Company Registration No. SC683471 (Scotland)
Tartan Travel Tours Limited
Annual report and unaudited consolidated financial statements
for the year ended 30 June 2024
Tartan Travel Tours Limited
Company information
Director
Mr J O'Neil
Company number
SC683471
Registered office
McLaughlin Crolla LLP
77/2 Hanover Street
Edinburgh
EH2 1EE
Accountants
Andrew Niblock  (Partner)
Level 5
The Stamp Office
10-14 Waterloo Place
Edinburgh
EH1 3EG
Tartan Travel Tours Limited
Contents
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Group balance sheet
4
Company balance sheet
5
Notes to the financial statements
6 - 14
Tartan Travel Tours Limited
Director's report
for the year ended 30 June 2024
- 1 -

The Director presents his annual report and financial statements for the year ended 30 June 2024.

Principal activities

The principal activity of the company and group continued to be that of tour operator activities.

Results and dividends

No ordinary dividends were paid. The Director does not recommend payment of a further dividend.

Director

The Director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr J O'Neil
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J O'Neil
Director
27 March 2025
Tartan Travel Tours Limited
Report to the Director on the preparation of the unaudited statutory accounts of Tartan Travel Tours Limited
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tartan Travel Tours Limited for the year ended 30 June 2024 which comprise the group profit and loss account, the group balance sheet, the company balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts

This report is made solely to the Board of Directors of Tartan Travel Tours Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Tartan Travel Tours Limited and state those matters that we have agreed to state to the Board of Directors of Tartan Travel Tours Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tartan Travel Tours Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Tartan Travel Tours Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tartan Travel Tours Limited. You consider that Tartan Travel Tours Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tartan Travel Tours Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Andrew Niblock  (Partner)
27 March 2025
Chartered Accountants
Level 5
The Stamp Office
10-14 Waterloo Place
Edinburgh
EH1 3EG
Tartan Travel Tours Limited
Group statement of comprehensive income
for the year ended 30 June 2024
- 3 -
Continuing
Discontinued
30 June
Continuing
Discontinued
30 June
operations
operations
2024
operations
operations
2023
Notes
£
£
£
£
£
£
Turnover
-
1,855,619
1,855,619
2,579,424
-
2,579,424
Cost of sales
-
(1,610,551)
(1,610,551)
(2,271,068)
-
(2,271,068)
Gross profit
-
245,068
245,068
308,356
-
308,356
Administrative expenses
-
(301,255)
(301,255)
(331,085)
-
(331,085)
Other operating income
-
19,893
19,893
181,151
-
181,151
Operating (loss)/profit
-
(36,294)
(36,294)
158,422
-
158,422
Interest receivable and similar income
4
-
7,357
7,357
3,851
-
3,851
Gain on sale of trade and assets
-
75,349
75,349
-
-
-
Profit before taxation
-
46,412
46,412
162,273
-
162,273
Tax on profit
-
(16,670)
(16,670)
(33,252)
-
(33,252)
Profit for the financial year
-
29,742
29,742
129,021
-
129,021
Profit for the financial year is all attributable to the owner of the parent company.
Tartan Travel Tours Limited
Group Balance sheet
as at 30 June 2024
- 4 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
6
-
0
269
Current assets
Debtors
9
3,643
189,998
Cash at bank and in hand
341,013
825,869
344,656
1,015,867
Creditors: amounts falling due within one year
10
(62,465)
(763,656)
Net current assets
282,191
252,211
Total assets less current liabilities
282,191
252,480
Provisions for liabilities
-
(31)
Net assets
282,191
252,449
Capital and reserves
Called up share capital
11
100
100
Profit and loss reserves
282,091
252,349
Total equity
282,191
252,449

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

Director's 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.

The financial statements were approved and signed by the director and authorised for issue on 27 March 2025
27 March 2025
Mr  J O'Neil
Director
Tartan Travel Tours Limited
Company balance sheet
as at 30 June 2024
30 June 2024
- 5 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
7
100
100
Current assets
Debtors
9
154,974
2,266,343
Cash at bank and in hand
338,920
792,384
493,894
3,058,727
Creditors: amounts falling due within one year
10
(42,220)
(2,724,237)
Net current assets
451,674
334,490
Net assets
451,774
334,590
Capital and reserves
Called up share capital
11
100
100
Profit and loss reserves
451,674
334,490
Total equity
451,774
334,590

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 £117,184 (2023 - £221,315 profit).

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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has 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.

The financial statements were approved and signed by the director and authorised for issue on 27 March 2025
27 March 2025
Mr  J O'Neil
Director
Company registration number SC683471 (Scotland)
Tartan Travel Tours Limited
Notes to the group financial statements
for the year ended 30 June 2024
- 6 -
1
Accounting policies
Company information

Tartan Travel Tours Limited (“the company”) is a private limited company domiciled and incorporated in Scotland. The registered office is McLaughlin Crolla LLP, 77/2 Hanover Street, Edinburgh, EH2 1EE.

 

The group consists of Tartan Travel Tours 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. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

 

1.2
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Tartan Travel Tours Limited together with its subsidiary entity Tartan Travel Services Limited.

 

All financial statements are made up to 30 June 2024. The business combination between Tartan Travel Tours Limited and Tartan Travel Services Limited has been accounted for as a merger. 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.

Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
1
Accounting policies (continued)
- 7 -

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.3
Going concern

These financial statements have been prepared on a going concern basis.   It is noted that the group has sold its trade and assets and that the activities are recorded as discontinued. The directors believe that the going concern basis for the preparation of the financial statements is appropriate as the group has the resources to enable the liabilities of the group to be met as they fall due

1.4
Turnover

Revenue from the sale of services is recognised when the significant risks and rewards of ownership have passed to the buyer (usually on delivery of services), 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.

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:

Fixtures and fittings
33% straight line basis
Computers
33% straight line basis

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.

1.6
Fixed asset investments

Fixed asset investments are stated at cost less provision for diminution in value.

1.7
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.

 

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

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.

Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
1
Accounting policies (continued)
- 8 -

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.

1.8
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.

1.9
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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

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.

Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
1
Accounting policies (continued)
- 9 -
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 group 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 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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

 

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

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.

Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
1
Accounting policies (continued)
- 10 -
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.

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 if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

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

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.

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 included in profit or loss.

Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
- 11 -
2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the Director is 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
6
8
1
1
4
Interest receivable and similar income
2024
2023
£
£
Other interest receivable and similar income
7,357
3,851
5
Discontinued operations

On 22 April 2024, the company entered into a sale agreement to dispose of the assets of the Group (forming the business).

 

A gain of £75,349 arose on the disposal, being the proceeds of the sale, less the attributable goodwill.

Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
- 12 -
6
Tangible fixed assets
Group
Plant and machinery etc
£
Cost
At 1 July 2023
4,559
Disposals
(4,559)
At 30 June 2024
-
0
Depreciation and impairment
At 1 July 2023
4,290
Depreciation charged in the year
269
Eliminated in respect of disposals
(4,559)
At 30 June 2024
-
0
Carrying amount
At 30 June 2024
-
0
At 29 June 2020
269
The company had no tangible fixed assets at 30 June 2024 or 30 June 2023.
7
Fixed asset investments
Group
Company
2024
2023
2024
2023
£
£
£
£
Shares in group undertakings and participating interests
-
-
100
100
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 July 2023 and 30 June 2024
100
Carrying amount
At 30 June 2024
100
At 30 June 2023
100
Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
- 13 -
8
Subsidiaries

Details of the company's subsidiaries at 30 June 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Tartan Travel Services Limited
Scotland
Ordinary
100
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Tartan Travel Services Limited
(169,514)
(87,473)
9
Debtors
Group
Company
2024
2023
2024
2023
Amounts falling due within one year:
£
£
£
£
Trade debtors
1
34,224
1
23,462
Amounts owed by group
(1)
-
0
138,677
2,225,835
Other debtors
3,643
155,774
16,296
17,046
3,643
189,998
154,974
2,266,343
10
Creditors: amounts falling due within one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Trade creditors
7,782
46,613
7,302
2,021,380
Corporation tax payable
16,701
33,558
16,701
33,558
Other taxation and social security
-
(1,067)
-
0
2,443
Other creditors
37,982
684,552
18,217
666,856
62,465
763,656
42,220
2,724,237
Tartan Travel Tours Limited
Notes to the group financial statements (continued)
for the year ended 30 June 2024
- 14 -
11
Share capital
Group and company
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
12
Related party transactions

During the period the group entered into the following transactions with related parties:

 

Blackpool Promotions Limited

 

A company with the same controlling director.

 

During the year, Tartan Travel Services Limited was invoiced amounts totalling £205,081 (2023: £334,614) from Blackpool Promotions Limited in respect of travel and accommodation services provided. At the year end the balance of £Nil (2023: £Nil) was still outstanding in relation the these amounts and is included within trade creditors.

 

During the year, Tartan Travel Services Limited invoiced amounts totalling £73,635 (2023: £63,727) to Blackpool Promotions Limited in respect of recharges. At the year end the balance of £Nil (2023: £10,761) was still outstanding in relation to these amounts and is included within trade debtors.

 

During the year, Tartan Travel Tours Limited invoiced amounts totalling £23,837 (2023: £32,620) to Blackpool Promotions Limited in respect of recharges. At the year end the balance of £Nil (2023: £14,495) was still outstanding in relation to these amounts and is included within trade debtors.

 

At the year-end Tartan Travel Services Limited has a loan balance of £25,063 (2023: £Nil) due to Blackpool Promotions Limited.

 

At the year-end Tartan Travel Tours Limited has a loan balance of £13,904 (2023: £6,157) due from Blackpool Promotions Limited.

 

These loan balances have been amalgamated in the consolidated financial statements and are included within creditors.

 

Illuminations Transport Services Ltd

 

A company with the same controlling director.

 

During the year, Tartan Travel Services Limited invoiced amounts totalling £Nil (2023: £530) to Illuminations Transport Services Ltd in respect of recharges. At the year end there was £nil (2023: £nil) outstanding in relation to these amounts.

13
Controlling party

The group is controlled by J O'Neil.

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