Company registration number 09644698 (England and Wales)
THE WIGGETT GROUP LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
THE WIGGETT GROUP LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
3 - 12
THE WIGGETT GROUP LTD
STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024
30 June 2024
- 1 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,964,549
1,498,693
Investments
5
401,000
2,365,549
1,498,693
Current assets
Stocks
41,000
1,250
Debtors
6
2,624,088
557,830
Cash at bank and in hand
1,302,602
1,251,787
3,967,690
1,810,867
Creditors: amounts falling due within one year
7
(2,525,889)
(1,678,861)
Net current assets
1,441,801
132,006
Total assets less current liabilities
3,807,350
1,630,699
Creditors: amounts falling due after more than one year
8
(977,790)
(1,097,918)
Provisions for liabilities
(220,112)
(227,094)
Net assets
2,609,448
305,687
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
2,609,348
305,587
Total equity
2,609,448
305,687
The director of the company has elected not to include a copy of the income statement within the financial statements.true
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 27 March 2025
Mr R K Wiggett
Director
Company Registration No. 09644698
THE WIGGETT GROUP LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
As restated for the period ended 30 June 2023:
Balance at 1 July 2022
100
180,000
1,874,343
2,054,443
Effect of prior period adjustments
-
(332,792)
(332,792)
As restated
100
180,000
1,541,551
1,721,651
Year ended 30 June 2023:
Loss and total comprehensive income for the year
-
-
(977,805)
(977,805)
Dividends
-
-
(258,159)
(258,159)
Other movements
-
(180,000)
-
(180,000)
Balance at 30 June 2023
100
305,587
305,687
Year ended 30 June 2024:
Profit and total comprehensive income for the year
-
-
3,655,054
3,655,054
Dividends
-
-
(1,351,293)
(1,351,293)
Balance at 30 June 2024
100
2,609,348
2,609,448
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -
1
Accounting policies
Company information
The Wiggett Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is as detailed on the company information page.
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
Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
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.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
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.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
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.
THE WIGGETT GROUP 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:
Land and buildings
2% Straight line
Leasehold improvements
10% straight line
Plant and equipment
25% reducing balance
Computers
20% Straight line
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 credited or charged to profit or loss.
1.5
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.
1.6
Impairment of fixed assets
At each reporting period end date, the company 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.
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 WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 5 -
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.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
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 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 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 statement of financial position 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.
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.
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 6 -
1.10
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.11
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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 income statement, 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.
1.12
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.
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 statement of financial position 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 WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 7 -
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 leases asset are consumed.
2
Judgements and key sources of estimation uncertainty
In the application of the company’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 company during the year was:
2024
2023
Number
Number
Total
78
49
4
Tangible fixed assets
Land and buildings
Leasehold improvements
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 July 2023
168,008
626,670
127,028
1,216,151
2,137,857
Additions
225,038
109,684
573,100
907,822
Other movements
101,830
101,830
Transfers
(401,000)
(401,000)
At 30 June 2024
168,008
225,038
626,670
236,712
1,490,081
2,746,509
Depreciation and impairment
At 1 July 2023
76,898
390,117
66,920
105,229
639,164
Depreciation charged in the year
1,822
9,893
59,138
41,823
30,120
142,796
At 30 June 2024
78,720
9,893
449,255
108,743
135,349
781,960
Carrying amount
At 30 June 2024
89,288
215,145
177,415
127,969
1,354,732
1,964,549
At 30 June 2023
91,110
236,553
60,108
1,110,922
1,498,693
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 8 -
5
Fixed asset investments
2024
2023
£
£
Vehicles
401,000
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 July 2023
-
Additions
401,000
At 30 June 2024
401,000
Carrying amount
At 30 June 2024
401,000
At 30 June 2023
-
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,144,303
443,360
Other debtors
626,581
114,470
Prepayments and accrued income
853,204
2,624,088
557,830
7
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
201,221
129,618
Trade creditors
475,925
170,317
Corporation tax
400,899
332,792
Other taxation and social security
615,712
579,154
Other creditors
832,132
466,980
2,525,889
1,678,861
Within other creditors is a balance of £276,791 in relation to finance leases on motor vehicles owned by the company.
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 9 -
8
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
115,833
Other creditors
861,957
1,097,918
977,790
1,097,918
Within other creditors is a balance of £861,957 in relation to finance leases on motor vehicles owned by the company.
9
Audit report information
As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:
The auditor's report was qualified and the auditor reported as follows:
Qualified opinion on financial statements
We have audited the financial statements of The Wiggett Group Ltd (the 'company') for the year ended 30 June 2024 which comprise , the statement of financial position, the statement of changes in equity 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).
Basis for qualified opinion
We were unable to obtain sufficient records to support the prior period results of the company. As such, limited comfort was taken from the comparative figures included within the financial statements.
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 qualified opinion.
Senior Statutory Auditor:
Julian Golding
Statutory Auditor:
Azets Audit Services
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 10 -
10
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2024
2023
£
£
Within one year
325,134
Between two and five years
437,055
In over five years
127,990
890,179
11
Prior period adjustment
Changes to the statement of financial position
As previously reported
Adjustment
As restated at 30 Jun 2023
£
£
£
Current assets
Stocks
206,887
(205,637)
1,250
Debtors due within one year
2,591,115
(2,033,285)
557,830
Creditors due within one year
Loans and overdrafts
(300,117)
170,499
(129,618)
Taxation
(887,076)
(24,870)
(911,946)
Other creditors
(274,118)
(363,179)
(637,297)
Creditors due after one year
Other creditors
(393,695)
(704,223)
(1,097,918)
Provisions for liabilities
Deferred tax
-
(227,094)
(227,094)
Net assets
3,693,476
(3,387,789)
305,687
Capital and reserves
Revaluation reserve
180,000
(180,000)
Profit and loss reserves
3,513,376
(3,207,789)
305,587
Total equity
3,693,476
(3,387,789)
305,687
Changes to the income statement
As previously reported
Adjustment
As restated
Period ended 30 June 2023
£
£
£
Administrative expenses
(1,868,716)
(2,647,903)
(4,516,619)
Taxation
(332,792)
(227,094)
(559,886)
Profit/(loss) for the financial period
1,897,192
(2,874,997)
(977,805)
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
11
Prior period adjustment
(Continued)
- 11 -
Reconciliation of changes in equity
1 July
30 June
2022
2023
£
£
Adjustments to prior year
Correction of lease liability
-
(704,223)
Correction of loan liability
-
170,499
Correction of other creditors
-
(364,385)
Correction of overstated trade debtors
-
(1,838,627)
Correction of other debtors
-
114,470
Correction of stock value
-
(205,637)
Restate prior year VAT creditor
-
(332,792)
Recognise PY Deferred tax
-
(227,094)
Total adjustments
-
(3,387,789)
Equity as previously reported
-
3,693,476
Equity as adjusted
-
305,687
Analysis of the effect upon equity
Revaluation reserve
-
(180,000)
Profit and loss reserves
-
(3,207,789)
-
(3,387,789)
Reconciliation of changes in profit/(loss) for the previous financial period
2023
£
Adjustments to prior year
Correction of lease liability
(704,223)
Correction of loan liability
170,499
Correction of other creditors
(364,385)
Correction of overstated trade debtors
(1,838,627)
Correction of other debtors
114,470
Correction of stock value
(205,637)
Recognise PY Deferred tax
(227,094)
Correction of PY revaluation reserve
180,000
Total adjustments
(2,874,997)
Profit as previously reported
1,897,192
Loss as adjusted
(977,805)
Notes to reconciliation
THE WIGGETT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
11
Prior period adjustment
(Continued)
- 12 -
The accounts as at 30th June 2023 had not been audited and on review were materially misstated, as outlined per the reconciliations above. Values within trade debtors, stock, loans and other creditors were corrected, with the impact of such corrections accounted for through the profit and loss account with the exception of a £332k VAT understatement which was accounted for through equity only.
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