Company registration number 00135614 (England and Wales)
H.A.C. (HOLDINGS) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
H.A.C. (HOLDINGS) LIMITED
CONTENTS
Page
Group balance sheet
1 - 2
Company balance sheet
3 - 4
Group statement of changes in equity
5
Company statement of changes in equity
6
Notes to the financial statements
7 - 14
H.A.C. (HOLDINGS) LIMITED
GROUP BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
484,536
469,241
Investments
5
938,468
865,744
1,423,004
1,334,985
Current assets
Stocks
250,112
249,106
Debtors
7
333,631
294,197
Cash at bank and in hand
369,645
353,373
953,388
896,676
Creditors: amounts falling due within one year
8
(296,785)
(261,254)
Net current assets
656,603
635,422
Total assets less current liabilities
2,079,607
1,970,407
Provisions for liabilities
(115,990)
(91,733)
Net assets
1,963,617
1,878,674
Capital and reserves
Called up share capital
53,635
53,635
Share premium account
13,654
13,654
Revaluation reserve
397,670
339,016
Profit and loss reserves
1,498,658
1,472,369
Total equity
1,963,617
1,878,674

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

For the financial year ended 31 March 2024 the group was entitled to exemption from audit under section 477 of the Companies Act 2006.

Directors' responsibilities under the Companies Act 2006:

 

These financial statements have been prepared in accordance with the provisions applicable to groups and companies subject to the small companies regime.

H.A.C. (HOLDINGS) LIMITED
GROUP BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2024
31 March 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 16 May 2024 and are signed on its behalf by:
16 May 2024
Mr M Charles
Director
H.A.C. (HOLDINGS) LIMITED
COMPANY BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 3 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
403,800
411,500
Investments
5
1,024,959
952,235
1,428,759
1,363,735
Current assets
Debtors
7
2,224
1,592
Cash at bank and in hand
15,161
5,581
17,385
7,173
Creditors: amounts falling due within one year
8
(624,577)
(596,721)
Net current liabilities
(607,192)
(589,548)
Total assets less current liabilities
821,567
774,187
Provisions for liabilities
(95,806)
(77,298)
Net assets
725,761
696,889
Capital and reserves
Called up share capital
53,635
53,635
Share premium account
13,654
13,654
Revaluation reserve
397,670
339,016
Capital redemption reserve
5,991
5,991
Profit and loss reserves
254,811
284,593
Total equity
725,761
696,889

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s profit for the year was £68,834 (2023 - £68,843 loss).

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

H.A.C. (HOLDINGS) LIMITED
COMPANY BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024
31 March 2024
- 4 -
The financial statements were approved by the board of directors and authorised for issue on 16 May 2024 and are signed on its behalf by:
16 May 2024
Mr M Charles
Director
Company registration number 00135614 (England and Wales)
H.A.C. (HOLDINGS) LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Share capital
Share premium account
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 April 2022
53,635
13,654
407,928
1,395,886
1,871,103
Year ended 31 March 2023:
Profit and total comprehensive income for the year
-
-
-
35,590
35,590
Dividends
-
-
-
(18,772)
(18,772)
Other movements
-
-
(68,912)
59,665
(9,247)
Balance at 31 March 2023
53,635
13,654
339,016
1,472,369
1,878,674
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
-
-
124,905
124,905
Dividends
-
-
-
(21,454)
(21,454)
Other movements
-
-
58,654
(77,162)
(18,508)
Balance at 31 March 2024
53,635
13,654
397,670
1,498,658
1,963,617
H.A.C. (HOLDINGS) LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
Share capital
Share premium account
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
£
Balance at 1 April 2022
53,635
13,654
407,928
5,991
312,543
793,751
Year ended 31 March 2023:
Loss and total comprehensive income for the year
-
-
-
-
(68,843)
(68,843)
Dividends
-
-
-
-
(18,772)
(18,772)
Other movements
-
-
(68,912)
-
59,665
(9,247)
Balance at 31 March 2023
53,635
13,654
339,016
5,991
284,593
696,889
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
-
-
-
68,834
68,834
Dividends
-
-
-
-
(21,454)
(21,454)
Other movements
-
-
58,654
-
(77,162)
(18,508)
Balance at 31 March 2024
53,635
13,654
397,670
5,991
254,811
725,761
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
1
Accounting policies
Company information

H.A.C. (Holdings) Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is .

 

The group consists of H.A.C. (Holdings) Limited and all of its subsidiaries.

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 and to include investments and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Basis of consolidation

In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. Investments in subsidiaries are accounted for at cost less impairment.

 

The consolidated financial statements incorporate those of H.A.C. (Holdings) Limited and all of its subsidiaries (ie entities that the group controls through its power to govern the financial and operating policies so as to obtain economic benefits). Subsidiaries acquired during the year are consolidated using the purchase method. Their results are incorporated from the date that control passes.

 

All financial statements are made up to 31 March 2024. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 8 -
1.4
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 land and buildings
2% on cost
Plant and equipment
12.5% reducing balance
Fixtures and fittings
25% & 12.5% reducing balance
Motor vehicles
25% reducing balance

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 profit and loss account.

1.5
Fixed asset investments

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

 

In the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

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

1.6
Impairment of fixed assets

At each reporting period end date, the group 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.

 

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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.

H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 9 -
1.9
Financial instruments

The group 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 group's balance sheet when the group becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset and 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.

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 group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares 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.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

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 if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the group 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 group.

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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 10 -
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.

 

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.

 

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.

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.

 

 

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the group’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.

3
Employees

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

Group
Company
2024
2023
2024
2023
Number
Number
Number
Number
Total employees
10
10
1
1
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
4
Tangible fixed assets
Group
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 April 2023
450,000
213,618
663,618
Additions
-
0
37,717
37,717
Disposals
-
0
(2,870)
(2,870)
At 31 March 2024
450,000
248,465
698,465
Depreciation and impairment
At 1 April 2023
38,500
155,877
194,377
Depreciation charged in the year
7,700
13,679
21,379
Eliminated in respect of disposals
-
0
(1,827)
(1,827)
At 31 March 2024
46,200
167,729
213,929
Carrying amount
At 31 March 2024
403,800
80,736
484,536
At 31 March 2023
411,500
57,741
469,241
Company
Land and buildings
£
Cost or valuation
At 1 April 2023 and 31 March 2024
450,000
Depreciation and impairment
At 1 April 2023
38,500
Depreciation charged in the year
7,700
At 31 March 2024
46,200
Carrying amount
At 31 March 2024
403,800
At 31 March 2023
411,500

Land and buildings with a carrying amount of £403,800 were revalued at 31 March 2018 by the directors on the basis of open market value.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
4
Tangible fixed assets
(Continued)
- 12 -
2024
2023
£
£
Group
Cost
186,350
186,350
Accumulated depreciation
(110,247)
(107,120)
Carrying value
76,103
79,230
Company
Cost
186,350
186,350
Accumulated depreciation
(110,247)
(107,120)
Carrying value
76,103
79,230
5
Fixed asset investments
Group
Company
2024
2023
2024
2023
£
£
£
£
Shares in group undertakings and participating interests
-
-
86,491
86,491
Other investments other than loans
938,468
865,744
938,468
865,744
938,468
865,744
1,024,959
952,235
Fixed asset investments revalued

Listed investments are stated at market value, the historical cost was £772,689 (2023 £781,699).

Movements in fixed asset investments
Group
Investments
£
Cost or valuation
At 1 April 2023
865,744
Additions
308,717
Valuation changes
73,574
Disposals
(309,567)
At 31 March 2024
938,468
Carrying amount
At 31 March 2024
938,468
At 31 March 2023
865,744
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
5
Fixed asset investments
(Continued)
- 13 -
Movements in fixed asset investments
Company
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 April 2023
86,491
865,744
952,235
Additions
-
308,717
308,717
Valuation changes
-
73,574
73,574
Disposals
-
(309,567)
(309,567)
At 31 March 2024
86,491
938,468
1,024,959
Carrying amount
At 31 March 2024
86,491
938,468
1,024,959
At 31 March 2023
86,491
865,744
952,235
6
Subsidiaries

Details of the company's subsidiaries at 31 March 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Cozens & Cole Limited
Spring Road, Ettingshall, Wolverhampton WV4 6JT
Ordinary
100.00
Henry A Cole & Co. Limited
As above
Ordinary
100.00
7
Debtors
Group
Company
2024
2023
2024
2023
Amounts falling due within one year:
£
£
£
£
Trade debtors
329,047
291,457
-
0
-
0
Other debtors
4,584
2,740
2,224
1,592
333,631
294,197
2,224
1,592
H.A.C. (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
8
Creditors: amounts falling due within one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Trade creditors
133,556
117,971
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
585,755
565,360
Corporation tax payable
9,687
21,469
-
0
-
0
Other taxation and social security
55,909
64,773
19,235
18,865
Other creditors
97,633
57,041
19,587
12,496
296,785
261,254
624,577
596,721
9
Operating lease commitments
Lessee

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

Group
Company
2024
2023
2024
2023
£
£
£
£
10,340
28,307
3,748
11,245
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