 Dec 2022
As restated at 31 Dec 2022
£
£
£
£
Current assets
Debtors due within one year
5,284,277
63,061
5,026
5,352,364
Creditors due within one year
Taxation
(13,467)
-
(12,937)
(26,404)
Net assets
4,636,793
63,061
(7,911)
4,691,943
Capital and reserves
Profit and loss reserves
4,561,460
63,061
(7,911)
4,616,610
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 31 December 2022
£
£
£
Turnover
1,992,519
(74,394)
1,918,125
Cost of sales
(1,524,616)
79,420
(1,445,196)
Taxation
(20,898)
(12,937)
(33,835)
Loss for the financial period
(176,016)
(7,911)
(183,927)
Total comprehensive loss for the year
(100,685)
(7,911)
(108,596)
Reconciliation of changes in equity
1 January
31 December
2022
2022
Notes
£
£
Adjustments to prior year
Accrued income
1
63,061
68,087
Resident contributions
2
-
-
Corporation tax
3
-
(12,937)
Total adjustments
63,061
55,150
Equity as previously reported
4,737,478
4,561,460
Equity as adjusted
4,800,539
4,616,610
Analysis of the effect upon equity
Profit and loss reserves
63,061
55,150
DRS CARE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17
Prior period adjustment
(Continued)
- 12 -
Reconciliation of changes in loss for the previous financial period
2022
Notes
£
Adjustments to prior year
Accrued income
1
5,026
Resident contributions
2
-
Corporation tax
3
(12,937)
Total adjustments
(7,911)
Loss as previously reported
(176,016)
Loss as adjusted
(183,927)
Notes to reconciliation
1) Accrued income

Following a detailed review of the services provided to residents, the directors identified additional services that were being provided to residents and as such additional income of £68,087 has been charged to the council for the period February 2017 to May 2022. Of this balance, £5,026 relates to the 2022 financial year and £63,061 relates to the period before the 2022 financial year.

2) Resident contributions

Following a review of the nominals allocated to turnover, the directors noted income relating to resident contributions which should be netted off against the relevant expense. A prior year adjustment has been processed to reclassify the balance from turnover to cost of sales.

3) Tax impact

Being the corporation tax impact of the above adjustments.

 

18
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 unqualified.

Senior Statutory Auditor:
Nikolaos Ioannidis
Statutory Auditor:
Shaw Gibbs (Audit) Limited
Date of audit report:
14 October 2024
2023-12-312023-01-01false14 October 2024CCH SoftwareCCH Accounts Production 2024.210No description of principal activityThis audit opinion is unqualifiedMrs R DatooMrs N McDonaldfalsefalse056976102023-01-012023-12-31056976102023-12-31056976102022-12-3105697610core:LandBuildingscore:OwnedOrFreeholdAssets2023-12-3105697610core:PlantMachinery2023-12-3105697610core:FurnitureFittings2023-12-3105697610core:ComputerEquipment2023-12-3105697610core:MotorVehicles2023-12-3105697610core:LandBuildingscore:OwnedOrFreeholdAssets2022-12-3105697610core:PlantMachinery2022-12-3105697610core:FurnitureFittings2022-12-3105697610core:ComputerEquipment2022-12-3105697610core:MotorVehicles2022-12-3105697610core:CurrentFinancialInstrumentscore:WithinOneYear2023-12-3105697610core:CurrentFinancialInstrumentscore:WithinOneYear2022-12-3105697610core:Non-currentFinancialInstrumentscore:AfterOneYear2023-12-3105697610core:Non-currentFinancialInstrumentscore:AfterOneYear2022-12-3105697610core:CurrentFinancialInstruments2023-12-3105697610core:CurrentFinancialInstruments2022-12-3105697610core:Non-currentFinancialInstruments2023-12-3105697610core:Non-currentFinancialInstruments2022-12-3105697610core:ShareCapital2023-12-3105697610core:ShareCapital2022-12-3105697610core:RevaluationReserve2023-12-3105697610core:RevaluationReserve2022-12-3105697610core:RetainedEarningsAccumulatedLosses2023-12-3105697610core:RetainedEarningsAccumulatedLosses2022-12-3105697610core:RevaluationReservecore:PriorPeriodIncreaseDecrease2021-12-3105697610core:RetainedEarningsAccumulatedLossescore:PriorPeriodIncreaseDecrease2021-12-3105697610core:ShareCapital2021-12-3105697610core:RevaluationReserve2021-12-3105697610core:RetainedEarningsAccumulatedLosses2021-12-3105697610bus:Director12023-01-012023-12-3105697610bus:Director22023-01-012023-12-3105697610core:RetainedEarningsAccumulatedLosses2022-01-012022-12-31056976102022-01-012022-12-3105697610core:RetainedEarningsAccumulatedLosses2023-01-012023-12-3105697610core:RevaluationReserve2023-01-012023-12-3105697610core:Goodwill2023-01-012023-12-3105697610core:LandBuildingscore:OwnedOrFreeholdAssets2023-01-012023-12-3105697610core:PlantMachinery2023-01-012023-12-3105697610core:FurnitureFittings2023-01-012023-12-3105697610core:ComputerEquipment2023-01-012023-12-3105697610core:MotorVehicles2023-01-012023-12-3105697610core:NetGoodwill2022-12-3105697610core:NetGoodwill2023-12-3105697610core:NetGoodwill2022-12-3105697610core:LandBuildingscore:OwnedOrFreeholdAssets2022-12-3105697610core:PlantMachinery2022-12-3105697610core:FurnitureFittings2022-12-3105697610core:ComputerEquipment2022-12-3105697610core:MotorVehicles2022-12-31056976102022-12-3105697610core:WithinOneYear2023-12-3105697610core:WithinOneYear2022-12-3105697610core:ContinuingOperations2022-01-012022-12-3105697610bus:PrivateLimitedCompanyLtd2023-01-012023-12-3105697610bus:SmallCompaniesRegimeForAccounts2023-01-012023-12-3105697610bus:FRS1022023-01-012023-12-3105697610bus:Audited2023-01-012023-12-3105697610bus:FullAccounts2023-01-012023-12-31xbrli:purexbrli:sharesiso4217:GBP