Company Registration No. SC359992 (Scotland)
GENIUS PEOPLE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
GENIUS PEOPLE LIMITED
COMPANY INFORMATION
Directors
J Thomson
C Mitchelson
J McEwan
Secretary
E Gallacher
Company number
SC359992
Registered office
1439 Cumbernauld Road
GLASGOW
G33 1AN
Accountants
Johnston Carmichael LLP
227 West George Street
Glasgow
G2 2ND
GENIUS PEOPLE LIMITED
CONTENTS
Page
Directors' report
1
Group profit and loss account
2
Group balance sheet
3
Company balance sheet
4 - 5
Group statement of changes in equity
6
Company statement of changes in equity
7
Notes to the group financial statements
8 - 16
GENIUS PEOPLE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2024

The directors present their annual report and financial statements for the year ended 31 July 2024.

Principal activities

The principal activity of the company continued to be that of recruitment and other consultancy services. The principal activity of the group was that of recruitment and other consultancy services as well as adult and other educational services.

Directors

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

J Thomson
C Mitchelson
J McEwan

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

On behalf of the board
J Thomson
Director
22 April 2025
- 1 -
GENIUS PEOPLE LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 JULY 2024
2024
2023
£
£
Turnover
1,175,770
742,788
Cost of sales
(1,111,513)
(887,516)
Gross profit/(loss)
64,257
(144,728)
Administrative expenses
(57,188)
(87,022)
Other operating income
-
995
Operating profit/(loss)
7,069
(230,755)
Interest payable and similar expenses
(596)
(839)
Profit/(loss) before taxation
6,473
(231,594)
Tax on profit/(loss)
-
0
-
0
Profit/(loss) for the financial year
6,473
(231,594)
Profit/(loss) for the financial year is all attributable to the owners of the parent company.
- 2 -
GENIUS PEOPLE LIMITED
GROUP BALANCE SHEET
AS AT 31 JULY 2024
31 July 2024
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,968
2,154
Current assets
Debtors
7
124,383
118,605
Cash at bank and in hand
81,726
25,183
206,109
143,788
Creditors: amounts falling due within one year
8
(620,730)
(552,068)
Net current liabilities
(414,621)
(408,280)
Total assets less current liabilities
(409,653)
(406,126)
Creditors: amounts falling due after more than one year
9
(8,333)
(18,333)
Net liabilities
(417,986)
(424,459)
Capital and reserves
Called up share capital
12
100
100
Profit and loss reserves
(418,086)
(424,559)
Total equity
(417,986)
(424,459)

For the financial year ended 31 July 2024 the group was entitled to exemption from audit under section 477 of the Companies Act 2006.

Directors' 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 by the board of directors and authorised for issue on 22 April 2025 and are signed on its behalf by:
22 April 2025
J Thomson
Director
Company Registration No. SC359992
- 3 -
GENIUS PEOPLE LIMITED
COMPANY BALANCE SHEET
AS AT 31 JULY 2024
31 July 2024
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,825
2,569
Investments
5
15,000
15,000
19,825
17,569
Current assets
Debtors
7
425,792
370,186
Cash at bank and in hand
63,561
17,557
489,353
387,743
Creditors: amounts falling due within one year
8
(613,905)
(543,655)
Net current liabilities
(124,552)
(155,912)
Total assets less current liabilities
(104,727)
(138,343)
Creditors: amounts falling due after more than one year
9
(8,333)
(18,333)
Net liabilities
(113,060)
(156,676)
Capital and reserves
Called up share capital
12
100
100
Profit and loss reserves
(113,160)
(156,776)
Total equity
(113,060)
(156,676)
- 4 -
GENIUS PEOPLE LIMITED
COMPANY BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024
31 July 2024

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 £43,616 (2023 - £180,822 loss).

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

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 22 April 2025 and are signed on its behalf by:
22 April 2025
J Thomson
Director
Company Registration No. SC359992
- 5 -
GENIUS PEOPLE LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2022
100
(192,965)
(192,865)
Year ended 31 July 2023:
Loss and total comprehensive expenditure for the year
-
(231,594)
(231,594)
Balance at 31 July 2023
100
(424,559)
(424,459)
Year ended 31 July 2024:
Profit and total comprehensive income for the year
-
6,473
6,473
Balance at 31 July 2024
100
(418,086)
(417,986)
- 6 -
GENIUS PEOPLE LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2022
100
24,046
24,146
Year ended 31 July 2023:
Loss and total comprehensive expenditure for the year
-
(180,822)
(180,822)
Balance at 31 July 2023
100
(156,776)
(156,676)
Year ended 31 July 2024:
Profit and total comprehensive income for the year
-
43,616
43,616
Balance at 31 July 2024
100
(113,160)
(113,060)
- 7 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
Company information

Genius People Limited ("the company") is a limited company domiciled and incorporated in Scotland. The registered office is 1439 Cumbernauld Road, Glasgow, G33 1AN.

 

The group consists of Genius People 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.

1.2
Business combinations

In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

 

The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.

 

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Basis of consolidation

The consolidated financial statements incorporate those of Genius People Limited and all of its subsidiaries (ie entities that the group controls through its power to govern the financial and operating policies so as to obtain economic benefits). Subsidiaries acquired during the year are consolidated using the purchase method. Their results are incorporated from the date that control passes.

 

All financial statements are made up to 31 July 2024. 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.

- 8 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
1.4
Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £417,986 The Company is supported through loans from the shareholders. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors and shareholders will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

1.5
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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 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 are recoverable.

1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 3 years.

1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% or 33% reducing balance
Computers
20% or 33% 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 recognised in the profit and loss account.

1.8
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 the profit and loss account.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and cash at bank.

- 9 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
1.10
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 certain 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, are measured at cost less impairment.

Impairment of financial assets

Financial assets 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 and loss account.

 

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 and loss account.

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.

- 10 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)

Basic financial liabilities

Basic financial liabilities, including certain creditors, 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 receipts 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.

Derecognition of financial liabilities

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

1.11
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.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

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
Share-based payments

Equity-settled share-based payment transactions are measured at fair value at the date of grant. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period if material, based on the Company’s estimate of shares that will eventually vest and adjusted for the effect of non-market-based vesting.

 

Fair value is measured by use of the Black-Scholes model which is considered by management to be the most appropriate method of valuation. The expected life used in the model has been adjusted, based on management’s best estimate, for the effects of non-transferability, exercise restrictions, and behavioural considerations.

 

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

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.

- 11 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
2
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 employees
12
12
12
12
3
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 August 2023 and 31 July 2024
17,007
Amortisation and impairment
At 1 August 2023 and 31 July 2024
17,007
Carrying amount
At 31 July 2024
-
0
At 31 July 2023
-
0
The company had no intangible fixed assets at 31 July 2024 or 31 July 2023.
4
Tangible fixed assets
Group
Plant and machinery etc
£
Cost
At 1 August 2023
8,327
Additions
3,920
At 31 July 2024
12,247
Depreciation and impairment
At 1 August 2023
6,173
Depreciation charged in the year
1,106
At 31 July 2024
7,279
Carrying amount
At 31 July 2024
4,968
At 31 July 2023
2,154
- 12 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
4
Tangible fixed assets
(Continued)
Company
Plant and machinery etc
£
Cost
At 1 August 2023
7,661
Additions
3,165
At 31 July 2024
10,826
Depreciation and impairment
At 1 August 2023
5,092
Depreciation charged in the year
909
At 31 July 2024
6,001
Carrying amount
At 31 July 2024
4,825
At 31 July 2023
2,569
5
Fixed asset investments
Group
Company
2024
2023
2024
2023
£
£
£
£
Investments
-
0
-
0
15,000
15,000
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 August 2023 and 31 July 2024
15,000
Carrying amount
At 31 July 2024
15,000
At 31 July 2023
15,000
- 13 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
6
Subsidiaries

Details of the company's subsidiaries at 31 July 2024 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Genius Education Limited
1
Education Services
Ordinary
100

1. Pannone Corporate LLP, 378-380 Deansgate, Deansgate, Manchester, England, M3 4LY.

7
Debtors
Group
Company
2024
2023
2024
2023
Amounts falling due within one year:
£
£
£
£
Trade debtors
7,050
3,694
6,372
2,572
Amounts owed by group undertakings
-
0
-
0
347,060
300,301
Other debtors
66,832
64,410
41,085
36,038
73,882
68,104
394,517
338,911
Amounts falling due after more than one year:
Deferred tax asset
50,501
50,501
31,275
31,275
Total debtors
124,383
118,605
425,792
370,186
8
Creditors: amounts falling due within one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Bank loans
10,000
10,000
10,000
10,000
Trade creditors
7,030
10,863
3,066
5,420
Taxation and social security
7,950
7,518
7,950
7,518
Other creditors
595,750
523,687
592,889
520,717
620,730
552,068
613,905
543,655
9
Creditors: amounts falling due after more than one year
Group
Company
2024
2023
2024
2023
£
£
£
£
Bank loans
8,333
18,333
8,333
18,333
- 14 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
10
Loans and overdrafts
Group
Company
2024
2023
2024
2023
£
£
£
£
Bank loans
18,333
28,333
18,333
28,333
Payable within one year
10,000
10,000
10,000
10,000
Payable after one year
8,333
18,333
8,333
18,333
11
Share-based payment transactions

The Company has an HMRC approved share option scheme for employees.

Options are exercisable at a price equal to the estimated fair value of the Company’s shares on the date of grant. Options are forfeited if the employee leaves the Company before the options vest.

Details of the share options outstanding during the financial year are as follows:

Group and company
Number of share options
Weighted average exercise price
2024
2023
2024
2023
Number
Number
£
£
Outstanding at 1 August 2023 and 31 July 2024
940
940
5.79
5.79
Exercisable at 31 July 2024
-
-
-
-

The fair value of the share options at the grant date was calculated using the Black-Scholes model, which is considered to be the most appropriate generally accepted valuation method of measuring fair value.

The Black-Scholes model is considered to apply the most appropriate valuation method due to the relatively short contractual lives of the options and the requirement to exercise within a short period after the employee becomes entitled to the shares (the “vesting date”).

The expected life used in the model has been adjusted, based on management’s best estimate, for the effect of non-transferability, exercise restrictions, and behavioural considerations.

The share options are of equity-settled EMI options and have a maximum term of 10 years.

12
Share capital
Group and company
2024
2023
Ordinary share capital
£
£
Issued and fully paid
10,000 Ordinary Shares of 1p each
100
100

 

- 15 -
GENIUS PEOPLE LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
13
Related party transactions
Transactions with related parties

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

Sales
2024
2023
£
£
Company
Other related parties
154,844
88,011

The following amounts were outstanding at the reporting end date:

Amounts due to related parties
2024
2023
Balance
Balance
£
£
Company
Other related parties
538,249
500,388

The following amounts were outstanding at the reporting end date:

Amounts due from related parties
2024
2023
Balance
Balance
£
£
Company
Other related parties
347,060
300,301

 

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