Company registration number 10385861 (England and Wales)
ALIGN PROPERTY PARTNERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
ALIGN PROPERTY PARTNERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 14
ALIGN PROPERTY PARTNERS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
79,154
10,604
Tangible assets
5
182,112
225,077
261,266
235,681
Current assets
Debtors
6
3,149,471
1,522,385
Cash at bank and in hand
2,674,191
1,901,322
5,823,662
3,423,707
Creditors: amounts falling due within one year
7
(3,292,596)
(870,505)
Net current assets
2,531,066
2,553,202
Total assets less current liabilities
2,792,332
2,788,883
Provisions for liabilities
(42,947)
(31,641)
Net assets excluding pension liability
2,749,385
2,757,242
Defined benefit pension liability
8
-
0
-
0
Net assets
2,749,385
2,757,242
Capital and reserves
Called up share capital
9
500,000
500,000
Profit and loss reserves
2,249,385
2,257,242
Total equity
2,749,385
2,757,242
ALIGN PROPERTY PARTNERS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024
31 March 2024
- 2 -

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

The 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 28 February 2025 and are signed on its behalf by:
Mr R Walton
Director
Company registration number 10385861 (England and Wales)
ALIGN PROPERTY PARTNERS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2022
500,000
1,863,926
2,363,926
Year ended 31 March 2023:
Profit for the year
-
1,426,316
1,426,316
Other comprehensive income:
Actuarial gains on defined benefit plans
-
(533,000)
(533,000)
Total comprehensive income for the year
-
0
893,316
893,316
Dividends
-
(500,000)
(500,000)
Balance at 31 March 2023
500,000
2,257,242
2,757,242
Year ended 31 March 2024:
Profit for the year
-
770,143
770,143
Other comprehensive income:
Actuarial gains on defined benefit plans
-
657,000
657,000
Total comprehensive income for the year
-
0
1,427,143
1,427,143
Dividends
-
(1,435,000)
(1,435,000)
Balance at 31 March 2024
500,000
2,249,385
2,749,385
ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
1
Accounting policies
Company information

Align Property Partners Limited is a private company limited by shares incorporated in England and Wales. The registered office is County Hall, Racecourse Lane, Northallerton, DL7 8AD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has prepared budgets to March 2026 and up to date management accounts. At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue 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.

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 deliverables produced against nationally recognised “Royal Institute of British Architects” standards, as a proportion of the total completed stage. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

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.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

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:

Software
Straight line over 4 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.

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 5 -

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
Straight line over 4 years
ICT
Straight line over 4 years

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
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.

1.7
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. Cash also includes amounts held on behalf of the company by North Yorkshire Council.

1.8
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.

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 6 -
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.

1.9
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.

1.10
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.

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 7 -
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.

1.11
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.

1.12
Retirement benefits

The majority of employees are members of a defined contribution scheme administered by the Royal London Mutual Insurance Society Limited on behalf of the company. Employer contributions and costs of operating the scheme are recorded as revenue expenditure in the Profit and Loss account.

Three employees are members of a defined benefit pension scheme, the Local Government Pension

Scheme.

The regular cost of providing retirement pensions and related benefits is charged to the profit and loss account over the employees' service lives on the basis of a constant percentage of earnings. Any difference between the charge to the profit and loss account and the contributions paid to the scheme is shown as an asset or liability in the balance sheet. The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the year as a result of contribution and benefit payments. The net interest is recognised in profit or loss as other finance revenue or cost.

Re-measurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other comprehensive income in the period in which they occur and are not reclassified to profit and loss in subsequent periods. The defined net benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.

 

 

 

 

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 8 -
1.13
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 leases asset are consumed.

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 included in profit or loss.

2
Employees

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

2024
2023
Number
Number
Total
108
98
3
Directors' remuneration
2024
2023
£
£
Remuneration paid to directors
85,978
116,471

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2023 - 1).

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
4
Intangible fixed assets
Software
£
Cost
At 1 April 2023
10,830
Additions
76,019
At 31 March 2024
86,849
Amortisation and impairment
At 1 April 2023
226
Amortisation charged for the year
7,469
At 31 March 2024
7,695
Carrying amount
At 31 March 2024
79,154
At 31 March 2023
10,604
5
Tangible fixed assets
Fixtures and fittings
ICT
Total
£
£
£
Cost
At 1 April 2023
21,947
536,143
558,090
Additions
2,264
34,892
37,156
At 31 March 2024
24,211
571,035
595,246
Depreciation and impairment
At 1 April 2023
17,389
315,624
333,013
Depreciation charged in the year
1,734
78,387
80,121
At 31 March 2024
19,123
394,011
413,134
Carrying amount
At 31 March 2024
5,088
177,024
182,112
At 31 March 2023
4,558
220,519
225,077
ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
567,823
449,262
Corporation tax recoverable
8,153
8,153
Amounts owed by group undertakings
1,959,690
129,205
Other debtors
613,805
935,765
3,149,471
1,522,385

Included within trade debtors is £479,131 (2023: £273,378) due from local authorities.

 

Included within other debtors is £254,854 (2023: £222,108) due from group entities and £Nil (2023: £93,347) due from local authorities.

7
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
210,030
141,162
Amounts owed to group undertakings
93,756
196,256
Taxation and social security
374,183
381,116
Other creditors
2,614,627
151,971
3,292,596
870,505

Included within other creditors is £2,526,176 (2023: £30,969) due to group entities and £53,440 (2023: £12,150) due to local authorities.

8
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
208,749
210,204

The majority of employees are members of a defined benefit contribution scheme administered by the Royal London Mutual Insurance Society Limited on behalf of the company. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in other creditors in the balance sheet, and at the year end amounted to £2,696 (2023: £44,383) . The assets of the plan are held separately from the Company in independently administered funds.

Defined benefit schemes

Three employees are members of a defined benefit pension scheme, the Local Government Pension Scheme, administered by North Yorkshire Council.

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8
Retirement benefit schemes
(Continued)
- 11 -
2024
2023
Key assumptions
%
%
Discount rate
5.0
4.6
Expected rate of increase of pensions in payment
2.5
2.6
Expected rate of salary increases
3.75
3.85
Mortality assumptions
2024
2023

Assumed life expectations on retirement at age 65:

Years
Years
Retiring today
- Males
22.0
22.6
- Females
24.5
25
Retiring in 20 years
- Males
22.9
23.5
- Females
25.5
26
Amounts recognised in the profit and loss account
2024
2023
Costs/(income):
£
£
Current service cost
13,000
36,000
Net interest on net defined benefit liability/(asset)
(18,000)
(15,000)
Total costs/(income)
(5,000)
21,000
Amounts recognised in other comprehensive income
2024
2023
Costs/(income):
£
£
Actual return on scheme assets
(18,000)
421,000
Less: calculated interest element
45,000
51,000
Return on scheme assets excluding interest income
27,000
472,000
Actuarial changes related to obligations
(83,000)
(540,000)
Effect of changes in the amount of surplus that is not recoverable
(601,000)
601,000
Total costs/(income)
(657,000)
533,000
ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8
Retirement benefit schemes
(Continued)
- 12 -

The amounts included in the balance sheet arising from the company's obligations in respect of defined benefit plans are as follows:

2024
2023
Liabilities/(assets):
£
£
Present value of defined benefit obligations
-
882,000
Fair value of plan assets
-
(1,483,000)
Deficit/(surplus) in scheme
-
(601,000)
Restriction on scheme assets
-
601,000
Total liability recognised
-
-

The net pension surplus for the company at 31 March 2023, assessed in accordance with FRS 102, was not recognised in the balance sheet as the company is unable to recover this surplus from the pension scheme.

2024
Movements in the present value of defined benefit obligations
£
Liabilities at 1 April 2023
882,000
Current service cost
13,000
Plan introductions, changes, curtailments and settlements
(838,000)
Benefits paid
(5,000)
Contributions from scheme members
4,000
Actuarial gains and losses
(83,000)
Interest cost
27,000
At 31 March 2024
-

The defined benefit obligations arise from plans which are wholly or partly funded.

2024
Movements in the fair value of plan assets
£
Fair value of assets at 1 April 2023
1,483,000
Interest income
45,000
Return on plan assets (excluding amounts included in net interest)
(27,000)
Plan introductions, changes, curtailments and settlements
(1,523,000)
Benefits paid
(5,000)
Contributions by the employer
23,000
Contributions by scheme members
4,000
At 31 March 2024
-

The actual return on plan assets was £18,000 (2023 - £421,000).

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8
Retirement benefit schemes
(Continued)
- 13 -
2024
2023
Fair value of plan assets
£
£
Equity instruments
-
772,000
Debt instruments
-
349,000
Property
-
95,000
Cash
-
21,000
Other
-
246,000
-
1,483,000
9
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
500,000
500,000
500,000
500,000
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
£
£
50,880
81,469
11
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2024
2023
2024
2023
£
£
£
£
Entities with control, joint control or significant influence over the company
-
0
23,877
500
1,570
Other information

Advantage has been taken of the exemption in FRS102 from disclosing transactions with other members of the group wholly owned by North Yorkshire Council.

ALIGN PROPERTY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
12
Parent company

North Yorkshire Council, County Hall, Northallerton, North Yorkshire, DL7 8AD owned 100% of the shares in the company throughout the current year.

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