Company registration number 07072558 (England and Wales)
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2021
PAGES FOR FILING WITH REGISTRAR
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
CONTENTS
Page
Balance sheet
2 - 3
Notes to the financial statements
4 - 12
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 1 -
Year
Period
ended
ended
30 September
30 September
2021
2020
£
£
Turnover
1,019,699
3,704,456
Cost of sales
(1,009,102)
(4,674,196)
Gross profit/(loss)
10,597
(969,740)
Administrative expenses
(319,284)
(591,523)
Other operating income
65,786
40,677
Operating loss
(242,901)
(1,520,586)
Interest payable and similar expenses
109,287
(315,092)
Amounts written off investments
1,917,190
Profit/(loss) before taxation
1,783,576
(1,835,678)
Tax on profit/(loss)
Profit/(loss) for the financial year
1,783,576
(1,835,678)
The profit and loss account has been prepared on the basis that all operations are continuing operations.
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2021
30 September 2021
- 2 -
2021
2020
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3,188
13,757
Tangible assets
4
53,963
107,969
57,151
121,726
Current assets
Debtors
5
703,879
1,572,846
Cash at bank and in hand
12,575
37,216
716,454
1,610,062
Creditors: amounts falling due within one year
6
(452,079)
(494,011)
Net current assets
264,375
1,116,051
Total assets less current liabilities
321,526
1,237,777
Creditors: amounts falling due after more than one year
7
(194,380)
(2,894,207)
Provisions for liabilities
(13,456)
(13,456)
Net assets/(liabilities)
113,690
(1,669,886)
Capital and reserves
Called up share capital
8
95
95
Capital redemption reserve
10
10
Profit and loss reserves
113,585
(1,669,991)
Total equity
113,690
(1,669,886)
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2021
30 September 2021
- 3 -
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.
true
For the financial year ended 30 September 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
T
he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
.
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 30 June 2022
Mr A R H Leslie
Director
Company Registration No. 07072558
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 4 -
1
Accounting policies
Company information
Apex Construction and Developments Limited is a
private
company
limited by shares
incorporated in
England and Wales
.
The registered office is
56b High Street, Tarporley, Cheshire, CW6 0AG.
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 a
mounts
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
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
recover
ed
.
1.3
Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses 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
five years
.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 5 -
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:
Patents and licences
Patents and licences are being amortised evenly over their useful life of ten 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.
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:
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
15% on reducing balance
Motor vehicles
25% on reducing balance
Improvements to property
25% on cost
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.
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 6 -
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.
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.
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
paymen
ts 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. A
m
ounts 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.
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
1
Accounting policies
(Continued)
- 7 -
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
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.
1.11
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12
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 balance sheet 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.
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 lease
s
asset are consumed.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2021
2020
Number
Number
Total
4
8
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 8 -
3
Intangible fixed assets
Goodwill
Patents and licences
Total
£
£
£
Cost
At 1 October 2020 and 30 September 2021
100,000
5,688
105,688
Amortisation and impairment
At 1 October 2020
90,000
1,931
91,931
Amortisation charged for the year
10,000
569
10,569
At 30 September 2021
100,000
2,500
102,500
Carrying amount
At 30 September 2021
3,188
3,188
At 30 September 2020
10,000
3,757
13,757
4
Tangible fixed assets
Plant and machinery etc
Improvements to property
Total
£
£
£
Cost
At 1 October 2020
228,048
7,112
235,160
Disposals
(98,676)
(7,112)
(105,788)
At 30 September 2021
129,372
129,372
Depreciation and impairment
At 1 October 2020
123,982
3,209
127,191
Depreciation charged in the year
15,492
15,492
Eliminated in respect of disposals
(64,065)
(3,209)
(67,274)
At 30 September 2021
75,409
75,409
Carrying amount
At 30 September 2021
53,963
53,963
At 30 September 2020
104,066
3,903
107,969
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 9 -
5
Debtors
2021
2020
Amounts falling due within one year:
£
£
Trade debtors
13,391
631
Amounts owed by group undertakings
359,479
1,196,757
Other debtors
331,009
375,458
703,879
1,572,846
6
Creditors: amounts falling due within one year
2021
2020
£
£
Bank loans
50,000
Obligations under finance leases
5,855
9,794
Trade creditors
31,248
122,013
Amounts owed to group undertakings
173,596
43,600
Taxation and social security
6,009
21,282
Other creditors
231,621
78,838
Accruals and deferred income
3,750
168,484
452,079
494,011
7
Creditors: amounts falling due after more than one year
2021
2020
Notes
£
£
Bank loans and overdrafts
150,000
Obligations under finance leases
44,380
59,428
Other borrowings
1,951,190
Other creditors
883,589
194,380
2,894,207
Included within creditors due after more than one year is an amount due to One Degree Finance Limited totaling £nil (2020: £1,917,190) a related party transaction as Mr G Leslie is a close family member.
8
Called up share capital
2021
2020
2021
2020
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
95
95
95
95
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 10 -
9
Related party transactions
Transactions with related parties
During the year the company entered into the following transactions with related parties:
Apex Paragon Limited
A company under common control.
During the year, Apex Construction and Developments Limited made sales to Apex Paragon Limited totaling £833,986 (2020: £2,027,638) and received payments totaling £1,699,197 (2020: 1,145,380). The amount outstanding at the year-end in respect of these sales totals £324,877 (2020: £1,190,088).
Leslie Homes (Aston) Limited
A company under common control.
During the year, Apex Construction and Developments Limited paid expenses on behalf of Leslie Homes (Aston) Limited totaling £120,555 (2020: £49) and received amounts of £180,000 (2020 : £nil). The amount outstanding to Leslie Homes (Aston) Limited at the year-end in respect of these purchases totals £59,396 (2020: amount owing from Leslie homes (Aston) Limited £49).
Leslie Homes (Broomacres) Limited
A company under common control.
During the year, Apex Construction and Developments Limited paid expenses on behalf of Leslie Homes (Broomacres) totaling £569,269 (2020: £66) and received £547,000 (2020: £nil). The amount outstanding at the year-end from Leslie Homes (Broomacres) Limited in respect of these transactions totals £22,335 (2020: £66).
Apex Architecture & Design Limited
A company under common control.
During the year, Apex Construction and Developments Limited made payments on behalf of Apex Architecture & Design Limited totaling £21,036 (2020: £18,582) and received payments totaling £nil (2020: £47,910). The amount outstanding from Apex Architecture & Design Limited at the year-end in respect of these transactions totals £2,569 (2020: amount owed to Apex Architecture & Design Limited £18,377).
Seas the Day Limited
A company under common control.
During the year, Apex Construction and Developments Limited paid expenses on behalf of Seas the Day Limited totaling £8,055 (2020: £61) and received amounts of £107,707 (2020: £nil). The amount outstanding owing to Seas the Day Limited at the year-end in respect of these transactions totals £93,261 (2020: amount owed by Seas the Day Limited £6,391).
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
9
Related party transactions
(Continued)
- 11 -
Leslie Homes (Piper) Limited
A company under common control.
During the year, Apex Construction and Developments Limited paid expenses on behalf of Leslie Homes (Piper) Limited totaling £3,602 (2020: £5,577). The amount outstanding owed to Apex Construction and Developments Limited at the year-end in respect of these transactions totals £9,179 (2020: £5,577).
Hengari Limited
A company under common control.
During the year, Apex Construction and Developments Limited paid expenses on behalf of Hengari Limited totaling £9,869 (2020: £79) and received £30,887 (2020: £nil). The amount outstanding to Hengari Limited at the year-end in respect of these transactions totals £20,939 (2020: £79).
Leslie Homes Limited
(A company under common control)
During the year, Apex Construction and Developments Limited transferred an amount to Leslie Homes Limited totaling £1,917,190. This amount was written off during the year. The amount outstanding to Apex construction and Developments Limited at the year-end in respect of this transaction totals £nil.
Sentinel Investment Group Limited
Parent company.
During the year, Apex Construction and Developments Limited paid expenses on behalf of Sentinel Investment Group Limited totaling £301 (2020: £84). The amount outstanding from Sentinel Investment Group Limited at the year-end in respect of these purchases totals £385 (2020: £84).
Direct 2 Mum Limited
A company in which Mr A R H Leslie is a shareholder.
During the year, Apex Construction and Developments Limited made loans to Direct 2 Mum Limited totaling £127,000 (2020: £290,000) and received repayments totaling £197,394 (2020: 397,192). The amount due from Direct 2 Mum Limited at the year-end in respect of these loans is £3,152 (2020: £73,546).
Hinchliffe Homes Limited
A company in which Mr A R H Leslie is a shareholder.
During the year, Apex Construction and Developments Limited made loans to Hinchliffe Homes Limited totaling £48,130 (2020: £51,387) and received repayments totaling £10,000 (2020: 7,300). The amount due from Hinchliffe Homes Limited at the year-end in respect of these loans is £306,050 (2020: £267,920).
Mrs K Leslie
A close family member of Mr A R H Leslie.
During the year, Apex Construction and Developments Limited received loans from Mrs K Leslie totaling £nil (2020: £100,000) and made repayments of £34,000 (2020: £215,999). The amount owing to Mrs K Leslie at the year-end in respect of these loans is £nil (2020: £34,000).
10
Directors' transactions
APEX CONSTRUCTION AND DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2021
- 12 -
11
Parent company
The parent company is Sentinel Investment Group Limited.
The ultimate controlling party is Mr A R H Leslie.
2021-09-30
2020-10-01
false
30 June 2022
CCH Software
CCH Accounts Production 2022.100
No description of principal activity
Mr A R H Leslie
07072558
2020-10-01
2021-09-30
07072558
2019-04-01
2020-09-30
07072558
2021-09-30
07072558
2020-09-30
07072558
core:NetGoodwill
2021-09-30
07072558
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2021-09-30
07072558
core:NetGoodwill
2020-09-30
07072558
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2020-09-30
07072558
core:OtherPropertyPlantEquipment
2021-09-30
07072558
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2021-09-30
07072558
core:OtherPropertyPlantEquipment
2020-09-30
07072558
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2020-09-30
07072558
core:CurrentFinancialInstruments
core:WithinOneYear
2021-09-30
07072558
core:CurrentFinancialInstruments
core:WithinOneYear
2020-09-30
07072558
core:Non-currentFinancialInstruments
core:AfterOneYear
2021-09-30
07072558
core:Non-currentFinancialInstruments
core:AfterOneYear
2020-09-30
07072558
core:CurrentFinancialInstruments
2021-09-30
07072558
core:CurrentFinancialInstruments
2020-09-30
07072558
core:Non-currentFinancialInstruments
2021-09-30
07072558
core:Non-currentFinancialInstruments
2020-09-30
07072558
core:ShareCapital
2021-09-30
07072558
core:ShareCapital
2020-09-30
07072558
core:CapitalRedemptionReserve
2021-09-30
07072558
core:CapitalRedemptionReserve
2020-09-30
07072558
core:RetainedEarningsAccumulatedLosses
2021-09-30
07072558
core:RetainedEarningsAccumulatedLosses
2020-09-30
07072558
bus:Director1
2020-10-01
2021-09-30
07072558
core:Goodwill
2020-10-01
2021-09-30
07072558
core:IntangibleAssetsOtherThanGoodwill
2020-10-01
2021-09-30
07072558
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2020-10-01
2021-09-30
07072558
core:PlantMachinery
2020-10-01
2021-09-30
07072558
core:FurnitureFittings
2020-10-01
2021-09-30
07072558
core:ComputerEquipment
2020-10-01
2021-09-30
07072558
core:MotorVehicles
2020-10-01
2021-09-30
07072558
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2020-10-01
2021-09-30
07072558
core:NetGoodwill
2020-09-30
07072558
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2020-09-30
07072558
2020-09-30
07072558
core:NetGoodwill
2020-10-01
2021-09-30
07072558
core:OtherPropertyPlantEquipment
2020-09-30
07072558
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2020-09-30
07072558
core:OtherPropertyPlantEquipment
2020-10-01
2021-09-30
07072558
core:WithinOneYear
2021-09-30
07072558
core:WithinOneYear
2020-09-30
07072558
core:Non-currentFinancialInstruments
1
2021-09-30
07072558
core:Non-currentFinancialInstruments
1
2020-09-30
07072558
bus:PrivateLimitedCompanyLtd
2020-10-01
2021-09-30
07072558
bus:SmallCompaniesRegimeForAccounts
2020-10-01
2021-09-30
07072558
bus:FRS102
2020-10-01
2021-09-30
07072558
bus:AuditExemptWithAccountantsReport
2020-10-01
2021-09-30
07072558
bus:FullAccounts
2020-10-01
2021-09-30
xbrli:pure
xbrli:shares
iso4217:GBP