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The consolidated financial statements for the year ended 30 April 2026 comprise the financial statements of the Company and its Subsidiaries. Basis of preparation The consolidated financial statements of the Group and the financial statements of the Company have been prepared in accordance with UK-adopted international accounting standards and with the Companies Act 2006 as applicable to companies reporting under international accounting standards, and reflect the following policies which have been adopted and applied consistently. New standards, interpretations and amendments adopted by the Group There are no amendments to standards effective this year, being relevant and applicable to the Group. Critical accounting judgements and uses of estimation The preparation of financial statements in conformity with UK-adopted international accounting standards requires management to make judgements, estimates and assumptions that affect the application of policies and the amounts reported in the Consolidated and Parent Company Balance Sheets and the Consolidated Statement of Comprehensive Income. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making judgements about carrying values of assets and liabilities that are not readily apparent from other sources. 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 period if the revision affects both current and future periods. There were no significant accounting estimates or significant judgements in the current period. Special dividends are assessed and credited to capital or revenue according to their circumstances and are considered to require significant judgement. Basis of consolidation The Group financial statements consolidate (under IFRS10), the financial statements of the Company and its wholly-owned Subsidiaries, drawn up to the same accounting date. The Subsidiaries are consolidated from the date of their incorporation, being the date on which the Company obtained control, and will continue to be consolidated until the date that such control ceases. Control comprises the power to govern the financial and operating policies of the investee so as to obtain benefit from its activities and is achieved through direct or indirect ownership of voting rights. The financial statements of the Subsidiaries are prepared for the same reporting year as the Company, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from them, are eliminated. As permitted by Section 408 of the Companies Act 2006, the Company has not presented its own Statement of Comprehensive Income. The amount of the Company\u2019s return for the financial period dealt with in the financial statements of the Group is a gain of \u00a34,918,000 (2025: loss of \u00a32,237,000). Convention The financial statements are presented in Sterling rounded to the nearest thousand. The financial statements have been prepared on a going concern basis under the historical cost convention, except for the measurement at fair value of investments classified as fair value through profit or loss. Where presentational guidance set out in the Statement of Recommended Practice \u2018Financial Statements of Investment Trust Companies and Venture Capital Trusts\u2019 (\u2018SORP\u2019), issued by the Association of Investment Companies (dated July 2022) is consistent with the requirements of UK-adopted international accounting standards, the Directors have sought to prepare the financial statements on a consistent basis compliant with the recommendations of the SORP. Segmental reporting The Directors are of the opinion that the Group is engaged in a single segment of business, being investment business. The Group only invests in companies listed in the UK. Investments All investments held by the Group are recorded at \u2018fair value through profit or loss\u2019. Investments are initially recognised at cost, being the fair value of the consideration given. After initial recognition, investments are measured at fair value, with unrealised gains and losses on investments and impairment of investments recognised in the Consolidated Statement of Comprehensive Income and allocated to capital. Realised gains and losses on investments sold are calculated as the difference between sales proceeds and cost. For investments actively traded in organised financial markets, fair value is generally determined by reference to quoted market bid prices at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Unquoted investments are valued at the balance sheet date using recognised valuation methodologies. In accordance with International Private Equity and Venture Capital (\u2018IPEVC\u2019) valuation guidelines. This can include dealing prices, third party valuations where available and other information as appropriate. Trade date accounting All \u2018regular way\u2019 purchases and sales of financial assets are recognised on the \u2018trade date\u2019, i.e. the day that the Group commits to purchase or sell the asset. Regular way purchases, or sales, are purchases or sales of financial assets that require delivery of the asset within a time frame generally established by regulation or convention in the market place. Income Dividends receivable on quoted equity shares are taken into account on the ex-dividend date. Where no ex-dividend date is quoted, they are brought into account when the Group\u2019s right to receive payment is established. Other investment income and interest receivable are included in the financial statements on an accruals basis. UK dividend income comprises both amounts received in GBP from UK companies and amounts elected to be received in foreign currencies from UK companies, with all figures reported on a gross basis before any withholding tax. The Company carries out special cum-dividend and special ex-dividend trades as a portfolio management tool to both enhance income and manage long-term positions. The income generated from such trades is allocated to the revenue column of the Consolidated Statement of Comprehensive Income and recognised on the date of the transaction. This has the effect of increasing income and is offset by a decrease in unrealised gains/(losses) on investments. In deciding whether a dividend should be regarded as a Capital or Revenue receipt, the Company reviews all relevant information as to the reasons for and sources of the dividend on a case by case basis depending upon the nature of the receipt. Special dividends of a revenue nature are recognised through the revenue column of the Consolidated Statement of Comprehensive Income. Special Dividends of a capital nature are recognised through the capital column of the Consolidated Statement of Comprehensive Income. Expenses All expenses are accounted for on an accruals basis. All expenses are charged through the revenue account in the Consolidated Statement of Comprehensive Income except as follows: \u2022 expenses which are incidental to the acquisition of an investment are included within the costs of the investment; \u2022 expenses which are incidental to the disposal of an investment are deducted from the disposal proceeds of the investment; \u2022 expenses are charged to capital account where a connection with the maintenance or enhancement of the value of the investments can be demonstrated; and \u2022 operating expenses of the Subsidiaries are borne by the Company and taken 100% to capital. All other expenses are allocated to revenue with the exception of 75% (2025: 75%) of the Investment Manager\u2019s fee which is allocated to capital. This is in line with the Board\u2019s expected long-term split of returns from the investment portfolio, in the form of capital and income gains respectively. Cash and cash equivalents Cash in hand and in banks including where held by custodians and short-term deposits which are held to maturity are carried at cost. Cash and cash equivalents are defined as cash in hand, demand deposits and short-term, highly liquid investments readily convertible to known amounts of cash and subject to insignificant risk of changes in value. Loans and borrowings All loans and borrowings are initially recognised at cost, being the fair value of the consideration received, less issue costs, where applicable. After initial recognition, all interest-bearing loans and borrowings are subsequently measured at amortised cost. Any difference between cost and redemption value is recognised in the Consolidated Statement of Comprehensive Income over the period of the borrowings on an effective interest basis. Share issue costs Costs incurred directly in relation to the issue of shares in the Subsidiaries are borne by the Company and taken 100% to capital. Share issue costs relating to Ordinary share issues by the Company are taken 100% to the share premium account in respect of premiums on issue of such shares. Where there is no premium on issue, costs are taken directly to equity against revenue reserves. \u2022 gains and losses on the disposal of investments; \u2022 exchange differences of a capital nature; and and deferred shares. This reserve is not distributable. up due to historic share issuances. This reserve is not distributable. \u2022 expenses, together with the related taxation effect, allocated to this reserve in accordance with the Capital reserve (investment holding gains) includes increase and decrease in the valuation of investments held at the year end. This reserve is distributable to the extent that gains have been realised. This reserve includes net revenue recognised in the revenue column of the Statement of Comprehensive This reserve represents the cancellation of the C shares when they were converted into Ordinary shares This reserve can be used to finance the redemption and/or purchase of shares in issue. It has been built There is no charge to UK income tax as the Group\u2019s allowable expenses exceed its taxable income. Deferred tax assets in respect of unrelieved excess expenses are not recognised as it is unlikely that the Group will generate sufficient taxable income in the future to utilise these expenses. Deferr ed tax is not provided on capital gains and losses because the Company meets the conditions for approval as Dividends to shareholders are recognised as a liability in the period in which they are paid or approved in general meetings and are taken to the Statement of Changes in Net Equity. Dividends declared and approved by the Group after the Balance Sheet date have not been recognised as a liability of the Capital reserve above policies. Revenue reserve Taxation Capital reserve (other) includes: Income. This reserve is distributable. Capital redemption reserve Share premium reserve an investment trust company. Dividends payable to shareholders Group at the Balance Sheet date. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-220": { "value": "Chelverton UK Dividend Trust PLC is a public company, limited by shares, domiciled and registered in the UK. The consolidated financial statements for the year ended 30 April 2026 comprise the financial statements of the Company and its Subsidiaries. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-5": { "value": "Chelverton UK Dividend Trust PLC", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-6": { "value": "a public company, limited by shares", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-4": { "value": "UK", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-218": { "value": "UK", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-221": { "value": "Basis of preparation The consolidated financial statements of the Group and the financial statements of the Company have been prepared in accordance with UK-adopted international accounting standards and with the Companies Act 2006 as applicable to companies reporting under international accounting standards, and reflect the following policies which have been adopted and applied consistently. Convention The financial statements are presented in Sterling rounded to the nearest thousand. The financial statements have been prepared on a going concern basis under the historical cost convention, except for the measurement at fair value of investments classified as fair value through profit or loss. Where presentational guidance set out in the Statement of Recommended Practice \u2018Financial Statements of Investment Trust Companies and Venture Capital Trusts\u2019 (\u2018SORP\u2019), issued by the Association of Investment Companies (dated July 2022) is consistent with the requirements of UK-adopted international accounting standards, the Directors have sought to prepare the financial statements on a consistent basis compliant with the recommendations of the SORP. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-257": { "value": "The consolidated financial statements of the Group and the financial statements of the Company have been prepared in accordance with UK-adopted international accounting standards and with the Companies Act 2006 as applicable to companies reporting under international accounting standards, and reflect the following policies which have been adopted and applied consistently. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-258": { "value": "New standards, interpretations and amendments adopted by the Group There are no amendments to standards effective this year, being relevant and applicable to the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-222": { "value": "New standards, interpretations and amendments adopted by the Group There are no amendments to standards effective this year, being relevant and applicable to the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-223": { "value": "Critical accounting judgements and uses of estimation The preparation of financial statements in conformity with UK-adopted international accounting standards requires management to make judgements, estimates and assumptions that affect the application of policies and the amounts reported in the Consolidated and Parent Company Balance Sheets and the Consolidated Statement of Comprehensive Income. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making judgements about carrying values of assets and liabilities that are not readily apparent from other sources. 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 period if the revision affects both current and future periods. There were no significant accounting estimates or significant judgements in the current period. Special dividends are assessed and credited to capital or revenue according to their circumstances and are considered to require significant judgement. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-224": { "value": "Basis of consolidation The Group financial statements consolidate (under IFRS10), the financial statements of the Company and its wholly-owned Subsidiaries, drawn up to the same accounting date. The Subsidiaries are consolidated from the date of their incorporation, being the date on which the Company obtained control, and will continue to be consolidated until the date that such control ceases. Control comprises the power to govern the financial and operating policies of the investee so as to obtain benefit from its activities and is achieved through direct or indirect ownership of voting rights. The financial statements of the Subsidiaries are prepared for the same reporting year as the Company, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from them, are eliminated. As permitted by Section 408 of the Companies Act 2006, the Company has not presented its own Statement of Comprehensive Income. The amount of the Company\u2019s return for the financial period dealt with in the financial statements of the Group is a gain of \u00a34,918,000 (2025: loss of \u00a32,237,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-259": { "value": "The Group financial statements consolidate (under IFRS10), the financial statements of the Company and its wholly-owned Subsidiaries, drawn up to the same accounting date. The Subsidiaries are consolidated from the date of their incorporation, being the date on which the Company obtained control, and will continue to be consolidated until the date that such control ceases. Control comprises the power to govern the financial and operating policies of the investee so as to obtain benefit from its activities and is achieved through direct or indirect ownership of voting rights. The financial statements of the Subsidiaries are prepared for the same reporting year as the Company, using consistent accounting policies. All inter-company balances and transactions, including unrealised profits arising from them, are eliminated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-260": { "value": "The financial statements are presented in Sterling rounded to the nearest thousand.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-262": { "value": "The financial statements have been prepared on a going concern basis under the historical cost convention, except for the measurement at fair value of investments classified as fair value through profit or loss. Where presentational guidance set out in the Statement of Recommended Practice \u2018Financial Statements of Investment Trust Companies and Venture Capital Trusts\u2019 (\u2018SORP\u2019), issued by the Association of Investment Companies (dated July 2022) is consistent with the requirements of UK-adopted international accounting standards, the Directors have sought to prepare the financial statements on a consistent basis compliant with the recommendations of the SORP. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-225": { "value": "Segmental reporting The Directors are of the opinion that the Group is engaged in a single segment of business, being investment business. The Group only invests in companies listed in the UK. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-227": { "value": "Investments All investments held by the Group are recorded at \u2018fair value through profit or loss\u2019. Investments are initially recognised at cost, being the fair value of the consideration given. After initial recognition, investments are measured at fair value, with unrealised gains and losses on investments and impairment of investments recognised in the Consolidated Statement of Comprehensive Income and allocated to capital. Realised gains and losses on investments sold are calculated as the difference between sales proceeds and cost. For investments actively traded in organised financial markets, fair value is generally determined by reference to quoted market bid prices at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Unquoted investments are valued at the balance sheet date using recognised valuation methodologies. In accordance with International Private Equity and Venture Capital (\u2018IPEVC\u2019) valuation guidelines. This can include dealing prices, third party valuations where available and other information as appropriate. Loans and borrowings All loans and borrowings are initially recognised at cost, being the fair value of the consideration received, less issue costs, where applicable. After initial recognition, all interest-bearing loans and borrowings are subsequently measured at amortised cost. Any difference between cost and redemption value is recognised in the Consolidated Statement of Comprehensive Income over the period of the borrowings on an effective interest basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-277": { "value": "Investments All investments held by the Group are recorded at \u2018fair value through profit or loss\u2019. Investments are initially recognised at cost, being the fair value of the consideration given. After initial recognition, investments are measured at fair value, with unrealised gains and losses on investments and impairment of investments recognised in the Consolidated Statement of Comprehensive Income and allocated to capital. Realised gains and losses on investments sold are calculated as the difference between sales proceeds and cost. For investments actively traded in organised financial markets, fair value is generally determined by reference to quoted market bid prices at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Unquoted investments are valued at the balance sheet date using recognised valuation methodologies. In accordance with International Private Equity and Venture Capital (\u2018IPEVC\u2019) valuation guidelines. This can include dealing prices, third party valuations where available and other information as appropriate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-261": { "value": "Investments All investments held by the Group are recorded at \u2018fair value through profit or loss\u2019. Investments are initially recognised at cost, being the fair value of the consideration given. After initial recognition, investments are measured at fair value, with unrealised gains and losses on investments and impairment of investments recognised in the Consolidated Statement of Comprehensive Income and allocated to capital. Realised gains and losses on investments sold are calculated as the difference between sales proceeds and cost. For investments actively traded in organised financial markets, fair value is generally determined by reference to quoted market bid prices at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Unquoted investments are valued at the balance sheet date using recognised valuation methodologies. In accordance with International Private Equity and Venture Capital (\u2018IPEVC\u2019) valuation guidelines. This can include dealing prices, third party valuations where available and other information as appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-289": { "value": "Investments All investments held by the Group are recorded at \u2018fair value through profit or loss\u2019. Investments are initially recognised at cost, being the fair value of the consideration given. After initial recognition, investments are measured at fair value, with unrealised gains and losses on investments and impairment of investments recognised in the Consolidated Statement of Comprehensive Income and allocated to capital. Realised gains and losses on investments sold are calculated as the difference between sales proceeds and cost. For investments actively traded in organised financial markets, fair value is generally determined by reference to quoted market bid prices at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Unquoted investments are valued at the balance sheet date using recognised valuation methodologies. In accordance with International Private Equity and Venture Capital (\u2018IPEVC\u2019) valuation guidelines. This can include dealing prices, third party valuations where available and other information as appropriate.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-226": { "value": "Trade date accounting All \u2018regular way\u2019 purchases and sales of financial assets are recognised on the \u2018trade date\u2019, i.e. the day that the Group commits to purchase or sell the asset. Regular way purchases, or sales, are purchases or sales of financial assets that require delivery of the asset within a time frame generally established by regulation or convention in the market place. ", "dimensions": { "concept": "chelvertonukdividend:DescriptionOfAccountingPolicyForTradeDateAccounting", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-263": { "value": "Income Dividends receivable on quoted equity shares are taken into account on the ex-dividend date. Where no ex-dividend date is quoted, they are brought into account when the Group\u2019s right to receive payment is established. Other investment income and interest receivable are included in the financial statements on an accruals basis. UK dividend income comprises both amounts received in GBP from UK companies and amounts elected to be received in foreign currencies from UK companies, with all figures reported on a gross basis before any withholding tax. The Company carries out special cum-dividend and special ex-dividend trades as a portfolio management tool to both enhance income and manage long-term positions. The income generated from such trades is allocated to the revenue column of the Consolidated Statement of Comprehensive Income and recognised on the date of the transaction. This has the effect of increasing income and is offset by a decrease in unrealised gains/(losses) on investments. In deciding whether a dividend should be regarded as a Capital or Revenue receipt, the Company reviews all relevant information as to the reasons for and sources of the dividend on a case by case basis depending upon the nature of the receipt. Special dividends of a revenue nature are recognised through the revenue column of the Consolidated Statement of Comprehensive Income. Special Dividends of a capital nature are recognised through the capital column of the Consolidated Statement of Comprehensive Income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-228": { "value": "Income Dividends receivable on quoted equity shares are taken into account on the ex-dividend date. Where no ex-dividend date is quoted, they are brought into account when the Group\u2019s right to receive payment is established. Other investment income and interest receivable are included in the financial statements on an accruals basis. UK dividend income comprises both amounts received in GBP from UK companies and amounts elected to be received in foreign currencies from UK companies, with all figures reported on a gross basis before any withholding tax. The Company carries out special cum-dividend and special ex-dividend trades as a portfolio management tool to both enhance income and manage long-term positions. The income generated from such trades is allocated to the revenue column of the Consolidated Statement of Comprehensive Income and recognised on the date of the transaction. This has the effect of increasing income and is offset by a decrease in unrealised gains/(losses) on investments. In deciding whether a dividend should be regarded as a Capital or Revenue receipt, the Company reviews all relevant information as to the reasons for and sources of the dividend on a case by case basis depending upon the nature of the receipt. Special dividends of a revenue nature are recognised through the revenue column of the Consolidated Statement of Comprehensive Income. Special Dividends of a capital nature are recognised through the capital column of the Consolidated Statement of Comprehensive Income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-278": { "value": "Other investment income and interest receivable are included in the financial statements on an accruals basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-229": { "value": "Expenses All expenses are accounted for on an accruals basis. All expenses are charged through the revenue account in the Consolidated Statement of Comprehensive Income except as follows: \u2022 expenses which are incidental to the acquisition of an investment are included within the costs of the investment; \u2022 expenses which are incidental to the disposal of an investment are deducted from the disposal proceeds of the investment; \u2022 expenses are charged to capital account where a connection with the maintenance or enhancement of the value of the investments can be demonstrated; and \u2022 operating expenses of the Subsidiaries are borne by the Company and taken 100% to capital. All other expenses are allocated to revenue with the exception of 75% (2025: 75%) of the Investment Manager\u2019s fee which is allocated to capital. This is in line with the Board\u2019s expected long-term split of returns from the investment portfolio, in the form of capital and income gains respectively. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-230": { "value": "Cash and cash equivalents Cash in hand and in banks including where held by custodians and short-term deposits which are held to maturity are carried at cost. Cash and cash equivalents are defined as cash in hand, demand deposits and short-term, highly liquid investments readily convertible to known amounts of cash and subject to insignificant risk of changes in value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-279": { "value": "Loans and borrowings All loans and borrowings are initially recognised at cost, being the fair value of the consideration received, less issue costs, where applicable. After initial recognition, all interest-bearing loans and borrowings are subsequently measured at amortised cost. Any difference between cost and redemption value is recognised in the Consolidated Statement of Comprehensive Income over the period of the borrowings on an effective interest basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-264": { "value": "Loans and borrowings All loans and borrowings are initially recognised at cost, being the fair value of the consideration received, less issue costs, where applicable. After initial recognition, all interest-bearing loans and borrowings are subsequently measured at amortised cost. Any difference between cost and redemption value is recognised in the Consolidated Statement of Comprehensive Income over the period of the borrowings on an effective interest basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-265": { "value": "Share issue costs Costs incurred directly in relation to the issue of shares in the Subsidiaries are borne by the Company and taken 100% to capital. Share issue costs relating to Ordinary share issues by the Company are taken 100% to the share premium account in respect of premiums on issue of such shares. Where there is no premium on issue, costs are taken directly to equity against revenue reserves. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-231": { "value": "Share issue costs Costs incurred directly in relation to the issue of shares in the Subsidiaries are borne by the Company and taken 100% to capital. Share issue costs relating to Ordinary share issues by the Company are taken 100% to the share premium account in respect of premiums on issue of such shares. Where there is no premium on issue, costs are taken directly to equity against revenue reserves. ", "dimensions": { "concept": "chelvertonukdividend:DescriptionOfAccountingPolicyForShareIssueCosts", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-293": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Income from listed investments 2 INCOME UK dividend income 2,114 3,388 Property income distributions 96 99 2,210 3,487 Other income Bank interest 21 18 Total income 2,231 3,505 gains/(losses) on investments. Included in income from investments is \u00a3105,718 (2025: \u00a3148,693) relating to income from special cum- dividend and special ex-dividend trades. This has an equal and opposite effect on unrealised ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-290": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Income from listed investments 2 INCOME UK dividend income 2,114 3,388 Property income distributions 96 99 2,210 3,487 Other income Bank interest 21 18 Total income 2,231 3,505 gains/(losses) on investments. Included in income from investments is \u00a3105,718 (2025: \u00a3148,693) relating to income from special cum- dividend and special ex-dividend trades. This has an equal and opposite effect on unrealised ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-280": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Income from listed investments 2 INCOME UK dividend income 2,114 3,388 Property income distributions 96 99 2,210 3,487 Other income Bank interest 21 18 Total income 2,231 3,505 gains/(losses) on investments. Included in income from investments is \u00a3105,718 (2025: \u00a3148,693) relating to income from special cum- dividend and special ex-dividend trades. This has an equal and opposite effect on unrealised 2026 2025 Revenue Capital 6 FINANCE COSTS Total Revenue Capital Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Appropriations in respect of: Zero Dividend Preference shares \u2013 \u2013 \u2013 \u2013 736 736 \u2013 \u2013 \u2013 \u2013 736 736 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-267": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Income from listed investments 2 INCOME UK dividend income 2,114 3,388 Property income distributions 96 99 2,210 3,487 Other income Bank interest 21 18 Total income 2,231 3,505 gains/(losses) on investments. Included in income from investments is \u00a3105,718 (2025: \u00a3148,693) relating to income from special cum- dividend and special ex-dividend trades. This has an equal and opposite effect on unrealised ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-238": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Income from listed investments 2 INCOME UK dividend income 2,114 3,388 Property income distributions 96 99 2,210 3,487 Other income Bank interest 21 18 Total income 2,231 3,505 gains/(losses) on investments. Included in income from investments is \u00a3105,718 (2025: \u00a3148,693) relating to income from special cum- dividend and special ex-dividend trades. This has an equal and opposite effect on unrealised ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-232": { "value": "\u2022 gains and losses on the disposal of investments; \u2022 exchange differences of a capital nature; and \u2022 expenses, together with the related taxation effect, allocated to this reserve in accordance with the Capital reserve (investment holding gains) includes increase and decrease in the valuation of investments held at the year end. This reserve is distributable to the extent that gains have been realised. Capital reserve above policies. Capital reserve (other) includes: ", "dimensions": { "concept": "chelvertonukdividend:DescriptionOfAccountingPolicyForCapitalReserve", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-234": { "value": "and deferred shares. This reserve is not distributable. This reserve represents the cancellation of the C shares when they were converted into Ordinary shares Capital redemption reserve ", "dimensions": { "concept": "chelvertonukdividend:DescriptionOfAccountingPolicyForCapitalRedemptionReserve", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-235": { "value": "up due to historic share issuances. This reserve is not distributable. This reserve can be used to finance the redemption and/or purchase of shares in issue. It has been built Share premium reserve ", "dimensions": { "concept": "chelvertonukdividend:DescriptionOfAccountingPolicyForSharePremiumReserve", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-233": { "value": "This reserve includes net revenue recognised in the revenue column of the Statement of Comprehensive Revenue reserve Income. This reserve is distributable. ", "dimensions": { "concept": "chelvertonukdividend:DescriptionOfAccountingPolicyForRevenueReserve", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-266": { "value": "There is no charge to UK income tax as the Group\u2019s allowable expenses exceed its taxable income. Deferred tax assets in respect of unrelieved excess expenses are not recognised as it is unlikely that the Group will generate sufficient taxable income in the future to utilise these expenses. Deferr ed tax is not provided on capital gains and losses because the Company meets the conditions for approval as Taxation an investment trust company. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-236": { "value": "There is no charge to UK income tax as the Group\u2019s allowable expenses exceed its taxable income. Deferred tax assets in respect of unrelieved excess expenses are not recognised as it is unlikely that the Group will generate sufficient taxable income in the future to utilise these expenses. Deferr ed tax is not provided on capital gains and losses because the Company meets the conditions for approval as Taxation an investment trust company. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-237": { "value": "Dividends to shareholders are recognised as a liability in the period in which they are paid or approved in general meetings and are taken to the Statement of Changes in Net Equity. Dividends declared and approved by the Group after the Balance Sheet date have not been recognised as a liability of the Dividends payable to shareholders Group at the Balance Sheet date. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-291": { "value": "2026 2025 Revenue Capital 3 INVESTMENT MANAGEMENT FEE Total Revenue Capital Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Investment management fee 83 249 332 134 At 30 April 2026 there were amounts outstanding of \u00a346,000 (2025: \u00a351,000). 400 534
2026
2025
\u00a3\u2019000
\u00a3\u2019000
Administration and secretarial fees
4 OTHER EXPENSES
64
64
Directors\u2019 remuneration (note 5)
77
77
Auditor\u2019s remuneration:**
Fees payable to the Company\u2019s auditor for the
audit of the Company\u2019s annual accounts*
67
65
Insurance
5
4
Other expenses*
179
687
392
897
Subsidiary operating costs for SDVP^
\u2013
(13)
Subsidiary operating costs for 2031 ZDPCo
+
financial period.
35
(478)
427
*The above amounts include irrecoverable VAT where applicable.
406
**The fee payable for the 2026 Company's financial statements is \u00a342,370 (2025: \u00a342,350) excluding
VAT. Also included is an amount of \u00a311,000 (2024: \u00a312,000) excluding VAT relating to the previous
VAT) for the audit of SDVP. e includes the audit fee of \u00a34,500 (excluding Includes \u00a330,000 (excluding VAT) payable to the Company's auditor in respect of other assurance ^The 2025 comparative figur + services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-239": { "value": "2026 2025 Revenue Capital 3 INVESTMENT MANAGEMENT FEE Total Revenue Capital Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Investment management fee 83 249 332 134 At 30 April 2026 there were amounts outstanding of \u00a346,000 (2025: \u00a351,000). 400 534 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-240": { "value": "
2026
2025
\u00a3\u2019000
\u00a3\u2019000
Administration and secretarial fees
4 OTHER EXPENSES
64
64
Directors\u2019 remuneration (note 5)
77
77
Auditor\u2019s remuneration:**
Fees payable to the Company\u2019s auditor for the
audit of the Company\u2019s annual accounts*
67
65
Insurance
5
4
Other expenses*
179
687
392
897
Subsidiary operating costs for SDVP^
\u2013
(13)
Subsidiary operating costs for 2031 ZDPCo
+
financial period.
35
(478)
427
*The above amounts include irrecoverable VAT where applicable.
406
**The fee payable for the 2026 Company's financial statements is \u00a342,370 (2025: \u00a342,350) excluding
VAT. Also included is an amount of \u00a311,000 (2024: \u00a312,000) excluding VAT relating to the previous
VAT) for the audit of SDVP. e includes the audit fee of \u00a34,500 (excluding Includes \u00a330,000 (excluding VAT) payable to the Company's auditor in respect of other assurance ^The 2025 comparative figur + services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-268": { "value": "
2026
2025
\u00a3\u2019000
\u00a3\u2019000
Administration and secretarial fees
4 OTHER EXPENSES
64
64
Directors\u2019 remuneration (note 5)
77
77
Auditor\u2019s remuneration:**
Fees payable to the Company\u2019s auditor for the
audit of the Company\u2019s annual accounts*
67
65
Insurance
5
4
Other expenses*
179
687
392
897
Subsidiary operating costs for SDVP^
\u2013
(13)
Subsidiary operating costs for 2031 ZDPCo
+
financial period.
35
(478)
427
*The above amounts include irrecoverable VAT where applicable.
406
**The fee payable for the 2026 Company's financial statements is \u00a342,370 (2025: \u00a342,350) excluding
VAT. Also included is an amount of \u00a311,000 (2024: \u00a312,000) excluding VAT relating to the previous
VAT) for the audit of SDVP. e includes the audit fee of \u00a34,500 (excluding Includes \u00a330,000 (excluding VAT) payable to the Company's auditor in respect of other assurance ^The 2025 comparative figur + services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-281": { "value": "
2026
2025
\u00a3\u2019000
\u00a3\u2019000
Administration and secretarial fees
4 OTHER EXPENSES
64
64
Directors\u2019 remuneration (note 5)
77
77
Auditor\u2019s remuneration:**
Fees payable to the Company\u2019s auditor for the
audit of the Company\u2019s annual accounts*
67
65
Insurance
5
4
Other expenses*
179
687
392
897
Subsidiary operating costs for SDVP^
\u2013
(13)
Subsidiary operating costs for 2031 ZDPCo
+
financial period.
35
(478)
427
*The above amounts include irrecoverable VAT where applicable.
406
**The fee payable for the 2026 Company's financial statements is \u00a342,370 (2025: \u00a342,350) excluding
VAT. Also included is an amount of \u00a311,000 (2024: \u00a312,000) excluding VAT relating to the previous
VAT) for the audit of SDVP. e includes the audit fee of \u00a34,500 (excluding Includes \u00a330,000 (excluding VAT) payable to the Company's auditor in respect of other assurance ^The 2025 comparative figur + services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-294": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Administration and secretarial fees 64 64 Directors\u2019 remuneration (note 5) 77 77 Auditor\u2019s remuneration:** Fees payable to the Company\u2019s auditor for the audit of the Company\u2019s annual accounts* 67 65 Insurance 5 4 Other expenses* 179 687 392 897 Subsidiary operating costs for SDVP^ \u2013 (13) Subsidiary operating costs for 2031 ZDPCo+ financial period. 35 (478) 427 *The above amounts include irrecoverable VAT where applicable. 406 **The fee payable for the 2026 Company's financial statements is \u00a342,370 (2025: \u00a342,350) excluding VAT. Also included is an amount of \u00a311,000 (2024: \u00a312,000) excluding VAT relating to the previous VAT) for the audit of SDVP. e includes the audit fee of \u00a34,500 (excluding Includes \u00a330,000 (excluding VAT) payable to the Company's auditor in respect of other assurance ^The 2025 comparative figur + services. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-241": { "value": "2026 2025 \u00a3 \u00a3 Directors\u2019 fees 5 DIRECTORS\u2019 REMUNERATION 77,000 77,000 77,000 77,000 Remuneration to Directors H Myles 30,000 30,000 A Watkins 25,000 25,000 D Hadgill 22,000 22,000 77,000 77,000 ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-282": { "value": "2026 2025 \u00a3 \u00a3 Directors\u2019 fees 5 DIRECTORS\u2019 REMUNERATION 77,000 77,000 77,000 77,000 Remuneration to Directors H Myles 30,000 30,000 A Watkins 25,000 25,000 D Hadgill 22,000 22,000 77,000 77,000 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-242": { "value": "2026 2025 Revenue Capital 6 FINANCE COSTS Total Revenue Capital Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Appropriations in respect of: Zero Dividend Preference shares \u2013 \u2013 \u2013 \u2013 736 736 \u2013 \u2013 \u2013 \u2013 736 736 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-243": { "value": "7 TAXATION
2026
2025
\u00a3\u2019000
\u00a3\u2019000
Based on the revenue return for the year
Overseas tax
18
40
18
40
2026 2025 The total tax charge for both years is the standard rate of corporation tax in the UK of 25%. Revenue Capital Total Revenue Capital Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Net (deficit)/surplus before taxation 1,686 3,250 4,936 2,965 (5,162) (2,197) Corporation tax at 25% (2024: 25%) 422 813 1,235 741 (1,291) (550) Effects of: Capital items not taxable \u2013 (858) (858) \u2013 1,066 1,066 UK dividends which are not liable to UK corporation tax (520) (9) (529) (847) \u2013 (847) Excess expenses in the year 98 54 152 106 225 331 Overseas tax 18 \u2013 18 40 \u2013 40 Total tax charged to the revenue account Group will generate sufficient taxable pr deferred tax asset has been recognised. 18 o \u2013 18 40 \u2013 40 The Group has unrelieved excess expenses of \u00a327,121,000 (2025: \u00a326,645,000). It is unlikely that the fits in the future to utilise these expenses and therefore no ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-269": { "value": "Group will generate sufficient taxable pr deferred tax asset has been recognised. o The Group has unrelieved excess expenses of \u00a327,121,000 (2025: \u00a326,645,000). It is unlikely that the fits in the future to utilise these expenses and therefore no ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-245": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Declared and paid per Ordinary share 9 DIVIDENDS Fourth interim dividend for the year ended 30 April 2025 of 3.25p (2024: 3.15p) 730 679 First interim dividend of 2.5p (2025: 3.25p) 561 715 Second interim dividend of 2.5p (2025: 3.25p) 561 717 Third interim dividend of 2.5p (2025: 3.25p) 561 726 2,413 2,837 Declared per Ordinary share* Fourth interim dividend for the year ended 30 April 2026 of 2.5p (2025: 3.25p) 561 All dividends are paid from revenue reserve. * Dividend paid subsequent to the year end. 730 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-244": { "value": "number of Ordinary shares in issue during the year. shares in issue during the year. Revenue return per Ordinary share is based on revenue on ordinary activities after taxation of \u00a31,668,000 (2025: \u00a32,925,000) and on 22,450,000 (2025: 21,951,959) Ordinary shares, being the weighted average Capital return per Ordinary share is based on the capital gain of \u00a33,250,000 (2025: loss of \u00a35,162,000) and on 22,450,000 (2025: 21,951,959) Ordinary shares, being the weighted average number of Ordinary 8 RETURN PER SHARE Ordinary shares ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-283": { "value": "All other 10 INVESTMENTS \u2013 Group and Company AIM listed* traded** Delisted*** Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Year ended 30 April 2026 Opening book cost 19,809 16,879 1,161 37,849 Opening investment holding losses (4,258) (4,463) (1,161) (9,882) Opening valuation 15,551 12,416 \u2013 27,967 Transfer of AIM stock to delisted \u2013 (3) 3 \u2013 Movements in the year: Purchases at cost 5,827 2,066 \u2013 7,893 Disposals: Proceeds (4,705) (2,928) \u2013 (7,633) Net realised gains on disposals 434 464 \u2013 898 (Increase)/decrease in investment holding losses 679 1,859 (3) 2,535 Closing valuation 17,786 13,874 \u2013 31,660 Closing book cost 20,436 16,478 2,093 39,007 Closing investment holding losses (2,650) (2,604) (2,093) (7,347) 17,786 13,874 \u2013 31,660 Realised gains on disposals 434 464 \u2013 898 Movement in investment holding losses 679 1,859 (3) 2,535 Gains/(losses) on investments 2026 respectively. 1,113 **This includes all Level 1 investments listed on AIM. 2,323 *This includes all Level 1 investments listed on the London Stock Exchange. (3) 3,433 ***The company held two delisted stocks during the year ended 30 April 2026, Chamberlin Plc and The Revel Collective Plc. Both were written down to nil in the years ending 30 April 2025 and 30 April All other AIM listed* traded** Delisted*** Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Year ended 30 April 2025 Opening book cost 34,502 29,195 934 64,631 Opening investment holding losses (3,268) (9,051) (829) (13,148) Opening valuation 31,234 20,144 105 51,483 Transfer of AIM stock to delisted \u2013 (103) 103 \u2013 Movements in the year: Purchases at cost 9,283 4,823 \u2013 14,106 Disposals: Proceeds (21,020) (13,073) \u2013 (34,093) Net realised losses on disposals (2,010) (4,253) (532) (6,795) (Increase)/Decrease in investment holding losses (1,936) 4,878 324 3,266 Closing valuation 15,551 12,416 \u2013 27,967 Closing book cost 19,809 16,879 1,161 37,849 Closing investment holding losses (4,258) (4,463) (1,161) (9,882) 15,551 12,416 \u2013 27,967 Realised losses on disposals (2,010) (4,253) (532) (6,795) Movement in investment holding losses (1,936) 4,878 324 3,266 Gains/(losses) on investments Transaction costs (3,946) **This includes all Level 1 investments listed on AIM. 625 *This includes all Level 1 investments listed on the London Stock Exchange. (208) investments, as disclosed in the Consolidated Statement of Comprehensive Income. (3,529) ***This includes all delisted stocks which are Level 3. The Company held two delisted stocks during the year end 30 April 2025. iEnergiser was sold and Chamberlin Plc was written down to nil. During the year the Group incurred transaction costs of \u00a39,000 (2025: \u00a354,000) and \u00a39,000 (2025: \u00a343,000) on purchases and sales of investments respectively. These amounts are included in losses on ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-270": { "value": "All other 10 INVESTMENTS \u2013 Group and Company AIM listed* traded** Delisted*** Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Year ended 30 April 2026 Opening book cost 19,809 16,879 1,161 37,849 Opening investment holding losses (4,258) (4,463) (1,161) (9,882) Opening valuation 15,551 12,416 \u2013 27,967 Transfer of AIM stock to delisted \u2013 (3) 3 \u2013 Movements in the year: Purchases at cost 5,827 2,066 \u2013 7,893 Disposals: Proceeds (4,705) (2,928) \u2013 (7,633) Net realised gains on disposals 434 464 \u2013 898 (Increase)/decrease in investment holding losses 679 1,859 (3) 2,535 Closing valuation 17,786 13,874 \u2013 31,660 Closing book cost 20,436 16,478 2,093 39,007 Closing investment holding losses (2,650) (2,604) (2,093) (7,347) 17,786 13,874 \u2013 31,660 Realised gains on disposals 434 464 \u2013 898 Movement in investment holding losses 679 1,859 (3) 2,535 Gains/(losses) on investments 2026 respectively. 1,113 **This includes all Level 1 investments listed on AIM. 2,323 *This includes all Level 1 investments listed on the London Stock Exchange. (3) 3,433 ***The company held two delisted stocks during the year ended 30 April 2026, Chamberlin Plc and The Revel Collective Plc. Both were written down to nil in the years ending 30 April 2025 and 30 April All other AIM listed* traded** Delisted*** Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Year ended 30 April 2025 Opening book cost 34,502 29,195 934 64,631 Opening investment holding losses (3,268) (9,051) (829) (13,148) Opening valuation 31,234 20,144 105 51,483 Transfer of AIM stock to delisted \u2013 (103) 103 \u2013 Movements in the year: Purchases at cost 9,283 4,823 \u2013 14,106 Disposals: Proceeds (21,020) (13,073) \u2013 (34,093) Net realised losses on disposals (2,010) (4,253) (532) (6,795) (Increase)/Decrease in investment holding losses (1,936) 4,878 324 3,266 Closing valuation 15,551 12,416 \u2013 27,967 Closing book cost 19,809 16,879 1,161 37,849 Closing investment holding losses (4,258) (4,463) (1,161) (9,882) 15,551 12,416 \u2013 27,967 Realised losses on disposals (2,010) (4,253) (532) (6,795) Movement in investment holding losses (1,936) 4,878 324 3,266 Gains/(losses) on investments Transaction costs (3,946) **This includes all Level 1 investments listed on AIM. 625 *This includes all Level 1 investments listed on the London Stock Exchange. (208) investments, as disclosed in the Consolidated Statement of Comprehensive Income. (3,529) ***This includes all delisted stocks which are Level 3. The Company held two delisted stocks during the year end 30 April 2025. iEnergiser was sold and Chamberlin Plc was written down to nil. During the year the Group incurred transaction costs of \u00a39,000 (2025: \u00a354,000) and \u00a39,000 (2025: \u00a343,000) on purchases and sales of investments respectively. These amounts are included in losses on ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-246": { "value": "All other 10 INVESTMENTS \u2013 Group and Company AIM listed* traded** Delisted*** Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Year ended 30 April 2026 Opening book cost 19,809 16,879 1,161 37,849 Opening investment holding losses (4,258) (4,463) (1,161) (9,882) Opening valuation 15,551 12,416 \u2013 27,967 Transfer of AIM stock to delisted \u2013 (3) 3 \u2013 Movements in the year: Purchases at cost 5,827 2,066 \u2013 7,893 Disposals: Proceeds (4,705) (2,928) \u2013 (7,633) Net realised gains on disposals 434 464 \u2013 898 (Increase)/decrease in investment holding losses 679 1,859 (3) 2,535 Closing valuation 17,786 13,874 \u2013 31,660 Closing book cost 20,436 16,478 2,093 39,007 Closing investment holding losses (2,650) (2,604) (2,093) (7,347) 17,786 13,874 \u2013 31,660 Realised gains on disposals 434 464 \u2013 898 Movement in investment holding losses 679 1,859 (3) 2,535 Gains/(losses) on investments 2026 respectively. 1,113 **This includes all Level 1 investments listed on AIM. 2,323 *This includes all Level 1 investments listed on the London Stock Exchange. (3) 3,433 ***The company held two delisted stocks during the year ended 30 April 2026, Chamberlin Plc and The Revel Collective Plc. Both were written down to nil in the years ending 30 April 2025 and 30 April All other AIM listed* traded** Delisted*** Total \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Year ended 30 April 2025 Opening book cost 34,502 29,195 934 64,631 Opening investment holding losses (3,268) (9,051) (829) (13,148) Opening valuation 31,234 20,144 105 51,483 Transfer of AIM stock to delisted \u2013 (103) 103 \u2013 Movements in the year: Purchases at cost 9,283 4,823 \u2013 14,106 Disposals: Proceeds (21,020) (13,073) \u2013 (34,093) Net realised losses on disposals (2,010) (4,253) (532) (6,795) (Increase)/Decrease in investment holding losses (1,936) 4,878 324 3,266 Closing valuation 15,551 12,416 \u2013 27,967 Closing book cost 19,809 16,879 1,161 37,849 Closing investment holding losses (4,258) (4,463) (1,161) (9,882) 15,551 12,416 \u2013 27,967 Realised losses on disposals (2,010) (4,253) (532) (6,795) Movement in investment holding losses (1,936) 4,878 324 3,266 Gains/(losses) on investments Transaction costs (3,946) **This includes all Level 1 investments listed on AIM. 625 *This includes all Level 1 investments listed on the London Stock Exchange. (208) investments, as disclosed in the Consolidated Statement of Comprehensive Income. (3,529) ***This includes all delisted stocks which are Level 3. The Company held two delisted stocks during the year end 30 April 2025. iEnergiser was sold and Chamberlin Plc was written down to nil. During the year the Group incurred transaction costs of \u00a39,000 (2025: \u00a354,000) and \u00a39,000 (2025: \u00a343,000) on purchases and sales of investments respectively. These amounts are included in losses on 16 UNSECURED LOAN Pursuant to a loan agreement between SDVP and the Company, SDVP lent the gross proceeds of the following ZDP share transactions to the Company: \u2022 Gross proceeds of \u00a310,978,000 raised from the conversion of 10,977,747 ZDP shares at 100p on 8 January 2018 \u2022 Gross proceeds of \u00a31,802,000 raised from the placing of 1,802,336 ZDP share at 100p on 8 January 2018 \u2022 Gross proceeds of \u00a31,463,000 raised from the placing of 1,419,917 ZDP shares at a premium of 103p on 11 April 2018 \u2022 Gross proceeds of \u00a3313,000 raised from the placings of 300,000 ZDP shares at a premium of 104p on 10 and 15 May 2018 The loan was non-interest bearing and repayable three business days before the ZDP share redemption date of 30 April 2025 or, if required by SDVP, at any time prior to that date in order to repay the ZDP share entitlement. The funds were to be managed in accordance with the investment policy of the Company. The loan was secured by way of a floating charge on the Company\u2019s assets under a loan agreement entered into between the Company and SDVP dated 27 November 2017. 2026 A contribution agreement between the Company and SDVP was 2025 also made whereby the Company undertook to contribute such funds as would ensure that SDVP would have in aggregate sufficient assets on 30 April 2025 to satisfy the final capital entitlement of the ZDP shares. The contribution accrued by the Company to ). The loan was repaid on 30 April 2025.\u00a3\u2019000 \u00a3\u2019000 Value at 1 May cover the entitlement for the year was \u2013 18,575 Contribution to accrued capital entitlement of Zero \u00a3736,000 Dividend Preference shares 2025 \u00a3nil (2025: \u2013 736 Repayment of Loan \u2013 (19,311) \u2013 \u2013 Objectives, policies and strategies UK marketplaces. instruments shall be undertaken. market risk (comprising curr which identifies the risk to the Gr Market risk rate risk) may affect the value of investments. Board meeting. 20 ANALYSIS OF FINANCIAL ASSETS AND LIABILITIES oup of holding such items, is given below . The Group primarily invests in mid and smaller capitalised UK companies. The majority of the Group\u2019s investments comprise ordinary shares in companies listed on the Official List of the UK Listing Authority and traded on the London Stock Exchange Main Market, traded on AIM or traded on other qualifying The Group may retain investments in companies which cease to be listed after the initial investment was made, so long as the total is non-material in the context of the overall portfolio. It is, and has been throughout the year under review, the Group\u2019s policy that no trading in financial In pursuing its investment objective, the Group is exposed to a variety of risks that could result in either a reduction in the Group\u2019s net assets or a reduction of the profits available for distribution. These risks are ency risk, interest rate risk and other price risk), credit risk and liquidity risk. The Board reviews and agrees policies for managing each of these risks and they are summarised below. As required by IFRS 7: Financial Instruments: Disclosures, an analysis of financial assets and liabilities, Market risk arises mainly from uncertainty about future prices of financial instruments used in the Group\u2019s business. It represents the potential loss the Group might suffer through holding market positions by way of price movements and movements in exchange rates and interest rates. The Investment Manager assesses the exposure to market risk when making each investment decision and these risks are monitored by the Investment Manager on a regular basis and the Board at quarterly meetings with the Investment Manager. Market price risks (i.e. changes in market prices other than those arising from currency risk or interest The Board manages the risks inherent in the investment portfolios by ensuring full and timely reporting of relevant information from the Investment Manager. Investment performance is reviewed at each 2026 2025 The Group\u2019s exposure to changes in market prices at 30 April on its investments is as follows: \u00a3\u2019000 \u00a3\u2019000 Fair value through profit or loss investments Sensitivity analysis Foreign currency risk Interest rate risk e non-inter inter est rates. cash and cash equivalents of one year. Credit risk epr esent the maximum credit risk exposure at the Balance Sheet date. controls reports. 31,660 net assets available to shareholders by an equal but opposite amount. Group has is through the trading activities of its investee companies. not currently receive interest on its cash deposits. The majority of the Group\u2019s financial assets ar The possible effects on fair value and cash flows that could arise as a r are taken into account when making investment decisions. The exposure at 30 April 2026 of financial assets and financial liabilities to inter est rate risk is limited to to meet its contractual obligations. The carrying amounts of financial assets best r 27,967 A 10% increase in the market value of investments at 30 April 2026 would have increased net assets by \u00a33,166,000 (2025: \u00a32,797,000). An equal change in the opposite direction would have decreased the All the Group\u2019s assets are denominated in Sterling and accordingly the only currency exposure the Interest rate movements may affect the level of income receivable on cash deposits. The Group does est bearing. As a result, the Group\u2019s financial assets are not subject to significant amounts of risk due to fluctuations in the prevailing levels of market esult of changes in inter est rates \u00a3464,000 (2025: \u00a31,596,000). Cash and cash equivalents are all due within Credit risk is the risk of financial loss to the Group if the contractual party to a financial instrument fails Listed investments are held by Northern Trust acting as the Company\u2019s custodian. Bankruptcy or insolvency of the custodian may cause the Company\u2019s rights with respect to securities held by the custodian to be delayed. The Board monitors the Group\u2019s risk by reviewing the custodian\u2019s internal 2026 Cash is only held at banks that have been identified by the Boar d as r representative of the year as a whole. None of the Group\u2019s assets are past due or impaired. Financial instruments by class and category 2025 Investment transactions are carried out with a number of brokers whose creditworthiness is reviewed by the Investment Manager. Transactions are ordinarily undertaken on a delivery versus payment basis whereby the Company\u2019s custodian bank ensures that the counterparty to any transaction entered into by the Group has delivered in its obligations before any transfer of cash or securities away from the eputable and of high credit quality. The maximum exposure to credit risk as at 30 April 2026 was \u00a332,545,000 (2025: \u00a330,328,000). The calculation is based on the Group\u2019s credit risk exposure as at 30 April 2026 and this may not be The majority of the Group\u2019s assets are listed securities in small companies, which can under normal conditions be sold to meet funding commitments if necessary. They may, however, be difficult to realise \u00a3\u2019000 \u00a3\u2019000 Assets measured at amortised cost* Group is completed. Liquidity risk in adverse market conditions. All payables ar Trade and other receivables e due in less than one year. 421 765 Cash and cash equivalents 464 1,596 885 2,361 Assets measured at fair value Investments at fair value 31,660 27,967 Total financial assets 32,545 30,328 Liabilities measured at amortised cost* Trade and other payables (173) (461) Total financial liabilities (173) not materially different from the carrying values presented above. (461) *It is the Directors\u2019 view that the fair values of the assets and liabilities measured at amortised cost are IFRS 7 hierarchy As required by IFRS 7 the Company is required to classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy consists of the following three levels: Level 1 \u2013 Quoted prices (unadjusted) in active markets for identical assets or liabilities. An active market is a market in which transactions for the asset or liability occur with sufficient frequency and volume on an ongoing basis such that quoted prices reflect prices at which an orderly transaction would take place between market participants at the measurement date. Quoted prices provided by external pricing services, brokers and vendors are included in Level 1, if they reflect actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 \u2013 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 2 inputs include the following: \u2022 Quoted prices for similar (i.e. not identical) assets in active markets. \u2022 Quoted prices for identical or similar assets or liabilities in markets that are not active. Characteristics of an inactive market include a significant decline in the volume and level of trading activity, the available prices vary significantly over time or among market participants or the prices are not current. \u2022 Inputs other than quoted prices that are observable for the asset (for example, interest rates and yield curves observable at commonly quoted intervals). \u2022 Inputs that are derived principally from, or corroborated by, observable market data by correlation or other means (market-corroborated inputs). Level 3 \u2013 Inputs for the asset or liability that are not based on observable market data (unobservable inputs). The level in the fair value hierarchy within which the fair value measurement is categorised in its entirety is determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety. If a fair value measurement uses observable inputs that require significant adjustment based on unobservable inputs, that measurement is a Level 3 measurement. Assessing the significance of a particular input to the fair value measurement in its entirety requires judgement, considering factors specific to the asset or liability. The determination of what constitutes \u2018observable\u2019 r equires significant judgement by the Company. The Company considers observable data to investments actively traded in or ganised financial markets. Fair value is generally determined by reference to Stock Exchange quoted market bid prices (or last traded in respect of SETS) at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Level 1 investments. inputs are classified within Level 2. Level 2 the Company has used valuation techniques to derive the fair value. Financial Assets at fair value through profit or loss at 30 April 2026 Level 3 in the fair value hierarchy into which the fair value measurement is categorised. Total Investments whose values are based on quoted market prices in active markets, and therefore classified within Level 1, include active listed equities. The Company does not adjust the quoted price for these Financial instruments that trade in markets that are not considered to be active but are valued based on quoted market prices, dealer quotations or alternative pricing sources supported by observable Investments classified within Level 3 have significant unobservable inputs. Level 3 instruments include private equity and corporate debt securities. As observable prices are not available for these securities, The table below sets out fair value measurements of financial instruments at the year end, by the level \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 31,660 \u2013 \u2013 31,660
Level 1
Level 2
Financial Assets at fair value through profit or loss at 30 April 2025
Level 3
Total
\u00a3\u2019000
\u00a3\u2019000
\u00a3\u2019000
\u00a3\u2019000
27,967
\u2013
\u2013
as at the date of the event or change in circumstances that caused the transfer to occur.
27,967
The Company's policy is to recognise transfers into and out of the different fair value hierarchy levels
2026 Level 3 Financial Assets at fair value through profit or loss at 30 April A reconciliation of fair value measurement in Level 3 is set out in the following table. 2025 \u00a3\u2019000 \u00a3\u2019000 Opening fair value \u2013 105 Transfer from AIM 3 103 Total gains/(losses) included in gains/(losses) on investments in the Consolidated Statement of Comprehensive Income: - on sold assets \u2013 (532) - on assets held at the year end (3) 324 Closing fair value \u2013 \u2013 As at 30 April 2026, Chamberlin Plc and The Revel Collective Plc have been classified as Level 3. Chamberlin and The Revel Collective were both delisted from AIM in the years ending 30 April 2025 and 30 April 2026 respectively and have both been valued at nil. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-249": { "value": "Name of issuer 11 SIGNIFICANT INTERESTS issuer notifications remain ef Class of share fective as at 30 April 2026: % held Coral Products plc Ordinary 6.75 The Company has provided notifications of holdings of 3% or more in relevant issuers. The following ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-250": { "value": "12 INVESTMENT IN SUBSIDIARIES
Company
Company
2026
2025
\u00a3\u2019000
\u00a3\u2019000
Opening as at 1 May
100
13
Additions in period
\u2013
87
Closing 30 April
100
100
The Company owns the whole of the issued ordinary share capital of SDVP and 2031 ZDPCo, specifically
formed for the issuing of Zero Dividend Preference shares, incorporated and registered in England and
Wales, under the respective company numbers: 11031268 and 16201408. SDVP is currently in
liquidation. The total balance of \u00a3100,000 for 2026 reflects the \u00a350,000 share capital fully paid-up for
SDVP and \u00a350,000 share capital for 2031 ZDPCo.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-271": { "value": "Group 13 TRADE AND OTHER RECEIVABLES Group Company Company 2026 2025 2026 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Amounts due from Brokers 6 70 6 70 Dividends receivable 367 658 367 658 Prepayments and accrued income 48 37 48 37 421 765 421 765 ", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-247": { "value": "Group 13 TRADE AND OTHER RECEIVABLES Group Company Company 2026 2025 2026 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Amounts due from Brokers 6 70 6 70 Dividends receivable 367 658 367 658 Prepayments and accrued income 48 37 48 37 421 765 421 765 ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-248": { "value": "Group 14 TRADE AND OTHER PAYABLES Group Company Company 2026 2025 2026 2025 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 Trade and other payables 173 461 173 461 Loan from subsidiary undertaking \u2013 \u2013 100 100 173 461 273 561 ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-251": { "value": "15 ZERO DIVIDEND PREFERENCE SHARES On 8 January 2018, SDVP issued 10,977,747 Zero Dividend Preference shares at 100p per share from the conversion of Zero Dividend Preference shares of SCZ, the 2018 ZDP subsidiary. On 8 January 2018, 1,802,336 Zero Dividend Preference shares were also issued at 100p per share by a placing with net proceeds of \u00a31.8 million. The expenses of the placing were borne by the Company and the Investment Manager. On 11 April 2018, SDVP issued a further 1,419,917 Zero Dividend Preference shares at 103p per share (a premium of 3p per share), and net proceeds of \u00a31.5 million. On 10 May 2018, SDVP issued a further 100,000 Zero Dividend Preference shares at 104.50p per share (a premium of 4.50p per share) and net proceeds of \u00a3104,500. On 15 May 2018, SDVP issued a further 200,000 Zero Dividend Preference shares at 104.25p per share (a premium of 4.25p per share) and net proceeds of \u00a3208,500. The Zero Dividend Preference shares each had an initial capital entitlement of 100p per share, which by an annual rate of 4% compounded daily to 133.18p on 30 April 2025, the redemption date. Further to redemption on 30 April 2025, the accrued entitlement as per the Articles of Association of SDV was \u00a3nil (2025: \u00a3nil) per share, being \u00a3nil (2025: \u00a3nil) in total, and the total amount charged for the year of \u00a3nil (2025: \u00a3736,000) has been charged as a finance cost to capital. ", "dimensions": { "concept": "chelvertonukdividend:DisclosureOfZeroDividendPreferenceShares", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-272": { "value": "16 UNSECURED LOAN Pursuant to a loan agreement between SDVP and the Company, SDVP lent the gross proceeds of the following ZDP share transactions to the Company: \u2022 Gross proceeds of \u00a310,978,000 raised from the conversion of 10,977,747 ZDP shares at 100p on 8 January 2018 \u2022 Gross proceeds of \u00a31,802,000 raised from the placing of 1,802,336 ZDP share at 100p on 8 January 2018 \u2022 Gross proceeds of \u00a31,463,000 raised from the placing of 1,419,917 ZDP shares at a premium of 103p on 11 April 2018 \u2022 Gross proceeds of \u00a3313,000 raised from the placings of 300,000 ZDP shares at a premium of 104p on 10 and 15 May 2018 The loan was non-interest bearing and repayable three business days before the ZDP share redemption date of 30 April 2025 or, if required by SDVP, at any time prior to that date in order to repay the ZDP share entitlement. The funds were to be managed in accordance with the investment policy of the Company. The loan was secured by way of a floating charge on the Company\u2019s assets under a loan agreement entered into between the Company and SDVP dated 27 November 2017. 2026 A contribution agreement between the Company and SDVP was 2025 also made whereby the Company undertook to contribute such funds as would ensure that SDVP would have in aggregate sufficient assets on 30 April 2025 to satisfy the final capital entitlement of the ZDP shares. The contribution accrued by the Company to ). The loan was repaid on 30 April 2025.\u00a3\u2019000 \u00a3\u2019000 Value at 1 May cover the entitlement for the year was \u2013 18,575 Contribution to accrued capital entitlement of Zero \u00a3736,000 Dividend Preference shares 2025 \u00a3nil (2025: \u2013 736 Repayment of Loan \u2013 (19,311) \u2013 \u2013 ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-273": { "value": "Ordinary shares are entitled to all the revenue profits of the Company available for distribution, includingAs to dividends each year all undistributed income.
2026
2025
Number
\u00a3\u2019000
Number
\u00a3\u2019000
Issued, allotted and fully paid:
17 SHARE CAPITAL
Ordinary shares of 25p each
Opening balance
22,450,000
5,613
21,545,000
5,386
Issue of Ordinary shares
\u2013
\u2013
905,000
227
22,450,000
The rights attaching to the Ordinary shares are:
5,613
22,450,000
5,613
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-253": { "value": "Ordinary shares are entitled to all the revenue profits of the Company available for distribution, includingAs to dividends each year all undistributed income.
2026
2025
Number
\u00a3\u2019000
Number
\u00a3\u2019000
Issued, allotted and fully paid:
17 SHARE CAPITAL
Ordinary shares of 25p each
Opening balance
22,450,000
5,613
21,545,000
5,386
Issue of Ordinary shares
\u2013
\u2013
905,000
227
22,450,000
The rights attaching to the Ordinary shares are:
5,613
22,450,000
5,613
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-252": { "value": "18 NET ASSET VALUE PER SHARE The net asset value per share and the net assets attributable to the Ordinary shareholders are as follows: Net assets Net assets Net asset attributable to Net asset attributable to value per share shareholders value per share shareholders 2026 2026 2025 2025 pence \u00a3\u2019000 pence \u00a3\u2019000 Ordinary shares 144.20 32,372 being the number of Ordinary shares in issue at the year end. 133.04 29,867 The net asset value per Ordinary share is calculated on 22,450,000 (2025: 22,450,000) Ordinary shares, ", "dimensions": { "concept": "ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-254": { "value": "19 RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET CASH Group and Company 2026 2025 \u00a3\u2019000 \u00a3\u2019000 Decrease in cash in year (1,132) 1,509 Net cash at 1 May 1,596 87 Net cash at 30 April 464 1,596 ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-274": { "value": "Objectives, policies and strategies UK marketplaces. instruments shall be undertaken. market risk (comprising curr which identifies the risk to the Gr Market risk rate risk) may affect the value of investments. Board meeting. oup of holding such items, is given below . The Group primarily invests in mid and smaller capitalised UK companies. The majority of the Group\u2019s investments comprise ordinary shares in companies listed on the Official List of the UK Listing Authority and traded on the London Stock Exchange Main Market, traded on AIM or traded on other qualifying The Group may retain investments in companies which cease to be listed after the initial investment was made, so long as the total is non-material in the context of the overall portfolio. It is, and has been throughout the year under review, the Group\u2019s policy that no trading in financial In pursuing its investment objective, the Group is exposed to a variety of risks that could result in either a reduction in the Group\u2019s net assets or a reduction of the profits available for distribution. These risks are ency risk, interest rate risk and other price risk), credit risk and liquidity risk. The Board reviews and agrees policies for managing each of these risks and they are summarised below. As required by IFRS 7: Financial Instruments: Disclosures, an analysis of financial assets and liabilities, Market risk arises mainly from uncertainty about future prices of financial instruments used in the Group\u2019s business. It represents the potential loss the Group might suffer through holding market positions by way of price movements and movements in exchange rates and interest rates. The Investment Manager assesses the exposure to market risk when making each investment decision and these risks are monitored by the Investment Manager on a regular basis and the Board at quarterly meetings with the Investment Manager. Market price risks (i.e. changes in market prices other than those arising from currency risk or interest The Board manages the risks inherent in the investment portfolios by ensuring full and timely reporting of relevant information from the Investment Manager. Investment performance is reviewed at each 2026 2025 The Group\u2019s exposure to changes in market prices at 30 April on its investments is as follows: \u00a3\u2019000 \u00a3\u2019000 Fair value through profit or loss investments Sensitivity analysis Foreign currency risk Interest rate risk e non-inter inter est rates. cash and cash equivalents of one year. Credit risk epr esent the maximum credit risk exposure at the Balance Sheet date. controls reports. 31,660 net assets available to shareholders by an equal but opposite amount. Group has is through the trading activities of its investee companies. not currently receive interest on its cash deposits. The majority of the Group\u2019s financial assets ar The possible effects on fair value and cash flows that could arise as a r are taken into account when making investment decisions. The exposure at 30 April 2026 of financial assets and financial liabilities to inter est rate risk is limited to to meet its contractual obligations. The carrying amounts of financial assets best r 27,967 A 10% increase in the market value of investments at 30 April 2026 would have increased net assets by \u00a33,166,000 (2025: \u00a32,797,000). An equal change in the opposite direction would have decreased the All the Group\u2019s assets are denominated in Sterling and accordingly the only currency exposure the Interest rate movements may affect the level of income receivable on cash deposits. The Group does est bearing. As a result, the Group\u2019s financial assets are not subject to significant amounts of risk due to fluctuations in the prevailing levels of market esult of changes in inter est rates \u00a3464,000 (2025: \u00a31,596,000). Cash and cash equivalents are all due within Credit risk is the risk of financial loss to the Group if the contractual party to a financial instrument fails Listed investments are held by Northern Trust acting as the Company\u2019s custodian. Bankruptcy or insolvency of the custodian may cause the Company\u2019s rights with respect to securities held by the custodian to be delayed. The Board monitors the Group\u2019s risk by reviewing the custodian\u2019s internal Cash is only held at banks that have been identified by the Boar d as r representative of the year as a whole. None of the Group\u2019s assets are past due or impaired. Investment transactions are carried out with a number of brokers whose creditworthiness is reviewed by the Investment Manager. Transactions are ordinarily undertaken on a delivery versus payment basis whereby the Company\u2019s custodian bank ensures that the counterparty to any transaction entered into by the Group has delivered in its obligations before any transfer of cash or securities away from the eputable and of high credit quality. The maximum exposure to credit risk as at 30 April 2026 was \u00a332,545,000 (2025: \u00a330,328,000). The calculation is based on the Group\u2019s credit risk exposure as at 30 April 2026 and this may not be The majority of the Group\u2019s assets are listed securities in small companies, which can under normal conditions be sold to meet funding commitments if necessary. They may, however, be difficult to realise Group is completed. Liquidity risk in adverse market conditions. All payables ar e due in less than one year. 21 CAPITAL MANAGEMENT POLICIES AND PROCEDURES The Group\u2019s capital management objectives are: \u2022 to ensure the Group\u2019s ability to continue as a going concern; \u2022 to provide an adequate return to shareholders; \u2022 to support the Group\u2019s stability and growth; \u2022 to provide capital for the purpose of further investments. The Group actively and regularly reviews and manages its capital structure to ensure an optimal capital structure and to maximise equity holder returns, taking into consideration the future capital requirements of the Group and capital efficiency, pr evailing and projected profitability, projected operating cash flows and projected strategic investment opportunities. The management regards capital as total equity and reserves, for capital management purposes. The Group currently does not have any loans and the Directors do not intend to have any loans or borrowings. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-284": { "value": "Market risk rate risk) may affect the value of investments. Board meeting. Market risk arises mainly from uncertainty about future prices of financial instruments used in the Group\u2019s business. It represents the potential loss the Group might suffer through holding market positions by way of price movements and movements in exchange rates and interest rates. The Investment Manager assesses the exposure to market risk when making each investment decision and these risks are monitored by the Investment Manager on a regular basis and the Board at quarterly meetings with the Investment Manager. Market price risks (i.e. changes in market prices other than those arising from currency risk or interest The Board manages the risks inherent in the investment portfolios by ensuring full and timely reporting of relevant information from the Investment Manager. Investment performance is reviewed at each 2026 2025 The Group\u2019s exposure to changes in market prices at 30 April on its investments is as follows: \u00a3\u2019000 \u00a3\u2019000 Fair value through profit or loss investments Sensitivity analysis Foreign currency risk Interest rate risk e non-inter inter est rates. cash and cash equivalents of one year. 31,660 net assets available to shareholders by an equal but opposite amount. Group has is through the trading activities of its investee companies. not currently receive interest on its cash deposits. The majority of the Group\u2019s financial assets ar The possible effects on fair value and cash flows that could arise as a r are taken into account when making investment decisions. The exposure at 30 April 2026 of financial assets and financial liabilities to inter est rate risk is limited to 27,967 A 10% increase in the market value of investments at 30 April 2026 would have increased net assets by \u00a33,166,000 (2025: \u00a32,797,000). An equal change in the opposite direction would have decreased the All the Group\u2019s assets are denominated in Sterling and accordingly the only currency exposure the Interest rate movements may affect the level of income receivable on cash deposits. The Group does est bearing. As a result, the Group\u2019s financial assets are not subject to significant amounts of risk due to fluctuations in the prevailing levels of market esult of changes in inter est rates \u00a3464,000 (2025: \u00a31,596,000). Cash and cash equivalents are all due within ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-292": { "value": "Sensitivity analysis net assets available to shareholders by an equal but opposite amount. A 10% increase in the market value of investments at 30 April 2026 would have increased net assets by \u00a33,166,000 (2025: \u00a32,797,000). An equal change in the opposite direction would have decreased the ", "dimensions": { "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-285": { "value": "Credit risk epr esent the maximum credit risk exposure at the Balance Sheet date. controls reports. to meet its contractual obligations. The carrying amounts of financial assets best r Credit risk is the risk of financial loss to the Group if the contractual party to a financial instrument fails Listed investments are held by Northern Trust acting as the Company\u2019s custodian. Bankruptcy or insolvency of the custodian may cause the Company\u2019s rights with respect to securities held by the custodian to be delayed. The Board monitors the Group\u2019s risk by reviewing the custodian\u2019s internal Cash is only held at banks that have been identified by the Boar d as r representative of the year as a whole. None of the Group\u2019s assets are past due or impaired. Investment transactions are carried out with a number of brokers whose creditworthiness is reviewed by the Investment Manager. Transactions are ordinarily undertaken on a delivery versus payment basis whereby the Company\u2019s custodian bank ensures that the counterparty to any transaction entered into by the Group has delivered in its obligations before any transfer of cash or securities away from the eputable and of high credit quality. The maximum exposure to credit risk as at 30 April 2026 was \u00a332,545,000 (2025: \u00a330,328,000). The calculation is based on the Group\u2019s credit risk exposure as at 30 April 2026 and this may not be Group is completed. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-275": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Assets measured at amortised cost* Trade and other receivables 421 765 Cash and cash equivalents 464 1,596 885 2,361 Assets measured at fair value Investments at fair value 31,660 27,967 Total financial assets 32,545 30,328 Liabilities measured at amortised cost* Trade and other payables (173) (461) Total financial liabilities (173) not materially different from the carrying values presented above. (461) *It is the Directors\u2019 view that the fair values of the assets and liabilities measured at amortised cost are ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-287": { "value": "2026 2025 \u00a3\u2019000 \u00a3\u2019000 Assets measured at amortised cost* Trade and other receivables 421 765 Cash and cash equivalents 464 1,596 885 2,361 Assets measured at fair value Investments at fair value 31,660 27,967 Total financial assets 32,545 30,328 Liabilities measured at amortised cost* Trade and other payables (173) (461) Total financial liabilities (173) not materially different from the carrying values presented above. (461) *It is the Directors\u2019 view that the fair values of the assets and liabilities measured at amortised cost are ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-286": { "value": "The majority of the Group\u2019s assets are listed securities in small companies, which can under normal conditions be sold to meet funding commitments if necessary. They may, however, be difficult to realise Liquidity risk in adverse market conditions. All payables ar e due in less than one year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-288": { "value": "IFRS 7 hierarchy As required by IFRS 7 the Company is required to classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy consists of the following three levels: Level 1 \u2013 Quoted prices (unadjusted) in active markets for identical assets or liabilities. An active market is a market in which transactions for the asset or liability occur with sufficient frequency and volume on an ongoing basis such that quoted prices reflect prices at which an orderly transaction would take place between market participants at the measurement date. Quoted prices provided by external pricing services, brokers and vendors are included in Level 1, if they reflect actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 \u2013 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 2 inputs include the following: \u2022 Quoted prices for similar (i.e. not identical) assets in active markets. \u2022 Quoted prices for identical or similar assets or liabilities in markets that are not active. Characteristics of an inactive market include a significant decline in the volume and level of trading activity, the available prices vary significantly over time or among market participants or the prices are not current. \u2022 Inputs other than quoted prices that are observable for the asset (for example, interest rates and yield curves observable at commonly quoted intervals). \u2022 Inputs that are derived principally from, or corroborated by, observable market data by correlation or other means (market-corroborated inputs). Level 3 \u2013 Inputs for the asset or liability that are not based on observable market data (unobservable inputs). The level in the fair value hierarchy within which the fair value measurement is categorised in its entirety is determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety. If a fair value measurement uses observable inputs that require significant adjustment based on unobservable inputs, that measurement is a Level 3 measurement. Assessing the significance of a particular input to the fair value measurement in its entirety requires judgement, considering factors specific to the asset or liability. The determination of what constitutes \u2018observable\u2019 r equires significant judgement by the Company. The Company considers observable data to investments actively traded in or ganised financial markets. Fair value is generally determined by reference to Stock Exchange quoted market bid prices (or last traded in respect of SETS) at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Level 1 investments. inputs are classified within Level 2. Level 2 the Company has used valuation techniques to derive the fair value. Financial Assets at fair value through profit or loss at 30 April 2026 Level 3 in the fair value hierarchy into which the fair value measurement is categorised. Total Investments whose values are based on quoted market prices in active markets, and therefore classified within Level 1, include active listed equities. The Company does not adjust the quoted price for these Financial instruments that trade in markets that are not considered to be active but are valued based on quoted market prices, dealer quotations or alternative pricing sources supported by observable Investments classified within Level 3 have significant unobservable inputs. Level 3 instruments include private equity and corporate debt securities. As observable prices are not available for these securities, The table below sets out fair value measurements of financial instruments at the year end, by the level \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 31,660 \u2013 \u2013 31,660
Level 1
Level 2
Financial Assets at fair value through profit or loss at 30 April 2025
Level 3
Total
\u00a3\u2019000
\u00a3\u2019000
\u00a3\u2019000
\u00a3\u2019000
27,967
\u2013
\u2013
as at the date of the event or change in circumstances that caused the transfer to occur.
27,967
The Company's policy is to recognise transfers into and out of the different fair value hierarchy levels
2026 Level 3 Financial Assets at fair value through profit or loss at 30 April A reconciliation of fair value measurement in Level 3 is set out in the following table. 2025 \u00a3\u2019000 \u00a3\u2019000 Opening fair value \u2013 105 Transfer from AIM 3 103 Total gains/(losses) included in gains/(losses) on investments in the Consolidated Statement of Comprehensive Income: - on sold assets \u2013 (532) - on assets held at the year end (3) 324 Closing fair value \u2013 \u2013 As at 30 April 2026, Chamberlin Plc and The Revel Collective Plc have been classified as Level 3. Chamberlin and The Revel Collective were both delisted from AIM in the years ending 30 April 2025 and 30 April 2026 respectively and have both been valued at nil.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-276": { "value": "IFRS 7 hierarchy As required by IFRS 7 the Company is required to classify fair value measurements using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy consists of the following three levels: Level 1 \u2013 Quoted prices (unadjusted) in active markets for identical assets or liabilities. An active market is a market in which transactions for the asset or liability occur with sufficient frequency and volume on an ongoing basis such that quoted prices reflect prices at which an orderly transaction would take place between market participants at the measurement date. Quoted prices provided by external pricing services, brokers and vendors are included in Level 1, if they reflect actual and regularly occurring market transactions on an arm\u2019s length basis. Level 2 \u2013 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). Level 2 inputs include the following: \u2022 Quoted prices for similar (i.e. not identical) assets in active markets. \u2022 Quoted prices for identical or similar assets or liabilities in markets that are not active. Characteristics of an inactive market include a significant decline in the volume and level of trading activity, the available prices vary significantly over time or among market participants or the prices are not current. \u2022 Inputs other than quoted prices that are observable for the asset (for example, interest rates and yield curves observable at commonly quoted intervals). \u2022 Inputs that are derived principally from, or corroborated by, observable market data by correlation or other means (market-corroborated inputs). Level 3 \u2013 Inputs for the asset or liability that are not based on observable market data (unobservable inputs). The level in the fair value hierarchy within which the fair value measurement is categorised in its entirety is determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety. If a fair value measurement uses observable inputs that require significant adjustment based on unobservable inputs, that measurement is a Level 3 measurement. Assessing the significance of a particular input to the fair value measurement in its entirety requires judgement, considering factors specific to the asset or liability. The determination of what constitutes \u2018observable\u2019 r equires significant judgement by the Company. The Company considers observable data to investments actively traded in or ganised financial markets. Fair value is generally determined by reference to Stock Exchange quoted market bid prices (or last traded in respect of SETS) at the close of business on the Balance Sheet date, without adjustment for transaction costs necessary to realise the asset. Level 1 investments. inputs are classified within Level 2. Level 2 the Company has used valuation techniques to derive the fair value. Financial Assets at fair value through profit or loss at 30 April 2026 Level 3 in the fair value hierarchy into which the fair value measurement is categorised. Total Investments whose values are based on quoted market prices in active markets, and therefore classified within Level 1, include active listed equities. The Company does not adjust the quoted price for these Financial instruments that trade in markets that are not considered to be active but are valued based on quoted market prices, dealer quotations or alternative pricing sources supported by observable Investments classified within Level 3 have significant unobservable inputs. Level 3 instruments include private equity and corporate debt securities. As observable prices are not available for these securities, The table below sets out fair value measurements of financial instruments at the year end, by the level \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 31,660 \u2013 \u2013 31,660
Level 1
Level 2
Financial Assets at fair value through profit or loss at 30 April 2025
Level 3
Total
\u00a3\u2019000
\u00a3\u2019000
\u00a3\u2019000
\u00a3\u2019000
27,967
\u2013
\u2013
as at the date of the event or change in circumstances that caused the transfer to occur.
27,967
The Company's policy is to recognise transfers into and out of the different fair value hierarchy levels
2026 Level 3 Financial Assets at fair value through profit or loss at 30 April A reconciliation of fair value measurement in Level 3 is set out in the following table. 2025 \u00a3\u2019000 \u00a3\u2019000 Opening fair value \u2013 105 Transfer from AIM 3 103 Total gains/(losses) included in gains/(losses) on investments in the Consolidated Statement of Comprehensive Income: - on sold assets \u2013 (532) - on assets held at the year end (3) 324 Closing fair value \u2013 \u2013 As at 30 April 2026, Chamberlin Plc and The Revel Collective Plc have been classified as Level 3. Chamberlin and The Revel Collective were both delisted from AIM in the years ending 30 April 2025 and 30 April 2026 respectively and have both been valued at nil.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-255": { "value": "21 CAPITAL MANAGEMENT POLICIES AND PROCEDURES The Group\u2019s capital management objectives are: \u2022 to ensure the Group\u2019s ability to continue as a going concern; \u2022 to provide an adequate return to shareholders; \u2022 to support the Group\u2019s stability and growth; \u2022 to provide capital for the purpose of further investments. The Group actively and regularly reviews and manages its capital structure to ensure an optimal capital structure and to maximise equity holder returns, taking into consideration the future capital requirements of the Group and capital efficiency, pr evailing and projected profitability, projected operating cash flows and projected strategic investment opportunities. The management regards capital as total equity and reserves, for capital management purposes. The Group currently does not have any loans and the Directors do not intend to have any loans or borrowings. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-256": { "value": "22 POST BALANCE SHEET EVENTS There were no post balance sheet events for the year ended 30 April 2026. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } }, "fact-7": { "value": "Hamilton Centre Rodney Way Chelmsford CM1 3BY", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800DAF47EJ2HT4P78", "period": "2025-05-01T00:00:00/2026-05-01T00:00:00" } } } }