Company Registration No. SC059293 (Scotland)
HOULDEN JEWELLERS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2022
PAGES FOR FILING WITH REGISTRAR
HOULDEN JEWELLERS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
HOULDEN JEWELLERS LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2022
28 February 2022
- 1 -
2022
2021
Notes
£
£
£
£
Fixed assets
Tangible assets
4
17,796
18,148
Investments
5
2
2
17,798
18,150
Current assets
Stocks
27
771
Debtors
6
4,416,797
1,561,960
Cash at bank and in hand
1,942,780
895,183
6,359,604
2,457,914
Creditors: amounts falling due within one year
7
(5,888,608)
(2,058,222)
Net current assets
470,996
399,692
Total assets less current liabilities
488,794
417,842
Creditors: amounts falling due after more than one year
8
(488,578)
(415,519)
Provisions for liabilities
9
(2,107)
Net assets
216
216
Capital and reserves
Called up share capital
10
32
32
Capital redemption reserve
11
183
183
Profit and loss reserves
11
1
1
Total equity
216
216
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
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 20 September 2022 and are signed on its behalf by:
H Haddow
Director
Company Registration No. SC059293
HOULDEN JEWELLERS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 2 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 March 2020
32
183
1
216
Year ended 28 February 2021:
Profit and total comprehensive income for the period
-
-
Balance at 28 February 2021
32
183
1
216
Year ended 28 February 2022:
Profit and total comprehensive income for the year
-
-
Balance at 28 February 2022
32
183
1
216
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 3 -
1
Accounting policies
Company information
Houlden Jewellers Limited is a
private
company
limited by shares
incorporated in
Scotland
.
The registered office is
Rowan House, 70 Buchanan Street, Glasgow, United Kingdom, G1 3JE.
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
Business combinations
The company has taken advantage of the exemption under section
399
of the
Companies Act 2006 not to prepare consolidated accounts
, on the basis that the group of which this is the parent qualifies as a small group
. The
financial statements
present information about the company as an individual entity and not about its group
.
1.3
Going concern
In preparing the financial statements on a going concern basis the directors have concluded they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The Directors have arrived at this conclusion having prepared detailed trading projections for financial years 2023 through to 2026 as part of their strategic planning. The Directors acknowledge there is an inherent uncertainty in estimating future trading projections. However, t
true
he extremely strong trading results post year-end provide the Directors
with a reasonable expectation that the Company can continue to meet its obligations as they fall due for a minimum period of 12 months. Therefore the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4
Turnover
In respect of transactions where the Company acts as an agent, total transaction value represents the price at which the products have been sold, inclusive of any handling fees but excluding any value added tax, discount or other sales taxes.
Where the Company does not take ownership of the products being sold and acts as agent, receiving a handling fee from the member who sold the product, turnover represents the handling fee earned.
Where the Company operates as the principal supplier of the product and hence bears the risks and rewards of the sale transaction, turnover represents the gross value of the product sold excluding any value added tax, discounts or other sales taxes. The full cost of such products is included within cost of sales.
Turnover is recognised in the period in which the goods are provided to the member.
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
1
Accounting policies
(Continued)
- 4 -
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:
Long-term Leasehold improvements
20% Straight line basis
Office Equipment
20% Reducing Balance
Computer Equipment
25% Straight Line Basis
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
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.
1.7
Impairment of fixed assets
At each reporting
period
end date, the
company
reviews the carrying amounts of its tangible
assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the
company
estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in
profit
or
loss
, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit)
in
prior years. A reversal of an impairment loss is recognised immediately in
profit
or
loss
, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
1.8
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.
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
1
Accounting policies
(Continued)
- 5 -
1.9
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.
1.10
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.
1.11
Derivatives
Derivatives, including forward exchange contracts, are not basic financial instruments.
Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently re
-
measured to fair value at each reporting end date. The resulting gain or loss is recognised in
profit
or
loss
immediately
in finance costs or income as appropriate where material. The Company does not currently apply hedge accounting for foreign exchange derivatives.
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
1
Accounting policies
(Continued)
- 6 -
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
1.12
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the
profit and loss account
because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The
company’s
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the
profit and loss account
, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.13
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.
1.14
Retirement benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from those of the Company in independently administered funds.
1.15
Leases
Rentals payable under operating leases,
including
any lease incentives received, are charged to
profit or loss
on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease
s
asset are consumed.
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
1
Accounting policies
(Continued)
- 7 -
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
1.16
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.
Government grants are recognised in accordance with the performance model.
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.
1.17
Management fees receivable and other income represents sums receivable for the period, accounted for on an accruals basis.
1.18
Members provide loans to the Company in amounts, as stipulated by the terms governing their membership agreement. On resignation as a member, the loan will be paid to the member within twelve months of production of audited accounts of the Company for the first financial period ending on or after date of cessation and on delivery to the Company of a duly signed transfer of the Qualifying Share as instructed by the Board.
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 8 -
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.
Judgements
The following judgements (apart from those involving estimates) have had the most significant
effect on amounts recognised in the financial statements.
Leases
Leases entered into by the Company either as a lessor or a lessee are classified as either operating leases or finance leases. The decision on how to classify a lease depends on an assessment of whether the risks and regards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.
Impairment of assets
Assets are considered for indications of impairment. If required an impairment review will be carried out and a decision made on possible impairment. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.
Depreciation
Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2022
2021
Number
Number
Total
16
17
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 9 -
4
Tangible fixed assets
Long-term Leasehold improvements
Office Equipment
Computer Equipment
Total
£
£
£
£
Cost
At 1 March 2021
27,844
23,561
69,508
120,913
Additions
7,283
7,283
At 28 February 2022
27,844
23,561
76,791
128,196
Depreciation and impairment
At 1 March 2021
27,844
18,030
56,891
102,765
Depreciation charged in the year
1,106
6,529
7,635
At 28 February 2022
27,844
19,136
63,420
110,400
Carrying amount
At 28 February 2022
4,425
13,371
17,796
At 28 February 2021
5,531
12,617
18,148
5
Fixed asset investments
2022
2021
£
£
Shares in group undertakings and participating interests
2
2
Jewellers of Excellence Limited is a 100% subsidiary of Houlden Jewellers Limited. The Company is incorporated in Scotland and is non-trading.
The net assets of the subsidiary at the balance sheet date were £2 (2021 - £2).
6
Debtors
2022
2021
Amounts falling due within one year:
£
£
Trade debtors
4,080,757
1,396,703
Corporation tax recoverable
711
Other debtors
336,040
164,546
4,416,797
1,561,960
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 10 -
7
Creditors: amounts falling due within one year
2022
2021
£
£
Bank loans and overdrafts
1,146,880
423,202
Trade creditors
4,156,845
1,478,562
Corporation tax
3,199
Other taxation and social security
18,764
8,582
Other creditors
562,920
147,876
5,888,608
2,058,222
The above noted overdraft was secured via a floating charge held by the Company's bankers over the Company's assets. Included in bank loans and overdrafts in 2021 was a loan of £50k under the bounce-back scheme that has been repaid during the year.
8
Creditors: amounts falling due after more than one year
2022
2021
Members' loans
£
£
Balance at 1 March
415,519
403,773
Rebate due for year
231,264
11,746
Rebates paid in year
-
-
646,783
415,519
Repaid to members
-
-
Loans received from members
7,253
-
654,036
415,519
Due within one year
(165,458)
-
488,578
415,519
9
Provisions for liabilities
2022
2021
£
£
Deferred tax liabilities
2,107
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 11 -
10
Called up share capital
2022
2021
£
£
Ordinary share capital
Issued and fully paid
32 Ordinary shares of £1 each
32
32
11
Reserves
Capital redemption reserve
This reserve records the nominal value of shares repurchased by the Company.
Profit and loss reserves
This reserve contains all retained profits and losses for the current and prior periods .
12
Audit report information
As the income statement has been omitted from the filing copy of the financial statements
,
the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006
:
The auditor's report was unqualified.
The senior statutory auditor was James Hamilton.
The auditor was Johnston Carmichael LLP.
HOULDEN JEWELLERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2022
- 12 -
13
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2022
2021
£
£
Within one year
8,700
41,568
Between two and five years
650
9,300
In over five years
50
9,350
50,918
Lessor
At the reporting end date the company had contracted with tenants for the following minimum lease payments:
2022
2021
£
£
Within one year
4,675
22,752
Between two and five years
4,675
4,675
27,427
The above leases were cancelled on 8 April 2022 as part of a relocation of the company's head office.
14
Capital commitments
At the balance sheet date, the Company had committed to various event costs relating to conferences to be held in March 2022 (£60,215), September 2022 (£45,000) and March 2023 (£26,518).
At the balance sheet date, the company had entered into various forward exchange contracts in respect of Euros, US Dollars and Swiss Francs. The principal values of these contracts at the balances sheet date were €21,300 (2021 - €56,600), $24,000 (2021 - $13,250) and CHF900 (2021 - CHFNil). The fair value of these contracts has been calculated using observable forward exchange rates corresponding to the maturity of the contract. The fair value of these contracts as the Balance sheet date is an asset of £107 (2021 - £2,505). Accordingly no forward rate adjustment has been incorporated into the financial statements in either year on the basis that it is immaterial.
15
Related party transactions
In the furtherance of the principal activity and objectives of the Company, namely the importing and wholesaling of jewellery products and the provision of buying, marketing and training services to the jewel
le
ry sector, the Company transacts with it's members on a daily basis in the normal course of business. These transactions are entered into on an arm's length basis.
16
Parent company
In the opinion of the directors there is no individual controlling party of the Company.
2022-02-28
2021-03-01
false
21 September 2022
CCH Software
CCH Accounts Production 2022.200
No description of principal activity
This audit opinion is unqualified
K Gill
J Rice
J Lunn
E McAuley
E J Walsh
H Haddow
2022-09-20
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