Company Registration No. 08543735 (England and Wales)
EAST LONDON LIQUOR COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2022
PAGES FOR FILING WITH REGISTRAR
The Granary
Hones Yard
1 Waverley Lane
Farnham
Surrey
GU9 8BB
EAST LONDON LIQUOR COMPANY LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
5 - 14
EAST LONDON LIQUOR COMPANY LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr S. Chillery
Mr A. Wolpert
Mr P. Franzen
Mr J. Akerlund
Mr R. Grain
Mr J. Law
Mr. M Francis-Baum
Company number
08543735
Registered office
Unit GF1 Bow Wharf
221 Grove Road
London
E3 5SN
Accountants
TC Group
The Granary
Hones Yard
1 Waverley Lane
Farnham
Surrey
GU9 8BB
EAST LONDON LIQUOR COMPANY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2022
31 March 2022
- 2 -
2022
2021
Notes
£
£
£
£
Fixed assets
Intangible assets
282,292
271,472
Tangible assets
4
465,429
532,877
Investments
5
3,150,001
3,150,001
3,897,722
3,954,350
Current assets
Stocks
1,054,206
944,817
Debtors
6
604,480
260,048
Cash at bank and in hand
9,617
49,699
1,668,303
1,254,564
Creditors: amounts falling due within one year
7
(785,912)
(769,661)
Net current assets
882,391
484,903
Total assets less current liabilities
4,780,113
4,439,253
Creditors: amounts falling due after more than one year
8
(568,452)
(208,319)
Net assets
4,211,661
4,230,934
Capital and reserves
Called up share capital
10
30,054
24,304
Share premium account
8,531,088
6,138,557
Other reserves
11
1,575,315
Profit and loss reserves
(4,349,481)
(3,507,242)
Total equity
4,211,661
4,230,934
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
EAST LONDON LIQUOR COMPANY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2022
31 March 2022
- 3 -
For the financial year ended 31 March 2022 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.
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 by the board of directors and authorised for issue on 19 October 2022 and are signed on its behalf by:
Mr A. Wolpert
Director
Company Registration No. 08543735
The notes on pages 5 to 14 form part of these financial statements
EAST LONDON LIQUOR COMPANY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2022
- 4 -
Share capital
Share premium account
Other reserves
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2020
13,930
3,739,255
1,575,315
(3,065,562)
2,262,938
Year ended 31 March 2021:
Loss and total comprehensive income for the year
-
-
-
(441,680)
(441,680)
Issue of share capital
10
10,374
2,399,302
-
-
2,409,676
Balance at 31 March 2021
24,304
6,138,557
1,575,315
(3,507,242)
4,230,934
Year ended 31 March 2022:
Loss and total comprehensive income for the year
-
-
-
(842,239)
(842,239)
Issue of share capital
10
5,750
2,392,531
-
-
2,398,281
Other movements
-
(1,575,315)
-
(1,575,315)
Balance at 31 March 2022
30,054
8,531,088
(4,349,481)
4,211,661
The notes on pages 5 to 14 form part of these financial statements
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
- 5 -
1
Accounting policies
Company information
East London Liquor Company Limited is a
private
company
limited by shares
incorporated in
England and Wales
.
The registered office is
Unit GF1 Bow Wharf, 221 Grove Road, London, E3 5SN.
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. The principal accounting policies adopted are set out below.
1.2
Going concern
A
t the time of approving the financial statements
,
t
he directors have a reasonable expectation that the
company
has adequate resources to continue in operational existence for the foreseeable future. Thus
t
he directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Turnover
Turnover represents amounts receivable for goods and services net of VAT, excise duties and trade discounts.
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:
Corporate branding
Over 10 years
Recipe development
Over 10 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.
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
1
Accounting policies
(Continued)
- 6 -
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:
Leasehold land and buildings
Over the term of the lease
Plant and machinery
20% reducing balance
Fixtures, fittings and equipment
20% reducing balance
Computer equipment
33% straight line
Motor vehicles
20% reducing balance
Distilling equipment
5% straight line
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
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.
The investments are assessed for impairment at each reporting date
and
any
impairment
losses or reversals of impairment losses are recognised immediately in
profit
or
loss
.
A subsidiary is an entity controlled by the company
. Control is
the power to govern the financial and operating policies of
the
entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities
.
1.7
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.
1.8
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
1
Accounting policies
(Continued)
- 7 -
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
1.9
Cash at bank and in hand
Cash at bank and in hand
are basic financial assets
and
include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.10
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
, 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.
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
1
Accounting policies
(Continued)
- 8 -
1.11
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.
1.12
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or
fixed assets
.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.13
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.14
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair
value at the date of inception and the present value of the minimum lease payments. The related liability is included in the 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.
1.15
Government grants
Government grants are recognised at the fair value of the asset receive
d
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.
1.16
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.
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 9 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2022
2021
Number
Number
Total
23
23
3
Intangible fixed assets
Corporate branding
Recipe Developm't
Total
£
£
£
Cost
At 1 April 2021
154,628
131,421
286,049
Additions
39,425
-
39,425
At 31 March 2022
194,053
131,421
325,474
Amortisation and impairment
At 1 April 2021
9,101
5,476
14,577
Amortisation charged for the year
15,463
13,142
28,605
At 31 March 2022
24,564
18,618
43,182
Carrying amount
At 31 March 2022
169,489
112,803
282,292
At 31 March 2021
145,527
125,945
271,472
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 10 -
4
Tangible fixed assets
Leasehold land and buildings
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor vehicles
Distilling equipment
Total
£
£
£
£
£
£
£
Cost
At 1 April 2021
52,308
532,628
370,767
31,446
27,634
62,205
1,076,988
Additions
13,042
2,046
15,088
Disposals
(743)
(743)
At 31 March 2022
52,308
545,670
370,767
32,749
27,634
62,205
1,091,333
Depreciation and impairment
At 1 April 2021
11,675
238,031
234,212
20,770
17,807
21,616
544,111
Depreciation charged in the year
2,092
38,861
27,311
6,180
1,966
6,126
82,536
Eliminated in respect of disposals
(743)
(743)
At 31 March 2022
13,767
276,892
261,523
26,207
19,773
27,742
625,904
Carrying amount
At 31 March 2022
38,541
268,778
109,244
6,542
7,861
34,463
465,429
At 31 March 2021
40,633
294,597
136,555
10,676
9,827
40,589
532,877
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 11 -
5
Fixed asset investments
2022
2021
£
£
Investments
3,150,001
3,150,001
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 April 2021 & 31 March 2022
3,150,001
Carrying amount
At 31 March 2022
3,150,001
At 31 March 2021
3,150,001
6
Debtors
2022
2021
Amounts falling due within one year:
£
£
Trade debtors
515,913
129,628
Other debtors
28,334
21,527
Prepayments and accrued income
32,733
81,393
576,980
232,548
2022
2021
Amounts falling due after more than one year:
£
£
Other debtors
27,500
27,500
Total debtors
604,480
260,048
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 12 -
7
Creditors: amounts falling due within one year
2022
2021
£
£
Bank loans
5,594
1,023
Obligations under hire purchase agreements
58,963
68,442
Trade creditors
278,993
102,904
Amounts due to group undertakings
37,105
9,680
Other taxation and social security
327,914
510,466
Other creditors
47,880
44,097
Accruals and deferred income
29,463
33,049
785,912
769,661
There is a fixed and floating charge against the property of the company in relation to the bank overdraft.
The obligations under hire purchase agreements are secured against the assets to which they relate.
There is a fixed and floating charge over all of the assets and property of the company, in relation to the invoice financing facility. No corresponding liability is shown as funds were available but had not been drawn down from the facility at year end (202
1
: invoice finance facility liability included within other creditors due within one year).
8
Creditors: amounts falling due after more than one year
2022
2021
£
£
Bank loans and overdrafts
94,252
48,977
Obligations under hire purchase agreements
92,812
159,342
Other creditors
381,388
568,452
208,319
The obligations under hire purchase agreements are secured against the assets to which they relate.
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 13 -
9
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Liabilities
Liabilities
2022
2021
Balances:
£
£
Deferred tax i
n respect of tax losses has been restricted to the same amount of deferred tax that has been recognised on accelerated capital allowances, as it is not probable that any excess will be recovered against future taxable profits.
10
Called up share capital
2022
2021
£
£
Ordinary share capital
Issued and fully paid
100,000 Ordinary shares of 1p each
1,000
1,000
286,548,159 (2021: 231,297,158) Ordinary A shares 0.0001p each
28,655
23,129
3,991,287 (2021: 1,753,315) Investment B shares of 0.0001p each
399
175
30,054
24,304
On the 1 April 2021 the company issued 39,800,000
Ordinary A shares with nominal value of 0.0001p. The shares were issued for no consideration other than service.
On the
17
July 2021 the company issued 7,781,503 Ordinary A shares with nominal value of 0.0001p. The shares were issued for a consideration of 8.97p
per share.
On the
17
July 2021 the company issued 2,237,972 Investment B shares with nominal value of 0.0001p. The shares were issued for a consideration of 8.97p
per share.
On the 9 March 2022 the company issued 7,669,498 Ordinary A shares with nominal value of 0.0001p. The shares were issued for a consideration of 20.54p
per share.
EAST LONDON LIQUOR COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 14 -
11
Other reserves
£
At the beginning of the prior year
1,575,315
At the end of the prior year
1,575,315
Other movements
(1,575,315)
At the end of the current year
-
On 11 March 2020 the company acquired an investment in Longflint Drinks Limited for a consideration expected to amount to £3,150,000. Of the total consideration, £1,574,549 was satisfied via the issue of 7,669,501 Ordinary A shares on 11 March 2020.
The remaining consideration was satisfied via the issue of further Ordinary A shares in the company on 9 March 2022.
In accordance with FRS 102 Section 19.12 the directors recorded the investment at the total expected cost and had provided for within Other reserves, the fair value of the remaining consideration to be settled via the issue of further equity shares in the company.
12
Operating lease commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2022
2021
£
£
Within one year
66,000
66,000
Between two and five years
55,000
121,000
Total commitments
121,000
187,000
2022-03-31
2021-04-01
false
19 October 2022
CCH Software
CCH Accounts Production 2022.200
No description of principal activity
Mr S. Chillery
Mr A. Wolpert
Mr P. Franzen
Mr J. Akerlund
Mr R. Grain
Mr J. Law
Mr. M Francis-Baum
08543735
2021-04-01
2022-03-31
08543735
bus:Director1
2021-04-01
2022-03-31
08543735
bus:Director2
2021-04-01
2022-03-31
08543735
bus:Director3
2021-04-01
2022-03-31
08543735
bus:Director4
2021-04-01
2022-03-31
08543735
bus:Director5
2021-04-01
2022-03-31
08543735
bus:Director6
2021-04-01
2022-03-31
08543735
bus:Director7
2021-04-01
2022-03-31
08543735
bus:RegisteredOffice
2021-04-01
2022-03-31
08543735
2022-03-31
08543735
2021-03-31
08543735
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2022-03-31
08543735
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2022-03-31
08543735
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2021-03-31
08543735
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2021-03-31
08543735
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2022-03-31
08543735
core:PlantMachinery
2022-03-31
08543735
core:FurnitureFittings
2022-03-31
08543735
core:ComputerEquipment
2022-03-31
08543735
core:MotorVehicles
2022-03-31
08543735
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2022-03-31
08543735
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2021-03-31
08543735
core:PlantMachinery
2021-03-31
08543735
core:FurnitureFittings
2021-03-31
08543735
core:ComputerEquipment
2021-03-31
08543735
core:MotorVehicles
2021-03-31
08543735
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2021-03-31
08543735
core:CurrentFinancialInstruments
core:WithinOneYear
2022-03-31
08543735
core:CurrentFinancialInstruments
core:WithinOneYear
2021-03-31
08543735
core:CurrentFinancialInstruments
2022-03-31
08543735
core:CurrentFinancialInstruments
2021-03-31
08543735
core:Non-currentFinancialInstruments
2022-03-31
08543735
core:Non-currentFinancialInstruments
2021-03-31
08543735
core:ShareCapital
2022-03-31
08543735
core:ShareCapital
2021-03-31
08543735
core:SharePremium
2022-03-31
08543735
core:SharePremium
2021-03-31
08543735
core:OtherMiscellaneousReserve
2022-03-31
08543735
core:OtherMiscellaneousReserve
2021-03-31
08543735
core:RetainedEarningsAccumulatedLosses
2022-03-31
08543735
core:RetainedEarningsAccumulatedLosses
2021-03-31
08543735
core:ShareCapital
2020-03-31
08543735
core:SharePremium
2020-03-31
08543735
core:OtherMiscellaneousReserve
2020-03-31
08543735
core:RetainedEarningsAccumulatedLosses
2020-03-31
08543735
2020-03-31
08543735
core:ShareCapitalOrdinaryShares
2022-03-31
08543735
core:ShareCapitalOrdinaryShares
2021-03-31
08543735
core:RetainedEarningsAccumulatedLosses
2020-04-01
2021-03-31
08543735
2020-04-01
2021-03-31
08543735
core:RetainedEarningsAccumulatedLosses
2021-04-01
2022-03-31
08543735
core:ShareCapital
2020-04-01
2021-03-31
08543735
core:SharePremium
2020-04-01
2021-03-31
08543735
core:ShareCapital
2021-04-01
2022-03-31
08543735
core:SharePremium
2021-04-01
2022-03-31
08543735
core:SharePremium
1
2021-04-01
2022-03-31
08543735
core:IntangibleAssetsOtherThanGoodwill
2021-04-01
2022-03-31
08543735
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2021-04-01
2022-03-31
08543735
core:PlantMachinery
2021-04-01
2022-03-31
08543735
core:FurnitureFittings
2021-04-01
2022-03-31
08543735
core:ComputerEquipment
2021-04-01
2022-03-31
08543735
core:MotorVehicles
2021-04-01
2022-03-31
08543735
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2021-03-31
08543735
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2021-03-31
08543735
2021-03-31
08543735
core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill
2021-04-01
2022-03-31
08543735
core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill
2021-04-01
2022-03-31
08543735
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2021-03-31
08543735
core:PlantMachinery
2021-03-31
08543735
core:FurnitureFittings
2021-03-31
08543735
core:ComputerEquipment
2021-03-31
08543735
core:MotorVehicles
2021-03-31
08543735
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2021-03-31
08543735
core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment
2021-04-01
2022-03-31
08543735
core:Non-currentFinancialInstruments
1
2022-03-31
08543735
core:Non-currentFinancialInstruments
1
2021-03-31
08543735
bus:OrdinaryShareClass1
2021-04-01
2022-03-31
08543735
bus:OrdinaryShareClass1
2022-03-31
08543735
core:WithinOneYear
2022-03-31
08543735
core:WithinOneYear
2021-03-31
08543735
core:BetweenTwoFiveYears
2022-03-31
08543735
core:BetweenTwoFiveYears
2021-03-31
08543735
bus:PrivateLimitedCompanyLtd
2021-04-01
2022-03-31
08543735
bus:SmallCompaniesRegimeForAccounts
2021-04-01
2022-03-31
08543735
bus:FRS102
2021-04-01
2022-03-31
08543735
bus:AuditExemptWithAccountantsReport
2021-04-01
2022-03-31
08543735
bus:FullAccounts
2021-04-01
2022-03-31
xbrli:pure
xbrli:shares
iso4217:GBP