Company registration number 03739922 (England and Wales)
THE BURGER MANUFACTURING COMPANY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
THE BURGER MANUFACTURING COMPANY LIMITED
COMPANY INFORMATION
Directors
S J Wells
A D Sparks
Secretary
S J Wells
Company number
03739922
Registered office
Unit 3 Llanelwedd
Builth Wells
Powys
LD2 3UA
Auditor
FMCB
3rd Floor Hathaway House
Popes Drive
Finchley
London
N3 1QF
Business address
Wyeside Enterprise Park
Llanelwedd
Builth Wells
Powys
LD2 3UA
THE BURGER MANUFACTURING COMPANY LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 16
THE BURGER MANUFACTURING COMPANY LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The directors present the strategic report for the year ended 30 September 2024.

Review of the business

The principal activity of The Burger Manufacturing Company Limited is the manufacture and sale of burgers through wholesalers to the fast food market. The company is a wholly owned subsidiary of Sparks Catering Butchers Limited.

Turnover in the year was £22,888,523 (2023: £22,999,046) of which 43% (2023: 43%) was to Sparks Catering Butchers Limited.

The profitability of the company increased in the year due to rises in unit sales prices which positively impacted the margin. The company increased sales prices to combat the raw material price rises in 2022 and 2023 but the demand for the product remains very strong.

We have a strong experienced team in place and work closely with our customers and suppliers to ensure we continue to deliver quality and value.

 

Great emphasis is placed on the quality of burgers as this is central to the company’s profitability and existence. Meat is sourced only from approved BRC plants within the EU, it is fully traceable and only the best cuts are purchased. Great care is taken in the manufacturing process to ensure the quality and integrity of the end product.

 

At 30 September 2024 the directors consider the company to have a sound balance sheet. The company will continue to invest in its business to ensure it remains efficient, profitable and meets the needs of its customers.

Key performance indicators

Key performance indicators used by the company include sales, gross profit percentage, expenses ratios and profit before tax percentages.

On behalf of the board

A D Sparks
Director
13 June 2025
THE BURGER MANUFACTURING COMPANY LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -

The directors present their annual report and financial statements for the year ended 30 September 2024.

Principal activities
The principal activity of the company was that of operating a burger manufacturing facility.
Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

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

S J Wells
A D Sparks
Financial instruments
Liquidity risk

The company had cash at bank and in hand of £7,169,016 as at 30 September 2024. The directors consider that the company has sufficient liquid resources to meet the operating needs of the business for the foreseeable future.

Credit risk

Investments of cash surpluses and borrowings are made through banks and companies which must fulfil credit rating criteria.

 

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are monitored on an ongoing basis and provision is made for doubtful debts where necessary.

Auditor

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

Statement of directors' responsibilities

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

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors must not approve the financial statements unless they are 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 directors are required to:

The directors are 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. They are 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.

THE BURGER MANUFACTURING COMPANY LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
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.

Medium-sized companies exemption

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

On behalf of the board
A D Sparks
Director
13 June 2025
THE BURGER MANUFACTURING COMPANY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE BURGER MANUFACTURING COMPANY LIMITED
- 4 -
Opinion

We have audited the financial statements of The Burger Manufacturing Company Limited (the 'company') for the year ended 30 September 2024 which comprise the statement of comprehensive income, the balance sheet, 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).

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 directors' 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 directors 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 directors are 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:

THE BURGER MANUFACTURING COMPANY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE BURGER MANUFACTURING COMPANY LIMITED (CONTINUED)
- 5 -
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 strategic report or the directors' 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 directors

As explained more fully in the directors' responsibilities statement, the directors are 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 directors determine 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 directors are 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 directors either intend to liquidate the company or to cease operations, or have 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

 

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered information including the following:

 

THE BURGER MANUFACTURING COMPANY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE BURGER MANUFACTURING COMPANY LIMITED (CONTINUED)
- 6 -

As a result of considering the above we use audit procedures to respond to any potential risks. Procedures used include the following:

 

 

In addition to the above procedures the engagement team remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

 

There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

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.

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.

Suzanne Freeda BA FCA (Senior Statutory Auditor)
For and on behalf of FMCB, Statutory Auditor
Chartered Accountants
3rd Floor Hathaway House
Popes Drive
Finchley
London
N3 1QF
18 June 2025
THE BURGER MANUFACTURING COMPANY LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
2024
2023
Notes
£
£
Turnover
3
22,888,523
22,999,046
Cost of sales
(16,629,089)
(19,730,210)
Gross profit
6,259,434
3,268,836
Distribution costs
(401,655)
(413,008)
Administrative expenses
(1,758,943)
(1,687,815)
Operating profit
4
4,098,836
1,168,013
Interest receivable and similar income
6
116,287
22,927
Profit before taxation
4,215,123
1,190,940
Tax on profit
7
(1,122,371)
(333,491)
Profit for the financial year
3,092,752
857,449

The Statement of Comprehensive Income has been prepared on the basis that all operations are continuing operations.

THE BURGER MANUFACTURING COMPANY LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
30 September 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
8
3,447,211
3,680,378
Current assets
Stocks
9
1,841,635
1,848,667
Debtors
10
1,800,212
1,804,493
Cash at bank and in hand
7,169,016
3,817,465
10,810,863
7,470,625
Creditors: amounts falling due within one year
11
(1,413,696)
(1,412,204)
Net current assets
9,397,167
6,058,421
Total assets less current liabilities
12,844,378
9,738,799
Provisions for liabilities
Deferred tax liability
12
314,102
301,275
(314,102)
(301,275)
Net assets
12,530,276
9,437,524
Capital and reserves
Called up share capital
14
500,000
500,000
Profit and loss reserves
15
12,030,276
8,937,524
Total equity
12,530,276
9,437,524

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 13 June 2025 and are signed on its behalf by:
S J Wells
A D Sparks
Director
Director
Company registration number 03739922 (England and Wales)
THE BURGER MANUFACTURING COMPANY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 9 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 October 2022
500,000
8,080,075
8,580,075
Year ended 30 September 2023:
Profit and total comprehensive income
-
857,449
857,449
Balance at 30 September 2023
500,000
8,937,524
9,437,524
Year ended 30 September 2024:
Profit and total comprehensive income
-
3,092,752
3,092,752
Balance at 30 September 2024
500,000
12,030,276
12,530,276
THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 10 -
1
Accounting policies
Company information

The Burger Manufacturing Company Limited is a company limited by shares incorporated in England and Wales (Registration No. 03739922). The registered office is Unit 3 Llanelwedd, Builth Wells, Powys, LD2 3UA.

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 pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS102, being the member of a group where the parent of that group prepares publicly available consolidated financial statements which includes this company. The company has therefore taken advantage of exemptions from the following disclosures: presentation of a statement of cash flow, disclosure of basic financial instruments and compensation for key management personnel.

1.2
Going concern

Atruet 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 represents amounts receivable for goods net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
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
4%/8% straight line
Plant and machinery
6.7%/20%  straight line/reducing balance
Fixtures, fittings & equipment
20% 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.

THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 11 -
1.5
Impairment of fixed assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered a material impairment loss. If a material impairment loss arises then it is recognised in the statement of comprehensive income.

 

1.6
Stocks

Stocks are stated at the lower of cost and net realisable value after making due allowance for impairment losses on obsolete and slow moving items. Impairment losses are recognised in the statement of comprehensive income.

1.7
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. 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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Estimation of useful life

The charge for depreciation is derived after determining an estimate of an asset’s expected useful life and the expected residual value at the end of its life. Increasing an asset’s expected life or its residual value would result in a reduced depreciation charge in the profit and loss account. The useful lives and residual values of the assets are determined by management at the time the asset is acquired and reviewed annually for appropriateness. The lives are based on historical experience with similar assets as well as anticipation of future events which may impact their life.

THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 12 -
3
Turnover and other revenue

An analysis of the company's turnover is as follows:

2024
2023
£
£
Turnover analysed by class of business
Parent undertaking
9,837,324
9,790,840
Other
13,051,199
13,208,206
22,888,523
22,999,046
2024
2023
£
£
Turnover analysed by geographical market
United Kingdom
22,864,763
22,986,120
Europe
23,760
12,926
22,888,523
22,999,046
2024
2023
£
£
Other revenue
Interest income
116,287
22,927
4
Operating profit
2024
2023
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
36,000
31,846
Depreciation of owned tangible fixed assets
341,618
334,197
5
Employees

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

2024
2023
Number
Number
Management, sales & administration
12
12
Manufacturing
42
43
Total
54
55
THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
5
Employees
(Continued)
- 13 -

Their aggregate remuneration comprised:

2024
2023
£
£
Wages and salaries
1,576,067
1,411,108
Social security costs
148,846
126,368
Pension costs
33,218
29,131
1,758,131
1,566,607
6
Interest receivable and similar income
2024
2023
£
£
Interest income
Interest on bank deposits
107,897
22,927
Other interest income
8,390
-
0
Total income
116,287
22,927
7
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
1,111,159
325,716
Adjustments in respect of prior periods
(1,616)
-
0
Total current tax
1,109,543
325,716
Deferred tax
Origination and reversal of timing differences
12,828
7,775
Total tax charge
1,122,371
333,491
THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
7
Taxation
(Continued)
- 14 -

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

2024
2023
£
£
Profit before taxation
4,215,123
1,190,940
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2023: 22.01%)
1,053,781
262,102
Tax effect of expenses that are not deductible in determining taxable profit
368
-
0
Adjustments in respect of prior years
(1,616)
-
0
Permanent capital allowances in excess of depreciation
(28,394)
(9,939)
Depreciation on assets not qualifying for tax allowances
85,404
73,553
Movement in deferred tax
12,828
7,775
Taxation charge for the year
1,122,371
333,491
8
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
£
Cost
At 1 October 2023
3,528,290
3,867,005
47,149
7,442,444
Additions
-
0
108,451
-
0
108,451
At 30 September 2024
3,528,290
3,975,456
47,149
7,550,895
Depreciation and impairment
At 1 October 2023
1,245,314
2,469,956
46,796
3,762,066
Depreciation charged in the year
115,521
226,026
71
341,618
At 30 September 2024
1,360,835
2,695,982
46,867
4,103,684
Carrying amount
At 30 September 2024
2,167,455
1,279,474
282
3,447,211
At 30 September 2023
2,282,976
1,397,049
353
3,680,378
THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 15 -
9
Stocks
2024
2023
£
£
Raw materials and consumables
869,661
930,065
Finished goods and goods for resale
971,974
918,602
1,841,635
1,848,667
10
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,137,830
1,288,282
Amounts owed by group undertakings
566,575
466,864
Other debtors
45,648
39,100
Prepayments and accrued income
50,159
10,247
1,800,212
1,804,493
11
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
722,730
985,709
Corporation tax
581,159
325,716
Other taxation and social security
52,806
32,467
Other creditors
9,406
5,561
Accruals and deferred income
47,595
62,751
1,413,696
1,412,204
12
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2024
2023
Balances:
£
£
Accelerated capital allowances
314,102
301,275
THE BURGER MANUFACTURING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
12
Deferred taxation
(Continued)
- 16 -
2024
Movements in the year:
£
Liability at 1 October 2023
301,275
Charge to profit or loss
12,827
Liability at 30 September 2024
314,102
13
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
33,218
29,131

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

14
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
15
Profit and loss reserves
2024
2023
£
£
At the beginning of the year
8,937,524
8,080,075
Adjusted balance
8,937,524
8,080,075
Profit for the year
3,092,752
857,449
At the end of the year
12,030,276
8,937,524
16
Related party transactions

The company has applied Section 33.1A of FRS 102: Related Party Disclosures, which enables it to exclude disclosure of transactions with its parent, Sparks Catering Butchers Limited.

17
Ultimate controlling party

The company is a wholly owned subsidiary of Sparks Catering Butchers Limited, a company registered in England and Wales. Sparks Catering Butchers Limited is also the ultimate parent undertaking. Consolidated financial statements are prepared by the parent undertaking and these can be obtained from Unit 3, Delta Park, Millmarsh Lane Enfield Middlesex EN3 7QJ.

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