Company registration number SC199932 (Scotland)
THE CAIRNGORM BREWERY CO. LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
A9 Accountancy Limited
Chartered Accountants
Elm House
Cradlehall Business Park
Inverness
United Kingdom
IV2 5GH
THE CAIRNGORM BREWERY CO. LTD
BALANCE SHEET
AS AT 30 JUNE 2024
30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
64,268
85,375
Tangible assets
5
1,938,886
2,141,308
Investments
6
5,499
999
2,008,653
2,227,682
Current assets
Stocks
241,442
246,598
Debtors
8
450,547
571,985
Cash at bank and in hand
260
16,256
692,249
834,839
Creditors: amounts falling due within one year
9
(707,101)
(1,060,406)
Net current liabilities
(14,852)
(225,567)
Total assets less current liabilities
1,993,801
2,002,115
Creditors: amounts falling due after more than one year
10
(1,616,681)
(1,591,673)
Net assets
377,120
410,442
Capital and reserves
Called up share capital
11
1,550,000
1,550,000
Revaluation reserve
157,720
-
0
Profit and loss reserves
(1,330,600)
(1,139,558)
Total equity
377,120
410,442
THE CAIRNGORM BREWERY CO. LTD
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024
30 June 2024
- 2 -

For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 March 2025 and are signed on its behalf by:
M J Riley
Director
Company registration number SC199932 (Scotland)
THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -
1
Accounting policies
Company information

The Cairngorm Brewery Co. Ltd is a private company limited by shares incorporated in Scotland. The registered office is 12 Dalfaber Industrial Estate, Dalfaber Drive, Aviemore, Inverness-Shire, United Kingdom, PH22 1ST.

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. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been prepared on a going concern basis. The company has net current liabilities of £14,852 (2023 £225,567). The company and is reliant on the continued support of the bank and directors of the company to provide credit. On this basis they consider it appropriate to prepare the financial statements on a going concern basis.

1.3
Turnover

Turnover represents the value of goods supplied to customers, exclusive of value-added tax (VAT) and trade discounts. Revenue is recognised when the significant risks and rewards of ownership have transferred to the customer, which typically occurs at the point of dispatch or delivery, depending on the terms of sale.

 

For direct sales through our own retail outlet and online store, turnover is recognised at the point of sale. Revenue from wholesale transactions is recognised upon dispatch when delivery terms specify that risk and ownership transfer at that point.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation 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:

Patents & licences
20 years
Lease premium
25 years
Trademarks
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.

THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 4 -

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
Between 10 and 50 years straight line. Land not depreciated
Leasehold improvements
Over the terms of the lease
Plant and equipment
Between 3 and 40 years straight line
Fixtures and fittings
Between 3 and 10 years straight line
Motor vehicles
3 - 5 years straight line

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.

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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

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.

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, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. 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, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 5 -
1.8
Stocks

Stocks are stated at the lower of cost and net realisable value. Cost includes raw materials, direct labour, and production overheads incurred in bringing stock to its present condition and location.

 

Raw Materials – Includes ingredients such as malt, hops, yeast, and packaging materials (e.g. bottles, cans, kegs).

 

Work in Progress (WIP) – Includes beer in fermentation or conditioning.

 

Finished Goods – Includes packaged beer ready for sale via wholesale, online store, or retail outlet.

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.

1.9
Cash and cash equivalents

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.

1.10
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.

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.

THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 6 -
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.

1.11
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.

1.12
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.

1.13
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.

THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 7 -
1.14
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are include in profit or loss.

1.16

Debtors

Short term debtors are measured at transaction priceless any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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.

3
Employees

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

2024
2023
Number
Number
Total
29
48
THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 8 -
4
Intangible fixed assets
Patents & licences
Lease premium
Trademarks
Total
£
£
£
£
Cost
At 1 July 2023
205,000
25,000
4,440
234,440
Disposals
-
0
(25,000)
-
0
(25,000)
At 30 June 2024
205,000
-
0
4,440
209,440
Amortisation and impairment
At 1 July 2023
136,125
8,833
4,107
149,065
Amortisation charged for the year
4,750
417
190
5,357
Disposals
-
0
(9,250)
-
0
(9,250)
At 30 June 2024
140,875
-
0
4,297
145,172
Carrying amount
At 30 June 2024
64,125
-
0
143
64,268
At 30 June 2023
68,875
16,167
333
85,375
THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 9 -
5
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Assets under construction
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 July 2023
1,476,686
380,149
253,859
1,290,764
289,070
15,158
3,705,686
Additions
-
0
-
0
73,995
5,572
5,718
-
0
85,285
Disposals
-
0
(380,149)
-
0
(185,841)
(255,808)
(15,158)
(836,956)
Revaluation
93,950
-
0
-
0
63,770
-
0
-
0
157,720
Transfers
(58,136)
-
0
(114,738)
172,874
-
0
-
0
-
0
At 30 June 2024
1,512,500
-
0
213,116
1,347,139
38,980
-
0
3,111,735
Depreciation and impairment
At 1 July 2023
311,100
119,571
-
0
887,189
234,816
11,702
1,564,378
Depreciation charged in the year
45,666
8,624
-
0
44,194
16,897
2,373
117,754
Eliminated in respect of disposals
-
0
(128,195)
-
0
(146,672)
(220,341)
(14,075)
(509,283)
Transfers
(5,038)
-
0
-
0
5,038
-
0
-
0
-
0
At 30 June 2024
351,728
-
0
-
0
789,749
31,372
-
0
1,172,849
Carrying amount
At 30 June 2024
1,160,772
-
0
213,116
557,390
7,608
-
0
1,938,886
At 30 June 2023
1,165,586
260,578
253,859
403,575
54,254
3,456
2,141,308
THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 10 -
6
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
999
999
Other investments other than loans
4,500
-
0
5,499
999

The investment above represents shareholdings in the following subsidiary:

99.9% of Ordinary Shares in Loch Ness Brewery Limited the registered office being Unit 12, Dalfaber Industrial Estate, Aviemore, PH22 1ST

Movements in fixed asset investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 July 2023
999
-
999
Additions
-
4,500
4,500
At 30 June 2024
999
4,500
5,499
Carrying amount
At 30 June 2024
999
4,500
5,499
At 30 June 2023
999
-
999
7
Financial instruments
2024
2023
£
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
4,500
-
8
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
255,023
233,287
Other debtors
195,524
338,698
450,547
571,985
THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 11 -
9
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
88,254
78,569
Trade creditors
200,763
437,086
Taxation and social security
70,315
111,258
Other creditors
347,769
433,493
707,101
1,060,406

 

10
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
55,861
83,373
Other creditors
1,560,820
1,508,300
1,616,681
1,591,673

Details of security provided:

 

The bank overdraft, loan and factored debt noted above are provided by the Bank of Scotland.

 

The Bank of Scotland holds a bond and floating charge over all the assets of the company.

 

The Bank of Scotland holds standard security over Unit 12 Dalfaber Industrial Estate and the land to the South and East of Unit 2 Dalfaber Industrial Estate.

 

Finance lease assets are secured over the assets to which they pertain.

11
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each of £1 each
1,550,000
1,550,000
1,550,000
1,550,000
THE CAIRNGORM BREWERY CO. LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 12 -
12
Related party transactions

Cairngorm Taverns Limited

Subsidiary Company

 

During the year Cairngorm Taverns Limited paid expenses on behalf of the company totalling £3,100 (2023 - £24,892).

 

During the year Cairngorm Taverns Limited invoiced the company sales credits totalling £4,610 (2023 - (£12,583)).

 

Also, during the year Cairngorm Taverns Limited advanced funds to the company totalling £nil (2023 - £10,973).

 

The amount due from the related party at the year end was £11,397 (2023 - (£45,524)) and is included in debtors due within one year.

 

The amount due to Cairngorm Taverns Limited is repayable on demand and no interest is charged.

 

 

Laidlaw International Limited

A company in which Martin Riley is a director and shareholder

 

During the year the company made payments of £12,000 (2023 - £776,085) on behalf of Laidlaw International

Limited.

 

The amount due to the related party at the year end was £nil (2023 - £62,000) and is included in other

creditors due more than 1 year.

 

The loan due to Laidlaw International Limited is unsecured and due for payment on a rolling one year and one

day basis from the reporting date.

13
Directors' transactions

During the year the directors introduced funds to the company of £12,000 (2023 - £755,996) and the company repaid £nil (2023 - £nil).

 

The amount due to the related party at the year end, included within other creditors, due after one year was £1,492,441 (2023 - £1,430,441) and included within other creditors, due within one year was £nil (2022 - £nil).

 

No interest is charged in respect of loans from directors.

 

 

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