{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "TOP": "http://toppstiles.co.uk/2025-09-27", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://toppstiles.co.uk/2025-09-27/2138009NA4K1NTLN7Q97-2025-09-27.xsd" ] }, "facts": { "f1__s7__7__6-1": { "value": "The principal activity of the Group is the sale and distribution of ceramic and porcelain tiles, natural stone and related products.The nature of the Group\u2019s operations and its principal activity are set out in the Directors\u2019 Report on page 111.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s1__3__5": { "value": "295754000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__5": { "value": "251756000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__6": { "value": "141428000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__6": { "value": "117434000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__7": { "value": "154326000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__7": { "value": "134322000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__8": { "value": "98809000.0", "decimals": -3, "dimensions": { "concept": "TOP:SellingExpenseAndDistributionCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__8": { "value": "93426000.0", "decimals": -3, "dimensions": { "concept": "TOP:SellingExpenseAndDistributionCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__9": { "value": "6232000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherExpenseByFunction", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__9": { "value": "5918000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherExpenseByFunction", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__10": { "value": "27215000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__10": { "value": "19492000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__11": { "value": "9459000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SalesAndMarketingExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__11": { "value": "7944000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SalesAndMarketingExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__12": { "value": "2425000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__12": { "value": "-19360000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__13": { "value": "263000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__13": { "value": "401000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__14": { "value": "15299000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__14": { "value": "-11417000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__15": { "value": "258000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__15": { "value": "665000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__16": { "value": "7295000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__16": { "value": "5480000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__17": { "value": "8262000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__17": { "value": "-16232000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__18": { "value": "2274000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__18": { "value": "-3412000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__19": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__19": { "value": "-12820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__20": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__20": { "value": "-13033000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__21": { "value": "213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__22": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__4__22": { "value": "-12820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s1__3__23": { "value": "0.0305", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "f1__s1__4__23": { "value": "-0.0663", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "f1__s1__3__24": { "value": "0.0301", "decimals": 4, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "f1__s1__4__24": { "value": "-0.0663", "decimals": 4, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "f1__s2__3__5": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__4__5": { "value": "-12820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__3__6": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__4__6": { "value": "-13033000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__3__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__4__7": { "value": "213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__3__8": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s2__4__8": { "value": "-12820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__5": { "value": "5496000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__5": { "value": "6037000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__6": { "value": "5744000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__6": { "value": "6492000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__7": { "value": "16776000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__7": { "value": "17328000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__8": { "value": "1339000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__8": { "value": "3878000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__9": { "value": "77947000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__9": { "value": "55325000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__10": { "value": "1302000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__10": { "value": "1653000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__11": { "value": "108604000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__11": { "value": "90713000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__14": { "value": "40613000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__14": { "value": "38051000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__15": { "value": "298000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__15": { "value": "210000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__16": { "value": "18047000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__16": { "value": "13350000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__17": { "value": "1588000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxAssetsCurrent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__17": { "value": "1015000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxAssetsCurrent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__18": { "value": "138000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__18": { "value": "0.0", "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__19": { "value": "18434000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__19": { "value": "23682000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__20": { "value": "171000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__21": { "value": "79289000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__21": { "value": "76308000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__24": { "value": "187893000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__24": { "value": "167021000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__27": { "value": "64351000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__27": { "value": "57463000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__28": { "value": "16782000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__28": { "value": "14584000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__29": { "value": "0.0", "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__29": { "value": "378000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__30": { "value": "247000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__30": { "value": "335000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentProvisions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__31": { "value": "81380000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__31": { "value": "72760000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__32": { "value": "-2091000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssetsLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__32": { "value": "3548000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssetsLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__35": { "value": "83010000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__35": { "value": "71381000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__36": { "value": "4776000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__36": { "value": "2299000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentProvisions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__37": { "value": "11000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__37": { "value": "14996000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__40": { "value": "180166000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__40": { "value": "161436000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__41": { "value": "7727000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__41": { "value": "5585000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__44": { "value": "6556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__44": { "value": "6556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__45": { "value": "2636000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SharePremium", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__45": { "value": "2636000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SharePremium", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__46": { "value": "28000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__46": { "value": "7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__47": { "value": "-399000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:MergerReserve", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__47": { "value": "-399000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:MergerReserve", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__48": { "value": "6563000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ReserveOfSharebasedPayments", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__48": { "value": "6349000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ReserveOfSharebasedPayments", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__49": { "value": "20359000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CapitalRedemptionReserve", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__49": { "value": "20359000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CapitalRedemptionReserve", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__50": { "value": "-27960000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__50": { "value": "-29909000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__51": { "value": "7727000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAttributableToOwnersOfParent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__51": { "value": "5585000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAttributableToOwnersOfParent", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__52": { "value": "0.0", "dimensions": { "concept": "ifrs-full:NoncontrollingInterests", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__52": { "value": "0.0", "dimensions": { "concept": "ifrs-full:NoncontrollingInterests", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__3__53": { "value": "7727000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s3__4__53": { "value": "5585000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s7__7__7": { "value": "The financial statements of Topps Tiles Plc, registered number 3213782, on pages 148 to 192 were approved by the Board of Directors and authorised for issue on 4 December 2025. They were signed on its behalf by:Notes to the Financial Statements1 General InformationTopps Tiles Plc is a public limited company, limited by shares, incorporated and domiciled in the United Kingdom and registered in England under the Companies Act 2006. The address of the registered office is given on page 201. The nature of the Group\u2019s operations and its principal activity are set out in the Directors\u2019 Report on page 111.These audited financial statements are presented in pounds sterling because that is the currency of the primary economic environment in which the Group operates.Adoption Of New And Revised StandardsIn the current period there were no new or revised standards and interpretations adopted that have a material impact on the financial statements. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective.Standards Adopted In Current PeriodThe following new and revised standards and interpretations have been adopted in the current year. Their adoption has not had any significant impact on the amounts reported in these financial statements. \u2013 Amendments to IAS 1: Classification of Liabilities as Current and Non-Current;\u2013 Amendments to IAS 1: Non-current liabilities with covenants\u2013 Amendments to IAS7 and IFRS 7: Supplier finance arrangements; and\u2013 Amendments to IFRS 16: Lease liability in a sale and leaseback.2 Accounting PoliciesThe principal accounting policies adopted are set out below.A) Basis Of AccountingThe financial statements of Topps Tiles Plc have been prepared in accordance with UK-adopted International Accounting Standards in conformity with the requirements of the Companies Act 2006 and the disclosure guidance and transparency rules sourcebook of the United Kingdom\u2019s Financial Conduct Authority. The following accounting policies have, unless otherwise stated, been applied consistently to all periods presented in these Group financial statements.B) Going ConcernAt the time of approving the financial statements, the Board is required to formally assess that the business has adequate resources to continue in operational existence and as such can continue to adopt the going concern basis in preparing the financial statements. This assessment has been done over a period of three years, and therefore covers the requirement to consider going concern for a period of not less than 12 months from the date of signing the financial statements. The business activities of the Group, its current operations, and factors likely to affect its future development, performance and position are set out in the Chair\u2019s Statement on pages 12 to 14 and in the Financial Review on pages 36 to 41. In addition, note 21 on pages 182 to 185 includes an analysis of the Group\u2019s financial risk management objectives, details of its financial instruments and foreign exchange hedging activities and its exposures to credit and liquidity risk. The Group has a formalised process of budgeting, reporting and review, and information is provided to the Board of Directors in order to allow sufficient review to be performed to enable the Board to ensure the adequacy of resources available for the Group to achieve its business objectives.At the year end the Group had adjusted net cash of \u00a37.4 million (comprising cash and cash equivalents of \u00a318.4 million less revolving credit facility draw down of \u00a311.0 million) with unutilised bank facilities with available funding of \u00a319.0 million. This was a small reduction in the adjusted net cash position of \u00a38.4 million since the prior year end. Operating cash generation was positive during the year, with net cash generated from operating activities of \u00a325.8 million, which was up year-on-year (2024: \u00a323.8 million).When considering the going concern assertion, the Board reviews several factors including a review of risks and uncertainties, the ability of the Group to meet its banking covenants and operate within its banking facilities based on current financial plans, along with a detailed review of more pessimistic trading scenarios that are deemed severe but plausible. The two downside scenarios modelled include a moderate decline in sales vs the base scenario, and a more severe decline in sales effectively forming a reverse stress test. Both result in much lower sales and gross profit than the base scenario, resulting in worse profit and cash outcomes. The more severe downside scenario modelled this year was based on a prolonged period of macroeconomic stress in the UK, lasting for more than one year, with sales in FY26 falling 12% year-on-year in both our Topps Tiles brand and Pro Tiler brand, as well as a one percentage point year-on-year decline in gross margins in FY26. The more severe downside scenario represents a reverse stress-tested scenario to assess the amount of sales reduction required before the Group begins to approach covenant breach. Even in this scenario the group retains an adjusted net cash position. This scenario assumes both businesses only recover back to FY26 budgeted levels of sales and gross margins by FY28. This scenario also assumes that variable costs would reduce in line with sales and also includes direct mitigating cost reduction actions, which would be taken if such a downturn occurred. Within all of the scenarios, the Group has included an estimate of costs that will be required in the future to meet its goal of becoming net zero by 2030. The Group has already taken a number of actions to strengthen its liquidity over the recent years, and the scenarios start from a position of relative strength. The going concern analysis, prepared for the Board, outlined an additional range of mitigating actions that could be taken in a severe but plausible trading scenario. These included, but were not limited to, further savings on store colleague costs and central support costs, reduced marketing activity, a reduction of capital expenditure, management of working capital and suspension of the dividend. The Group\u2019s cash headroom and covenant compliance was reviewed against current lending facilities in both the base case and the severe but plausible downside scenarios. In no scenario modelled does the Group breach covenant compliance.The current lending facility, of \u00a330.0 million, was refinanced in October 2022 and expires in October 2027. In all scenarios, the Board has concluded that there is sufficient available liquidity, with no further utilisation of the current lending facility, and sufficient covenant headroom for the Group to continue to meet all of its financial commitments as they fall due for the foreseeable future, a period of not less than 12 months from the date of this report. Accordingly, the Board continues to adopt the going concern basis in preparing the financial statements.C) Business CombinationsAcquisition of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquisition and the equity interest issued by the Group in exchange for control of the acquisition. Acquisition-related costs are recognised in profit or loss as incurred.At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except for items that fall within scope of the exceptions prescribed by IFRS 3.D) Basis Of ConsolidationThe consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries). Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.The results of subsidiaries acquired or disposed of during the period are included in the Consolidated Statement of Profit or Loss from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by the Group. All intra-group transactions, balances, income and expenses are eliminated on consolidation.E) Financial PeriodThe accounting period is drawn up to a Saturday within seven days of 30 September resulting in financial periods of either 52 or 53 weeks. Throughout the financial statements, Directors\u2019 Report and Strategic Report, references to 2025 mean \u201cat 27 September 2025\u201d or the 52 weeks then ended; references to 2024 mean \u201cat 28 September 2024\u201d or the 52 weeks then ended.F) GoodwillGoodwill arising in a business combination is recognised as an asset at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer\u2019s previously held equity interest (if any) in the entity over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed.If, after reassessment, the Group\u2019s interest in the fair value of the acquiree\u2019s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain.Goodwill is not amortised but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. An impairment loss is recognised for the amount by which the asset or cash-generating unit\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of fair value, reflecting market conditions less costs to sell and value in use, based on an internal discounted cash flow evaluation.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. An impairment loss recognised for goodwill is not reversed in a subsequent period.On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.Goodwill arising on acquisitions before the date of transition to IFRSs has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date. Goodwill of \u00a315,080,000 written off to reserves under UK GAAP prior to 1998 has not been reinstated and will not be included in determining any subsequent profit or loss on disposal.G) Revenue RecognitionRevenue is measured at the transaction price received or receivable and represents amounts receivable for goods in the normal course of business, net of discounts, VAT and other sales-related taxes.Revenue from the sale of goods is recognised on the collection or delivery of goods, when all the following conditions are satisfied:\u2022 the Group has satisfied its performance obligations to external customers, being the date goods are collected from store or received by the customers; and \u2022 the customer has obtained control of the goods being transferred.These conditions are met, predominantly, at the point of sale. The exceptions to this are for: goods ordered in advance of collection, where revenue is recognised at the point that the goods are collected; sales of goods that result in award credits for customers (see below); and web sales, where revenue is recognised at the point of delivery. Sales of goods that result in award credits for customers, under the Company\u2019s Trader Loyalty Scheme, are accounted for as multiple element revenue transactions and the fair value of the consideration received or receivable is allocated between the goods supplied and the award credits granted. The consideration allocated to the award credits is measured by reference to their fair value being the amount for which the award credits could be sold separately. Such consideration is not recognised as revenue at the time of the initial sale transaction, but is deferred and recognised as revenue when the award credits are redeemed and the Company\u2019s performance obligations have been satisfied.The level of sales returns is closely monitored by management, and as such, the Group holds a refund liability in the Consolidated Statement of Financial Position to provide for the expected level of returns. The expected level of returns is an estimate based on historic returns data, expressed as a percentage of sales, limited by an average total sales value for the number of days available to return goods, stated in the Company\u2019s return policies. This is constrained as described below. The sales value of the expected returns is recognised within Accruals, with the cost value of the goods expected to be returned recognised as a current asset within Inventories.All elements of revenue that are considered variable, such as customer rebate arrangements and the Trader Loyalty Scheme, are recognised as revenue to the extent they are highly probable not to reverse.H) Intangible AssetsIntangible assets acquired in a business combination and recognised separately from goodwill are initially recognised at the fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at costs less accumulated amortisation.Costs that are directly associated with identifiable software products controlled by the Group, and that will generate economic benefits beyond one year are recognised as intangible assets. These intangible assets are stated at cost less accumulated amortisation and impairment losses, and are amortised over four years.Brands acquired by the Group are stated at cost less amortisation and impairment losses and are amortised over their useful economic life. The Pro Tiler brand has an expected useful economic life of ten years and the CTD brand has an expected useful economic life of fourteen years.Customer Relationships acquired by the Group are stated at cost less amortisation and impairment losses and are amortised over their useful economic life. The Customer Relationships relate to CTD and have an expected useful economic life of eleven years.I) Property, Plant & EquipmentProperty, plant and equipment is stated at cost less accumulated depreciation and any recognised impairment loss.Depreciation is charged so as to write off the cost of assets, less estimated residual value, over their estimated useful lives, on the following bases:Freehold and long leasehold buildings 2% per annum on cost on a straight-line basisShort leasehold land and buildings over the period of the leaseFixtures and fittings (which includes over 10 years on a straight-line basis, except for the following: four years for computer equipment)computer equipment on a straight-line basis or five years for display stands on a straight-line basis, as appropriatePlant and Machinery over 10 years on a straight line basisMotor vehicles 25% per annum on a reducing balance basis Freehold land is not depreciated.The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.The gain or loss arising on the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the Consolidated Statement of Profit or Loss.J) Impairment Of Tangible, Intangible And Right-Of-Use AssetsAt each period-end, the Group reviews the carrying amounts of its tangible, intangible, and right-of-use assets to determine whether there is any indication that those assets have suffered an impairment loss and whether there is any indication that previously impaired assets may no longer be impaired. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss or the reversal of the previous impairment loss (if any). Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. This includes considering the impact, if any, arising from climate change. Environmental leadership is built into the Group\u2019s overall strategy and the impact of this is considered within current financial plans and forecasts.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future pre-tax 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 (cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.Where an impairment loss subsequently reverses, the carrying amount of the asset (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 (cash-generating unit) in prior years. A reversal of an impairment loss is recognised as income immediately, 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. An impairment loss recognised for goodwill is not reversed.K) Assets Classified As Held For SaleAssets are classified as held for sale if their carrying amount will be recovered primarily through sale rather than through continuing use, if the assets are available for immediate sale in their present condition and if the sale is highly probable. Immediately before classification as held for sale, the assets are measured in accordance with the Group\u2019s applicable accounting policies. Once classified as held for sale, the assets are measured at the lower of their carrying amount and fair value less costs to sell. Any write-downs on initial classification or subsequent remeasurement are recognised in the Consolidated Statement of Profit or Loss. Gains are not recognised in excess of any cumulative impairment losses.L) InventoriesInventories are stated at the lower of cost and net realisable value and relate solely to finished goods for resale, net of supplier rebates. Cost is derived using the average cost method and includes an attributable proportion of distribution overheads based on normal levels of activity. Net realisable value represents the estimated selling price, less costs to be incurred in marketing, selling and distribution. Provision is made for those items of inventory where the net realisable value is estimated to be lower than cost. The net replacement value of inventories is not considered materially different from that stated in the Consolidated Statement of Financial Position.M) TaxationThe tax expense represents the sum of current tax and deferred tax.The tax currently payable is based on taxable profit for the period. Taxable profit differs from net profit as reported in the Consolidated Statement of Profit or Loss because it excludes items of income or expense that are taxable or deductible in other periods and it further excludes items that are never taxable or deductible. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Group measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty.Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available, against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.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 based on tax laws and rates that have been enacted at the balance sheet date. Deferred tax is charged or credited in the Consolidated Statement of Profit or Loss, 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 there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.N) Foreign CurrencyThe individual financial statements of each Group company are presented in pounds sterling (its functional currency). For the purpose of the consolidated financial statements, the results and financial position of each Group company are expressed in pounds sterling, which is the functional currency of the Company, and the presentational currency for the consolidated financial statements.Transactions in currencies other than the entity\u2019s functional currency (foreign currencies) are recorded at the rates of exchange prevailing on the dates of transactions. At each period end, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on that date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing at the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are included in the Consolidated Statement of Profit or Loss for the period.O) LeasesLeases in which the Group is a lesseeThe Group leases assets which consist of properties, vehicles and equipment. Rental contracts are typically made for fixed periods but may have extension options or break options to maximise operational flexibility. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.The Group assesses whether a contract is or contains a lease based on the definition of a lease. Under IFRS 16, a contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration.At the commencement date of property leases the Group determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely to be exercised. The Group considers the lease term to be the non-cancellable period and in assessing this applies the definition of a contract and determines the period for which the contract is enforceable. Under IFRS 16, the Group recognises right-of-use assets and lease liabilities for most leases. The Group has elected to take advantage of the following recognition exemptions and account for lease payments as an expense on a straight-line basis over the lease term, or another systematic basis for the following two types of leases:\u2022 leases with a lease term of 12 months or less and containing no purchase options \u2013 this election is made by class of underlying asset; and\u2022 leases where the underlying asset has a low value when new \u2013 this election can be made on a lease-by-lease basis.For leases where the Group has not taken the short-term lease recognition exemption and there are any changes to the lease term or the lease is modified to change the scope of the lease by adding one or more assets for a commensurate increase in lease rentals, the Group accounts for the lease as a new lease.Leases are recognised as a right-of-use asset with a corresponding liability at the date at which the leased asset is available for use by the Group. Each lease payment comprises an element of capital and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 variable lease payments that are based on an index or a rate initially measured using the index or rate as at the commencement date;\u2022 amounts expected to be payable by the lessee under residual value guarantees;\u2022 the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and\u2022 payments of penalties for terminating the lease if the lease term reflects the lessee exercising that option.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be determined, the lessee\u2019s incremental borrowing rate is used, being the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions.Right-of-use assets are measured at cost comprising the following: \u2022 the amount of the initial measurement of lease liability;\u2022 any lease payments made at or before the commencement date less any lease incentives received;\u2022 any initial direct costs; and\u2022 restoration costs.After lease commencement, the Group measures right-of-use assets using a cost model. Under the cost model a right-of-use asset is measured at cost less accumulated depreciation and accumulated impairment.Subsequent to initial measurement, lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. The lease liability is also remeasured to reflect changes in:\u2022 the lease term (using a revised discount rate);\u2022 the assessment of a purchase option (using a revised discount rate);\u2022 the amounts expected to be payable under residual value guarantees (using an unchanged discount rate); and\u2022 future lease payments resulting from a change in an index or a rate used to determine those payments (using an unchanged discount rate). The remeasurements are matched by adjustments to the right-of-use asset. Lease modifications may also prompt remeasurement of the lease liability unless they are determined to be separate leases.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of lease term. The estimated useful lives of right-of-use assets are determined on the same basis as those of property, plant and equipment. In addition, the right-of-use asset is reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.The capital element of payments related to leases are presented under cash flow from financing activities in the Consolidated Cash Flow Statement, and the interest element of payments presented under cash flow from operating activities.Once the lease term ends, there is often a period of holdover while a new lease is agreed. This period ensures that the store can continue trading while new terms are discussed, however a lease negotiation does not guarantee that a new lease will be agreed. These holdover leases are assessed as short-term leases.Leases in which the Group is a lessorAt lease inception, lessors will determine whether each lease is a finance lease or an operating lease. To classify each lease, the Group makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is considered to be the case, then the lease is recognised as a finance lease, if not then it is recognised as an operating lease. As part of this assessment, the Group considers certain factors such as whether the lease is for the major part of the economic life of the asset.When the Group is an intermediate lessor, it accounts for its interests in the head lease and the sublease separately. It assesses the lease classification of a sublease with reference to the right-of-use asset arising from the head lease, not with reference to the underlying asset. If a head lease is a short-term lease to which the Group applies the recognition exemption, then it classifies the sublease as an operating lease. The Group recognises a small number of subleases as finance leases, resulting in recognition of a finance lease receivable, being equal to the net investment in the lease. The Group recognises finance income over the lease term of a finance lease, based on a pattern reflecting a constant periodic rate of return on the net investment. There will be no change to the accounting for the remaining subleases which continue to be accounted for as operating leases, and income from these leases will continue to be recognised on a straight-line basis over the term of the lease.P) Retirement Benefit Costs And Employee Profit SharingFor defined contribution schemes, the amount charged to the Consolidated Statement of Profit or Loss in respect of pension costs is the contributions payable in the period. Differences between contributions payable in the period and contributions actually paid are shown as either accruals or prepayments in the Consolidated Statement of Financial Position.Employee profit sharing costs are classified as distribution and selling costs and administrative costs. Q) Financial InstrumentsFinancial assets and financial liabilities are recognised in the Consolidated Statement of Financial Position when the Group becomes a party to the contractual provisions of the instrument.All financial assets are recognised and derecognised on a trade date where the purchase or sale of a financial asset is under a contract whose terms require delivery of the financial asset within the timeframe established by the market concerned and are initially measured at fair value plus transaction costs, except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value.Financial assets are classified into the following specified categories: financial assets \u201cat fair value through profit or loss\u201d (FVTPL), financial assets \u201cat fair value through other comprehensive income\u201d (FVOCI), and financial assets carried at \u201camortised cost\u201d. The classification of financial assets under IFRS 9 is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics.Financial Assets At FVTPLFinancial assets at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss. Transactional costs of financial assets carried at FVTPL are expensed in the Consolidated Statement of Profit or Loss. The Directors use their judgement in selecting an appropriate valuation technique for financial instruments not quoted in an active market. Valuation techniques commonly used by market practitioners are applied, such as discounted cash flows and assumptions regarding market volatility. Financial assets at FVTPL are subsequently measured at fair value, with net gains and losses, including any interest or dividend income being recognised in profit or loss.Trade And Other ReceivablesTrade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. Trade receivables are recognised initially at the amount of consideration that is unconditional. The group holds the trade receivables with the objective of collecting the contractual cash flows, and so it measures them subsequently at amortised cost using the effective interest method.Other receivables that have fixed or determinable payments that are not quoted in an active market are initially recognised at fair value and then carried at amortised cost, using the effective interest method, less any impairment. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.Effective Interest MethodThe effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Income is recognised on an effective interest basis for debt instruments other than those financial assets and liabilities classified as at FVTPL.Impairment Of Financial AssetsThe Group assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost based on the IFRS 9 expected credit loss (ECL) model. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment, that includes forward-looking information.Lifetime expected credit losses are calculated for assets that were deemed credit impaired at initial recognition or have subsequently become credit impaired as well as those where credit risk has increased significantly since initial recognition. The Group adopts the simplified approach to apply lifetime expected credit losses to trade receivables and contract assets. Where credit risk is deemed low at the reporting date or to have not increased significantly, credit losses for the next 12 months are calculated.Credit risk is determined to have increased significantly when the probability of default increases. Such increases are relative and assessment may include external ratings (where available) or other information such as past due payments. Historic data and forward-looking information are both considered. Objective evidence for a significant increase in credit risk may include where payment is overdue by 90 or more days as well as other information about significant financial difficulties of the borrower.Cash And Cash EquivalentsCash and cash equivalents comprise of cash balances including credit card receipts not yet cleared and deposits. All cash equivalents have an original maturity of three months or less.Financial Liabilities And Equity InstrumentsFinancial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs.Financial liabilities that are classified as FVTPL relate to derivatives that are not designated and effective as a hedging instrument. Financial liabilities at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.Other Financial LiabilitiesOther financial liabilities, including trade and other payables as well as borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Derecognition Of Financial LiabilitiesThe Group derecognises financial liabilities when, and only when, the Group\u2019s obligations are discharged, cancelled or they expire.Derivative Financial InstrumentsThe Group\u2019s activities expose it to the financial risks of changes in foreign currency exchange rates.The Group uses foreign exchange forward contracts to manage its foreign currency risk. The Group does not hold or issue derivative financial instruments for speculative purposes.The use of financial derivatives is governed by the Group\u2019s policies, approved by the Board of Directors, on the use of financial derivatives.Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each period end date. The resulting gain or loss is recognised in profit or loss immediately. The fair values are determined with reference to the market prices available from the market on which the instruments involved are traded.A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realised or settled within 12 months. Other derivatives are presented as current assets or current liabilities.R) Share-Based PaymentsThe Group issues equity-settled share-based payments to certain employees. Equity-settled share-based payments are measured at fair value (excluding the effect of non-market-based vesting conditions) at the date of grant. The fair value determined at the grant date of the share-based payment is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of shares that will eventually vest. Fair value is measured by use of the Black-Scholes model.The Group provides employees with the ability to purchase the Group\u2019s ordinary shares at 80% of the current market value through the operation of its Sharesave scheme. The Group records an expense, based on its estimate of the fair value at the grant date related to shares expected to vest on a straight-line basis over the vesting period.S) Non GAAP MeasuresAlternative performance measures (APMs)Management exercises judgement in determining the adjustments to apply to IFRS measurements in order to derive suitable APMs. As set out on pages 34 to 35, APMs are used as management believe these measures provide additional useful information on the trends, performance and position of the Group. These measures are used for performance analysis by the Board. The APMs are not defined by IFRS and therefore may not be directly comparable with other companies\u2019 APMs. These measures are not intended to be a substitute for, or superior to, IFRS measurements.Adjusted Profit Before TaxIncluded within profit before taxation are certain items which are not deemed to be reflective of the underlying operating performance of the Group. The Group\u2019s management uses adjusted profit before tax as a performance measure, to plan for, control and assess the performance of the Group. Adjusted profit before tax excludes the effect of one-off, non-trading and volatile items, allowing stakeholders to understand results across years in a more consistent manner and includes notional adjustments in relation to property based costs where necessary to aid the consistency and comparability of performance measures year on year. In determining whether an item should be presented as adjusted, the Group considers items which are significant either because of their size or their nature, and which are non-recurring or do not reflect the underlying trading performance of the Group. T) ProvisionsProvisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, and it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of that obligation. Provisions are measured at the Directors\u2019 best estimate of the expenditure required to settle the obligation at the balance sheet date, and are discounted to present value where the effect is material.U) Supplier IncomeAmounts receivable from suppliers are initially held on the balance sheet within the cost of inventory and recognised within the income statement once the contractual terms of the supplier agreements are met and the corresponding inventory has been sold.Volume rebates and price discounts are recognised in the Consolidated Statement of Profit or Loss as a reduction in cost of sales.V) Other Operating ExpensesIncluded within other operating expenses is depreciation, amortisation and certain property related costs that relate to the operation of the Group\u2019s trading activities.W) Critical Accounting Judgements And Key Sources Of Estimation UncertaintyIn the application of the Group\u2019s accounting policies, which are described previously, the Directors are required to make judgements, estimates and assumptions about the carrying amounts 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.Critical Accounting Judgements The key accounting judgements used in the financial statements are as follows:Lease Terms IFRS 16 defines the lease term as the non-cancellable period of a lease together with the options to extend or terminate a lease, if the lessee were reasonably certain to exercise that option. The Group has applied judgement to determine the lease term for some lease contracts in which it is a lessee that includes renewal options and break clauses, which can significantly affect the amount of lease liabilities and right-of-use assets recognised. At the commencement date of a property lease the Group normally determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely to be exercised and it is not reasonably certain that the Group will continue in occupation for any period beyond the lease term. For property leases the key factors that are normally the most relevant are the profitability of the leased store, the future plans of the business, and whether there are any penalties associated with exercising an option.Key Sources Of Estimation UncertaintyThe significant accounting estimates with a significant risk of material change to the carrying amounts of the assets and liabilities within the next financial period, are discussed below:Inventory ProvisionThe Group provides against the carrying value of inventories where it is anticipated that net realisable value (NRV) will be below costs. For the determination of NRV provisions inventories are classified into three broad categories, being continuing, discontinued and expected to be discontinued. The key estimate within the inventory provision relates to the lines which are expected to be discontinued within the coming financial year as well as an estimate around the write-off rate of said discontinued inventory, which is derived from historic experience. The gross carrying value of inventory categorised as expected to be discontinued is \u00a31.3 million, against which a provision of \u00a30.2 million has been recognised. The provisions held are based upon the experience of write offs in the preceding financial year. Analysis has shown that once inventory is discontinued, the likelihood of write off significantly increases. For inventory identified as \"to be discontinued within 12 months\" an increase in the expected write off rate of 20% would result in increased provisions of approximately \u00a30.2 million. Inventory, including the value of the NRV provisions, has been detailed in note 16.Carrying Value Of Goodwill In respect of reviewing the value of goodwill recognised on the acquisition of certain trade and assets of CTD Tiles for impairment, the Group has performed an impairment assessment. The key assumptions are considered to be key estimates. Further details are included within note 10.Areas That Are Both Critical Judgements And Key Sources Of Estimation UncertaintyStore ImpairmentEach store is evaluated for indicators of impairment or indicators that an impairment loss recognised in a previous period either no longer exists or has decreased in line with IAS 36. The Group has determined that each store is a separate CGU. An asset is impaired when the carrying amount exceeds its recoverable amount. IAS 36 defines recoverable amount as the higher of an asset or cash-generating unit\u2019s fair value less costs of disposal and its value in use. The recoverable amount is calculated based on the CGU\u2019s current cash flows which are then extrapolated to cover the period to the lease expiry date, accounting for expected performance of the stores. The key assumptions in the calculations are the growth rates and the pre-tax discount rate derived from the Group\u2019s weighted average cost of capital using the capital asset pricing model. The inputs of which include a risk-free rate, equity risk premium and a risk adjustment (Beta). Given the number of assumptions used, the assessment involves significant estimation uncertainty.A sensitivity analysis has been performed on note 14 in respect of weighted average cost of capital and growth rates as these are the most sensitive key assumptions.Key EstimateThe cash flow forecast growth rates have been risk-adjusted to reflect past cash flow projections and actual cash flows and represent management\u2019s best estimate of the range of conditions that will exist over the remaining useful life of the asset.Critical JudgementsAfter determining individual stores\u2019 cash flows for the current year, the Group allocates a share of the corporate costs to illustrate the cost of supporting the Group function. The corporate costs are allocated to each store on a revenue basis.Stores are also allocated a share of the online retail revenue where home delivery orders were made by customers who visited the store before ordering online, allocated based on annual footfall of each store. Click and collect orders, collected from individual stores, are included in the store cash flows in full.Where store CGUs contain property, plant and equipment (PPE) with a useful economic life greater than the remaining lease term, cashflows are extended to cover this period. A judgement has been taken that the PPE will be supported by future lease renewals or other stores within the Group. The extended period of assessment only considers the recovery of PPE balances and not the right-of-use assets. 3 Group RevenueAn analysis of Group revenue is as follows:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Revenue from the sale of goods 295,754 251,756Total revenue 295,754 251,756The Group trades in four related sectors which are Topps Tiles, Parkside, CTD and Online Pure Play. The Board receives monthly financial information at this level and uses this information to monitor performance, allocate resources and make operational decisions. These sectors are considered to meet the aggregation criteria as set out in IFRS 8 since the nature of the products, customer base and distribution methods are consistent with each other and the have similar economic characteristics. The Group sells tiles and tile associated products in each of these sectors, predominantly to UK-based retail, trade and commercial customers and offers a range of delivery and collection options for orders. Revenue can be split by the following geographical regions:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000UK 295,486 251,511EU 167 176Rest of World 101 69Total 295,754 251,756Revenue can be split into the following business areas:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Topps Tiles 218,582 210,367Parkside 8,532 7,592CTD 30,353 3,303Online Pure Play 38,287 30,494Total 295,754 251,756The Group\u2019s revenue is driven by the consolidation of individual small value transactions and as a result, Group revenue is not reliant on a major customer or group of customers.4 Profit/(Loss) Before Taxation Profit/(Loss) before taxation for the period has been arrived at after charging/(crediting):52 weeks52 weeksendedended27 September28 September20252024Notes\u00a3\u2019000\u00a3\u2019000Depreciation of property, plant and equipment 12 4,034 4,667Depreciation of right-of-use assets 14 12,761 17,630Operating lease costs accounted for per IFRS 16 para 6 \u2013 low value and short term rentals 6,373 2,917Gain on lease disposal (37) (506)Impairment charge of property, plant and equipment 12 759 2,290(Reversal of impairment charge)/impairment charge of right-of-use assets 14 (3,184) 17,094Loss on disposal of property, plant and equipment and intangibles 564 160Amortisation of intangibles 11 913 683Staff costs 5 71,543 60,173Exchange gains/(losses) recognised in profit or loss (51) 746Cost of inventories recognised as an expense 139,564 113,996Write-down of inventories to net realisable value 1,915 2,693In the reporting of financial information the Group uses certain measures that are not required under IFRS, the generally accepted accounting principles (\u2018GAAP\u2019) under which the Group reports. Adjusted profit before tax excludes the effect of one-off or fluctuating items, allowing stakeholders to understand results across years in a more consistent manner. The Group\u2019s management includes an adjusted profit before tax as a key performance indicator within the Strategic Report as one of the measures by which investors can assess the performance of the Group. The reconciliation of Adjusted Profit Before Tax to Statutory Profit/(Loss) Before Tax is as follows:52 weeks52 weeksendedended27 September28 September20252024Notes\u00a3\u2019000\u00a3\u2019000Adjusted Profit Before Tax 9,205 6,319PropertyVacant property and closure costs (483) (333)Store impairments, reversal of impairments and lease exit gains and losses 2,462 (18,854)Removal of notional depreciation on impaired assets 5,742 \u2013Non-operational warehouse costs (1,122) \u2013Business developmentCTD trading, one-off items and legacy costs, transaction costs and CMA investigation costs (6,918) (198)Pro Tiler Tools share purchase expense 22 \u2013 (3,166)Restructuring and other one-off costs (278) \u2013Management successionManagement succession (346) \u2013Statutory Profit/(Loss) Before Tax 8,262 (16,232)Property related costs include impairment charges or impairment reversals of assets, derecognition of lease liabilities where we have exited a store, one-off gains and losses through sub-lets, costs relating to the store closure programme which ended in 2022, notional depreciation on impaired assets and costs associated with the distribution centre at the Prologis Park Pineham before operational use, costs associated with the warehouse being exited, and the relocation of the Pro Tiler operation to the new facility.Business development costs include the financial impact of CTD, including trading performance, one-off and non-recurring costs, acquisition and integration costs, and the initial costs of the CMA investigation. In this period, the performance of CTD has been excluded from adjusted metrics due to the ongoing disruption caused by the CMA investigation. In the prior year, business development costs include the charges relating to the acquisition of Pro Tiler, including the cost associated with the purchase of the remaining 40% of shares which completed in March 2024. Restructuring costs relate to Board-approved decisions such as business closures or major organisational changes.Analysis of the auditor\u2019s remuneration is provided below:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Fees payable to the Company\u2019s auditor with respect to the Company\u2019s annual accounts 516 486Fees payable to the Company\u2019s auditor and their associates for other audit services to the Group:Audit of the Company\u2019s subsidiaries pursuant to legislation \u2013 \u2013Total audit fees 516 486Total non-audit fees \u2013 \u2013Total fees payable to the Company\u2019s auditors 516 486Additional fees of \u00a380,000 were incurred as part of the finalisation of the audit in 2024.5 Staff CostsThe average monthly number of persons employed by the Group in the UK during the accounting period (including Executive Directors) was:52 weeks52 weeksendedended27 September28 September20252024Number employedNumber employedSelling and distribution 1,417 1,385Administration 469 3811,886 1,766The average monthly number of persons (full-time equivalents) employed by the Group in the UK during the accounting period (including Executive Directors) was:52 weeks52 weeksendedended27 September28 September20252024Number employedNumber employedSelling and distribution 1,315 1,297Administration 463 3771,778 1,67420252024\u00a3\u2019000\u00a3\u2019000Their aggregate remuneration comprised:Wages and salaries (including LTIP, see note 27) 63,806 54,191Social security costs 6,307 4,736Other pension costs (see note 26b) 1,430 1,24671,543 60,173Details of Directors\u2019 emoluments are disclosed on pages 115 to 137. The Group considers key management to be the Directors only. Employee profit sharing of \u00a36.6 million (2024: \u00a34.1 million) is included in the above and comprises sales commission and bonuses.The total charge for share based payments recognised during the year was \u00a30.2 million (2024: \u00a30.3 million)6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.7 Taxation52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Current tax \u2013 charge for the period 360 265Current tax - adjustment in respect of prior periods (621) 720Deferred tax \u2013 charge/(credit) for the period (note 15) 2,008 (3,201)Deferred tax - adjustment in respect of prior periods (note 15) 527 (1,196)Total tax charge/(credit) 2,274 (3,412)The charge/(credit) for the period can be reconciled to the profit/(loss) per the Consolidated Statement of Profit or Loss as follows:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Continuing operations:Profit/(loss) before taxation 8,262 (16,232)Tax at the UK corporation tax rate of 25.0% (2024: 25.0%) 2,066 (4,052)Expenses that are not deductible in determining taxable profit 225 896Fixed asset differences (non-deductible expenses) 141 220Non-taxable gains on property (64) \u2013Adjustment in respect of prior periods (621) 720Adjustments to tax charge in respect of prior periods \u2013 deferred tax 527 (1,196)Tax charge/(credit) for the period 2,274 (3,412)In the period, the Group has recognised a corporation tax credit directly to equity of \u00a3nil (2024: \u00a3nil) and a deferred tax charge to equity of \u00a34,000 (2024: \u00a34,000) in relation to the Group\u2019s share option schemes.The Group continue to fully provide within current tax liabilities and other creditors for a historic tax claim relating to EU loss relief in relation to the closed Dutch business of \u00a31,113,000 (2024: \u00a31,071,000). The applicable UK corporation tax rate was 25%. 8 DividendsAmounts recognised as distributions to equity holders in the period:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Final dividend for the period ended 28 September 2024 of \u00a30.012 (2023: \u00a30.024) per share 2,357 4,717Interim dividend for the period ended 27 September 2025 of \u00a30.008 (2024: \u00a30.012) per share 1,572 2,360Total dividend paid in the period 3,929 7,077Proposed final dividend for the period ended 27 September 2025 of \u00a30.021 (2024: \u00a30.012) per share 4,126 2,360The proposed final dividend for the period ended 27 September 2025 is subject to approval by shareholders at the Annual General Meeting and has not been included as a liability in these financial statements.9 Earnings Per ShareThe calculation of earnings per share is based on the earnings for the financial period attributable to equity shareholders and the weighted average number of ordinary shares.52 weeks52 weeksendedended27 September28 September20252024Weighted average number of issued shares for basic earnings per share 196,681,818 196,681,818Weighted average impact of treasury shares for basic earnings per share (134,599) (64,344)Total weighted average number of shares for basic earnings per share 196,547,219 196,617,474Weighted average number of shares under option 2,668,897 2,116,731For diluted earnings per share 199,216,116 198,734,20552 weeks 52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Profit/(loss) after tax for the period attributable to the parent 5,988 (13,033)Adjusting items 762 17,730Adjusted profit after tax for the period attributable to the parent 6,750 4,697Earnings per ordinary share - basic 3.05p (6.63p)Earnings per ordinary share \u2013 diluted 3.01p (6.63p)Earnings per ordinary share \u2013 adjusted* 3.43p 2.39p* Adjusted earnings per share is an adjusted performance measure used by the Group\u2019s management to plan for, control and assess the performance of the Group.Diluted earnings per share for the prior period is not adjusted for the impact of the potential future conversion of preferred equity due to this instrument having an anti-dilutive effect, whereby the positive impact of adding back the associated financial costs to earnings outweighs the dilutive impact of conversion/exercise. Diluted adjusted earnings per share does take into account the impact of this instrument as shown in the table above setting out the weighted average number of shares. Due to the loss incurred in the prior year, in calculating the diluted loss per share, the share options, warrants and preferred equity are considered to be non-dilutive. Adjusted earnings per share were calculated after adjusting for the post-tax impact of the following items: vacant property and closure costs of \u00a3412,000 (2024: \u00a3273,000), removal of notional depreciation on impaired assets of \u00a34,306,000 (2024: \u00a3nil), store impairments and lease exit gains and losses of \u00a31,705,000 gain (2024: \u00a314,140,000 loss), Pro Tiler Tools share purchase expense of \u00a3nil (2024: \u00a33,166,000), CTD trading losses of \u00a31,152,000 (2024: \u00a350,000), CTD one off costs \u00a32,380,000 (2024: \u00a3nil), restructuring and other one-off costs of \u00a3209,000 (2024: \u00a338,000), CMA advisory costs of \u00a31,487,000 (2024: \u00a363,000), management succession costs of \u00a3256,000 (2024: \u00a3nil) and non-operational warehouse costs of \u00a3877,000 (2024: \u00a3nil). 10 GoodwillNotes \u00a3\u2019000CostAt 28 September 2024 11,714IFRS remeasurement 28 (2,328)At 28 September 2024 (restated) 9,386Disposals (284)Assets classified as held for sale 29 (257)At 27 September 2025 8,845Accumulated impairment losses At 28 September 2024 3,349At 27 September 2025 3,349Carrying amountAt 27 September 2025 5,496At 28 September 2024 (restated) 6,037On 19 August 2024, the Group acquired certain trade and assets from CTD Tiles Limited. This included property, tangible assets and inventory. The excess of consideration paid against the fair value of assets and liabilities acquired was recognised as goodwill. At 28 September 2024, the Group recognised the fair values of assets acquired on a provisional basis in accordance with IFRS 3. At 27 September 2025, the fair values of assets acquired have been finalised within the 12 month period as permitted by IFRS 3. The goodwill and related assets are being allocated as a group of cash-generating units. Further information in relation to the acquired assets is described within Note 28. The remaining carrying value of goodwill relates to the acquisition of Pro Tiler Limited.The Pro Tiler carrying amount is \u00a32.1m and the CTD carrying amount is \u00a33.4m.The accumulated impairment losses relate to the goodwill recognised on the acquisition of Parkside Ceramics Limited in 2017 and Strata Tiles Limited in 2019, that were written down to \u00a3nil in a prior year. Where a balance exists, the Group tests goodwill annually for impairment or more frequently if there are indications that goodwill might be impaired. In accordance with Group accounting policies the recoverable amount is the higher of fair value, reflecting market conditions less costs to sell or value in use. The Group prepares cash flow forecasts derived from the most recent financial budgets approved by management for the next five years and extrapolates cash flows for the following years. The growth rate applied does not exceed the average long-term growth rate for the relevant markets. The recoverable amounts are determined from value in use calculations. The key assumptions for the value in use calculations are those regarding the discount rates, growth rates and expected changes to selling prices and direct costs during the period. The Group anticipates that its ambition to become carbon neutral across Scopes 1 & 2 by 2030 will likely result in a level of additional cost being incurred to achieve this in future years. Analysis to quantify the level of increased cost is ongoing and there is currently no specific estimate of cost incorporated into the future cash flows used in the assessment for goodwill impairment. The key assumptions underlying the anticipated future cashflows are prudent, so an increase in future costs associated with meeting climate targets should not materially impact the Group\u2019s current year assessment of recoverable amounts. Management estimates discount rates based on the Group\u2019s weighted average cost of capital. The long-term growth rates of 1.6% (2024: 1.9%) are based on industry growth forecasts. Changes in selling prices and direct costs are based on past practices and expectations of future changes in the market. Discounted cash flows were calculated using a pre-tax rate of 15.4% (2024: 16.0%).No reasonably possible changes to key assumptions would lead to an impairment scenario.11 Intangible AssetsCustomer Brand relationships SoftwareTotal \u00a3\u2019000\u00a3\u2019000\u00a3000\u00a3\u2019000CostAt 30 September 2023 6,405 1,042 1,384 8,831Additions \u2013 \u2013 89 89Disposals \u2013 \u2013 (156) (156)At 28 September 2024 6,405 1,042 1,317 8,764IFRS remeasurement 807 1,524 \u2013 2,331At 28 September 2024 (restated) 7,212 2,566 1,317 11,095Additions \u2013 \u2013 165 165At 27 September 2025 7,212 2,566 1,482 11,260Accumulated amortisationAt 30 September 2023 1,898 1,042 1,136 4,076Amortisation charge for the period 532 \u2013 151 683Elimination on disposal \u2013 \u2013 (156) (156)At 28 September 2024 2,430 1,042 1,131 4,603Amortisation charge for the period 600 163 150 913At 27 September 2025 3,030 1,205 1,281 5,516Carrying amountAt 27 September 2025 4,182 1,361 201 5,744At 28 September 2024 (restated) 4,782 1,524 186 6,492The carrying value of the brand assets were recognised on the acquisition of Pro Tiler Limited in 2022 and the acquisition of CTD in 2024. The carrying value of the Customer Relationships were recognised on the acquisition of CTD. Both the CTD Brand and Customer Relationships have been included in the current results following the finalisation of the fair values in the 12 month fair value period following the date of acquisition, as permitted by IFRS 3, and as detailed further in Note 28. Other brand and customer relationships assets relating to the acquisition of Parkside Ceramics Limited in 2017 and Strata Tiles Limited in 2019 were written down to \u00a3nil in a prior year. Software is amortised on a straight-line basis over its estimated useful life of four years.The Pro Tiler brand is amortised over a period of ten years on a straight-line basis and the CTD brand is amortised over a period of fourteen years on a straight-line basis. The remaining useful life of the Pro Tiler brand is seven years and the CTD brand is thirteen years.The Customer Relationships are amortised over a period of eleven years on a straight-line basis. The remaining useful life is ten years.Amortisation is included within other operating expenses within the Consolidated Statement of Profit or Loss.12 Property, Plant And EquipmentFreehold Shortland and leasehold Fixtures and MotorPlant and buildingsimprovements fittings vehicles machinery Total \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostAt 30 September 2023 1,304 1,264 85,324 74 313 88,279Additions \u2013 42 4,101 50 \u2013 4,193Additions from business combinations 390 475 81 \u2013 \u2013 946Disposals \u2013 (81) (2,440) \u2013 (44) (2,565)At 28 September 2024 1,694 1,700 87,066 124 269 90,853Additions \u2013 467 4,335 46 \u2013 4,8481Reclassification of Asset Category(390) 390 \u2013 \u2013 \u2013 \u2013Disposals (505) (232) (2,648) (15) (145) (3,545)Assets classified as held for sale \u2013 (20) (8) \u2013 \u2013 (28)At 27 September 2025 799 2,305 88,745 155 124 92,128Accumulated depreciationAt 30 September 2023 341 972 67,575 35 50 68,973Charge for the period 32 77 4,505 15 38 4,667Impairment charge \u2013 \u2013 2,290 \u2013 \u2013 2,290Eliminated on disposals \u2013 (81) (2,287) \u2013 (37) (2,405)At 28 September 2024 373 968 72,083 50 51 73,525Charge for the period 23 435 3,489 59 28 4,034Reclassification of Asset Category (5) 5 \u2013 \u2013 \u2013 \u2013Impairment charge \u2013 \u2013 759 \u2013 \u2013 759Eliminated on disposals (257) (99) (2,577) (12) (14) (2,959)Assets classified as held for sale \u2013 (6) (1) \u2013 \u2013 (7)At 27 September 2025 134 1,303 73,753 97 65 75,352Carrying amountAt 27 September 2025 665 1,002 14,992 58 59 16,776At 28 September 2024 1,321 732 14,983 74 218 17,3281 The CTD assets have been reclassified following further assessment as part of the finalisation of the fair value of the assets acquired, as detailed in Note 28.Cumulative finance costs capitalised in the cost of tangible fixed assets amount to \u00a3nil (2024: \u00a3nil). Contractual commitments for the acquisition of property, plant and equipment are detailed in note 26. Details of the impairment recognised are included in note 14.All assets classified as property, plant and equipment are UK based.13 SubsidiariesA list of all subsidiaries, including the name, country of incorporation and proportion of ownership interest is given in note 4 to the Company financial statements.14 LeasesAs a lesseeRight-of-use assets included in the Consolidated Statement of Financial Position were as follows:Land and buildings EquipmentTotal \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000At 30 September 2023 77,982 2,939 80,921Additions 10,947 1,624 12,571 Disposals (3,419) (24) (3,443)Depreciation (16,006) (1,624) (17,630)Impairment (17,094) \u2013 (17,094)At 28 September 2024 52,410 2,915 55,325 Additions 29,485 3,035 32,520Disposals (238) (83) (321)Depreciation (11,150) (1,611) (12,761)Impairment (3,986) \u2013 (3,986)Reversal of impairment 7,170 \u2013 7,170At 27 September 2025 73,691 4,256 77,947During the period, the Group has continued to review the performance of its store portfolio and the Group has provided for the net book value of right-of-use assets in relation to 88 stores (2024: 159 stores) and property, plant and equipment in relation to 49 stores (2024: 63 stores) that are impaired. The Group has reversed impairments where there is any indication that previously impaired assets may no longer be impaired, with reversals of impairment charges of right-of-use assets in relation to 93 stores (2024: no stores). The carrying value of store-based assets is \u00a389.2 million (2024: \u00a368.1 million). Due to forecast sales performance being inadequate to ensure that future expected cashflows support the carrying values of their assets, impairments have been recognised to the right-of-use assets of \u00a34.0 million (2024: \u00a317.1 million) and to the property, plant and equipment of \u00a30.8 million (2024: \u00a32.3 million). Where forecast sales performance has exceeded expectations which indicates that economic performance of the assets is better than expected, impairment reversals have been recognised to the right-of-use assets of \u00a37.2 million (2024: \u00a3nil). There are other assets that are not linked to the store portfolio.Lease liabilities included in the Consolidated Statement of Financial Position were as follows:Land and buildings EquipmentTotal \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000At 30 September 2023 (91,407) (3,095) (94,502)Additions (10,729) (1,624) (12,353)Disposals 3,807 24 3,831 Interest (4,492) (239) (4,731)Repayment of lease liabilities 19,889 1,901 21,790 At 28 September 2024 (82,932) (3,033) (85,965)Additions (27,369) (2,971) (30,340)Disposals 541 83 624Interest (5,815) (310) (6,125)Repayment of lease liabilities 20,320 1,694 22,014At 27 September 2025 (95,255) (4,537) (99,792)The maturity analysis of the lease liabilities is as follows:20252024\u00a3\u2019000\u00a3\u2019000Current (16,782) (14,584)Non-current (83,010) (71,381)(99,792) (85,965)The remaining contractual maturities of the lease liabilities, which are gross and undiscounted, are as follows:20252024\u00a3\u2019000\u00a3\u2019000Less than one year 26,397 21,890One to five years 60,713 54,737More than five years 50,866 34,524Total undiscounted lease liability 137,976 111,151The following amounts have been recognised in the Consolidated Statement of Profit or Loss:Land and buildings EquipmentTotal 20252025 2025 \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Depreciation of right-of-use assets 11,150 1,611 12,761Net reversal of impairment of right-of-use assets (3,184) \u2013 (3,184)Interest expense 5,815 310 6,125Expenses relating to short-term leases \u2013 99 99Holdover lease expense 5,734 540 6,274Land and buildings EquipmentTotal 202420242024 \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000Depreciation of right-of-use assets 16,006 1,624 17,630 Impairment of right-of-use assets 17,094 \u2013 17,094 Interest expense 4,492 239 4,731 Expenses relating to short-term leases \u2013 27 27 Holdover lease expense 2,736 154 2,890 The total cash outflow for leases held on the balance sheet during the financial period was \u00a322.0 million (2024: \u00a321.8 million). Cash outflow for short-term leases was \u00a36.4 million (2024: \u00a32.9 million).As a lessorLease income from lease contracts in which the Group acts as a lessor is as below:2025 2024\u00a3\u2019000\u00a3\u2019000Lease income (from operating leases) 263 401 Finance income (from finance leases) 44 55 The Group leases out a small number of properties, some of which are classified as operating leases, as they do not transfer substantially all of the risks and rewards incidental to the ownership of the assets.In order to manage the risk associated with any rights retained in the underlying leased assets, the Group ensures that appropriate due diligence is undertaken in advance of formalising a lease arrangement with a lessee.The carrying value of lease receivables is considered to be materially reflective of their fair value.Some of the properties that the Group leases out are classified as finance leases. These are shown as other financial assets on the Consolidated Statement of Financial Position.The following table sets out a maturity analysis of lease receivables, showing the undiscounted finance lease payments to be received after the reporting date:20252024\u00a3\u2019000\u00a3\u2019000Less than one year 338 317 One to five years 1,138 1,323 More than five years 245 452 Total undiscounted lease payments receivable 1,721 2,092 Less: unearned finance income (120) (226)Less: expected credit loss provision (1) (3)Present value of minimum lease payments receivable 1,600 1,863 Current 298 210 Non-current 1,302 1,653 1,600 1,863 ImpairmentAt the end of the financial year the carrying value of assets, including right-of-use lease assets, was assessed against their recoverable amount determined by reference to their value-in-use. Assets and expected cashflows were assessed at the lowest identifiable level of Cash Generating Unit (\u201cCGU\u201d) where the expected cash inflows of each CGU were expected to be independent of those incurred by other CGUs. Individual retail stores are considered to be separate CGUs, which includes income from online orders that are click-and-collect. Pro Tiler Limited is treated as a separate CGU and the CTD goodwill and intangible assets acquired are treated as a group of CGUs as described in Note 10 and no impairment has been recognised.Sustained macro-economic challenges principally within the first half of the year offset with overall Group results trading upwards in the second half which has resulted in the Group determining that a review was required across the entire store estate to identify potential impairments or reversals of previous impairment charges. As a consequence, all stores have been assessed, leading to an impairment charge to the value of right-of-use assets of \u00a33,986k, which includes \u00a3997k relating to newly acquired stores, and reversals of previous impairment charges of \u00a37,170k in the current year. The impairment reviews include management\u2019s assessment of current economic factors, such as movements in inflation, interest rates and the macro-economic environment. For stores that have been opened less than two years prior to the balance sheet date, a separate indicator assessment is performed whereby the actual cash inflows are compared against investment appraisals. The newly acquired stores predominantly relate to CTD. The impairment assessment on these stores is based on five-year forecasted cash flows using net contributions by store which are assumed to align with the core estate by year three. Reversals of impairments are assessed based on trading performance in the year in comparison to previous cash flow forecasts and a reversal will be recognised if the economic performance of the store is better than expected due to factors such as increased trading volumes. Impairments or reversals of impairment charges are recognised if there are significant variances against expected cash flow profiles.The value-in-use calculations require the application of a number of assumptions. The key assumptions used in the estimation of recoverable amounts are set out below:Assumption Description SensitivityPre-tax discount rate This is calculated by reference to the weighted An increase in pre-tax discount rate of 100bps at average cost of capital of the Group. At the year-end would lead to an additional \u00a30.2 million year-end, the pre-tax discount rate applied to (2024: \u00a30.3 million) impairment in the year.forecast cashflows was 21.9% (2024: 29.1%). The discount rate applied in the current period is lower than in the prior period due to changes in the underlying cash flow profile and the resulting pre-tax discount rate calculation.Cashflow forecasts Cashflows are derived from extrapolation For all store-based assets, a decrease in of trading performance of identified CGUs. short-term/ budgeted growth rates in the first Management prepares growth rates applicable in five forecasted years of 100bps at year-end the first five forecasted years based on expected would lead to an additional \u00a30.2 million (2024: year-on-year growth in cash contributions for \u00a30.5 million) impairment in the year. For recently stores. The long-term growth rate is applied to acquired stores, a decrease in the short-term/ future years where relevant, however given the budgeted growth rate for the second forecasted period of assessment does not always exceed year of 1000bps at year-end would lead to an five years, this is not considered to be a key additional \u00a30.2 million impairment in the year.assumption.15 Deferred Tax AssetsThe following are the deferred tax assets / (liabilities) recognised by the Group and movements thereon during the current and prior reporting period:Brought Accelerated Forward tax Tax Losses Property depreciation Share-based Intangible (restated)related items(restated)payments assets Total \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000At 30 September 2023 121 328 513 233 (1,127) 68Credit/(charge) to income 3,496 (74) (259) (95) 133 3,201Credit in respect of previous periods 1,250 34 (88) \u2013 \u2013 1,196Credit to equity \u2013 \u2013 (4) \u2013 (4)At 28 September 2024 4,867 288 166 134 (994) 4,461IFRS remeasurement (note 28) \u2013 \u2013 \u2013 \u2013 (583) (583)At 28 September 2024 (restated) 4,867 288 166 134 (1,577) 3,878Credit/(charge) to income (1,648) (182) (360) (9) 191 (2,008)Credit in respect of previous periods (987) \u2013 460 \u2013 \u2013 (527)Credit to equity \u2013 \u2013 \u2013 (4) \u2013 (4)At 28 September 2025 2,232 106 266 121 (1,386) 1,339The deferred tax asset at 27 September 2025 has been calculated at 25% (2024: 25%).The prior year deferred tax balances have been restated to split the brought forward tax losses and the accelerated tax depreciation, increasing the brought forward tax losses and reducing the accelerated tax deprecation by \u00a34,867k at 28 September 2024 and \u00a3121k at 30 September 2023. The overall impact on the deferred tax assets is nil. There was a further restatement to the prior year deferred tax balances due to the recognition of a deferred tax liability on the intangible assets that were recognised following the finalisation of the fair values in the 12 month fair value period following the date of acquisition, as permitted by IFRS 3, and as detailed further in Note 28.16 Inventories 20252024 (restated)\u00a3\u2019000\u00a3\u2019000Goods for resale 40,613 37,850IFRS remeasurement (note 28) \u2013 20140,613 38,051Goods for resale includes a net realisable value provision of \u00a33,846,000 (2024: \u00a33,487,000). Write-downs of inventories to net realisable value amounted to \u00a31,915,000 (2024: \u00a32,693,000) and were recognised as an expense during the period, included within cost of sales in the Consolidated Statement of Profit or Loss.17 Trade And Other Receivables20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one year:Amounts receivable for the sale of goods 14,107 7,675Allowance for expected credit losses (337) (59)Other debtors and prepayments 4,277 5,73418,047 13,350The Directors consider that the carrying amount of trade and other receivables at 27 September 2025 and 28 September 2024 approximates to their fair value on the basis of discounted cash flow analysis.Credit RiskThe Group\u2019s principal financial assets are bank balances and cash, trade receivables and lease receivables.The Group considers that it has no significant concentration of credit risk. The majority of sales in the business are cash-based sales in the stores.Total trade receivables (net of expected credit losses) held by the Group at 27 September 2025 amounted to \u00a313.8 million (2024: \u00a37.6 million). These amounts mainly relate to sundry trade account generated sales. In relation to these sales, the average credit period taken is 85 days (2024: 61 days) and no interest is charged on the receivables.The Group will write off, either partially or in full, the gross carrying amount of a financial asset when there is no realistic prospect of recovery. This is usually the case when it is determined that the debtor does not have the assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off.Before accepting any new customer, the Group uses an external credit scoring system to assess the potential customer\u2019s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed periodically.Included in the Group\u2019s trade receivable balance are debtors with a carrying amount of \u00a32.4 million (2024: \u00a30.5 million) which are past due at the reporting date for which the Group has not provided provisions for impairment as there has not been a significant change in credit quality and the amounts are still considered recoverable. The Group does not hold any collateral over these balances.The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Expected loss rates are based on historical loss experience, adjusted to reflect information about current conditions and reasonable forecasts around future economic conditions.The allowance for expected credit losses was \u00a3337,000 by the end of the period (2024: \u00a359,000). The following is a reconciliation of changes in the allowance for expected credit losses: Total \u00a3\u2019000At 30 September 2023 86 Created in the year 134Utilisation of provision (10)Release of provision (151) At 28 September 2024 59 Created in the year 305Utilisation of provision \u2013Release of provision (27)At 27 September 2025 33718 Cash And Cash Equivalents Cash and cash equivalents comprise cash held by the Group and short-term bank deposits. The carrying amount of these assets approximates their fair value. A breakdown of significant bank and cash balances by currency is as follows:20252024\u00a3\u2019000\u00a3\u2019000Sterling 18,230 22,814US dollar 46 735Euro 158 133Total cash and cash equivalents 18,434 23,682Cash and cash equivalents are in the scope of the expected credit loss model under IFRS 9, however balances are held with recognised financial institutions and therefore the expected impairment loss is considered to be minimal. 19 Bank Loans20252024\u00a3\u2019000\u00a3\u2019000Revolving credit facility (all sterling) 11,000 14,99620252024\u00a3\u2019000\u00a3\u2019000The borrowings are repayable as follows:Greater than one year 11,000 15,000\u2013Less: total unamortised issue costs \u2013 (4) 11,000 14,996The Directors consider that the carrying amount of the revolving credit facility at 27 September 2025 and 28 September 2024 approximates to its fair value since the amounts relate to floating rate debt.The following is a reconciliation of changes in financial liabilities to movement in cash from financing activities:Lease Current Non-current Unamortised liabilitiesborrowingsborrowingsissue costs\u00a3\u2019000\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000As at 30 September 2023 94,502 \u2013 \u2013 100Repayment of lease liabilities (21,790) \u2013 \u2013 \u2013Non-cash movement - Lease additions and disposals 8,522 \u2013 \u2013 \u2013Interest accrued on lease liabilities 4,731 \u2013 \u2013 \u2013Proceeds from revolving credit facility \u2013 \u2013 23,500 \u2013Repayment of revolving credit facility \u2013 \u2013 (8,500) \u2013Unamortised issue costs \u2013 \u2013 (4) \u2013Issue costs incurred in the year \u2013 \u2013 \u2013 (100)Amortisation of issue costs \u2013 \u2013 \u2013 150Lease Current Non-current Unamortised liabilitiesborrowingsborrowingsissue costs\u00a3\u2019000\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000As at 28 September 2024 85,965 \u2013 14,996 150Repayment of lease liabilities (22,014) \u2013 \u2013 \u2013Non-cash movement - Lease additions and disposals 29,716 \u2013 \u2013 \u2013Interest accrued on lease liabilities 6,125 \u2013 \u2013 \u2013Proceeds from revolving credit facility \u2013 \u2013 21,000 \u2013Repayment of revolving credit facility \u2013 \u2013 (25,000) \u2013Unamortised issue costs \u2013 \u2013 4 \u2013Issue costs incurred in the year \u2013 \u2013 \u2013 (150)Amortisation of issue costs \u2013 \u2013 \u2013 79As at 27 September 2025 99,792 \u2013 11,000 79At 27 September 2025, the Group had a revolving credit facility of \u00a330.0 million, expiring in October 2027. As at the financial period end, \u00a311.0 million of this was drawn (2024: \u00a315.0 million), leaving \u00a319.0 million of undrawn committed banking facilities. The loan facility contains financial covenants which are tested on a bi-annual basis. The Group did not breach any covenants in the period.20 Trade And Other Payables20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one yearTrade payables 33,382 28,387Other payables 10,882 10,481Accruals 16,039 13,769Refund liability 423 1,323Deferred income 1,193 1,008Contract liabilities 2,432 2,49564,351 57,463Trade payables and accruals principally comprise amounts outstanding for trade purchases and ongoing costs. The average credit period taken for trade purchases is 66 days (2024: 60 days). No interest is charged on these payables. The Directors consider that the carrying amount of trade payables at 27 September 2025 and 28 September 2024 approximates to their fair value on the basis of discounted cash flow analysis.Deferred income relates to consideration for trader loyalty points earned but not yet redeemed. The value of deferred income as at 28 September 2024 that was recognised as revenue for the 52 weeks ended 27 September 2025 was \u00a3472,125.Contract liabilities relate to deposits received from customers for orders not yet fulfilled. These deposits are recognised in revenue when the ownership of goods is transferred to the customer, typically when the goods are delivered to, or collected by the customer. The contract liabilities outstanding at 27 September 2025 are expected to be recognised in revenue over the next 12 months. These contracts for the supply of goods do not contain a significant financing element. The value of contract liabilities as at 28 September 2024 that was recognised as revenue for the 52 weeks ended 27 September 2025 was \u00a32,137,524. 21 Financial InstrumentsCapital Risk ManagementThe Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to stakeholders through the optimisation of the debt and equity balance. The Group\u2019s overall strategy remains unchanged from 2021. The capital structure of the Group consists of cash and cash equivalents disclosed in note 18 and equity attributable to equity holders of the parent, comprising issued capital, reserves and accumulated losses as disclosed in notes 23 to 25, notes 29 to 30 and in the Consolidated Statement of Changes in Equity.The Group is not subject to any externally imposed capital requirements.Significant Accounting PoliciesDetails of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument, are disclosed in note 2P to the financial statements.Categories Of Financial Instruments20252024Carrying value and fair value\u00a3\u2019000\u00a3\u2019000Financial assetsAmortised cost (including cash and cash equivalents) 33,804 33,593Fair value through profit and loss 138 \u2013Financial liabilitiesAmortised cost 171,096 153,545Fair value through profit and loss \u2013 378Financial assets at amortised cost comprises lease receivables, amounts receivable for the sale of goods, cash and cash equivalents.Financial assets at fair value through profit and loss comprises the fair value of forward currency contracts, which are mandatorily measured at fair value.Financial liabilities at amortised cost comprises lease liabilities, accruals, bank loans and trade and other payables.The Group considers itself to be exposed to risks on financial instruments, including market risk (including currency risk), credit risk, liquidity risk and cash flow interest rate risk.The Group seeks to mitigate the effects of these risks by using derivative financial instruments to hedge these risk exposures economically. The use of financial derivatives is governed by the Group\u2019s policies approved by the Board of Directors, which provide written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial derivatives and non-derivative financial instruments, and the investment of excess liquidity. The Group does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.Market RiskThe Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The Group enters into forward foreign exchange contracts to hedge the exchange rate risk arising on the import of goods.Foreign Currency Risk ManagementThe Group undertakes certain transactions denominated in foreign currencies. Hence, exposures to exchange rate fluctuations arise. Exchange rate exposures are managed within approved policy parameters utilising forward foreign exchange contracts.The carrying amounts of the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the reporting date are as follows:Assets Liabilities2025202420252024\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Euro 172 190 6,264 4,716US dollar 43 736 45 726Foreign Currency Sensitivity AnalysisThe Group is mainly exposed to the currency of China, India, Brazil and Turkey (US dollar currency) and to various European countries (euro) as a result of inventory purchases. The following table details the Group\u2019s sensitivity to a 10% increase and decrease in sterling against the relevant foreign currencies. Ten per cent represents management\u2019s assessment of the reasonably possible change in foreign exchange rates, based on historic volatility. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a 10% change in foreign currency rates. A positive number below indicates an increase in profit and other equity where sterling strengthens 10% against the relevant currency.20252024\u00a3\u2019000\u00a3\u2019000Profit or loss movement on a 10% strengthening in sterling against the euro 554 411Profit or loss movement on a 10% strengthening in sterling against the US dollar \u2013 (1)Profit or loss movement on a 10% weakening in sterling against the euro (677) (503)Profit or loss movement on a 10% weakening in sterling against the US dollar \u2013 1Currency DerivativesThe Group utilises currency derivatives to hedge significant future transactions and cash flows. The Group uses foreign currency forward contracts in the management of its exchange rate exposures. The contracts are denominated in US dollars and euros. Hedge accounting is not applied.At the balance sheet date, the total notional amounts of outstanding forward foreign exchange contracts that the Group has committed to are as below:20252024\u00a3\u2019000\u00a3\u2019000Forward foreign exchange contracts 15,647 13,540These arrangements are designed to address significant exchange exposures for the first half of 2025 and are renewed on a revolving basis as required.At 27 September 2025 the fair value of the Group\u2019s currency derivatives is a gain of \u00a3137,609 (2024: loss of \u00a3377,901). Gains of \u00a3515,510 have been included in cost of sales during the period (2024: \u00a3451,634 loss). Interest Rate Risk ManagementThe Group is exposed to interest rate risk on debt as the Group has drawn down on the revolving credit facility during the period, in addition to being exposed to fluctuations in interest rates on deposited funds. Funds are managed and deposited in line with the Group\u2019s Treasury policy which is reviewed by the Board annually. Several factors are considered when making decisions around deposits, including but not limited to, interest rate, counterparty credit rating and deposit term.Had the Bank of England base rate been 100bps higher or lower throughout the year, the Group\u2019s interest income on deposited funds would have been higher or lower by \u00a360,644 and (\u00a361,092) and the Group\u2019s interest expense on the revolving credit facility would have been higher or lower by \u00a3134,932 and (\u00a3134,932).Credit Risk ManagementCredit risk refers to the risk that a counterparty will default on its contractual obligations, resulting in financial loss to the Group. Management have considered the counterparty risk associated with the cash and derivative balances and do not consider there to be a material risk. The Group has a policy of only dealing with creditworthy counterparties. Before accepting any new customer, the Group uses an external credit scoring system to assess the potential customer\u2019s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed periodically. The carrying amount of financial assets recorded in the financial statements, which is net of expected credit losses, represents the Group\u2019s maximum exposure to credit risk.Liquidity Risk ManagementUltimate responsibility for liquidity risk management rests with the Board of Directors. The Group manages liquidity risk by maintaining adequate reserves, banking facilities and borrowing facilities by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities.Liquidity And Interest Risk TablesThe following tables detail the Group\u2019s remaining contractual maturity for its non-derivative financial liabilities. The table includes both interest and principal cash flows.Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2025 \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Non-interest bearing 60,304 \u2013 \u2013 \u2013 \u2013 60,304Interest on revolving credit facility 51 146 432 611 \u2013 1,240Lease liabilities 3,327 4,600 18,470 60,713 50,866 137,976Revolving credit facility \u2013 \u2013 \u2013 11,000 \u2013 11,000Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2024 \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Non-interest bearing 53,743 \u2013 \u2013 \u2013 \u2013 53,743Lease liabilities 3,183 4,242 14,465 54,737 34,524 111,151Revolving credit facility \u2013 \u2013 \u2013 15,000 \u2013 15,000The Group is financed through a \u00a330.0 million (2024: \u00a330.0 million) revolving credit facility, of which \u00a311.0 million (2024: \u00a315.0 million) was utilised. At the balance sheet date, the total unused amount of financing facilities was \u00a319.0 million (2024: \u00a315.0 million). The Group expects to meet its other obligations from operating cash flows and proceeds of maturing financial assets. The following table details the Group\u2019s liquidity analysis for its derivative financial instruments. The table has been drawn up based on the undiscounted net cash inflows/(outflows) on the derivative instruments that settle on a net basis and the undiscounted gross inflows and (outflows) on those derivatives that require gross settlement. When the amount payable or receivable is not fixed, the amount disclosed has been determined by reference to the projected interest and foreign currency rates as illustrated by the yield curves existing at the reporting date.Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2025\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Foreign exchange forward contracts payments (3,051) (5,107) (7,489) \u2013 \u2013 (15,647)Foreign exchange forward contracts receipts 3,078 5,206 7,500 \u2013 \u2013 15,784Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2024\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Foreign exchange forward contracts payments (2,234) (4,642) (6,664) \u2013 \u2013 (13,540)Foreign exchange forward contracts receipts 2,335 4,805 6,778 \u2013 \u2013 13,918Fair Value Of Financial InstrumentsThe fair values of financial assets and financial liabilities are determined as follows:Foreign currency forward contracts are measured using quoted forward exchange rates and yield curves derived from quoted interest rates matching maturities of the contracts.The fair values are therefore categorised as Level 2 (2024: Level 2), based on the degree to which the fair value is observable. Level 2 fair value measurements are those derived from inputs other than unadjusted quoted prices in active markets (Level 1 categorisation) that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).22 Provisions20242025(restated)\u00a3\u2019000\u00a3\u2019000Dilapidations provision 5,023 2,634Retention of title provision \u2013 3795,023 3,013 IFRS remeasurement \u2013 (379)5,023 2,634Current 247 335Non-current 4,776 2,2995,023 2,634Dilapidations provision Retention of title Total Notes \u00a3\u2019000provision \u00a3\u2019000\u00a3\u2019000At 28 September 2024 2,634 379 3,013IFRS remeasurement 28 \u2013 (379) (379)At 28 September 2024 (restated) 2,634 \u2013 2,634Created in the year 2,523 \u2013 2,523Utilisation of provision (150) \u2013 (150)Unwind of discount 16 \u2013 16At 27 September 2025 5,023 \u2013 5,023The retention of title provision reflects the Group\u2019s liability to former CTD suppliers on acquisition of inventory from CTD Tiles Limited which was subject to retention of title clauses. The obligation was acquired by the Group through the acquisition. The fair values of the assets acquired were finalised during the 12 month period following the date of acquisition as permitted by IFRS 3, during which time the inventory value was finalised and the retention of title provision was no longer required.The dilapidations provision represents management\u2019s best estimate of the Group\u2019s liability under its property lease arrangements based on past experience and is expected to be utilised over the lease term of the various properties (average of 15 years which includes an estimation of future renewals after the current leases end). The Group\u2019s methodology for the calculation of the dilapidations provision takes the following information into account:\u2022 Average expected future dilapidations cost per property\u2022 The number of properties exposed to possible dilapidations claims\u2022 The likelihood of lease renewal at maturityFor each reporting period the Group reviews the calculations and amends the input estimates based on the most recent data and forecasts.The dilapidations provision created in the year includes the recognition of provisions in relation to CTD and the new distribution centre at the Prologis Park Pineham. The current portion of the dilapidations provision relates to stores that are due to be exited within the next 12 months.23 Share Capital2025202420252024SharesShares\u00a3\u2019000\u00a3\u2019000Allotted, issued and fully paid ordinary shares of 3.33p (2024: 3.33p)At the start and end of the period 196,681,818 196,681,818 6,556 6,556The authorised share capital of the Group is \u00a38,000,000 (2024: \u00a38,000,000), which consists of 240,000,000 ordinary shares (2024: 240,000,000).The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. All shares rank equally with regard to the Company\u2019s residual assets. 24 Share Premium 20252024\u00a3\u2019000\u00a3\u2019000At start and end of the period 2,636 2,63625 Own Shares2025202420252024SharesShares\u00a3\u2019000\u00a3\u2019000At start of the period 16,725 204,474 (7) (112)Acquired in the period 315,000 230,000 (127) (105)Disposed of on issue in the period (262,081) (417,749) 106 210At end of the period 69,644 16,725 (28) (7)A subsidiary of the Group holds 69,644 (2024: 16,725) shares with a value of \u00a328,180 acquired for an average price of \u00a30.40 per share (2024: \u00a37,326 acquired for an average price of \u00a30.44 per share) and therefore these have been classed as own shares. These shares are held in an employee benefit trust.26 Financial CommitmentsA) Capital CommitmentsAt the end of the period there were capital commitments contracted of \u00a3nil (2024: \u00a3nil).B) Pension ArrangementsThe Group operates a defined contribution pension scheme for colleagues. The assets of the schemes are held separately from those of the Group in independently administered funds. The pension cost charge represents contributions payable by the Group to the funds and amounted to \u00a31,429,851 (2024: \u00a31,245,890). At the period end, the Group holds outstanding contributions of \u00a3326,575 (2024: \u00a3296,388).27 Share-Based PaymentsThe Group operates four (2024: four) share option schemes in relation to Group employees; these are the Employee Share Purchase Plans, the 2013 Long Term Incentive Plan, the 2020 Restricted Stock Unit Plan and the Short Term Incentive Plan.Employee Share Purchase PlansEmployee share purchase plans are open to almost all employees and there are no specific vesting conditions other than the requirement for continued employee service. The share plans provide for a purchase price equal to the average market price over the three days prior to the date of grant, less 20%. The shares can be purchased during a two-week period each financial period. The shares purchased are generally placed in the employee share savings plan for a three or five-year period.Movements in share-based payment plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at beginning of the period 4,115,024 5,753,756 0.60Issued during the period \u2013 \u2013 \u2013Expired during the period (930,539) 0.46 (480,149) 0.60Forfeited during the period (604,280) 0.40 (1,146,919) 0.42 Exercised during the period \u2013 \u2013 (11,664) 0.46Outstanding at end of the period 2,580,205 0.41 4,115,024 0.42Exercisable at end of the period 613,942 0.53 930,539 0.46During the financial period and the prior period, the Group made the decision to not offer a share option scheme to Group employees. 2013 Long-Term Incentive PlanLong-Term Incentive Plans have been granted to senior management and have a vesting period of three years. Vesting is subject to achievement of certain performance conditions which are detailed in the Remuneration Report.Movements in the 2013 Long-Term Incentive Plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at the beginning of the period 6,188,014 \u2013 8,362,998 \u2013Issued during the period 2,990,738 \u2013 2,493,413 \u2013Forfeited during the period (3,083,410) \u2013 (4,404,092) \u2013Exercised during the period (168,445) \u2013 (264,305) \u2013Outstanding at the end of the period 5,926,897 \u2013 6,188,014 \u2013Exercisable at the end of the period 472,044 \u2013 664,205 \u2013During the financial period, the Group granted 2,990,738 share options under the existing share option scheme due to vest in December 2027 with a fair value of \u00a3987,440.The inputs to the Black-Scholes model are as follows:Weighted average share price \u2014 pence 39.6Weighted average exercise price \u2014 pence NilExpected volatility \u2014 % 33.05Expected life \u2014 years 3.00Risk-free rate of interest \u2014 % 3.98Dividend yield \u2014 % 6.06Expected volatility for the additional share options was determined by calculating the historical volatility of the Group\u2019s share price over the previous one, two and three years (2024: one, two and three years). The weighted average remaining contractual life of share options outstanding at the end of the period is 8.11 years (2024: 8.09 years).The weighted average share price at the date of exercise of options exercised during the year ended 27 September 2025 is 39.50 pence (2024: 45.10 pence).2020 Restricted Stock PlanUnder the plan a number of share options were granted to management level employees across the Group. There are three sets of options which are due to vest in December 2025, December 2026 and December 2027. Movements in 2020 Restricted Stock Plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at the beginning of the period 609,779 \u2013 605,507 \u2013Issued during the period 343,393 \u2013 335,632 \u2013Forfeited during the period (35,508) \u2013 (189,580) \u2013Exercised during the period (89,107) \u2013 (141,780) \u2013Outstanding at the end of the period 828,557 \u2013 609,779 \u2013During the financial period, the Group granted 343,393 share options under the new share option scheme due to vest in December 2027 with a fair value of \u00a3113,377.The inputs to the Black-Scholes model are as follows:Weighted average share price \u2014 pence 39.6Weighted average exercise price \u2014 pence NilExpected volatility \u2014 % 33.05Expected life \u2014 years 3.00Risk-free rate of interest \u2014 % 3.98Dividend yield \u2014 % 6.06Expected volatility for the additional share options was determined by calculating the historical volatility of the Group\u2019s share price over the previous one, two and three years.The weighted average remaining contractual life of share options outstanding at the end of the period is 8.35 years (2024: 8.53 years).2023 Short-Term Incentive PlanUnder the plan a number of share options were granted during the period to senior management as 30% of their annual bonus and have a vesting period of two years. Vesting is subject to achievement of certain performance conditions which are detailed in the Directors\u2019 Remuneration Report. Movements in 2023 Short-Term Incentive Plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at the beginning of the period 299,156 \u2013 \u2013 \u2013Issued during the period 55,215 \u2013 299,156 \u2013Forfeited during the period (129,669) \u2013 \u2013 \u2013Outstanding at the end of the period 224,702 \u2013 299,156 \u2013During the financial period, the Group granted 55,215 share options under the new share option scheme due to vest in December 2026 with a fair value of \u00a319,369.The inputs to the Black-Scholes model are as follows:Weighted average share price \u2014 pence 39.6Weighted average exercise price \u2014 pence NilExpected volatility \u2014 % 33.05Expected life \u2014 years 2.00Risk-free rate of interest \u2014 % 2.02Dividend yield \u2014 % 6.06Expected volatility for the additional share options was determined by calculating the historical volatility of the Group\u2019s share price over the previous one, two and three years.The weighted average remaining contractual life of share options outstanding at the end of the period is 8.36 years.In total, the Group recognised a total expense of \u00a3213,655 (2024: \u00a3314,470 expense) relating to share-based payments.28 AcquisitionsOn 19 August 2024, the Group acquired certain intellectual property, tangible assets and inventory of CTD Tiles Limited (in administration), for cash consideration of \u00a39 million which is deemed to be the fair value of the consideration. The business was acquired to add to the existing store portfolio of the Group, in addition to the commercial business and to enter into the housebuilder segment where the Group has limited or zero representation.Due to the proximity of the transaction to the prior period reporting date, the purchase price allocation, including determination of the fair value of intangible assets recognised on consolidation, had not been finalised when the prior period financial statements were approved. As a result, the fair values assigned to all of the acquired assets were determined on a provisional basis in accordance with IFRS 3 \u2018Business Combinations\u2019. The finalisation of the fair values, together with an assessment of goodwill and intangible assets acquired, was completed within the 12 month fair value period, as permitted by IFRS 3. The Group has adjusted the provisional amounts that were recorded in the prior period financial statements as detailed in the table below. As part of the purchase price allocation, the Group has recognised separately identifiable acquired intangible assets in accordance with IAS 38 and had their fair values assessed by an independent expert. The fair value adjustments in respect of acquired intangible assets were recognised in relation to the Brand and Customer Relationships, as detailed in Note 11, calculated using the excess earnings approach. The fair values of the net assets acquired and liabilities assumed at the acquisition date were:Final Provisional Fair ValueFair ValueFair ValueAdjustmentsNotes\u00a3\u2019000Intangible Assets 11 \u2013 2,331 2,331Property, Plant and Equipment 12 946 \u2013 946Inventories 16 2,169 201 2,370Provisions 22 (379) 379 \u2013Deferred Tax on Intangible Assets 15 \u2013 (583) (583)Fair value of assets acquired 2,736 2,328 5,064Total consideration 9,000 \u2013 9,000Goodwill 6,264 (2,328) 3,93629 Assets Classified As Held For SaleDuring the period, the Group committed to a plan to sell certain CTD stores following the investigation conducted by the Competition and Markets Authority (CMA). The assets were classified as held for sale in accordance with IFRS 5. The carrying amounts of the assets, being goodwill (Note 10) and property, plant and equipment (Note 12), were remeasured to the lower of the carrying amount and fair value less costs to sell, being the sales contract. The fair value is categorised as level 2 within the fair value hierarchy. The assets are available for immediate sale in their present condition and the sale is considered highly probable within the next 12 months. Two of the three remaining stores held for sale have subsequently been sold in the period after the period end date and negotiations with the prospective buyer are ongoing in relation to the final store, with this expected to complete imminently. These are considered non-adjusting events in line with IAS10. The Group recognised an impairment loss of \u00a3107k in relation to the assets held for sale, which is included in other operating expenses in the Consolidated Statement of Profit or Loss. No further depreciation has been charged following the reclassification.30 Merger ReserveThe merger reserve arose on pre-2006 acquisitions. 31 Share-Based Payment ReserveThe share-based payment reserve has arisen on the fair valuation of save-as-you-earn schemes, long-term incentive plans, restricted stock plans and short-term incentive plans. 32 Capital Redemption ReserveThe capital redemption reserve arose on the cancellation of treasury shares and as a result of a share reorganisation in 2006. 33 Non-Controlling InterestsNon-controlling interests held 40% of Pro Tiler Limited until the Group acquired these shares on 20 May 2024 after the exercise of the put option held by the non-controlling interests, detailed in note 22. The profit attributable to non-controlling interests in the prior period was for the period to 30 March 2024. This was \u00a30.2 million and dividends of \u00a31.1 million were paid to non-controlling interests for that period. 34 Related Party TransactionsMS Galleon AG is a related party by virtue of their 29.8% shareholding (58,753,435 ordinary shares) in the Group\u2019s issued share capital (2024: 29.8% shareholding of 58,569,649 ordinary shares).At 27 September 2025 MS Galleon AG is the owner of Cersanit, a supplier of ceramic tiles with whom the Group made purchases of \u00a3652,236 during the year which is 0.5% of cost of goods sold (2024: purchases of \u00a3786,732 during year which is 0.7% of cost of goods sold). An amount of \u00a3181,563 was outstanding with Cersanit at 27 September 2025 (2024: \u00a3145,008). Transactions between the Company and its subsidiaries, which are related parties, have been eliminated on consolidation and are not disclosed in this note, in accordance with the exemption available under IAS 24.35 Post Balance Sheet EventsOn 26 November 2025, the Group acquired the Fired Earth brand, associated IP, website and a provisional \u00a32.5 million of stock, for a total cash consideration of \u00a33 million. This will strengthen the Group\u2019s digital presence and adds a premium brand to the homeowner and trade business.4 Investments\u00a3\u2019000Cost and net book value at 30 September 2023 9,448Movement in share options granted to employees 314Cost and net book value at 28 September 2024 9,762Movement in share options granted to employees 214Cost and net book value at 27 September 2025 9,976The following were subsidiaries that the Company has investments in, both as at 27 September 2025 and 28 September 2024:% of issued Subsidiary undertakingshares held Principal activityTopalpha Limited* 100% Property management and investmentProperty management and investment and provision of warehousing Topalpha (Warehouse) Limited 100%servicesTopalpha (Stoke) Limited 100% Property management and investmentTiles4less Limited* 100% Retail and wholesale of ceramic tiles, wood flooring and related productsTopps Tiles (UK) Limited 100% Retail and wholesale of ceramic tiles, wood flooring and related productsTopps Tiles Holdings Limited* 100% Intermediate holding companyTopps Tile Kingdom Limited 100% Intermediate holding companyMulti-Tile Limited 100% Retail and wholesale of ceramic tiles, wood flooring and related productsWholesale and distribution of ceramic tiles, wood flooring and related Topps Tiles Distribution Limited 100%productsMulti-Tile Distribution Limited 100% Intermediate holding companyTopps Tiles IP Company Limited 100% Ownership and management of Group intellectual propertyTopps Tiles Employee Benefit Trust* 100% Employee benefit trustStrata Tiles Limited* 100% Architectural ceramic sales and distributionCommercial distribution of ceramic and porcelain tiles, natural stone and related productsParkside Ceramics Limited*100%Online specialist supplier of tiling-related consumables and equipment to Pro Tiler Limited*100%trade customersTopps Group Limited* 100% Dormant company* Held directly by Topps Tiles PlcThe investments are represented by ordinary shares.All undertakings are incorporated in Great Britain and are registered and operate in England and Wales.The registered address of all of the above entities (excluding Strata Tiles Limited and Parkside Ceramics Limited) is Thorpe Way, Grove Park, Enderby, Leicestershire, LE19 1SU, United Kingdom.The registered address of Strata Tiles Limited and Parkside Ceramics Limited is Barnsdale Way, Enderby, Leicestershire, England, LE19 1SN.For the year ended 27 September 2025, the subsidiary companies listed below are exempt from the requirements of the Companies Act 2006 relating to the audit of individual financial statements by virtue of section 479A. As a result, the Company guarantees all outstanding liabilities to which the subsidiary companies are subject.Subsidiary undertaking Company registration numberTopalpha Limited 03150850Topalpha (Warehouse) Limited 04453090Topalpha (Stoke) Limited 03714868Tiles4less Limited 04123146Topps Tiles (UK) Limited 04781209Topps Tiles Holdings Limited 05840669Topps Tile Kingdom Limited 01697061Multi-Tile Limited 00808214Topps Tiles Distribution Limited 05236219Multi-Tile Distribution Limited 05008512Topps Tiles IP Company Limited05235969Pro Tiler Limited07154275Strata Tiles Limited 04501077Parkside Ceramics Limited 01732302Topps Group Limited 14457743", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s4__3__5": { "value": "6556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__5": { "value": "2636000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__5": { "value": "-112000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__5": { "value": "-399000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__5": { "value": "6035000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__5": { "value": "20359000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__5": { "value": "-11869000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__5": { "value": "3182000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__5": { "value": "26388000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__6": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__6": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__6": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__6": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__6": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__6": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__6": { "value": "-13033000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__6": { "value": "213000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__6": { "value": "-12820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__7": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__7": { "value": "7077000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__7": { "value": "1111000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__7": { "value": "8188000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__8": { "value": "2284000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__8": { "value": "-2284000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__8": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__9": { "value": "105000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__9": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__9": { "value": "105000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__10": { "value": "210000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__10": { "value": "-210000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__10": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__11": { "value": "314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__11": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__11": { "value": "314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__12": { "value": "-4000.0", "decimals": -3, "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__12": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__12": { "value": "-4000.0", "decimals": -3, "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__13": { "value": "6556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__13": { "value": "2636000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__13": { "value": "-7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__13": { "value": "-399000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__13": { "value": "6349000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__13": { "value": "20359000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__13": { "value": "-29909000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__13": { "value": "0.0", "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__13": { "value": "5585000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__19": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__19": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__19": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__20": { "value": "3929000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__20": { "value": "0.0", "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__20": { "value": "3929000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__21": { "value": "127000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__21": { "value": "0.0", "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__21": { "value": "127000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__22": { "value": "106000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__22": { "value": "-106000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__22": { "value": "0.0", "dimensions": { "concept": "ifrs-full:SaleOrIssueOfTreasuryShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__23": { "value": "214000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__23": { "value": "0.0", "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__23": { "value": "214000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__24": { "value": "-4000.0", "decimals": -3, "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__24": { "value": "0.0", "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__24": { "value": "-4000.0", "decimals": -3, "dimensions": { "concept": "TOP:DecreaseIncreaseThroughDeferredTaxOnSharebasedPaymentTransactions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s4__3__25": { "value": "6556000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f1__s4__4__25": { "value": "2636000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "f1__s4__5__25": { "value": "-28000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember", "unit": "iso4217:GBP" } }, "f1__s4__6__25": { "value": "-399000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__7__25": { "value": "6563000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember", "unit": "iso4217:GBP" } }, "f1__s4__8__25": { "value": "20359000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalRedemptionReserveMember", "unit": "iso4217:GBP" } }, "f1__s4__9__25": { "value": "-27960000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "f1__s4__10__25": { "value": "0.0", "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:GBP" } }, "f1__s4__11__25": { "value": "7727000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__5": { "value": "5988000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__5": { "value": "-12820000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__6": { "value": "2274000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__6": { "value": "-3412000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__7": { "value": "7295000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__7": { "value": "5480000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__8": { "value": "258000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__8": { "value": "665000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncome", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__9": { "value": "15299000.0", "decimals": -3, "dimensions": { "concept": "TOP:ProfitLossFromOperatingActivitiesClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__9": { "value": "-11417000.0", "decimals": -3, "dimensions": { "concept": "TOP:ProfitLossFromOperatingActivitiesClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__10": { "value": "4034000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForDepreciationPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__10": { "value": "4667000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForDepreciationPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__11": { "value": "12761000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForDepreciationRightOfUseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__11": { "value": "17630000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForDepreciationRightOfUseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__12": { "value": "913000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForAmortisationExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__12": { "value": "683000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForAmortisationExpense", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__13": { "value": "-86000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__13": { "value": "-160000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__14": { "value": "32000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForGainsLossesOnSubleases", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__14": { "value": "-20000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForGainsLossesOnSubleases", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__15": { "value": "-478000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForGainsLossesOnGoodwillDisposal", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__15": { "value": "0.0", "dimensions": { "concept": "TOP:AdjustmentsForGainsLossesOnGoodwillDisposal", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__16": { "value": "759000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__16": { "value": "2290000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__17": { "value": "3986000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__17": { "value": "17094000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__18": { "value": "7170000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForReversalOfImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__18": { "value": "0.0", "dimensions": { "concept": "TOP:AdjustmentsForReversalOfImpairmentLossRecognisedInProfitOrLossRightOfUseAssets", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__19": { "value": "5000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForGainsLossesOnLeaseDisposal", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__19": { "value": "526000.0", "decimals": -3, "dimensions": { "concept": "TOP:AdjustmentsForGainsLossesOnLeaseDisposal", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__20": { "value": "214000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForSharebasedPayments", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__20": { "value": "314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForSharebasedPayments", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__21": { "value": "775000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForProvisions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__21": { "value": "3394000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForProvisions", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__22": { "value": "516000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__22": { "value": "-452000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__23": { "value": "31582000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__23": { "value": "34761000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__24": { "value": "-4784000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__24": { "value": "-8066000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__25": { "value": "-2562000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__25": { "value": "670000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__26": { "value": "6735000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__26": { "value": "12344000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__27": { "value": "30971000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__27": { "value": "39709000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__28": { "value": "959000.0", "decimals": -3, "dimensions": { "concept": "TOP:InterestPaidOnBorrowingsClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__28": { "value": "666000.0", "decimals": -3, "dimensions": { "concept": "TOP:InterestPaidOnBorrowingsClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__29": { "value": "249000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__29": { "value": "610000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__30": { "value": "6125000.0", "decimals": -3, "dimensions": { "concept": "TOP:InterestPaidOnLeaseLiabilitiesClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__30": { "value": "4731000.0", "decimals": -3, "dimensions": { "concept": "TOP:InterestPaidOnLeaseLiabilitiesClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__31": { "value": "150000.0", "decimals": -3, "dimensions": { "concept": "TOP:SettlementOfEarnOutLiabilitiesAndOtherProvisionsClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__31": { "value": "8838000.0", "decimals": -3, "dimensions": { "concept": "TOP:SettlementOfEarnOutLiabilitiesAndOtherProvisionsClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__32": { "value": "312000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__32": { "value": "2314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__33": { "value": "23674000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__33": { "value": "23770000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__36": { "value": "44000.0", "decimals": -3, "dimensions": { "concept": "TOP:InterestReceivedOnSubleaseAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__36": { "value": "55000.0", "decimals": -3, "dimensions": { "concept": "TOP:InterestReceivedOnSubleaseAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__37": { "value": "279000.0", "decimals": -3, "dimensions": { "concept": "TOP:ReceiptsForCapitalElementOfSubleaseAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__37": { "value": "467000.0", "decimals": -3, "dimensions": { "concept": "TOP:ReceiptsForCapitalElementOfSubleaseAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__38": { "value": "160000.0", "decimals": -3, "dimensions": { "concept": "TOP:ProceedsFromCapitalExpenditureIncentivesClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__38": { "value": "0.0", "dimensions": { "concept": "TOP:ProceedsFromCapitalExpenditureIncentivesClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__39": { "value": "4848000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__39": { "value": "4193000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__40": { "value": "649000.0", "decimals": -3, "dimensions": { "concept": "TOP:PurchaseOfRightOfUseAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__40": { "value": "188000.0", "decimals": -3, "dimensions": { "concept": "TOP:PurchaseOfRightOfUseAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__41": { "value": "165000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__41": { "value": "89000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__42": { "value": "0.0", "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__42": { "value": "9000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__43": { "value": "500000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__43": { "value": "0.0", "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__44": { "value": "-4679000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__44": { "value": "-12948000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__47": { "value": "16009000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__47": { "value": "17059000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__48": { "value": "3929000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__48": { "value": "8188000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__49": { "value": "178000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsForDebtIssueCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__49": { "value": "152000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsForDebtIssueCosts", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__50": { "value": "127000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__50": { "value": "105000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__51": { "value": "21000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__51": { "value": "23500000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__52": { "value": "25000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__52": { "value": "8504000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__53": { "value": "-24243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__53": { "value": "-10508000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__56": { "value": "-5248000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__56": { "value": "314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00/2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__57": { "value": "23682000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__57": { "value": "23368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2023-10-01T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__3__58": { "value": "18434000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s5__4__58": { "value": "23682000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00", "unit": "iso4217:GBP" } }, "f1__s7__7__15": { "value": "Topps Tiles Plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__14": { "value": "Topps Tiles Plc", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__13": { "value": "Topps Tiles Plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__9": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__12": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__11": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__10": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__16-1": { "value": "The address of the registered office is given on page 201.Thorpe Way, Grove Park, Enderby, Leicestershire, LE19 1SU", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__20": { "value": "A) Basis Of AccountingThe financial statements of Topps Tiles Plc have been prepared in accordance with UK-adopted International Accounting Standards in conformity with the requirements of the Companies Act 2006 and the disclosure guidance and transparency rules sourcebook of the United Kingdom\u2019s Financial Conduct Authority. The following accounting policies have, unless otherwise stated, been applied consistently to all periods presented in these Group financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__19": { "value": "The financial statements of Topps Tiles Plc have been prepared in accordance with UK-adopted International Accounting Standards in conformity with the requirements of the Companies Act 2006 and the disclosure guidance and transparency rules sourcebook of the United Kingdom\u2019s Financial Conduct Authority.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__21": { "value": "B) Going ConcernAt the time of approving the financial statements, the Board is required to formally assess that the business has adequate resources to continue in operational existence and as such can continue to adopt the going concern basis in preparing the financial statements. This assessment has been done over a period of three years, and therefore covers the requirement to consider going concern for a period of not less than 12 months from the date of signing the financial statements. The business activities of the Group, its current operations, and factors likely to affect its future development, performance and position are set out in the Chair\u2019s Statement on pages 12 to 14 and in the Financial Review on pages 36 to 41. In addition, note 21 on pages 182 to 185 includes an analysis of the Group\u2019s financial risk management objectives, details of its financial instruments and foreign exchange hedging activities and its exposures to credit and liquidity risk. The Group has a formalised process of budgeting, reporting and review, and information is provided to the Board of Directors in order to allow sufficient review to be performed to enable the Board to ensure the adequacy of resources available for the Group to achieve its business objectives.At the year end the Group had adjusted net cash of \u00a37.4 million (comprising cash and cash equivalents of \u00a318.4 million less revolving credit facility draw down of \u00a311.0 million) with unutilised bank facilities with available funding of \u00a319.0 million. This was a small reduction in the adjusted net cash position of \u00a38.4 million since the prior year end. Operating cash generation was positive during the year, with net cash generated from operating activities of \u00a325.8 million, which was up year-on-year (2024: \u00a323.8 million).When considering the going concern assertion, the Board reviews several factors including a review of risks and uncertainties, the ability of the Group to meet its banking covenants and operate within its banking facilities based on current financial plans, along with a detailed review of more pessimistic trading scenarios that are deemed severe but plausible. The two downside scenarios modelled include a moderate decline in sales vs the base scenario, and a more severe decline in sales effectively forming a reverse stress test. Both result in much lower sales and gross profit than the base scenario, resulting in worse profit and cash outcomes. The more severe downside scenario modelled this year was based on a prolonged period of macroeconomic stress in the UK, lasting for more than one year, with sales in FY26 falling 12% year-on-year in both our Topps Tiles brand and Pro Tiler brand, as well as a one percentage point year-on-year decline in gross margins in FY26. The more severe downside scenario represents a reverse stress-tested scenario to assess the amount of sales reduction required before the Group begins to approach covenant breach. Even in this scenario the group retains an adjusted net cash position. This scenario assumes both businesses only recover back to FY26 budgeted levels of sales and gross margins by FY28. This scenario also assumes that variable costs would reduce in line with sales and also includes direct mitigating cost reduction actions, which would be taken if such a downturn occurred. Within all of the scenarios, the Group has included an estimate of costs that will be required in the future to meet its goal of becoming net zero by 2030. The Group has already taken a number of actions to strengthen its liquidity over the recent years, and the scenarios start from a position of relative strength. The going concern analysis, prepared for the Board, outlined an additional range of mitigating actions that could be taken in a severe but plausible trading scenario. These included, but were not limited to, further savings on store colleague costs and central support costs, reduced marketing activity, a reduction of capital expenditure, management of working capital and suspension of the dividend. The Group\u2019s cash headroom and covenant compliance was reviewed against current lending facilities in both the base case and the severe but plausible downside scenarios. In no scenario modelled does the Group breach covenant compliance.The current lending facility, of \u00a330.0 million, was refinanced in October 2022 and expires in October 2027. In all scenarios, the Board has concluded that there is sufficient available liquidity, with no further utilisation of the current lending facility, and sufficient covenant headroom for the Group to continue to meet all of its financial commitments as they fall due for the foreseeable future, a period of not less than 12 months from the date of this report. Accordingly, the Board continues to adopt the going concern basis in preparing the financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__22": { "value": "C) Business CombinationsAcquisition of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition date fair values of assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquisition and the equity interest issued by the Group in exchange for control of the acquisition. Acquisition-related costs are recognised in profit or loss as incurred.At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except for items that fall within scope of the exceptions prescribed by IFRS 3.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__23": { "value": "D) Basis Of ConsolidationThe consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries). Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.The results of subsidiaries acquired or disposed of during the period are included in the Consolidated Statement of Profit or Loss from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by the Group. All intra-group transactions, balances, income and expenses are eliminated on consolidation.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__24": { "value": "E) Financial PeriodThe accounting period is drawn up to a Saturday within seven days of 30 September resulting in financial periods of either 52 or 53 weeks. Throughout the financial statements, Directors\u2019 Report and Strategic Report, references to 2025 mean \u201cat 27 September 2025\u201d or the 52 weeks then ended; references to 2024 mean \u201cat 28 September 2024\u201d or the 52 weeks then ended.", "dimensions": { "concept": "ifrs-full:DescriptionOfReasonForUsingLongerOrShorterReportingPeriod", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__26": { "value": "F) GoodwillGoodwill arising in a business combination is recognised as an asset at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer\u2019s previously held equity interest (if any) in the entity over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed.If, after reassessment, the Group\u2019s interest in the fair value of the acquiree\u2019s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain.Goodwill is not amortised but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. An impairment loss is recognised for the amount by which the asset or cash-generating unit\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of fair value, reflecting market conditions less costs to sell and value in use, based on an internal discounted cash flow evaluation.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. An impairment loss recognised for goodwill is not reversed in a subsequent period.On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.Goodwill arising on acquisitions before the date of transition to IFRSs has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date. Goodwill of \u00a315,080,000 written off to reserves under UK GAAP prior to 1998 has not been reinstated and will not be included in determining any subsequent profit or loss on disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__25": { "value": "F) GoodwillGoodwill arising in a business combination is recognised as an asset at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer\u2019s previously held equity interest (if any) in the entity over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed.If, after reassessment, the Group\u2019s interest in the fair value of the acquiree\u2019s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value of the acquirer\u2019s previously held equity interest in the acquiree (if any), the excess is recognised immediately in profit or loss as a bargain purchase gain.Goodwill is not amortised but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. An impairment loss is recognised for the amount by which the asset or cash-generating unit\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of fair value, reflecting market conditions less costs to sell and value in use, based on an internal discounted cash flow evaluation.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. An impairment loss recognised for goodwill is not reversed in a subsequent period.On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.Goodwill arising on acquisitions before the date of transition to IFRSs has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date. Goodwill of \u00a315,080,000 written off to reserves under UK GAAP prior to 1998 has not been reinstated and will not be included in determining any subsequent profit or loss on disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__27": { "value": "G) Revenue RecognitionRevenue is measured at the transaction price received or receivable and represents amounts receivable for goods in the normal course of business, net of discounts, VAT and other sales-related taxes.Revenue from the sale of goods is recognised on the collection or delivery of goods, when all the following conditions are satisfied:\u2022 the Group has satisfied its performance obligations to external customers, being the date goods are collected from store or received by the customers; and \u2022 the customer has obtained control of the goods being transferred.These conditions are met, predominantly, at the point of sale. The exceptions to this are for: goods ordered in advance of collection, where revenue is recognised at the point that the goods are collected; sales of goods that result in award credits for customers (see below); and web sales, where revenue is recognised at the point of delivery. Sales of goods that result in award credits for customers, under the Company\u2019s Trader Loyalty Scheme, are accounted for as multiple element revenue transactions and the fair value of the consideration received or receivable is allocated between the goods supplied and the award credits granted. The consideration allocated to the award credits is measured by reference to their fair value being the amount for which the award credits could be sold separately. Such consideration is not recognised as revenue at the time of the initial sale transaction, but is deferred and recognised as revenue when the award credits are redeemed and the Company\u2019s performance obligations have been satisfied.The level of sales returns is closely monitored by management, and as such, the Group holds a refund liability in the Consolidated Statement of Financial Position to provide for the expected level of returns. The expected level of returns is an estimate based on historic returns data, expressed as a percentage of sales, limited by an average total sales value for the number of days available to return goods, stated in the Company\u2019s return policies. This is constrained as described below. The sales value of the expected returns is recognised within Accruals, with the cost value of the goods expected to be returned recognised as a current asset within Inventories.All elements of revenue that are considered variable, such as customer rebate arrangements and the Trader Loyalty Scheme, are recognised as revenue to the extent they are highly probable not to reverse.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__28": { "value": "Sales of goods that result in award credits for customers, under the Company\u2019s Trader Loyalty Scheme, are accounted for as multiple element revenue transactions and the fair value of the consideration received or receivable is allocated between the goods supplied and the award credits granted. The consideration allocated to the award credits is measured by reference to their fair value being the amount for which the award credits could be sold separately. Such consideration is not recognised as revenue at the time of the initial sale transaction, but is deferred and recognised as revenue when the award credits are redeemed and the Company\u2019s performance obligations have been satisfied.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__29": { "value": "H) Intangible AssetsIntangible assets acquired in a business combination and recognised separately from goodwill are initially recognised at the fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at costs less accumulated amortisation.Costs that are directly associated with identifiable software products controlled by the Group, and that will generate economic benefits beyond one year are recognised as intangible assets. These intangible assets are stated at cost less accumulated amortisation and impairment losses, and are amortised over four years.Brands acquired by the Group are stated at cost less amortisation and impairment losses and are amortised over their useful economic life. The Pro Tiler brand has an expected useful economic life of ten years and the CTD brand has an expected useful economic life of fourteen years.Customer Relationships acquired by the Group are stated at cost less amortisation and impairment losses and are amortised over their useful economic life. The Customer Relationships relate to CTD and have an expected useful economic life of eleven years.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__30": { "value": "I) Property, Plant & EquipmentProperty, plant and equipment is stated at cost less accumulated depreciation and any recognised impairment loss.Depreciation is charged so as to write off the cost of assets, less estimated residual value, over their estimated useful lives, on the following bases:Freehold and long leasehold buildings 2% per annum on cost on a straight-line basisShort leasehold land and buildings over the period of the leaseFixtures and fittings (which includes over 10 years on a straight-line basis, except for the following: four years for computer equipment)computer equipment on a straight-line basis or five years for display stands on a straight-line basis, as appropriatePlant and Machinery over 10 years on a straight line basisMotor vehicles 25% per annum on a reducing balance basis Freehold land is not depreciated.The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.The gain or loss arising on the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the Consolidated Statement of Profit or Loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__31": { "value": "Depreciation is charged so as to write off the cost of assets, less estimated residual value, over their estimated useful lives, on the following bases:Freehold and long leasehold buildings 2% per annum on cost on a straight-line basisShort leasehold land and buildings over the period of the leaseFixtures and fittings (which includes over 10 years on a straight-line basis, except for the following: four years for computer equipment)computer equipment on a straight-line basis or five years for display stands on a straight-line basis, as appropriatePlant and Machinery over 10 years on a straight line basisMotor vehicles 25% per annum on a reducing balance basis Freehold land is not depreciated.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__32": { "value": "J) Impairment Of Tangible, Intangible And Right-Of-Use AssetsAt each period-end, the Group reviews the carrying amounts of its tangible, intangible, and right-of-use assets to determine whether there is any indication that those assets have suffered an impairment loss and whether there is any indication that previously impaired assets may no longer be impaired. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss or the reversal of the previous impairment loss (if any). Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. This includes considering the impact, if any, arising from climate change. Environmental leadership is built into the Group\u2019s overall strategy and the impact of this is considered within current financial plans and forecasts.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future pre-tax 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 (cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.Where an impairment loss subsequently reverses, the carrying amount of the asset (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 (cash-generating unit) in prior years. A reversal of an impairment loss is recognised as income immediately, 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. An impairment loss recognised for goodwill is not reversed.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__33": { "value": "K) Assets Classified As Held For SaleAssets are classified as held for sale if their carrying amount will be recovered primarily through sale rather than through continuing use, if the assets are available for immediate sale in their present condition and if the sale is highly probable. Immediately before classification as held for sale, the assets are measured in accordance with the Group\u2019s applicable accounting policies. Once classified as held for sale, the assets are measured at the lower of their carrying amount and fair value less costs to sell. Any write-downs on initial classification or subsequent remeasurement are recognised in the Consolidated Statement of Profit or Loss. Gains are not recognised in excess of any cumulative impairment losses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__34": { "value": "L) InventoriesInventories are stated at the lower of cost and net realisable value and relate solely to finished goods for resale, net of supplier rebates. Cost is derived using the average cost method and includes an attributable proportion of distribution overheads based on normal levels of activity. Net realisable value represents the estimated selling price, less costs to be incurred in marketing, selling and distribution. Provision is made for those items of inventory where the net realisable value is estimated to be lower than cost. The net replacement value of inventories is not considered materially different from that stated in the Consolidated Statement of Financial Position.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__35": { "value": "The tax expense represents the sum of current tax and deferred tax.The tax currently payable is based on taxable profit for the period. Taxable profit differs from net profit as reported in the Consolidated Statement of Profit or Loss because it excludes items of income or expense that are taxable or deductible in other periods and it further excludes items that are never taxable or deductible. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a taxation authority will accept an uncertain tax treatment. The Group measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__36": { "value": "Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available, against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.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 based on tax laws and rates that have been enacted at the balance sheet date. Deferred tax is charged or credited in the Consolidated Statement of Profit or Loss, 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 there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__37": { "value": "N) Foreign CurrencyThe individual financial statements of each Group company are presented in pounds sterling (its functional currency). For the purpose of the consolidated financial statements, the results and financial position of each Group company are expressed in pounds sterling, which is the functional currency of the Company, and the presentational currency for the consolidated financial statements.Transactions in currencies other than the entity\u2019s functional currency (foreign currencies) are recorded at the rates of exchange prevailing on the dates of transactions. At each period end, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on that date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing at the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are included in the Consolidated Statement of Profit or Loss for the period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__38": { "value": "O) LeasesLeases in which the Group is a lesseeThe Group leases assets which consist of properties, vehicles and equipment. Rental contracts are typically made for fixed periods but may have extension options or break options to maximise operational flexibility. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions.The Group assesses whether a contract is or contains a lease based on the definition of a lease. Under IFRS 16, a contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration.At the commencement date of property leases the Group determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely to be exercised. The Group considers the lease term to be the non-cancellable period and in assessing this applies the definition of a contract and determines the period for which the contract is enforceable. Under IFRS 16, the Group recognises right-of-use assets and lease liabilities for most leases. The Group has elected to take advantage of the following recognition exemptions and account for lease payments as an expense on a straight-line basis over the lease term, or another systematic basis for the following two types of leases:\u2022 leases with a lease term of 12 months or less and containing no purchase options \u2013 this election is made by class of underlying asset; and\u2022 leases where the underlying asset has a low value when new \u2013 this election can be made on a lease-by-lease basis.For leases where the Group has not taken the short-term lease recognition exemption and there are any changes to the lease term or the lease is modified to change the scope of the lease by adding one or more assets for a commensurate increase in lease rentals, the Group accounts for the lease as a new lease.Leases are recognised as a right-of-use asset with a corresponding liability at the date at which the leased asset is available for use by the Group. Each lease payment comprises an element of capital and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments:\u2022 fixed payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 variable lease payments that are based on an index or a rate initially measured using the index or rate as at the commencement date;\u2022 amounts expected to be payable by the lessee under residual value guarantees;\u2022 the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and\u2022 payments of penalties for terminating the lease if the lease term reflects the lessee exercising that option.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be determined, the lessee\u2019s incremental borrowing rate is used, being the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value in a similar economic environment with similar terms and conditions.Right-of-use assets are measured at cost comprising the following: \u2022 the amount of the initial measurement of lease liability;\u2022 any lease payments made at or before the commencement date less any lease incentives received;\u2022 any initial direct costs; and\u2022 restoration costs.After lease commencement, the Group measures right-of-use assets using a cost model. Under the cost model a right-of-use asset is measured at cost less accumulated depreciation and accumulated impairment.Subsequent to initial measurement, lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and are reduced for lease payments made. The lease liability is also remeasured to reflect changes in:\u2022 the lease term (using a revised discount rate);\u2022 the assessment of a purchase option (using a revised discount rate);\u2022 the amounts expected to be payable under residual value guarantees (using an unchanged discount rate); and\u2022 future lease payments resulting from a change in an index or a rate used to determine those payments (using an unchanged discount rate). The remeasurements are matched by adjustments to the right-of-use asset. Lease modifications may also prompt remeasurement of the lease liability unless they are determined to be separate leases.The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of lease term. The estimated useful lives of right-of-use assets are determined on the same basis as those of property, plant and equipment. In addition, the right-of-use asset is reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.The capital element of payments related to leases are presented under cash flow from financing activities in the Consolidated Cash Flow Statement, and the interest element of payments presented under cash flow from operating activities.Once the lease term ends, there is often a period of holdover while a new lease is agreed. This period ensures that the store can continue trading while new terms are discussed, however a lease negotiation does not guarantee that a new lease will be agreed. These holdover leases are assessed as short-term leases.Leases in which the Group is a lessorAt lease inception, lessors will determine whether each lease is a finance lease or an operating lease. To classify each lease, the Group makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is considered to be the case, then the lease is recognised as a finance lease, if not then it is recognised as an operating lease. As part of this assessment, the Group considers certain factors such as whether the lease is for the major part of the economic life of the asset.When the Group is an intermediate lessor, it accounts for its interests in the head lease and the sublease separately. It assesses the lease classification of a sublease with reference to the right-of-use asset arising from the head lease, not with reference to the underlying asset. If a head lease is a short-term lease to which the Group applies the recognition exemption, then it classifies the sublease as an operating lease. The Group recognises a small number of subleases as finance leases, resulting in recognition of a finance lease receivable, being equal to the net investment in the lease. The Group recognises finance income over the lease term of a finance lease, based on a pattern reflecting a constant periodic rate of return on the net investment. There will be no change to the accounting for the remaining subleases which continue to be accounted for as operating leases, and income from these leases will continue to be recognised on a straight-line basis over the term of the lease.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__39": { "value": "P) Retirement Benefit Costs And Employee Profit SharingFor defined contribution schemes, the amount charged to the Consolidated Statement of Profit or Loss in respect of pension costs is the contributions payable in the period. Differences between contributions payable in the period and contributions actually paid are shown as either accruals or prepayments in the Consolidated Statement of Financial Position.Employee profit sharing costs are classified as distribution and selling costs and administrative costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__40": { "value": "Q) Financial InstrumentsFinancial assets and financial liabilities are recognised in the Consolidated Statement of Financial Position when the Group becomes a party to the contractual provisions of the instrument.All financial assets are recognised and derecognised on a trade date where the purchase or sale of a financial asset is under a contract whose terms require delivery of the financial asset within the timeframe established by the market concerned and are initially measured at fair value plus transaction costs, except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value.Financial assets are classified into the following specified categories: financial assets \u201cat fair value through profit or loss\u201d (FVTPL), financial assets \u201cat fair value through other comprehensive income\u201d (FVOCI), and financial assets carried at \u201camortised cost\u201d. The classification of financial assets under IFRS 9 is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics.Financial Assets At FVTPLFinancial assets at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss. Transactional costs of financial assets carried at FVTPL are expensed in the Consolidated Statement of Profit or Loss. The Directors use their judgement in selecting an appropriate valuation technique for financial instruments not quoted in an active market. Valuation techniques commonly used by market practitioners are applied, such as discounted cash flows and assumptions regarding market volatility. Financial assets at FVTPL are subsequently measured at fair value, with net gains and losses, including any interest or dividend income being recognised in profit or loss.Trade And Other ReceivablesTrade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. Trade receivables are recognised initially at the amount of consideration that is unconditional. The group holds the trade receivables with the objective of collecting the contractual cash flows, and so it measures them subsequently at amortised cost using the effective interest method.Other receivables that have fixed or determinable payments that are not quoted in an active market are initially recognised at fair value and then carried at amortised cost, using the effective interest method, less any impairment. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.Effective Interest MethodThe effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Income is recognised on an effective interest basis for debt instruments other than those financial assets and liabilities classified as at FVTPL.Impairment Of Financial AssetsThe Group assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost based on the IFRS 9 expected credit loss (ECL) model. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment, that includes forward-looking information.Lifetime expected credit losses are calculated for assets that were deemed credit impaired at initial recognition or have subsequently become credit impaired as well as those where credit risk has increased significantly since initial recognition. The Group adopts the simplified approach to apply lifetime expected credit losses to trade receivables and contract assets. Where credit risk is deemed low at the reporting date or to have not increased significantly, credit losses for the next 12 months are calculated.Credit risk is determined to have increased significantly when the probability of default increases. Such increases are relative and assessment may include external ratings (where available) or other information such as past due payments. Historic data and forward-looking information are both considered. Objective evidence for a significant increase in credit risk may include where payment is overdue by 90 or more days as well as other information about significant financial difficulties of the borrower.Cash And Cash EquivalentsCash and cash equivalents comprise of cash balances including credit card receipts not yet cleared and deposits. All cash equivalents have an original maturity of three months or less.Financial Liabilities And Equity InstrumentsFinancial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs.Financial liabilities that are classified as FVTPL relate to derivatives that are not designated and effective as a hedging instrument. Financial liabilities at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.Other Financial LiabilitiesOther financial liabilities, including trade and other payables as well as borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Derecognition Of Financial LiabilitiesThe Group derecognises financial liabilities when, and only when, the Group\u2019s obligations are discharged, cancelled or they expire.Derivative Financial InstrumentsThe Group\u2019s activities expose it to the financial risks of changes in foreign currency exchange rates.The Group uses foreign exchange forward contracts to manage its foreign currency risk. The Group does not hold or issue derivative financial instruments for speculative purposes.The use of financial derivatives is governed by the Group\u2019s policies, approved by the Board of Directors, on the use of financial derivatives.Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each period end date. The resulting gain or loss is recognised in profit or loss immediately. The fair values are determined with reference to the market prices available from the market on which the instruments involved are traded.A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realised or settled within 12 months. Other derivatives are presented as current assets or current liabilities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__41": { "value": "All financial assets are recognised and derecognised on a trade date where the purchase or sale of a financial asset is under a contract whose terms require delivery of the financial asset within the timeframe established by the market concerned and are initially measured at fair value plus transaction costs, except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value.Financial assets are classified into the following specified categories: financial assets \u201cat fair value through profit or loss\u201d (FVTPL), financial assets \u201cat fair value through other comprehensive income\u201d (FVOCI), and financial assets carried at \u201camortised cost\u201d. The classification of financial assets under IFRS 9 is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics.Financial Assets At FVTPLFinancial assets at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss. Transactional costs of financial assets carried at FVTPL are expensed in the Consolidated Statement of Profit or Loss. The Directors use their judgement in selecting an appropriate valuation technique for financial instruments not quoted in an active market. Valuation techniques commonly used by market practitioners are applied, such as discounted cash flows and assumptions regarding market volatility. Financial assets at FVTPL are subsequently measured at fair value, with net gains and losses, including any interest or dividend income being recognised in profit or loss.Trade And Other ReceivablesTrade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. Trade receivables are recognised initially at the amount of consideration that is unconditional. The group holds the trade receivables with the objective of collecting the contractual cash flows, and so it measures them subsequently at amortised cost using the effective interest method.Other receivables that have fixed or determinable payments that are not quoted in an active market are initially recognised at fair value and then carried at amortised cost, using the effective interest method, less any impairment. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.Effective Interest MethodThe effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Income is recognised on an effective interest basis for debt instruments other than those financial assets and liabilities classified as at FVTPL.Impairment Of Financial AssetsThe Group assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost based on the IFRS 9 expected credit loss (ECL) model. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment, that includes forward-looking information.Lifetime expected credit losses are calculated for assets that were deemed credit impaired at initial recognition or have subsequently become credit impaired as well as those where credit risk has increased significantly since initial recognition. The Group adopts the simplified approach to apply lifetime expected credit losses to trade receivables and contract assets. Where credit risk is deemed low at the reporting date or to have not increased significantly, credit losses for the next 12 months are calculated.Credit risk is determined to have increased significantly when the probability of default increases. Such increases are relative and assessment may include external ratings (where available) or other information such as past due payments. Historic data and forward-looking information are both considered. Objective evidence for a significant increase in credit risk may include where payment is overdue by 90 or more days as well as other information about significant financial difficulties of the borrower.Cash And Cash EquivalentsCash and cash equivalents comprise of cash balances including credit card receipts not yet cleared and deposits. All cash equivalents have an original maturity of three months or less.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__45-1": { "value": "Financial assets at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss. Transactional costs of financial assets carried at FVTPL are expensed in the Consolidated Statement of Profit or Loss. The Directors use their judgement in selecting an appropriate valuation technique for financial instruments not quoted in an active market. Valuation techniques commonly used by market practitioners are applied, such as discounted cash flows and assumptions regarding market volatility. Financial assets at FVTPL are subsequently measured at fair value, with net gains and losses, including any interest or dividend income being recognised in profit or loss.Financial liabilities that are classified as FVTPL relate to derivatives that are not designated and effective as a hedging instrument. Financial liabilities at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__49": { "value": "Trade receivables are amounts due from customers for goods sold or services performed in the ordinary course of business. Trade receivables are recognised initially at the amount of consideration that is unconditional. The group holds the trade receivables with the objective of collecting the contractual cash flows, and so it measures them subsequently at amortised cost using the effective interest method.Other receivables that have fixed or determinable payments that are not quoted in an active market are initially recognised at fair value and then carried at amortised cost, using the effective interest method, less any impairment. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.Effective Interest MethodThe effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Income is recognised on an effective interest basis for debt instruments other than those financial assets and liabilities classified as at FVTPL.Impairment Of Financial AssetsThe Group assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost based on the IFRS 9 expected credit loss (ECL) model. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment, that includes forward-looking information.Lifetime expected credit losses are calculated for assets that were deemed credit impaired at initial recognition or have subsequently become credit impaired as well as those where credit risk has increased significantly since initial recognition. The Group adopts the simplified approach to apply lifetime expected credit losses to trade receivables and contract assets. Where credit risk is deemed low at the reporting date or to have not increased significantly, credit losses for the next 12 months are calculated.Credit risk is determined to have increased significantly when the probability of default increases. Such increases are relative and assessment may include external ratings (where available) or other information such as past due payments. Historic data and forward-looking information are both considered. Objective evidence for a significant increase in credit risk may include where payment is overdue by 90 or more days as well as other information about significant financial difficulties of the borrower.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__47": { "value": "The Group assesses on a forward-looking basis the expected credit losses associated with its financial assets carried at amortised cost based on the IFRS 9 expected credit loss (ECL) model. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis, based on the Group\u2019s historical experience and informed credit assessment, that includes forward-looking information.Lifetime expected credit losses are calculated for assets that were deemed credit impaired at initial recognition or have subsequently become credit impaired as well as those where credit risk has increased significantly since initial recognition. The Group adopts the simplified approach to apply lifetime expected credit losses to trade receivables and contract assets. Where credit risk is deemed low at the reporting date or to have not increased significantly, credit losses for the next 12 months are calculated.Credit risk is determined to have increased significantly when the probability of default increases. Such increases are relative and assessment may include external ratings (where available) or other information such as past due payments. Historic data and forward-looking information are both considered. Objective evidence for a significant increase in credit risk may include where payment is overdue by 90 or more days as well as other information about significant financial difficulties of the borrower.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__48": { "value": "Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs.Financial liabilities that are classified as FVTPL relate to derivatives that are not designated and effective as a hedging instrument. Financial liabilities at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.Other Financial LiabilitiesOther financial liabilities, including trade and other payables as well as borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Derecognition Of Financial LiabilitiesThe Group derecognises financial liabilities when, and only when, the Group\u2019s obligations are discharged, cancelled or they expire.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__42": { "value": "Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after deducting all of its liabilities. Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs.Financial liabilities that are classified as FVTPL relate to derivatives that are not designated and effective as a hedging instrument. Financial liabilities at FVTPL are stated at fair value, with any resultant gain or loss recognised in profit or loss.Other Financial LiabilitiesOther financial liabilities, including trade and other payables as well as borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.Derecognition Of Financial LiabilitiesThe Group derecognises financial liabilities when, and only when, the Group\u2019s obligations are discharged, cancelled or they expire.Derivative Financial InstrumentsThe Group\u2019s activities expose it to the financial risks of changes in foreign currency exchange rates.The Group uses foreign exchange forward contracts to manage its foreign currency risk. The Group does not hold or issue derivative financial instruments for speculative purposes.The use of financial derivatives is governed by the Group\u2019s policies, approved by the Board of Directors, on the use of financial derivatives.Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each period end date. The resulting gain or loss is recognised in profit or loss immediately. The fair values are determined with reference to the market prices available from the market on which the instruments involved are traded.A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realised or settled within 12 months. Other derivatives are presented as current assets or current liabilities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__43": { "value": "The Group derecognises financial liabilities when, and only when, the Group\u2019s obligations are discharged, cancelled or they expire.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__44": { "value": "The Group\u2019s activities expose it to the financial risks of changes in foreign currency exchange rates.The Group uses foreign exchange forward contracts to manage its foreign currency risk. The Group does not hold or issue derivative financial instruments for speculative purposes.The use of financial derivatives is governed by the Group\u2019s policies, approved by the Board of Directors, on the use of financial derivatives.Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each period end date. The resulting gain or loss is recognised in profit or loss immediately. The fair values are determined with reference to the market prices available from the market on which the instruments involved are traded.A derivative is presented as a non-current asset or a non-current liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realised or settled within 12 months. Other derivatives are presented as current assets or current liabilities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__50": { "value": "R) Share-Based PaymentsThe Group issues equity-settled share-based payments to certain employees. Equity-settled share-based payments are measured at fair value (excluding the effect of non-market-based vesting conditions) at the date of grant. The fair value determined at the grant date of the share-based payment is expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of shares that will eventually vest. Fair value is measured by use of the Black-Scholes model.The Group provides employees with the ability to purchase the Group\u2019s ordinary shares at 80% of the current market value through the operation of its Sharesave scheme. The Group records an expense, based on its estimate of the fair value at the grant date related to shares expected to vest on a straight-line basis over the vesting period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__51": { "value": "Included within profit before taxation are certain items which are not deemed to be reflective of the underlying operating performance of the Group. The Group\u2019s management uses adjusted profit before tax as a performance measure, to plan for, control and assess the performance of the Group. Adjusted profit before tax excludes the effect of one-off, non-trading and volatile items, allowing stakeholders to understand results across years in a more consistent manner and includes notional adjustments in relation to property based costs where necessary to aid the consistency and comparability of performance measures year on year. In determining whether an item should be presented as adjusted, the Group considers items which are significant either because of their size or their nature, and which are non-recurring or do not reflect the underlying trading performance of the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__52": { "value": "T) ProvisionsProvisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, and it is probable that the Group will be required to settle that obligation and a reliable estimate can be made of the amount of that obligation. Provisions are measured at the Directors\u2019 best estimate of the expenditure required to settle the obligation at the balance sheet date, and are discounted to present value where the effect is material.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__53": { "value": "U) Supplier IncomeAmounts receivable from suppliers are initially held on the balance sheet within the cost of inventory and recognised within the income statement once the contractual terms of the supplier agreements are met and the corresponding inventory has been sold.Volume rebates and price discounts are recognised in the Consolidated Statement of Profit or Loss as a reduction in cost of sales.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__55": { "value": "W) Critical Accounting Judgements And Key Sources Of Estimation UncertaintyIn the application of the Group\u2019s accounting policies, which are described previously, the Directors are required to make judgements, estimates and assumptions about the carrying amounts 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.Critical Accounting Judgements The key accounting judgements used in the financial statements are as follows:Lease Terms IFRS 16 defines the lease term as the non-cancellable period of a lease together with the options to extend or terminate a lease, if the lessee were reasonably certain to exercise that option. The Group has applied judgement to determine the lease term for some lease contracts in which it is a lessee that includes renewal options and break clauses, which can significantly affect the amount of lease liabilities and right-of-use assets recognised. At the commencement date of a property lease the Group normally determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely to be exercised and it is not reasonably certain that the Group will continue in occupation for any period beyond the lease term. For property leases the key factors that are normally the most relevant are the profitability of the leased store, the future plans of the business, and whether there are any penalties associated with exercising an option.Key Sources Of Estimation UncertaintyThe significant accounting estimates with a significant risk of material change to the carrying amounts of the assets and liabilities within the next financial period, are discussed below:Inventory ProvisionThe Group provides against the carrying value of inventories where it is anticipated that net realisable value (NRV) will be below costs. For the determination of NRV provisions inventories are classified into three broad categories, being continuing, discontinued and expected to be discontinued. The key estimate within the inventory provision relates to the lines which are expected to be discontinued within the coming financial year as well as an estimate around the write-off rate of said discontinued inventory, which is derived from historic experience. The gross carrying value of inventory categorised as expected to be discontinued is \u00a31.3 million, against which a provision of \u00a30.2 million has been recognised. The provisions held are based upon the experience of write offs in the preceding financial year. Analysis has shown that once inventory is discontinued, the likelihood of write off significantly increases. For inventory identified as \"to be discontinued within 12 months\" an increase in the expected write off rate of 20% would result in increased provisions of approximately \u00a30.2 million. Inventory, including the value of the NRV provisions, has been detailed in note 16.Carrying Value Of Goodwill In respect of reviewing the value of goodwill recognised on the acquisition of certain trade and assets of CTD Tiles for impairment, the Group has performed an impairment assessment. The key assumptions are considered to be key estimates. Further details are included within note 10.Areas That Are Both Critical Judgements And Key Sources Of Estimation UncertaintyStore ImpairmentEach store is evaluated for indicators of impairment or indicators that an impairment loss recognised in a previous period either no longer exists or has decreased in line with IAS 36. The Group has determined that each store is a separate CGU. An asset is impaired when the carrying amount exceeds its recoverable amount. IAS 36 defines recoverable amount as the higher of an asset or cash-generating unit\u2019s fair value less costs of disposal and its value in use. The recoverable amount is calculated based on the CGU\u2019s current cash flows which are then extrapolated to cover the period to the lease expiry date, accounting for expected performance of the stores. The key assumptions in the calculations are the growth rates and the pre-tax discount rate derived from the Group\u2019s weighted average cost of capital using the capital asset pricing model. The inputs of which include a risk-free rate, equity risk premium and a risk adjustment (Beta). Given the number of assumptions used, the assessment involves significant estimation uncertainty.A sensitivity analysis has been performed on note 14 in respect of weighted average cost of capital and growth rates as these are the most sensitive key assumptions.Key EstimateThe cash flow forecast growth rates have been risk-adjusted to reflect past cash flow projections and actual cash flows and represent management\u2019s best estimate of the range of conditions that will exist over the remaining useful life of the asset.Critical JudgementsAfter determining individual stores\u2019 cash flows for the current year, the Group allocates a share of the corporate costs to illustrate the cost of supporting the Group function. The corporate costs are allocated to each store on a revenue basis.Stores are also allocated a share of the online retail revenue where home delivery orders were made by customers who visited the store before ordering online, allocated based on annual footfall of each store. Click and collect orders, collected from individual stores, are included in the store cash flows in full.Where store CGUs contain property, plant and equipment (PPE) with a useful economic life greater than the remaining lease term, cashflows are extended to cover this period. A judgement has been taken that the PPE will be supported by future lease renewals or other stores within the Group. The extended period of assessment only considers the recovery of PPE balances and not the right-of-use assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__54": { "value": "The significant accounting estimates with a significant risk of material change to the carrying amounts of the assets and liabilities within the next financial period, are discussed below:Inventory ProvisionThe Group provides against the carrying value of inventories where it is anticipated that net realisable value (NRV) will be below costs. For the determination of NRV provisions inventories are classified into three broad categories, being continuing, discontinued and expected to be discontinued. The key estimate within the inventory provision relates to the lines which are expected to be discontinued within the coming financial year as well as an estimate around the write-off rate of said discontinued inventory, which is derived from historic experience. The gross carrying value of inventory categorised as expected to be discontinued is \u00a31.3 million, against which a provision of \u00a30.2 million has been recognised. The provisions held are based upon the experience of write offs in the preceding financial year. Analysis has shown that once inventory is discontinued, the likelihood of write off significantly increases. For inventory identified as \"to be discontinued within 12 months\" an increase in the expected write off rate of 20% would result in increased provisions of approximately \u00a30.2 million. Inventory, including the value of the NRV provisions, has been detailed in note 16.Carrying Value Of Goodwill In respect of reviewing the value of goodwill recognised on the acquisition of certain trade and assets of CTD Tiles for impairment, the Group has performed an impairment assessment. The key assumptions are considered to be key estimates. Further details are included within note 10.Areas That Are Both Critical Judgements And Key Sources Of Estimation UncertaintyStore ImpairmentEach store is evaluated for indicators of impairment or indicators that an impairment loss recognised in a previous period either no longer exists or has decreased in line with IAS 36. The Group has determined that each store is a separate CGU. An asset is impaired when the carrying amount exceeds its recoverable amount. IAS 36 defines recoverable amount as the higher of an asset or cash-generating unit\u2019s fair value less costs of disposal and its value in use. The recoverable amount is calculated based on the CGU\u2019s current cash flows which are then extrapolated to cover the period to the lease expiry date, accounting for expected performance of the stores. The key assumptions in the calculations are the growth rates and the pre-tax discount rate derived from the Group\u2019s weighted average cost of capital using the capital asset pricing model. The inputs of which include a risk-free rate, equity risk premium and a risk adjustment (Beta). Given the number of assumptions used, the assessment involves significant estimation uncertainty.A sensitivity analysis has been performed on note 14 in respect of weighted average cost of capital and growth rates as these are the most sensitive key assumptions.Key EstimateThe cash flow forecast growth rates have been risk-adjusted to reflect past cash flow projections and actual cash flows and represent management\u2019s best estimate of the range of conditions that will exist over the remaining useful life of the asset.Critical JudgementsAfter determining individual stores\u2019 cash flows for the current year, the Group allocates a share of the corporate costs to illustrate the cost of supporting the Group function. The corporate costs are allocated to each store on a revenue basis.Stores are also allocated a share of the online retail revenue where home delivery orders were made by customers who visited the store before ordering online, allocated based on annual footfall of each store. Click and collect orders, collected from individual stores, are included in the store cash flows in full.Where store CGUs contain property, plant and equipment (PPE) with a useful economic life greater than the remaining lease term, cashflows are extended to cover this period. A judgement has been taken that the PPE will be supported by future lease renewals or other stores within the Group. The extended period of assessment only considers the recovery of PPE balances and not the right-of-use assets.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__56": { "value": "3 Group RevenueAn analysis of Group revenue is as follows:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Revenue from the sale of goods 295,754 251,756Total revenue 295,754 251,756The Group trades in four related sectors which are Topps Tiles, Parkside, CTD and Online Pure Play. The Board receives monthly financial information at this level and uses this information to monitor performance, allocate resources and make operational decisions. These sectors are considered to meet the aggregation criteria as set out in IFRS 8 since the nature of the products, customer base and distribution methods are consistent with each other and the have similar economic characteristics. The Group sells tiles and tile associated products in each of these sectors, predominantly to UK-based retail, trade and commercial customers and offers a range of delivery and collection options for orders. Revenue can be split by the following geographical regions:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000UK 295,486 251,511EU 167 176Rest of World 101 69Total 295,754 251,756Revenue can be split into the following business areas:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Topps Tiles 218,582 210,367Parkside 8,532 7,592CTD 30,353 3,303Online Pure Play 38,287 30,494Total 295,754 251,756The Group\u2019s revenue is driven by the consolidation of individual small value transactions and as a result, Group revenue is not reliant on a major customer or group of customers.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__57": { "value": "The Group trades in four related sectors which are Topps Tiles, Parkside, CTD and Online Pure Play. The Board receives monthly financial information at this level and uses this information to monitor performance, allocate resources and make operational decisions. These sectors are considered to meet the aggregation criteria as set out in IFRS 8 since the nature of the products, customer base and distribution methods are consistent with each other and the have similar economic characteristics. The Group sells tiles and tile associated products in each of these sectors, predominantly to UK-based retail, trade and commercial customers and offers a range of delivery and collection options for orders.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__59": { "value": "Profit/(Loss) before taxation for the period has been arrived at after charging/(crediting):52 weeks52 weeksendedended27 September28 September20252024Notes\u00a3\u2019000\u00a3\u2019000Depreciation of property, plant and equipment 12 4,034 4,667Depreciation of right-of-use assets 14 12,761 17,630Operating lease costs accounted for per IFRS 16 para 6 \u2013 low value and short term rentals 6,373 2,917Gain on lease disposal (37) (506)Impairment charge of property, plant and equipment 12 759 2,290(Reversal of impairment charge)/impairment charge of right-of-use assets 14 (3,184) 17,094Loss on disposal of property, plant and equipment and intangibles 564 160Amortisation of intangibles 11 913 683Staff costs 5 71,543 60,173Exchange gains/(losses) recognised in profit or loss (51) 746Cost of inventories recognised as an expense 139,564 113,996Write-down of inventories to net realisable value 1,915 2,693In the reporting of financial information the Group uses certain measures that are not required under IFRS, the generally accepted accounting principles (\u2018GAAP\u2019) under which the Group reports. Adjusted profit before tax excludes the effect of one-off or fluctuating items, allowing stakeholders to understand results across years in a more consistent manner. The Group\u2019s management includes an adjusted profit before tax as a key performance indicator within the Strategic Report as one of the measures by which investors can assess the performance of the Group. The reconciliation of Adjusted Profit Before Tax to Statutory Profit/(Loss) Before Tax is as follows:52 weeks52 weeksendedended27 September28 September20252024Notes\u00a3\u2019000\u00a3\u2019000Adjusted Profit Before Tax 9,205 6,319PropertyVacant property and closure costs (483) (333)Store impairments, reversal of impairments and lease exit gains and losses 2,462 (18,854)Removal of notional depreciation on impaired assets 5,742 \u2013Non-operational warehouse costs (1,122) \u2013Business developmentCTD trading, one-off items and legacy costs, transaction costs and CMA investigation costs (6,918) (198)Pro Tiler Tools share purchase expense 22 \u2013 (3,166)Restructuring and other one-off costs (278) \u2013Management successionManagement succession (346) \u2013Statutory Profit/(Loss) Before Tax 8,262 (16,232)Property related costs include impairment charges or impairment reversals of assets, derecognition of lease liabilities where we have exited a store, one-off gains and losses through sub-lets, costs relating to the store closure programme which ended in 2022, notional depreciation on impaired assets and costs associated with the distribution centre at the Prologis Park Pineham before operational use, costs associated with the warehouse being exited, and the relocation of the Pro Tiler operation to the new facility.Business development costs include the financial impact of CTD, including trading performance, one-off and non-recurring costs, acquisition and integration costs, and the initial costs of the CMA investigation. In this period, the performance of CTD has been excluded from adjusted metrics due to the ongoing disruption caused by the CMA investigation. In the prior year, business development costs include the charges relating to the acquisition of Pro Tiler, including the cost associated with the purchase of the remaining 40% of shares which completed in March 2024. Restructuring costs relate to Board-approved decisions such as business closures or major organisational changes.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__60-1": { "value": "52 weeks52 weeksendedended27 September28 September20252024Notes\u00a3\u2019000\u00a3\u2019000Depreciation of property, plant and equipment 12 4,034 4,667Depreciation of right-of-use assets 14 12,761 17,630Operating lease costs accounted for per IFRS 16 para 6 \u2013 low value and short term rentals 6,373 2,917Gain on lease disposal (37) (506)Impairment charge of property, plant and equipment 12 759 2,290(Reversal of impairment charge)/impairment charge of right-of-use assets 14 (3,184) 17,094Loss on disposal of property, plant and equipment and intangibles 564 160Amortisation of intangibles 11 913 683Staff costs 5 71,543 60,173Exchange gains/(losses) recognised in profit or loss (51) 746Cost of inventories recognised as an expense 139,564 113,996Write-down of inventories to net realisable value 1,915 2,693Customer Brand relationships SoftwareTotal \u00a3\u2019000\u00a3\u2019000\u00a3000\u00a3\u2019000CostAt 30 September 2023 6,405 1,042 1,384 8,831Additions \u2013 \u2013 89 89Disposals \u2013 \u2013 (156) (156)At 28 September 2024 6,405 1,042 1,317 8,764IFRS remeasurement 807 1,524 \u2013 2,331At 28 September 2024 (restated) 7,212 2,566 1,317 11,095Additions \u2013 \u2013 165 165At 27 September 2025 7,212 2,566 1,482 11,260Accumulated amortisationAt 30 September 2023 1,898 1,042 1,136 4,076Amortisation charge for the period 532 \u2013 151 683Elimination on disposal \u2013 \u2013 (156) (156)At 28 September 2024 2,430 1,042 1,131 4,603Amortisation charge for the period 600 163 150 913At 27 September 2025 3,030 1,205 1,281 5,516Carrying amountAt 27 September 2025 4,182 1,361 201 5,744At 28 September 2024 (restated) 4,782 1,524 186 6,492Freehold Shortland and leasehold Fixtures and MotorPlant and buildingsimprovements fittings vehicles machinery Total \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostAt 30 September 2023 1,304 1,264 85,324 74 313 88,279Additions \u2013 42 4,101 50 \u2013 4,193Additions from business combinations 390 475 81 \u2013 \u2013 946Disposals \u2013 (81) (2,440) \u2013 (44) (2,565)At 28 September 2024 1,694 1,700 87,066 124 269 90,853Additions \u2013 467 4,335 46 \u2013 4,8481Reclassification of Asset Category(390) 390 \u2013 \u2013 \u2013 \u2013Disposals (505) (232) (2,648) (15) (145) (3,545)Assets classified as held for sale \u2013 (20) (8) \u2013 \u2013 (28)At 27 September 2025 799 2,305 88,745 155 124 92,128Accumulated depreciationAt 30 September 2023 341 972 67,575 35 50 68,973Charge for the period 32 77 4,505 15 38 4,667Impairment charge \u2013 \u2013 2,290 \u2013 \u2013 2,290Eliminated on disposals \u2013 (81) (2,287) \u2013 (37) (2,405)At 28 September 2024 373 968 72,083 50 51 73,525Charge for the period 23 435 3,489 59 28 4,034Reclassification of Asset Category (5) 5 \u2013 \u2013 \u2013 \u2013Impairment charge \u2013 \u2013 759 \u2013 \u2013 759Eliminated on disposals (257) (99) (2,577) (12) (14) (2,959)Assets classified as held for sale \u2013 (6) (1) \u2013 \u2013 (7)At 27 September 2025 134 1,303 73,753 97 65 75,352Carrying amountAt 27 September 2025 665 1,002 14,992 58 59 16,776At 28 September 2024 1,321 732 14,983 74 218 17,328Land and buildings EquipmentTotal \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000At 30 September 2023 77,982 2,939 80,921Additions 10,947 1,624 12,571 Disposals (3,419) (24) (3,443)Depreciation (16,006) (1,624) (17,630)Impairment (17,094) \u2013 (17,094)At 28 September 2024 52,410 2,915 55,325 Additions 29,485 3,035 32,520Disposals (238) (83) (321)Depreciation (11,150) (1,611) (12,761)Impairment (3,986) \u2013 (3,986)Reversal of impairment 7,170 \u2013 7,170At 27 September 2025 73,691 4,256 77,947", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__58": { "value": "Analysis of the auditor\u2019s remuneration is provided below:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Fees payable to the Company\u2019s auditor with respect to the Company\u2019s annual accounts 516 486Fees payable to the Company\u2019s auditor and their associates for other audit services to the Group:Audit of the Company\u2019s subsidiaries pursuant to legislation \u2013 \u2013Total audit fees 516 486Total non-audit fees \u2013 \u2013Total fees payable to the Company\u2019s auditors 516 486Additional fees of \u00a380,000 were incurred as part of the finalisation of the audit in 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__61": { "value": "5 Staff CostsThe average monthly number of persons employed by the Group in the UK during the accounting period (including Executive Directors) was:52 weeks52 weeksendedended27 September28 September20252024Number employedNumber employedSelling and distribution 1,417 1,385Administration 469 3811,886 1,766The average monthly number of persons (full-time equivalents) employed by the Group in the UK during the accounting period (including Executive Directors) was:52 weeks52 weeksendedended27 September28 September20252024Number employedNumber employedSelling and distribution 1,315 1,297Administration 463 3771,778 1,67420252024\u00a3\u2019000\u00a3\u2019000Their aggregate remuneration comprised:Wages and salaries (including LTIP, see note 27) 63,806 54,191Social security costs 6,307 4,736Other pension costs (see note 26b) 1,430 1,24671,543 60,173Details of Directors\u2019 emoluments are disclosed on pages 115 to 137. The Group considers key management to be the Directors only. Employee profit sharing of \u00a36.6 million (2024: \u00a34.1 million) is included in the above and comprises sales commission and bonuses.The total charge for share based payments recognised during the year was \u00a30.2 million (2024: \u00a30.3 million)", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__62": { "value": "52 weeks52 weeksendedended27 September28 September20252024Number employedNumber employedSelling and distribution 1,315 1,297Administration 463 3771,778 1,67420252024\u00a3\u2019000\u00a3\u2019000Their aggregate remuneration comprised:Wages and salaries (including LTIP, see note 27) 63,806 54,191Social security costs 6,307 4,736Other pension costs (see note 26b) 1,430 1,24671,543 60,173Details of Directors\u2019 emoluments are disclosed on pages 115 to 137. The Group considers key management to be the Directors only. Employee profit sharing of \u00a36.6 million (2024: \u00a34.1 million) is included in the above and comprises sales commission and bonuses.The total charge for share based payments recognised during the year was \u00a30.2 million (2024: \u00a30.3 million)", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__68": { "value": "6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__67": { "value": "6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__66": { "value": "6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__65": { "value": "6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__64": { "value": "6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__63": { "value": "6 Finance Income And Finance Costs52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Finance incomeBank interest receivable 214 610Interest income from finance lease receivables 44 55258 665Finance costsInterest on bank loans and overdrafts (1,170) (749)Interest payable on lease liabilities (6,125) (4,731)(7,295) (5,480)No finance costs have been capitalised in the period, or the prior period.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__69": { "value": "7 Taxation52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Current tax \u2013 charge for the period 360 265Current tax - adjustment in respect of prior periods (621) 720Deferred tax \u2013 charge/(credit) for the period (note 15) 2,008 (3,201)Deferred tax - adjustment in respect of prior periods (note 15) 527 (1,196)Total tax charge/(credit) 2,274 (3,412)The charge/(credit) for the period can be reconciled to the profit/(loss) per the Consolidated Statement of Profit or Loss as follows:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Continuing operations:Profit/(loss) before taxation 8,262 (16,232)Tax at the UK corporation tax rate of 25.0% (2024: 25.0%) 2,066 (4,052)Expenses that are not deductible in determining taxable profit 225 896Fixed asset differences (non-deductible expenses) 141 220Non-taxable gains on property (64) \u2013Adjustment in respect of prior periods (621) 720Adjustments to tax charge in respect of prior periods \u2013 deferred tax 527 (1,196)Tax charge/(credit) for the period 2,274 (3,412)In the period, the Group has recognised a corporation tax credit directly to equity of \u00a3nil (2024: \u00a3nil) and a deferred tax charge to equity of \u00a34,000 (2024: \u00a34,000) in relation to the Group\u2019s share option schemes.The Group continue to fully provide within current tax liabilities and other creditors for a historic tax claim relating to EU loss relief in relation to the closed Dutch business of \u00a31,113,000 (2024: \u00a31,071,000). The applicable UK corporation tax rate was 25%.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__70": { "value": "8 DividendsAmounts recognised as distributions to equity holders in the period:52 weeks52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Final dividend for the period ended 28 September 2024 of \u00a30.012 (2023: \u00a30.024) per share 2,357 4,717Interim dividend for the period ended 27 September 2025 of \u00a30.008 (2024: \u00a30.012) per share 1,572 2,360Total dividend paid in the period 3,929 7,077Proposed final dividend for the period ended 27 September 2025 of \u00a30.021 (2024: \u00a30.012) per share 4,126 2,360The proposed final dividend for the period ended 27 September 2025 is subject to approval by shareholders at the Annual General Meeting and has not been included as a liability in these financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__71": { "value": "0.021", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "f1__s7__7__72": { "value": "4126000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00", "unit": "iso4217:GBP" } }, "f1__s7__7__73": { "value": "9 Earnings Per ShareThe calculation of earnings per share is based on the earnings for the financial period attributable to equity shareholders and the weighted average number of ordinary shares.52 weeks52 weeksendedended27 September28 September20252024Weighted average number of issued shares for basic earnings per share 196,681,818 196,681,818Weighted average impact of treasury shares for basic earnings per share (134,599) (64,344)Total weighted average number of shares for basic earnings per share 196,547,219 196,617,474Weighted average number of shares under option 2,668,897 2,116,731For diluted earnings per share 199,216,116 198,734,20552 weeks 52 weeksendedended27 September28 September20252024\u00a3\u2019000\u00a3\u2019000Profit/(loss) after tax for the period attributable to the parent 5,988 (13,033)Adjusting items 762 17,730Adjusted profit after tax for the period attributable to the parent 6,750 4,697Earnings per ordinary share - basic 3.05p (6.63p)Earnings per ordinary share \u2013 diluted 3.01p (6.63p)Earnings per ordinary share \u2013 adjusted* 3.43p 2.39p* Adjusted earnings per share is an adjusted performance measure used by the Group\u2019s management to plan for, control and assess the performance of the Group.Diluted earnings per share for the prior period is not adjusted for the impact of the potential future conversion of preferred equity due to this instrument having an anti-dilutive effect, whereby the positive impact of adding back the associated financial costs to earnings outweighs the dilutive impact of conversion/exercise. Diluted adjusted earnings per share does take into account the impact of this instrument as shown in the table above setting out the weighted average number of shares. Due to the loss incurred in the prior year, in calculating the diluted loss per share, the share options, warrants and preferred equity are considered to be non-dilutive. Adjusted earnings per share were calculated after adjusting for the post-tax impact of the following items: vacant property and closure costs of \u00a3412,000 (2024: \u00a3273,000), removal of notional depreciation on impaired assets of \u00a34,306,000 (2024: \u00a3nil), store impairments and lease exit gains and losses of \u00a31,705,000 gain (2024: \u00a314,140,000 loss), Pro Tiler Tools share purchase expense of \u00a3nil (2024: \u00a33,166,000), CTD trading losses of \u00a31,152,000 (2024: \u00a350,000), CTD one off costs \u00a32,380,000 (2024: \u00a3nil), restructuring and other one-off costs of \u00a3209,000 (2024: \u00a338,000), CMA advisory costs of \u00a31,487,000 (2024: \u00a363,000), management succession costs of \u00a3256,000 (2024: \u00a3nil) and non-operational warehouse costs of \u00a3877,000 (2024: \u00a3nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__74": { "value": "10 GoodwillNotes \u00a3\u2019000CostAt 28 September 2024 11,714IFRS remeasurement 28 (2,328)At 28 September 2024 (restated) 9,386Disposals (284)Assets classified as held for sale 29 (257)At 27 September 2025 8,845Accumulated impairment losses At 28 September 2024 3,349At 27 September 2025 3,349Carrying amountAt 27 September 2025 5,496At 28 September 2024 (restated) 6,037On 19 August 2024, the Group acquired certain trade and assets from CTD Tiles Limited. This included property, tangible assets and inventory. The excess of consideration paid against the fair value of assets and liabilities acquired was recognised as goodwill. At 28 September 2024, the Group recognised the fair values of assets acquired on a provisional basis in accordance with IFRS 3. At 27 September 2025, the fair values of assets acquired have been finalised within the 12 month period as permitted by IFRS 3. The goodwill and related assets are being allocated as a group of cash-generating units. Further information in relation to the acquired assets is described within Note 28. The remaining carrying value of goodwill relates to the acquisition of Pro Tiler Limited.The Pro Tiler carrying amount is \u00a32.1m and the CTD carrying amount is \u00a33.4m.The accumulated impairment losses relate to the goodwill recognised on the acquisition of Parkside Ceramics Limited in 2017 and Strata Tiles Limited in 2019, that were written down to \u00a3nil in a prior year. Where a balance exists, the Group tests goodwill annually for impairment or more frequently if there are indications that goodwill might be impaired. In accordance with Group accounting policies the recoverable amount is the higher of fair value, reflecting market conditions less costs to sell or value in use. The Group prepares cash flow forecasts derived from the most recent financial budgets approved by management for the next five years and extrapolates cash flows for the following years. The growth rate applied does not exceed the average long-term growth rate for the relevant markets. The recoverable amounts are determined from value in use calculations. The key assumptions for the value in use calculations are those regarding the discount rates, growth rates and expected changes to selling prices and direct costs during the period. The Group anticipates that its ambition to become carbon neutral across Scopes 1 & 2 by 2030 will likely result in a level of additional cost being incurred to achieve this in future years. Analysis to quantify the level of increased cost is ongoing and there is currently no specific estimate of cost incorporated into the future cash flows used in the assessment for goodwill impairment. The key assumptions underlying the anticipated future cashflows are prudent, so an increase in future costs associated with meeting climate targets should not materially impact the Group\u2019s current year assessment of recoverable amounts. Management estimates discount rates based on the Group\u2019s weighted average cost of capital. The long-term growth rates of 1.6% (2024: 1.9%) are based on industry growth forecasts. Changes in selling prices and direct costs are based on past practices and expectations of future changes in the market. Discounted cash flows were calculated using a pre-tax rate of 15.4% (2024: 16.0%).No reasonably possible changes to key assumptions would lead to an impairment scenario.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__76": { "value": "11 Intangible AssetsCustomer Brand relationships SoftwareTotal \u00a3\u2019000\u00a3\u2019000\u00a3000\u00a3\u2019000CostAt 30 September 2023 6,405 1,042 1,384 8,831Additions \u2013 \u2013 89 89Disposals \u2013 \u2013 (156) (156)At 28 September 2024 6,405 1,042 1,317 8,764IFRS remeasurement 807 1,524 \u2013 2,331At 28 September 2024 (restated) 7,212 2,566 1,317 11,095Additions \u2013 \u2013 165 165At 27 September 2025 7,212 2,566 1,482 11,260Accumulated amortisationAt 30 September 2023 1,898 1,042 1,136 4,076Amortisation charge for the period 532 \u2013 151 683Elimination on disposal \u2013 \u2013 (156) (156)At 28 September 2024 2,430 1,042 1,131 4,603Amortisation charge for the period 600 163 150 913At 27 September 2025 3,030 1,205 1,281 5,516Carrying amountAt 27 September 2025 4,182 1,361 201 5,744At 28 September 2024 (restated) 4,782 1,524 186 6,492The carrying value of the brand assets were recognised on the acquisition of Pro Tiler Limited in 2022 and the acquisition of CTD in 2024. The carrying value of the Customer Relationships were recognised on the acquisition of CTD. Both the CTD Brand and Customer Relationships have been included in the current results following the finalisation of the fair values in the 12 month fair value period following the date of acquisition, as permitted by IFRS 3, and as detailed further in Note 28. Other brand and customer relationships assets relating to the acquisition of Parkside Ceramics Limited in 2017 and Strata Tiles Limited in 2019 were written down to \u00a3nil in a prior year. Software is amortised on a straight-line basis over its estimated useful life of four years.The Pro Tiler brand is amortised over a period of ten years on a straight-line basis and the CTD brand is amortised over a period of fourteen years on a straight-line basis. The remaining useful life of the Pro Tiler brand is seven years and the CTD brand is thirteen years.The Customer Relationships are amortised over a period of eleven years on a straight-line basis. The remaining useful life is ten years.Amortisation is included within other operating expenses within the Consolidated Statement of Profit or Loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__77": { "value": "12 Property, Plant And EquipmentFreehold Shortland and leasehold Fixtures and MotorPlant and buildingsimprovements fittings vehicles machinery Total \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostAt 30 September 2023 1,304 1,264 85,324 74 313 88,279Additions \u2013 42 4,101 50 \u2013 4,193Additions from business combinations 390 475 81 \u2013 \u2013 946Disposals \u2013 (81) (2,440) \u2013 (44) (2,565)At 28 September 2024 1,694 1,700 87,066 124 269 90,853Additions \u2013 467 4,335 46 \u2013 4,8481Reclassification of Asset Category(390) 390 \u2013 \u2013 \u2013 \u2013Disposals (505) (232) (2,648) (15) (145) (3,545)Assets classified as held for sale \u2013 (20) (8) \u2013 \u2013 (28)At 27 September 2025 799 2,305 88,745 155 124 92,128Accumulated depreciationAt 30 September 2023 341 972 67,575 35 50 68,973Charge for the period 32 77 4,505 15 38 4,667Impairment charge \u2013 \u2013 2,290 \u2013 \u2013 2,290Eliminated on disposals \u2013 (81) (2,287) \u2013 (37) (2,405)At 28 September 2024 373 968 72,083 50 51 73,525Charge for the period 23 435 3,489 59 28 4,034Reclassification of Asset Category (5) 5 \u2013 \u2013 \u2013 \u2013Impairment charge \u2013 \u2013 759 \u2013 \u2013 759Eliminated on disposals (257) (99) (2,577) (12) (14) (2,959)Assets classified as held for sale \u2013 (6) (1) \u2013 \u2013 (7)At 27 September 2025 134 1,303 73,753 97 65 75,352Carrying amountAt 27 September 2025 665 1,002 14,992 58 59 16,776At 28 September 2024 1,321 732 14,983 74 218 17,3281 The CTD assets have been reclassified following further assessment as part of the finalisation of the fair value of the assets acquired, as detailed in Note 28.Cumulative finance costs capitalised in the cost of tangible fixed assets amount to \u00a3nil (2024: \u00a3nil). Contractual commitments for the acquisition of property, plant and equipment are detailed in note 26. Details of the impairment recognised are included in note 14.All assets classified as property, plant and equipment are UK based.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__78": { "value": "The CTD assets have been reclassified following further assessment as part of the finalisation of the fair value of the assets acquired, as detailed in Note 28.", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__79-1": { "value": "Details of the impairment recognised are included in note 14.During the period, the Group has continued to review the performance of its store portfolio and the Group has provided for the net book value of right-of-use assets in relation to 88 stores (2024: 159 stores) and property, plant and equipment in relation to 49 stores (2024: 63 stores) that are impaired. The Group has reversed impairments where there is any indication that previously impaired assets may no longer be impaired, with reversals of impairment charges of right-of-use assets in relation to 93 stores (2024: no stores). The carrying value of store-based assets is \u00a389.2 million (2024: \u00a368.1 million). Due to forecast sales performance being inadequate to ensure that future expected cashflows support the carrying values of their assets, impairments have been recognised to the right-of-use assets of \u00a34.0 million (2024: \u00a317.1 million) and to the property, plant and equipment of \u00a30.8 million (2024: \u00a32.3 million). Where forecast sales performance has exceeded expectations which indicates that economic performance of the assets is better than expected, impairment reversals have been recognised to the right-of-use assets of \u00a37.2 million (2024: \u00a3nil). There are other assets that are not linked to the store portfolio.At the end of the financial year the carrying value of assets, including right-of-use lease assets, was assessed against their recoverable amount determined by reference to their value-in-use. Assets and expected cashflows were assessed at the lowest identifiable level of Cash Generating Unit (\u201cCGU\u201d) where the expected cash inflows of each CGU were expected to be independent of those incurred by other CGUs. Individual retail stores are considered to be separate CGUs, which includes income from online orders that are click-and-collect. Pro Tiler Limited is treated as a separate CGU and the CTD goodwill and intangible assets acquired are treated as a group of CGUs as described in Note 10 and no impairment has been recognised.Sustained macro-economic challenges principally within the first half of the year offset with overall Group results trading upwards in the second half which has resulted in the Group determining that a review was required across the entire store estate to identify potential impairments or reversals of previous impairment charges. As a consequence, all stores have been assessed, leading to an impairment charge to the value of right-of-use assets of \u00a33,986k, which includes \u00a3997k relating to newly acquired stores, and reversals of previous impairment charges of \u00a37,170k in the current year. The impairment reviews include management\u2019s assessment of current economic factors, such as movements in inflation, interest rates and the macro-economic environment. For stores that have been opened less than two years prior to the balance sheet date, a separate indicator assessment is performed whereby the actual cash inflows are compared against investment appraisals. The newly acquired stores predominantly relate to CTD. The impairment assessment on these stores is based on five-year forecasted cash flows using net contributions by store which are assumed to align with the core estate by year three. Reversals of impairments are assessed based on trading performance in the year in comparison to previous cash flow forecasts and a reversal will be recognised if the economic performance of the store is better than expected due to factors such as increased trading volumes. Impairments or reversals of impairment charges are recognised if there are significant variances against expected cash flow profiles.The value-in-use calculations require the application of a number of assumptions. The key assumptions used in the estimation of recoverable amounts are set out below:Assumption Description SensitivityPre-tax discount rate This is calculated by reference to the weighted An increase in pre-tax discount rate of 100bps at average cost of capital of the Group. At the year-end would lead to an additional \u00a30.2 million year-end, the pre-tax discount rate applied to (2024: \u00a30.3 million) impairment in the year.forecast cashflows was 21.9% (2024: 29.1%). The discount rate applied in the current period is lower than in the prior period due to changes in the underlying cash flow profile and the resulting pre-tax discount rate calculation.Cashflow forecasts Cashflows are derived from extrapolation For all store-based assets, a decrease in of trading performance of identified CGUs. short-term/ budgeted growth rates in the first Management prepares growth rates applicable in five forecasted years of 100bps at year-end the first five forecasted years based on expected would lead to an additional \u00a30.2 million (2024: year-on-year growth in cash contributions for \u00a30.5 million) impairment in the year. For recently stores. The long-term growth rate is applied to acquired stores, a decrease in the short-term/ future years where relevant, however given the budgeted growth rate for the second forecasted period of assessment does not always exceed year of 1000bps at year-end would lead to an five years, this is not considered to be a key additional \u00a30.2 million impairment in the year.assumption.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__81-1": { "value": "13 SubsidiariesA list of all subsidiaries, including the name, country of incorporation and proportion of ownership interest is given in note 4 to the Company financial statements.4 Investments\u00a3\u2019000Cost and net book value at 30 September 2023 9,448Movement in share options granted to employees 314Cost and net book value at 28 September 2024 9,762Movement in share options granted to employees 214Cost and net book value at 27 September 2025 9,976The following were subsidiaries that the Company has investments in, both as at 27 September 2025 and 28 September 2024:% of issued Subsidiary undertakingshares held Principal activityTopalpha Limited* 100% Property management and investmentProperty management and investment and provision of warehousing Topalpha (Warehouse) Limited 100%servicesTopalpha (Stoke) Limited 100% Property management and investmentTiles4less Limited* 100% Retail and wholesale of ceramic tiles, wood flooring and related productsTopps Tiles (UK) Limited 100% Retail and wholesale of ceramic tiles, wood flooring and related productsTopps Tiles Holdings Limited* 100% Intermediate holding companyTopps Tile Kingdom Limited 100% Intermediate holding companyMulti-Tile Limited 100% Retail and wholesale of ceramic tiles, wood flooring and related productsWholesale and distribution of ceramic tiles, wood flooring and related Topps Tiles Distribution Limited 100%productsMulti-Tile Distribution Limited 100% Intermediate holding companyTopps Tiles IP Company Limited 100% Ownership and management of Group intellectual propertyTopps Tiles Employee Benefit Trust* 100% Employee benefit trustStrata Tiles Limited* 100% Architectural ceramic sales and distributionCommercial distribution of ceramic and porcelain tiles, natural stone and related productsParkside Ceramics Limited*100%Online specialist supplier of tiling-related consumables and equipment to Pro Tiler Limited*100%trade customersTopps Group Limited* 100% Dormant company* Held directly by Topps Tiles PlcThe investments are represented by ordinary shares.All undertakings are incorporated in Great Britain and are registered and operate in England and Wales.The registered address of all of the above entities (excluding Strata Tiles Limited and Parkside Ceramics Limited) is Thorpe Way, Grove Park, Enderby, Leicestershire, LE19 1SU, United Kingdom.The registered address of Strata Tiles Limited and Parkside Ceramics Limited is Barnsdale Way, Enderby, Leicestershire, England, LE19 1SN.For the year ended 27 September 2025, the subsidiary companies listed below are exempt from the requirements of the Companies Act 2006 relating to the audit of individual financial statements by virtue of section 479A. As a result, the Company guarantees all outstanding liabilities to which the subsidiary companies are subject.Subsidiary undertaking Company registration numberTopalpha Limited 03150850Topalpha (Warehouse) Limited 04453090Topalpha (Stoke) Limited 03714868Tiles4less Limited 04123146Topps Tiles (UK) Limited 04781209Topps Tiles Holdings Limited 05840669Topps Tile Kingdom Limited 01697061Multi-Tile Limited 00808214Topps Tiles Distribution Limited 05236219Multi-Tile Distribution Limited 05008512Topps Tiles IP Company Limited05235969Pro Tiler Limited07154275Strata Tiles Limited 04501077Parkside Ceramics Limited 01732302Topps Group Limited 14457743", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__82": { "value": "14 LeasesAs a lesseeRight-of-use assets included in the Consolidated Statement of Financial Position were as follows:Land and buildings EquipmentTotal \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000At 30 September 2023 77,982 2,939 80,921Additions 10,947 1,624 12,571 Disposals (3,419) (24) (3,443)Depreciation (16,006) (1,624) (17,630)Impairment (17,094) \u2013 (17,094)At 28 September 2024 52,410 2,915 55,325 Additions 29,485 3,035 32,520Disposals (238) (83) (321)Depreciation (11,150) (1,611) (12,761)Impairment (3,986) \u2013 (3,986)Reversal of impairment 7,170 \u2013 7,170At 27 September 2025 73,691 4,256 77,947During the period, the Group has continued to review the performance of its store portfolio and the Group has provided for the net book value of right-of-use assets in relation to 88 stores (2024: 159 stores) and property, plant and equipment in relation to 49 stores (2024: 63 stores) that are impaired. The Group has reversed impairments where there is any indication that previously impaired assets may no longer be impaired, with reversals of impairment charges of right-of-use assets in relation to 93 stores (2024: no stores). The carrying value of store-based assets is \u00a389.2 million (2024: \u00a368.1 million). Due to forecast sales performance being inadequate to ensure that future expected cashflows support the carrying values of their assets, impairments have been recognised to the right-of-use assets of \u00a34.0 million (2024: \u00a317.1 million) and to the property, plant and equipment of \u00a30.8 million (2024: \u00a32.3 million). Where forecast sales performance has exceeded expectations which indicates that economic performance of the assets is better than expected, impairment reversals have been recognised to the right-of-use assets of \u00a37.2 million (2024: \u00a3nil). There are other assets that are not linked to the store portfolio.Lease liabilities included in the Consolidated Statement of Financial Position were as follows:Land and buildings EquipmentTotal \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000At 30 September 2023 (91,407) (3,095) (94,502)Additions (10,729) (1,624) (12,353)Disposals 3,807 24 3,831 Interest (4,492) (239) (4,731)Repayment of lease liabilities 19,889 1,901 21,790 At 28 September 2024 (82,932) (3,033) (85,965)Additions (27,369) (2,971) (30,340)Disposals 541 83 624Interest (5,815) (310) (6,125)Repayment of lease liabilities 20,320 1,694 22,014At 27 September 2025 (95,255) (4,537) (99,792)The maturity analysis of the lease liabilities is as follows:20252024\u00a3\u2019000\u00a3\u2019000Current (16,782) (14,584)Non-current (83,010) (71,381)(99,792) (85,965)The remaining contractual maturities of the lease liabilities, which are gross and undiscounted, are as follows:20252024\u00a3\u2019000\u00a3\u2019000Less than one year 26,397 21,890One to five years 60,713 54,737More than five years 50,866 34,524Total undiscounted lease liability 137,976 111,151The following amounts have been recognised in the Consolidated Statement of Profit or Loss:Land and buildings EquipmentTotal 20252025 2025 \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Depreciation of right-of-use assets 11,150 1,611 12,761Net reversal of impairment of right-of-use assets (3,184) \u2013 (3,184)Interest expense 5,815 310 6,125Expenses relating to short-term leases \u2013 99 99Holdover lease expense 5,734 540 6,274Land and buildings EquipmentTotal 202420242024 \u00a3\u2019000 \u00a3\u2019000\u00a3\u2019000Depreciation of right-of-use assets 16,006 1,624 17,630 Impairment of right-of-use assets 17,094 \u2013 17,094 Interest expense 4,492 239 4,731 Expenses relating to short-term leases \u2013 27 27 Holdover lease expense 2,736 154 2,890 The total cash outflow for leases held on the balance sheet during the financial period was \u00a322.0 million (2024: \u00a321.8 million). Cash outflow for short-term leases was \u00a36.4 million (2024: \u00a32.9 million).As a lessorLease income from lease contracts in which the Group acts as a lessor is as below:2025 2024\u00a3\u2019000\u00a3\u2019000Lease income (from operating leases) 263 401 Finance income (from finance leases) 44 55 The Group leases out a small number of properties, some of which are classified as operating leases, as they do not transfer substantially all of the risks and rewards incidental to the ownership of the assets.In order to manage the risk associated with any rights retained in the underlying leased assets, the Group ensures that appropriate due diligence is undertaken in advance of formalising a lease arrangement with a lessee.The carrying value of lease receivables is considered to be materially reflective of their fair value.Some of the properties that the Group leases out are classified as finance leases. These are shown as other financial assets on the Consolidated Statement of Financial Position.The following table sets out a maturity analysis of lease receivables, showing the undiscounted finance lease payments to be received after the reporting date:20252024\u00a3\u2019000\u00a3\u2019000Less than one year 338 317 One to five years 1,138 1,323 More than five years 245 452 Total undiscounted lease payments receivable 1,721 2,092 Less: unearned finance income (120) (226)Less: expected credit loss provision (1) (3)Present value of minimum lease payments receivable 1,600 1,863 Current 298 210 Non-current 1,302 1,653 1,600 1,863 ImpairmentAt the end of the financial year the carrying value of assets, including right-of-use lease assets, was assessed against their recoverable amount determined by reference to their value-in-use. Assets and expected cashflows were assessed at the lowest identifiable level of Cash Generating Unit (\u201cCGU\u201d) where the expected cash inflows of each CGU were expected to be independent of those incurred by other CGUs. Individual retail stores are considered to be separate CGUs, which includes income from online orders that are click-and-collect. Pro Tiler Limited is treated as a separate CGU and the CTD goodwill and intangible assets acquired are treated as a group of CGUs as described in Note 10 and no impairment has been recognised.Sustained macro-economic challenges principally within the first half of the year offset with overall Group results trading upwards in the second half which has resulted in the Group determining that a review was required across the entire store estate to identify potential impairments or reversals of previous impairment charges. As a consequence, all stores have been assessed, leading to an impairment charge to the value of right-of-use assets of \u00a33,986k, which includes \u00a3997k relating to newly acquired stores, and reversals of previous impairment charges of \u00a37,170k in the current year. The impairment reviews include management\u2019s assessment of current economic factors, such as movements in inflation, interest rates and the macro-economic environment. For stores that have been opened less than two years prior to the balance sheet date, a separate indicator assessment is performed whereby the actual cash inflows are compared against investment appraisals. The newly acquired stores predominantly relate to CTD. The impairment assessment on these stores is based on five-year forecasted cash flows using net contributions by store which are assumed to align with the core estate by year three. Reversals of impairments are assessed based on trading performance in the year in comparison to previous cash flow forecasts and a reversal will be recognised if the economic performance of the store is better than expected due to factors such as increased trading volumes. Impairments or reversals of impairment charges are recognised if there are significant variances against expected cash flow profiles.The value-in-use calculations require the application of a number of assumptions. The key assumptions used in the estimation of recoverable amounts are set out below:Assumption Description SensitivityPre-tax discount rate This is calculated by reference to the weighted An increase in pre-tax discount rate of 100bps at average cost of capital of the Group. At the year-end would lead to an additional \u00a30.2 million year-end, the pre-tax discount rate applied to (2024: \u00a30.3 million) impairment in the year.forecast cashflows was 21.9% (2024: 29.1%). The discount rate applied in the current period is lower than in the prior period due to changes in the underlying cash flow profile and the resulting pre-tax discount rate calculation.Cashflow forecasts Cashflows are derived from extrapolation For all store-based assets, a decrease in of trading performance of identified CGUs. short-term/ budgeted growth rates in the first Management prepares growth rates applicable in five forecasted years of 100bps at year-end the first five forecasted years based on expected would lead to an additional \u00a30.2 million (2024: year-on-year growth in cash contributions for \u00a30.5 million) impairment in the year. For recently stores. The long-term growth rate is applied to acquired stores, a decrease in the short-term/ future years where relevant, however given the budgeted growth rate for the second forecasted period of assessment does not always exceed year of 1000bps at year-end would lead to an five years, this is not considered to be a key additional \u00a30.2 million impairment in the year.assumption.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__86": { "value": "15 Deferred Tax AssetsThe following are the deferred tax assets / (liabilities) recognised by the Group and movements thereon during the current and prior reporting period:Brought Accelerated Forward tax Tax Losses Property depreciation Share-based Intangible (restated)related items(restated)payments assets Total \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000At 30 September 2023 121 328 513 233 (1,127) 68Credit/(charge) to income 3,496 (74) (259) (95) 133 3,201Credit in respect of previous periods 1,250 34 (88) \u2013 \u2013 1,196Credit to equity \u2013 \u2013 (4) \u2013 (4)At 28 September 2024 4,867 288 166 134 (994) 4,461IFRS remeasurement (note 28) \u2013 \u2013 \u2013 \u2013 (583) (583)At 28 September 2024 (restated) 4,867 288 166 134 (1,577) 3,878Credit/(charge) to income (1,648) (182) (360) (9) 191 (2,008)Credit in respect of previous periods (987) \u2013 460 \u2013 \u2013 (527)Credit to equity \u2013 \u2013 \u2013 (4) \u2013 (4)At 28 September 2025 2,232 106 266 121 (1,386) 1,339The deferred tax asset at 27 September 2025 has been calculated at 25% (2024: 25%).The prior year deferred tax balances have been restated to split the brought forward tax losses and the accelerated tax depreciation, increasing the brought forward tax losses and reducing the accelerated tax deprecation by \u00a34,867k at 28 September 2024 and \u00a3121k at 30 September 2023. The overall impact on the deferred tax assets is nil. There was a further restatement to the prior year deferred tax balances due to the recognition of a deferred tax liability on the intangible assets that were recognised following the finalisation of the fair values in the 12 month fair value period following the date of acquisition, as permitted by IFRS 3, and as detailed further in Note 28.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__87": { "value": "16 Inventories 20252024 (restated)\u00a3\u2019000\u00a3\u2019000Goods for resale 40,613 37,850IFRS remeasurement (note 28) \u2013 20140,613 38,051Goods for resale includes a net realisable value provision of \u00a33,846,000 (2024: \u00a33,487,000). Write-downs of inventories to net realisable value amounted to \u00a31,915,000 (2024: \u00a32,693,000) and were recognised as an expense during the period, included within cost of sales in the Consolidated Statement of Profit or Loss.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__88": { "value": "17 Trade And Other Receivables20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one year:Amounts receivable for the sale of goods 14,107 7,675Allowance for expected credit losses (337) (59)Other debtors and prepayments 4,277 5,73418,047 13,350The Directors consider that the carrying amount of trade and other receivables at 27 September 2025 and 28 September 2024 approximates to their fair value on the basis of discounted cash flow analysis.Credit RiskThe Group\u2019s principal financial assets are bank balances and cash, trade receivables and lease receivables.The Group considers that it has no significant concentration of credit risk. The majority of sales in the business are cash-based sales in the stores.Total trade receivables (net of expected credit losses) held by the Group at 27 September 2025 amounted to \u00a313.8 million (2024: \u00a37.6 million). These amounts mainly relate to sundry trade account generated sales. In relation to these sales, the average credit period taken is 85 days (2024: 61 days) and no interest is charged on the receivables.The Group will write off, either partially or in full, the gross carrying amount of a financial asset when there is no realistic prospect of recovery. This is usually the case when it is determined that the debtor does not have the assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off.Before accepting any new customer, the Group uses an external credit scoring system to assess the potential customer\u2019s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed periodically.Included in the Group\u2019s trade receivable balance are debtors with a carrying amount of \u00a32.4 million (2024: \u00a30.5 million) which are past due at the reporting date for which the Group has not provided provisions for impairment as there has not been a significant change in credit quality and the amounts are still considered recoverable. The Group does not hold any collateral over these balances.The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Expected loss rates are based on historical loss experience, adjusted to reflect information about current conditions and reasonable forecasts around future economic conditions.The allowance for expected credit losses was \u00a3337,000 by the end of the period (2024: \u00a359,000). The following is a reconciliation of changes in the allowance for expected credit losses: Total \u00a3\u2019000At 30 September 2023 86 Created in the year 134Utilisation of provision (10)Release of provision (151) At 28 September 2024 59 Created in the year 305Utilisation of provision \u2013Release of provision (27)At 27 September 2025 337", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__92": { "value": "20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one year:Amounts receivable for the sale of goods 14,107 7,675Allowance for expected credit losses (337) (59)Other debtors and prepayments 4,277 5,73418,047 13,350", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__90": { "value": "The Group\u2019s principal financial assets are bank balances and cash, trade receivables and lease receivables.The Group considers that it has no significant concentration of credit risk. The majority of sales in the business are cash-based sales in the stores.Total trade receivables (net of expected credit losses) held by the Group at 27 September 2025 amounted to \u00a313.8 million (2024: \u00a37.6 million). These amounts mainly relate to sundry trade account generated sales. In relation to these sales, the average credit period taken is 85 days (2024: 61 days) and no interest is charged on the receivables.The Group will write off, either partially or in full, the gross carrying amount of a financial asset when there is no realistic prospect of recovery. This is usually the case when it is determined that the debtor does not have the assets or sources of income that could generate sufficient cash flows to repay the amounts subject to the write-off.Before accepting any new customer, the Group uses an external credit scoring system to assess the potential customer\u2019s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed periodically.Included in the Group\u2019s trade receivable balance are debtors with a carrying amount of \u00a32.4 million (2024: \u00a30.5 million) which are past due at the reporting date for which the Group has not provided provisions for impairment as there has not been a significant change in credit quality and the amounts are still considered recoverable. The Group does not hold any collateral over these balances.The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Expected loss rates are based on historical loss experience, adjusted to reflect information about current conditions and reasonable forecasts around future economic conditions.The allowance for expected credit losses was \u00a3337,000 by the end of the period (2024: \u00a359,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__89-1": { "value": "The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Expected loss rates are based on historical loss experience, adjusted to reflect information about current conditions and reasonable forecasts around future economic conditions.The allowance for expected credit losses was \u00a3337,000 by the end of the period (2024: \u00a359,000).20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one year:Amounts receivable for the sale of goods 14,107 7,675Allowance for expected credit losses (337) (59)Other debtors and prepayments 4,277 5,73418,047 13,350", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__93": { "value": "18 Cash And Cash Equivalents Cash and cash equivalents comprise cash held by the Group and short-term bank deposits. The carrying amount of these assets approximates their fair value. A breakdown of significant bank and cash balances by currency is as follows:20252024\u00a3\u2019000\u00a3\u2019000Sterling 18,230 22,814US dollar 46 735Euro 158 133Total cash and cash equivalents 18,434 23,682Cash and cash equivalents are in the scope of the expected credit loss model under IFRS 9, however balances are held with recognised financial institutions and therefore the expected impairment loss is considered to be minimal.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__94": { "value": "19 Bank Loans20252024\u00a3\u2019000\u00a3\u2019000Revolving credit facility (all sterling) 11,000 14,99620252024\u00a3\u2019000\u00a3\u2019000The borrowings are repayable as follows:Greater than one year 11,000 15,000\u2013Less: total unamortised issue costs \u2013 (4) 11,000 14,996The Directors consider that the carrying amount of the revolving credit facility at 27 September 2025 and 28 September 2024 approximates to its fair value since the amounts relate to floating rate debt.The following is a reconciliation of changes in financial liabilities to movement in cash from financing activities:Lease Current Non-current Unamortised liabilitiesborrowingsborrowingsissue costs\u00a3\u2019000\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000As at 30 September 2023 94,502 \u2013 \u2013 100Repayment of lease liabilities (21,790) \u2013 \u2013 \u2013Non-cash movement - Lease additions and disposals 8,522 \u2013 \u2013 \u2013Interest accrued on lease liabilities 4,731 \u2013 \u2013 \u2013Proceeds from revolving credit facility \u2013 \u2013 23,500 \u2013Repayment of revolving credit facility \u2013 \u2013 (8,500) \u2013Unamortised issue costs \u2013 \u2013 (4) \u2013Issue costs incurred in the year \u2013 \u2013 \u2013 (100)Amortisation of issue costs \u2013 \u2013 \u2013 150Lease Current Non-current Unamortised liabilitiesborrowingsborrowingsissue costs\u00a3\u2019000\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000As at 28 September 2024 85,965 \u2013 14,996 150Repayment of lease liabilities (22,014) \u2013 \u2013 \u2013Non-cash movement - Lease additions and disposals 29,716 \u2013 \u2013 \u2013Interest accrued on lease liabilities 6,125 \u2013 \u2013 \u2013Proceeds from revolving credit facility \u2013 \u2013 21,000 \u2013Repayment of revolving credit facility \u2013 \u2013 (25,000) \u2013Unamortised issue costs \u2013 \u2013 4 \u2013Issue costs incurred in the year \u2013 \u2013 \u2013 (150)Amortisation of issue costs \u2013 \u2013 \u2013 79As at 27 September 2025 99,792 \u2013 11,000 79At 27 September 2025, the Group had a revolving credit facility of \u00a330.0 million, expiring in October 2027. As at the financial period end, \u00a311.0 million of this was drawn (2024: \u00a315.0 million), leaving \u00a319.0 million of undrawn committed banking facilities. The loan facility contains financial covenants which are tested on a bi-annual basis. The Group did not breach any covenants in the period.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__95": { "value": "20 Trade And Other Payables20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one yearTrade payables 33,382 28,387Other payables 10,882 10,481Accruals 16,039 13,769Refund liability 423 1,323Deferred income 1,193 1,008Contract liabilities 2,432 2,49564,351 57,463Trade payables and accruals principally comprise amounts outstanding for trade purchases and ongoing costs. The average credit period taken for trade purchases is 66 days (2024: 60 days). No interest is charged on these payables. The Directors consider that the carrying amount of trade payables at 27 September 2025 and 28 September 2024 approximates to their fair value on the basis of discounted cash flow analysis.Deferred income relates to consideration for trader loyalty points earned but not yet redeemed. The value of deferred income as at 28 September 2024 that was recognised as revenue for the 52 weeks ended 27 September 2025 was \u00a3472,125.Contract liabilities relate to deposits received from customers for orders not yet fulfilled. These deposits are recognised in revenue when the ownership of goods is transferred to the customer, typically when the goods are delivered to, or collected by the customer. The contract liabilities outstanding at 27 September 2025 are expected to be recognised in revenue over the next 12 months. These contracts for the supply of goods do not contain a significant financing element. The value of contract liabilities as at 28 September 2024 that was recognised as revenue for the 52 weeks ended 27 September 2025 was \u00a32,137,524.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__97-1": { "value": "20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one yearTrade payables 33,382 28,387Other payables 10,882 10,481Accruals 16,039 13,769Refund liability 423 1,323Deferred income 1,193 1,008Contract liabilities 2,432 2,49564,351 57,463Contract liabilities relate to deposits received from customers for orders not yet fulfilled. These deposits are recognised in revenue when the ownership of goods is transferred to the customer, typically when the goods are delivered to, or collected by the customer. The contract liabilities outstanding at 27 September 2025 are expected to be recognised in revenue over the next 12 months. These contracts for the supply of goods do not contain a significant financing element. The value of contract liabilities as at 28 September 2024 that was recognised as revenue for the 52 weeks ended 27 September 2025 was \u00a32,137,524.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__96": { "value": "20252024\u00a3\u2019000\u00a3\u2019000Amounts falling due within one yearTrade payables 33,382 28,387Other payables 10,882 10,481Accruals 16,039 13,769Refund liability 423 1,323Deferred income 1,193 1,008Contract liabilities 2,432 2,49564,351 57,463", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__99": { "value": "21 Financial InstrumentsCapital Risk ManagementThe Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to stakeholders through the optimisation of the debt and equity balance. The Group\u2019s overall strategy remains unchanged from 2021. The capital structure of the Group consists of cash and cash equivalents disclosed in note 18 and equity attributable to equity holders of the parent, comprising issued capital, reserves and accumulated losses as disclosed in notes 23 to 25, notes 29 to 30 and in the Consolidated Statement of Changes in Equity.The Group is not subject to any externally imposed capital requirements.Significant Accounting PoliciesDetails of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument, are disclosed in note 2P to the financial statements.Categories Of Financial Instruments20252024Carrying value and fair value\u00a3\u2019000\u00a3\u2019000Financial assetsAmortised cost (including cash and cash equivalents) 33,804 33,593Fair value through profit and loss 138 \u2013Financial liabilitiesAmortised cost 171,096 153,545Fair value through profit and loss \u2013 378Financial assets at amortised cost comprises lease receivables, amounts receivable for the sale of goods, cash and cash equivalents.Financial assets at fair value through profit and loss comprises the fair value of forward currency contracts, which are mandatorily measured at fair value.Financial liabilities at amortised cost comprises lease liabilities, accruals, bank loans and trade and other payables.The Group considers itself to be exposed to risks on financial instruments, including market risk (including currency risk), credit risk, liquidity risk and cash flow interest rate risk.The Group seeks to mitigate the effects of these risks by using derivative financial instruments to hedge these risk exposures economically. The use of financial derivatives is governed by the Group\u2019s policies approved by the Board of Directors, which provide written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial derivatives and non-derivative financial instruments, and the investment of excess liquidity. The Group does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.Market RiskThe Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The Group enters into forward foreign exchange contracts to hedge the exchange rate risk arising on the import of goods.Foreign Currency Risk ManagementThe Group undertakes certain transactions denominated in foreign currencies. Hence, exposures to exchange rate fluctuations arise. Exchange rate exposures are managed within approved policy parameters utilising forward foreign exchange contracts.The carrying amounts of the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the reporting date are as follows:Assets Liabilities2025202420252024\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Euro 172 190 6,264 4,716US dollar 43 736 45 726Foreign Currency Sensitivity AnalysisThe Group is mainly exposed to the currency of China, India, Brazil and Turkey (US dollar currency) and to various European countries (euro) as a result of inventory purchases. The following table details the Group\u2019s sensitivity to a 10% increase and decrease in sterling against the relevant foreign currencies. Ten per cent represents management\u2019s assessment of the reasonably possible change in foreign exchange rates, based on historic volatility. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a 10% change in foreign currency rates. A positive number below indicates an increase in profit and other equity where sterling strengthens 10% against the relevant currency.20252024\u00a3\u2019000\u00a3\u2019000Profit or loss movement on a 10% strengthening in sterling against the euro 554 411Profit or loss movement on a 10% strengthening in sterling against the US dollar \u2013 (1)Profit or loss movement on a 10% weakening in sterling against the euro (677) (503)Profit or loss movement on a 10% weakening in sterling against the US dollar \u2013 1Currency DerivativesThe Group utilises currency derivatives to hedge significant future transactions and cash flows. The Group uses foreign currency forward contracts in the management of its exchange rate exposures. The contracts are denominated in US dollars and euros. Hedge accounting is not applied.At the balance sheet date, the total notional amounts of outstanding forward foreign exchange contracts that the Group has committed to are as below:20252024\u00a3\u2019000\u00a3\u2019000Forward foreign exchange contracts 15,647 13,540These arrangements are designed to address significant exchange exposures for the first half of 2025 and are renewed on a revolving basis as required.At 27 September 2025 the fair value of the Group\u2019s currency derivatives is a gain of \u00a3137,609 (2024: loss of \u00a3377,901). Gains of \u00a3515,510 have been included in cost of sales during the period (2024: \u00a3451,634 loss). Interest Rate Risk ManagementThe Group is exposed to interest rate risk on debt as the Group has drawn down on the revolving credit facility during the period, in addition to being exposed to fluctuations in interest rates on deposited funds. Funds are managed and deposited in line with the Group\u2019s Treasury policy which is reviewed by the Board annually. Several factors are considered when making decisions around deposits, including but not limited to, interest rate, counterparty credit rating and deposit term.Had the Bank of England base rate been 100bps higher or lower throughout the year, the Group\u2019s interest income on deposited funds would have been higher or lower by \u00a360,644 and (\u00a361,092) and the Group\u2019s interest expense on the revolving credit facility would have been higher or lower by \u00a3134,932 and (\u00a3134,932).Credit Risk ManagementCredit risk refers to the risk that a counterparty will default on its contractual obligations, resulting in financial loss to the Group. Management have considered the counterparty risk associated with the cash and derivative balances and do not consider there to be a material risk. The Group has a policy of only dealing with creditworthy counterparties. Before accepting any new customer, the Group uses an external credit scoring system to assess the potential customer\u2019s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed periodically. The carrying amount of financial assets recorded in the financial statements, which is net of expected credit losses, represents the Group\u2019s maximum exposure to credit risk.Liquidity Risk ManagementUltimate responsibility for liquidity risk management rests with the Board of Directors. The Group manages liquidity risk by maintaining adequate reserves, banking facilities and borrowing facilities by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities.Liquidity And Interest Risk TablesThe following tables detail the Group\u2019s remaining contractual maturity for its non-derivative financial liabilities. The table includes both interest and principal cash flows.Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2025 \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Non-interest bearing 60,304 \u2013 \u2013 \u2013 \u2013 60,304Interest on revolving credit facility 51 146 432 611 \u2013 1,240Lease liabilities 3,327 4,600 18,470 60,713 50,866 137,976Revolving credit facility \u2013 \u2013 \u2013 11,000 \u2013 11,000Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2024 \u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Non-interest bearing 53,743 \u2013 \u2013 \u2013 \u2013 53,743Lease liabilities 3,183 4,242 14,465 54,737 34,524 111,151Revolving credit facility \u2013 \u2013 \u2013 15,000 \u2013 15,000The Group is financed through a \u00a330.0 million (2024: \u00a330.0 million) revolving credit facility, of which \u00a311.0 million (2024: \u00a315.0 million) was utilised. At the balance sheet date, the total unused amount of financing facilities was \u00a319.0 million (2024: \u00a315.0 million). The Group expects to meet its other obligations from operating cash flows and proceeds of maturing financial assets. The following table details the Group\u2019s liquidity analysis for its derivative financial instruments. The table has been drawn up based on the undiscounted net cash inflows/(outflows) on the derivative instruments that settle on a net basis and the undiscounted gross inflows and (outflows) on those derivatives that require gross settlement. When the amount payable or receivable is not fixed, the amount disclosed has been determined by reference to the projected interest and foreign currency rates as illustrated by the yield curves existing at the reporting date.Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2025\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Foreign exchange forward contracts payments (3,051) (5,107) (7,489) \u2013 \u2013 (15,647)Foreign exchange forward contracts receipts 3,078 5,206 7,500 \u2013 \u2013 15,784Less than1-33 months1-5 5+ 1 monthmonthsto 1 yearyearsyearsTotal2024\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Foreign exchange forward contracts payments (2,234) (4,642) (6,664) \u2013 \u2013 (13,540)Foreign exchange forward contracts receipts 2,335 4,805 6,778 \u2013 \u2013 13,918Fair Value Of Financial InstrumentsThe fair values of financial assets and financial liabilities are determined as follows:Foreign currency forward contracts are measured using quoted forward exchange rates and yield curves derived from quoted interest rates matching maturities of the contracts.The fair values are therefore categorised as Level 2 (2024: Level 2), based on the degree to which the fair value is observable. Level 2 fair value measurements are those derived from inputs other than unadjusted quoted prices in active markets (Level 1 categorisation) that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__103-1": { "value": "The Group manages its capital to ensure that entities in the Group will be able to continue as a going concern while maximising the return to stakeholders through the optimisation of the debt and equity balance. The Group\u2019s overall strategy remains unchanged from 2021. The capital structure of the Group consists of cash and cash equivalents disclosed in note 18 and equity attributable to equity holders of the parent, comprising issued capital, reserves and accumulated losses as disclosed in notes 23 to 25, notes 29 to 30 and in the Consolidated Statement of Changes in Equity.The Group is not subject to any externally imposed capital requirements.The Group considers itself to be exposed to risks on financial instruments, including market risk (including currency risk), credit risk, liquidity risk and cash flow interest rate risk.The Group seeks to mitigate the effects of these risks by using derivative financial instruments to hedge these risk exposures economically. The use of financial derivatives is governed by the Group\u2019s policies approved by the Board of Directors, which provide written principles on foreign exchange risk, interest rate risk, credit risk, the use of financial derivatives and non-derivative financial instruments, and the investment of excess liquidity. The Group does not enter into or trade financial instruments, including derivative financial instruments, for speculative purposes.Market RiskThe Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The Group enters into forward foreign exchange contracts to hedge the exchange rate risk arising on the import of goods.Foreign Currency Risk ManagementThe Group undertakes certain transactions denominated in foreign currencies. Hence, exposures to exchange rate fluctuations arise. Exchange rate exposures are managed within approved policy parameters utilising forward foreign exchange contracts.The Group is exposed to interest rate risk on debt as the Group has drawn down on the revolving credit facility during the period, in addition to being exposed to fluctuations in interest rates on deposited funds. Funds are managed and deposited in line with the Group\u2019s Treasury policy which is reviewed by the Board annually. Several factors are considered when making decisions around deposits, including but not limited to, interest rate, counterparty credit rating and deposit term.Had the Bank of England base rate been 100bps higher or lower throughout the year, the Group\u2019s interest income on deposited funds would have been higher or lower by \u00a360,644 and (\u00a361,092) and the Group\u2019s interest expense on the revolving credit facility would have been higher or lower by \u00a3134,932 and (\u00a3134,932).Credit Risk ManagementCredit risk refers to the risk that a counterparty will default on its contractual obligations, resulting in financial loss to the Group. Management have considered the counterparty risk associated with the cash and derivative balances and do not consider there to be a material risk. The Group has a policy of only dealing with creditworthy counterparties. Before accepting any new customer, the Group uses an external credit scoring system to assess the potential customer\u2019s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed periodically. The carrying amount of financial assets recorded in the financial statements, which is net of expected credit losses, represents the Group\u2019s maximum exposure to credit risk.Liquidity Risk ManagementUltimate responsibility for liquidity risk management rests with the Board of Directors. The Group manages liquidity risk by maintaining adequate reserves, banking facilities and borrowing facilities by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__102": { "value": "20252024Carrying value and fair value\u00a3\u2019000\u00a3\u2019000Financial assetsAmortised cost (including cash and cash equivalents) 33,804 33,593Fair value through profit and loss 138 \u2013Financial liabilitiesAmortised cost 171,096 153,545Fair value through profit and loss \u2013 378Financial assets at amortised cost comprises lease receivables, amounts receivable for the sale of goods, cash and cash equivalents.Financial assets at fair value through profit and loss comprises the fair value of forward currency contracts, which are mandatorily measured at fair value.Financial liabilities at amortised cost comprises lease liabilities, accruals, bank loans and trade and other payables.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__100": { "value": "20252024Carrying value and fair value\u00a3\u2019000\u00a3\u2019000Financial assetsAmortised cost (including cash and cash equivalents) 33,804 33,593Fair value through profit and loss 138 \u2013Financial liabilitiesAmortised cost 171,096 153,545Fair value through profit and loss \u2013 378", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__101": { "value": "The Group utilises currency derivatives to hedge significant future transactions and cash flows. The Group uses foreign currency forward contracts in the management of its exchange rate exposures. The contracts are denominated in US dollars and euros. Hedge accounting is not applied.At the balance sheet date, the total notional amounts of outstanding forward foreign exchange contracts that the Group has committed to are as below:20252024\u00a3\u2019000\u00a3\u2019000Forward foreign exchange contracts 15,647 13,540These arrangements are designed to address significant exchange exposures for the first half of 2025 and are renewed on a revolving basis as required.At 27 September 2025 the fair value of the Group\u2019s currency derivatives is a gain of \u00a3137,609 (2024: loss of \u00a3377,901). Gains of \u00a3515,510 have been included in cost of sales during the period (2024: \u00a3451,634 loss).", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__106": { "value": "22 Provisions20242025(restated)\u00a3\u2019000\u00a3\u2019000Dilapidations provision 5,023 2,634Retention of title provision \u2013 3795,023 3,013 IFRS remeasurement \u2013 (379)5,023 2,634Current 247 335Non-current 4,776 2,2995,023 2,634Dilapidations provision Retention of title Total Notes \u00a3\u2019000provision \u00a3\u2019000\u00a3\u2019000At 28 September 2024 2,634 379 3,013IFRS remeasurement 28 \u2013 (379) (379)At 28 September 2024 (restated) 2,634 \u2013 2,634Created in the year 2,523 \u2013 2,523Utilisation of provision (150) \u2013 (150)Unwind of discount 16 \u2013 16At 27 September 2025 5,023 \u2013 5,023The retention of title provision reflects the Group\u2019s liability to former CTD suppliers on acquisition of inventory from CTD Tiles Limited which was subject to retention of title clauses. The obligation was acquired by the Group through the acquisition. The fair values of the assets acquired were finalised during the 12 month period following the date of acquisition as permitted by IFRS 3, during which time the inventory value was finalised and the retention of title provision was no longer required.The dilapidations provision represents management\u2019s best estimate of the Group\u2019s liability under its property lease arrangements based on past experience and is expected to be utilised over the lease term of the various properties (average of 15 years which includes an estimation of future renewals after the current leases end). The Group\u2019s methodology for the calculation of the dilapidations provision takes the following information into account:\u2022 Average expected future dilapidations cost per property\u2022 The number of properties exposed to possible dilapidations claims\u2022 The likelihood of lease renewal at maturityFor each reporting period the Group reviews the calculations and amends the input estimates based on the most recent data and forecasts.The dilapidations provision created in the year includes the recognition of provisions in relation to CTD and the new distribution centre at the Prologis Park Pineham. The current portion of the dilapidations provision relates to stores that are due to be exited within the next 12 months.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__108-1": { "value": "23 Share Capital2025202420252024SharesShares\u00a3\u2019000\u00a3\u2019000Allotted, issued and fully paid ordinary shares of 3.33p (2024: 3.33p)At the start and end of the period 196,681,818 196,681,818 6,556 6,556The authorised share capital of the Group is \u00a38,000,000 (2024: \u00a38,000,000), which consists of 240,000,000 ordinary shares (2024: 240,000,000).The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. All shares rank equally with regard to the Company\u2019s residual assets.24 Share Premium 20252024\u00a3\u2019000\u00a3\u2019000At start and end of the period 2,636 2,636", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__107": { "value": "23 Share Capital2025202420252024SharesShares\u00a3\u2019000\u00a3\u2019000Allotted, issued and fully paid ordinary shares of 3.33p (2024: 3.33p)At the start and end of the period 196,681,818 196,681,818 6,556 6,556The authorised share capital of the Group is \u00a38,000,000 (2024: \u00a38,000,000), which consists of 240,000,000 ordinary shares (2024: 240,000,000).The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. All shares rank equally with regard to the Company\u2019s residual assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__111-1": { "value": "25 Own Shares2025202420252024SharesShares\u00a3\u2019000\u00a3\u2019000At start of the period 16,725 204,474 (7) (112)Acquired in the period 315,000 230,000 (127) (105)Disposed of on issue in the period (262,081) (417,749) 106 210At end of the period 69,644 16,725 (28) (7)A subsidiary of the Group holds 69,644 (2024: 16,725) shares with a value of \u00a328,180 acquired for an average price of \u00a30.40 per share (2024: \u00a37,326 acquired for an average price of \u00a30.44 per share) and therefore these have been classed as own shares. These shares are held in an employee benefit trust.30 Merger ReserveThe merger reserve arose on pre-2006 acquisitions.31 Share-Based Payment ReserveThe share-based payment reserve has arisen on the fair valuation of save-as-you-earn schemes, long-term incentive plans, restricted stock plans and short-term incentive plans.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__110": { "value": "25 Own Shares2025202420252024SharesShares\u00a3\u2019000\u00a3\u2019000At start of the period 16,725 204,474 (7) (112)Acquired in the period 315,000 230,000 (127) (105)Disposed of on issue in the period (262,081) (417,749) 106 210At end of the period 69,644 16,725 (28) (7)A subsidiary of the Group holds 69,644 (2024: 16,725) shares with a value of \u00a328,180 acquired for an average price of \u00a30.40 per share (2024: \u00a37,326 acquired for an average price of \u00a30.44 per share) and therefore these have been classed as own shares. These shares are held in an employee benefit trust.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__113": { "value": "26 Financial CommitmentsA) Capital CommitmentsAt the end of the period there were capital commitments contracted of \u00a3nil (2024: \u00a3nil).B) Pension ArrangementsThe Group operates a defined contribution pension scheme for colleagues. The assets of the schemes are held separately from those of the Group in independently administered funds. The pension cost charge represents contributions payable by the Group to the funds and amounted to \u00a31,429,851 (2024: \u00a31,245,890). At the period end, the Group holds outstanding contributions of \u00a3326,575 (2024: \u00a3296,388).", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__112": { "value": "26 Financial CommitmentsA) Capital CommitmentsAt the end of the period there were capital commitments contracted of \u00a3nil (2024: \u00a3nil).B) Pension ArrangementsThe Group operates a defined contribution pension scheme for colleagues. The assets of the schemes are held separately from those of the Group in independently administered funds. The pension cost charge represents contributions payable by the Group to the funds and amounted to \u00a31,429,851 (2024: \u00a31,245,890). At the period end, the Group holds outstanding contributions of \u00a3326,575 (2024: \u00a3296,388).", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__114": { "value": "27 Share-Based PaymentsThe Group operates four (2024: four) share option schemes in relation to Group employees; these are the Employee Share Purchase Plans, the 2013 Long Term Incentive Plan, the 2020 Restricted Stock Unit Plan and the Short Term Incentive Plan.Employee Share Purchase PlansEmployee share purchase plans are open to almost all employees and there are no specific vesting conditions other than the requirement for continued employee service. The share plans provide for a purchase price equal to the average market price over the three days prior to the date of grant, less 20%. The shares can be purchased during a two-week period each financial period. The shares purchased are generally placed in the employee share savings plan for a three or five-year period.Movements in share-based payment plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at beginning of the period 4,115,024 5,753,756 0.60Issued during the period \u2013 \u2013 \u2013Expired during the period (930,539) 0.46 (480,149) 0.60Forfeited during the period (604,280) 0.40 (1,146,919) 0.42 Exercised during the period \u2013 \u2013 (11,664) 0.46Outstanding at end of the period 2,580,205 0.41 4,115,024 0.42Exercisable at end of the period 613,942 0.53 930,539 0.46During the financial period and the prior period, the Group made the decision to not offer a share option scheme to Group employees. 2013 Long-Term Incentive PlanLong-Term Incentive Plans have been granted to senior management and have a vesting period of three years. Vesting is subject to achievement of certain performance conditions which are detailed in the Remuneration Report.Movements in the 2013 Long-Term Incentive Plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at the beginning of the period 6,188,014 \u2013 8,362,998 \u2013Issued during the period 2,990,738 \u2013 2,493,413 \u2013Forfeited during the period (3,083,410) \u2013 (4,404,092) \u2013Exercised during the period (168,445) \u2013 (264,305) \u2013Outstanding at the end of the period 5,926,897 \u2013 6,188,014 \u2013Exercisable at the end of the period 472,044 \u2013 664,205 \u2013During the financial period, the Group granted 2,990,738 share options under the existing share option scheme due to vest in December 2027 with a fair value of \u00a3987,440.The inputs to the Black-Scholes model are as follows:Weighted average share price \u2014 pence 39.6Weighted average exercise price \u2014 pence NilExpected volatility \u2014 % 33.05Expected life \u2014 years 3.00Risk-free rate of interest \u2014 % 3.98Dividend yield \u2014 % 6.06Expected volatility for the additional share options was determined by calculating the historical volatility of the Group\u2019s share price over the previous one, two and three years (2024: one, two and three years). The weighted average remaining contractual life of share options outstanding at the end of the period is 8.11 years (2024: 8.09 years).The weighted average share price at the date of exercise of options exercised during the year ended 27 September 2025 is 39.50 pence (2024: 45.10 pence).2020 Restricted Stock PlanUnder the plan a number of share options were granted to management level employees across the Group. There are three sets of options which are due to vest in December 2025, December 2026 and December 2027. Movements in 2020 Restricted Stock Plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at the beginning of the period 609,779 \u2013 605,507 \u2013Issued during the period 343,393 \u2013 335,632 \u2013Forfeited during the period (35,508) \u2013 (189,580) \u2013Exercised during the period (89,107) \u2013 (141,780) \u2013Outstanding at the end of the period 828,557 \u2013 609,779 \u2013During the financial period, the Group granted 343,393 share options under the new share option scheme due to vest in December 2027 with a fair value of \u00a3113,377.The inputs to the Black-Scholes model are as follows:Weighted average share price \u2014 pence 39.6Weighted average exercise price \u2014 pence NilExpected volatility \u2014 % 33.05Expected life \u2014 years 3.00Risk-free rate of interest \u2014 % 3.98Dividend yield \u2014 % 6.06Expected volatility for the additional share options was determined by calculating the historical volatility of the Group\u2019s share price over the previous one, two and three years.The weighted average remaining contractual life of share options outstanding at the end of the period is 8.35 years (2024: 8.53 years).2023 Short-Term Incentive PlanUnder the plan a number of share options were granted during the period to senior management as 30% of their annual bonus and have a vesting period of two years. Vesting is subject to achievement of certain performance conditions which are detailed in the Directors\u2019 Remuneration Report. Movements in 2023 Short-Term Incentive Plan options are summarised as follows:2025 2024Weighted average Weighted average Number of share exercise priceNumber of share exercise priceoptions\u00a3options\u00a3Outstanding at the beginning of the period 299,156 \u2013 \u2013 \u2013Issued during the period 55,215 \u2013 299,156 \u2013Forfeited during the period (129,669) \u2013 \u2013 \u2013Outstanding at the end of the period 224,702 \u2013 299,156 \u2013During the financial period, the Group granted 55,215 share options under the new share option scheme due to vest in December 2026 with a fair value of \u00a319,369.The inputs to the Black-Scholes model are as follows:Weighted average share price \u2014 pence 39.6Weighted average exercise price \u2014 pence NilExpected volatility \u2014 % 33.05Expected life \u2014 years 2.00Risk-free rate of interest \u2014 % 2.02Dividend yield \u2014 % 6.06Expected volatility for the additional share options was determined by calculating the historical volatility of the Group\u2019s share price over the previous one, two and three years.The weighted average remaining contractual life of share options outstanding at the end of the period is 8.36 years.In total, the Group recognised a total expense of \u00a3213,655 (2024: \u00a3314,470 expense) relating to share-based payments.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__115": { "value": "28 AcquisitionsOn 19 August 2024, the Group acquired certain intellectual property, tangible assets and inventory of CTD Tiles Limited (in administration), for cash consideration of \u00a39 million which is deemed to be the fair value of the consideration. The business was acquired to add to the existing store portfolio of the Group, in addition to the commercial business and to enter into the housebuilder segment where the Group has limited or zero representation.Due to the proximity of the transaction to the prior period reporting date, the purchase price allocation, including determination of the fair value of intangible assets recognised on consolidation, had not been finalised when the prior period financial statements were approved. As a result, the fair values assigned to all of the acquired assets were determined on a provisional basis in accordance with IFRS 3 \u2018Business Combinations\u2019. The finalisation of the fair values, together with an assessment of goodwill and intangible assets acquired, was completed within the 12 month fair value period, as permitted by IFRS 3. The Group has adjusted the provisional amounts that were recorded in the prior period financial statements as detailed in the table below. As part of the purchase price allocation, the Group has recognised separately identifiable acquired intangible assets in accordance with IAS 38 and had their fair values assessed by an independent expert. The fair value adjustments in respect of acquired intangible assets were recognised in relation to the Brand and Customer Relationships, as detailed in Note 11, calculated using the excess earnings approach. The fair values of the net assets acquired and liabilities assumed at the acquisition date were:Final Provisional Fair ValueFair ValueFair ValueAdjustmentsNotes\u00a3\u2019000Intangible Assets 11 \u2013 2,331 2,331Property, Plant and Equipment 12 946 \u2013 946Inventories 16 2,169 201 2,370Provisions 22 (379) 379 \u2013Deferred Tax on Intangible Assets 15 \u2013 (583) (583)Fair value of assets acquired 2,736 2,328 5,064Total consideration 9,000 \u2013 9,000Goodwill 6,264 (2,328) 3,936", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__116": { "value": "29 Assets Classified As Held For SaleDuring the period, the Group committed to a plan to sell certain CTD stores following the investigation conducted by the Competition and Markets Authority (CMA). The assets were classified as held for sale in accordance with IFRS 5. The carrying amounts of the assets, being goodwill (Note 10) and property, plant and equipment (Note 12), were remeasured to the lower of the carrying amount and fair value less costs to sell, being the sales contract. The fair value is categorised as level 2 within the fair value hierarchy. The assets are available for immediate sale in their present condition and the sale is considered highly probable within the next 12 months. Two of the three remaining stores held for sale have subsequently been sold in the period after the period end date and negotiations with the prospective buyer are ongoing in relation to the final store, with this expected to complete imminently. These are considered non-adjusting events in line with IAS10. The Group recognised an impairment loss of \u00a3107k in relation to the assets held for sale, which is included in other operating expenses in the Consolidated Statement of Profit or Loss. No further depreciation has been charged following the reclassification.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__119": { "value": "33 Non-Controlling InterestsNon-controlling interests held 40% of Pro Tiler Limited until the Group acquired these shares on 20 May 2024 after the exercise of the put option held by the non-controlling interests, detailed in note 22. The profit attributable to non-controlling interests in the prior period was for the period to 30 March 2024. This was \u00a30.2 million and dividends of \u00a31.1 million were paid to non-controlling interests for that period.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__120": { "value": "34 Related Party TransactionsMS Galleon AG is a related party by virtue of their 29.8% shareholding (58,753,435 ordinary shares) in the Group\u2019s issued share capital (2024: 29.8% shareholding of 58,569,649 ordinary shares).At 27 September 2025 MS Galleon AG is the owner of Cersanit, a supplier of ceramic tiles with whom the Group made purchases of \u00a3652,236 during the year which is 0.5% of cost of goods sold (2024: purchases of \u00a3786,732 during year which is 0.7% of cost of goods sold). An amount of \u00a3181,563 was outstanding with Cersanit at 27 September 2025 (2024: \u00a3145,008). Transactions between the Company and its subsidiaries, which are related parties, have been eliminated on consolidation and are not disclosed in this note, in accordance with the exemption available under IAS 24.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } }, "f1__s7__7__121": { "value": "35 Post Balance Sheet EventsOn 26 November 2025, the Group acquired the Fired Earth brand, associated IP, website and a provisional \u00a32.5 million of stock, for a total cash consideration of \u00a33 million. This will strengthen the Group\u2019s digital presence and adds a premium brand to the homeowner and trade business.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2138009NA4K1NTLN7Q97", "period": "2024-09-29T00:00:00/2025-09-28T00:00:00" } } } }