Company registration number 03894718 (England and Wales)
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
COMPANY INFORMATION
Director
M Sheppard
Secretary
P Sheppard
Company number
03894718
Registered office
12a Princes Gate Mews
London
United Kingdom
SW7 2PS
Auditor
Azets Audit Services
Ship Canal House
98 King Street
Manchester
M2 4WU
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
CONTENTS
Page
Director's report
1 - 2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Balance sheet
7
Statement of changes in equity
8
Statement of cash flows
9
Notes to the financial statements
10 - 15
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JANUARY 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 January 2025.

Principal activities

During the period, the principal activities of the company were that of cultivating and producing agricultural produce using organic methods.

Results and dividends

The results for the year are set out on page 6.

No ordinary dividends were paid. The director does not recommend payment of a final dividend.

Director

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

M Sheppard
Auditor

The auditor, Azets Audit Services, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of director's responsibilities

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

 

 

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -
On behalf of the board
M Sheppard
Director
27 March 2025
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
- 3 -
Opinion

We have audited the financial statements of B S Sheppard & Granddaughters Nutrition Ltd (the 'company') for the year ended 31 January 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of director

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
- 5 -

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

 

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework.  Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.  This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

 

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

 

 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.  The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Graham Rigby
Senior Statutory Auditor
For and on behalf of Azets Audit Services
27 March 2025
Chartered Accountants
Statutory Auditor
Ship Canal House
98 King Street
Manchester
M2 4WU
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
2025
2024
Notes
£
£
Turnover
2
33,424
1,908
Cost of sales
(1,999)
(13,643)
Gross profit/(loss)
31,425
(11,735)
Administrative expenses
(90,238)
(163,244)
Other operating income
2,031
3,018
Loss before taxation
(56,782)
(171,961)
Tax on loss
5
(32,441)
40,188
Loss for the financial year
(89,223)
(131,773)

The profit and loss account has been prepared on the basis that all operations are continuing operations.

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
6
1,706,947
1,720,909
Biological assets
7
99,219
99,219
1,806,166
1,820,128
Current assets
Debtors
8
64,012
67,472
Cash at bank and in hand
13,968
76,696
77,980
144,168
Creditors: amounts falling due within one year
9
(1,633,320)
(1,624,247)
Net current liabilities
(1,555,340)
(1,480,079)
Net assets
250,826
340,049
Capital and reserves
Called up share capital
11
268
268
Share premium account
776,825
776,825
Profit and loss reserves
(526,267)
(437,044)
Total equity
250,826
340,049
The financial statements were approved and signed by the director and authorised for issue on 27 March 2025
M Sheppard
Director
Company Registration No. 03894718
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2025
- 8 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 February 2023
268
776,825
(305,271)
471,822
Year ended 31 January 2024:
Loss and total comprehensive income for the year
-
-
(131,773)
(131,773)
Balance at 31 January 2024
268
776,825
(437,044)
340,049
Year ended 31 January 2025:
Loss and total comprehensive income for the year
-
-
(89,223)
(89,223)
Balance at 31 January 2025
268
776,825
(526,267)
250,826
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JANUARY 2025
- 9 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
14
(82,054)
(129,171)
Investing activities
Proceeds from disposal of tangible fixed assets
-
0
66,200
Net cash (used in)/generated from investing activities
-
66,200
Financing activities
Net movement on amounts owed to group undertaking
19,326
134,377
Net cash generated from financing activities
19,326
134,377
Net (decrease)/increase in cash and cash equivalents
(62,728)
71,406
Cash and cash equivalents at beginning of year
76,696
5,290
Cash and cash equivalents at end of year
13,968
76,696
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 10 -
1
Accounting policies
Company information

B S Sheppard & Granddaughters Nutrition Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 12A Princes Gate Mews, London, SW7 2PS.

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.

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

Notwithstanding the loss made in the year and the negative reserves at the balance sheet date, the accounts have been prepared on a going concern basis. The director is confident in the company's ability to raise finance and that ongoing financial support will be provided by the group headed by M&M Investment Company Ltd. The director is not aware of any reason why payment of the parent company debt would be demanded to the detriment of third party creditors. true

1.3
Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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
Freehold land and buildings are not depreciated and are stated at cost
Plant and equipment
5%-25% straight line
Fixtures and fittings
33% straight line

The non-depreciation of freehold land and buildings is a departure from the requirements of the Companies Act, but the directors consider it necessary for a true and fair view.

 

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.

1.5
Biological assets
Biological assets are held at acquisition and installation cost. Impairment reviews take place at a suitable frequency.
1.6
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 11 -
1.7
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of comprehensive income.

1.8
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.

1.9
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.

2
Turnover

The whole of the turnover is attributable to the principal activity of the business.

 

All turnover arose within the United Kingdom.

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 12 -
3
Operating loss
2025
2024
Operating loss for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
6,500
6,300
Depreciation of owned tangible fixed assets
2,782
23,870
Loss on disposal of tangible fixed assets
11,180
7,486
4
Employees

In the current and prior year, the company had no employees other than the director, who did not receive any remuneration.

5
Taxation
2025
2024
£
£
Deferred tax
Origination and reversal of timing differences
(1,446)
(40,188)
Adjustment in respect of prior periods
33,887
-
0
Total deferred tax
32,441
(40,188)

The actual charge/(credit) for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Loss before taxation
(56,782)
(171,961)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2024: 24.03%)
(14,196)
(41,322)
Tax effect of expenses that are not deductible in determining taxable profit
-
0
769
Group relief
12,750
-
0
Depreciation on assets not qualifying for tax allowances
-
0
1,926
Deferred tax adjustments in respect of prior years
33,887
(1,561)
Taxation charge/(credit) for the year
32,441
(40,188)
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 13 -
6
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 February 2024
1,706,947
65,554
2,463
1,774,964
Disposals
-
0
(15,567)
(2,463)
(18,030)
At 31 January 2025
1,706,947
49,987
-
0
1,756,934
Depreciation and impairment
At 1 February 2024
-
0
52,368
1,687
54,055
Depreciation charged in the year
-
0
2,782
-
0
2,782
Eliminated in respect of disposals
-
0
(5,163)
(1,687)
(6,850)
At 31 January 2025
-
0
49,987
-
0
49,987
Carrying amount
At 31 January 2025
1,706,947
-
0
-
0
1,706,947
At 31 January 2024
1,706,947
13,186
776
1,720,909
7
Biological assets
2025
£
Cost
Cost as at 31 January 2024
99,219
At 31 January 2025
99,219
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
29,507
-
0
Other debtors
151
677
29,658
677
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset (note 10)
34,354
66,795
Total debtors
64,012
67,472
B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 14 -
9
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
374
7,651
Other creditors
1,624,646
1,605,320
Accruals and deferred income
8,300
11,276
1,633,320
1,624,247
10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2025
2024
Balances:
£
£
Accelerated capital allowances
(27,850)
(22,837)
Tax losses
62,204
89,632
34,354
66,795
11
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
268
268
268
268

 

12
Related party transactions

M&M Investment Company Ltd ("MMIC") is the sole shareholder of the company. During the period, MMIC paid expenses of £1,545 (2024: £137,545) on behalf of the company and made cash advances totalling £20,000 (2024: £nil). They also collected customer receipts of £2,104 (2024: £4,131) on behalf of the company, and charged management fees of £nil (2024: £801). The amount due to MMIC as at the year end is £1,624,646 (2024: £1,605,159).

 

During the year, the company provided services to the Mark Sheppard Bare Trust 2017, of which M Sheppard is a trustee for £33,558 (2024: Nil). £29,507 was outstanding and is included in trade debtors as at the balance date.

B S SHEPPARD & GRANDDAUGHTERS NUTRITION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 15 -
13
Ultimate controlling party

The company is a wholly owned subsidiary of M&M Investment Company Ltd ("MMIC").

 

All MMIC shares are owned directly or indirectly by the Sheppard family. Hence, MMIC is under the control of Mark Sheppard by virtue of his direct and beneficial shareholdings in the company.

 

14
Cash absorbed by operations
2025
2024
£
£
Loss for the year after tax
(89,223)
(131,773)
Adjustments for:
Taxation charged/(credited)
32,441
(40,188)
Loss on disposal of tangible fixed assets
11,180
7,486
Depreciation and impairment of tangible fixed assets
2,782
23,870
Movements in working capital:
Decrease in stocks
-
0
1,640
(Increase)/decrease in debtors
(28,981)
3,053
(Decrease)/increase in creditors
(10,253)
6,741
Cash absorbed by operations
(82,054)
(129,171)
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