{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "cdff": "http://thecardiffpropertyplc.com/xbrl/2025", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://thecardiffpropertyplc.com/xbrl/2025/213800GE3FA4C52C1N05-2025-09-30.xsd" ] }, "facts": { "fact-1": { "value": "THE CARDIFF PROPERTY PLC", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-2": { "value": "56 Station Road, Egham, Surrey, TW20 9LF", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-3": { "value": "The principal activity of the Group during the year continued to be property investment and development.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-28": { "value": "680000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-29": { "value": "683000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-30": { "value": "222000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-31": { "value": "98000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-32": { "value": "458000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-33": { "value": "585000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-34": { "value": "470000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-35": { "value": "594000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-36": { "value": "641000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-37": { "value": "676000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-38": { "value": "629000.0", "decimals": -3, "dimensions": { "concept": "cdff:OperatingProfitBeforeFairValueMovementOnInvestmentProperties", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-39": { "value": "667000.0", "decimals": -3, "dimensions": { "concept": "cdff:OperatingProfitBeforeFairValueMovementOnInvestmentProperties", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-40": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-41": { "value": "-23000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-42": { "value": "624000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-43": { "value": "644000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-44": { "value": "685000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-45": { "value": "608000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncome", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-46": { "value": "6000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-47": { "value": "7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-48": { "value": "-4000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnDisposalsOfInvestments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-49": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnDisposalsOfInvestments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-50": { "value": "380000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-51": { "value": "140000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-52": { "value": "1679000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-53": { "value": "1385000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-54": { "value": "321000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-55": { "value": "314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-56": { "value": "1358000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-57": { "value": "1071000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-58": { "value": "1.329", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-328": { "value": "1.329", "decimals": 4, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-59": { "value": "1.0276", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-329": { "value": "1.0276", "decimals": 4, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-334": { "value": "0.17", "decimals": 3, "dimensions": { "concept": "cdff:DividendsRecognisedAsDistributionsToOwnersPerShareFinal", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-335": { "value": "0.16", "decimals": 3, "dimensions": { "concept": "cdff:DividendsRecognisedAsDistributionsToOwnersPerShareFinal", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-60": { "value": "176000.0", "decimals": -3, "dimensions": { "concept": "cdff:DividendsPaidFinal", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-61": { "value": "168000.0", "decimals": -3, "dimensions": { "concept": "cdff:DividendsPaidFinal", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-333": { "value": "0.075", "decimals": 3, "dimensions": { "concept": "cdff:DividendsRecognisedAsDistributionsToOwnersPerShareInterim", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-332": { "value": "0.065", "decimals": 3, "dimensions": { "concept": "cdff:DividendsRecognisedAsDistributionsToOwnersPerShareInterim", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-62": { "value": "76000.0", "decimals": -3, "dimensions": { "concept": "cdff:DividendsPaidInterim", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-63": { "value": "67000.0", "decimals": -3, "dimensions": { "concept": "cdff:DividendsPaidInterim", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-64": { "value": "252000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-65": { "value": "235000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-330": { "value": "0.20", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-331": { "value": "0.17", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-66": { "value": "201000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-67": { "value": "178000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-68": { "value": "1358000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-69": { "value": "1071000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-70": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-71": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-72": { "value": "-14000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-73": { "value": "-15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-74": { "value": "1344000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-75": { "value": "1051000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-76": { "value": "5636000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-77": { "value": "5640000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-78": { "value": "286000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-79": { "value": "287000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-80": { "value": "115000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-81": { "value": "125000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-82": { "value": "9303000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-83": { "value": "11423000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-84": { "value": "538000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-85": { "value": "664000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentFinancialAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-86": { "value": "15878000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-87": { "value": "18139000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-88": { "value": "723000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-89": { "value": "722000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-90": { "value": "586000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-91": { "value": "317000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-92": { "value": "4032000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-93": { "value": "10235000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShorttermDepositsNotClassifiedAsCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-94": { "value": "10496000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-95": { "value": "2014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-96": { "value": "15837000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-97": { "value": "13288000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-98": { "value": "31715000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-99": { "value": "31427000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-100": { "value": "652000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-101": { "value": "587000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-102": { "value": "8000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-103": { "value": "7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-104": { "value": "171000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-105": { "value": "182000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-106": { "value": "831000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-107": { "value": "776000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-108": { "value": "142000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-109": { "value": "151000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-110": { "value": "78000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-111": { "value": "77000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-112": { "value": "1051000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-113": { "value": "1004000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-114": { "value": "30664000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-115": { "value": "30423000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-116": { "value": "201000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-117": { "value": "208000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-118": { "value": "5076000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SharePremium", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-119": { "value": "5076000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:SharePremium", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-120": { "value": "2384000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-121": { "value": "2391000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-122": { "value": "2165000.0", "decimals": -3, "dimensions": { "concept": "cdff:InvestmentPropertyFairValueReserve", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-123": { "value": "2170000.0", "decimals": -3, "dimensions": { "concept": "cdff:InvestmentPropertyFairValueReserve", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-124": { "value": "20838000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-125": { "value": "20578000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-126": { "value": "30664000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-127": { "value": "30423000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-128": { "value": "30.53", "decimals": 2, "dimensions": { "concept": "cdff:NetAssetsPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-129": { "value": "29.31", "decimals": 2, "dimensions": { "concept": "cdff:NetAssetsPerShare", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-290": { "value": "
These financial statements were approved by the Board of Directors on 26 November 2025 and authorised for issue on its
behalf by:
J Richard Wollenberg
Director
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-130": { "value": "1358000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-131": { "value": "1071000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-132": { "value": "10000.0", "decimals": -3, "dimensions": { "concept": "cdff:AdjustmentsForDepreciationRightOfUseAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-133": { "value": "10000.0", "decimals": -3, "dimensions": { "concept": "cdff:AdjustmentsForDepreciationRightOfUseAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-134": { "value": "1000.0", "decimals": -3, "dimensions": { "concept": "cdff:AdjustmentsForDepreciationFixedAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-135": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:AdjustmentsForDepreciationFixedAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-136": { "value": "685000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncome", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-137": { "value": "608000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncome", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-138": { "value": "6000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-139": { "value": "7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-140": { "value": "4000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-141": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-142": { "value": "380000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-143": { "value": "140000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-144": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-145": { "value": "-23000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-146": { "value": "321000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-147": { "value": "314000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-148": { "value": "640000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-149": { "value": "677000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-150": { "value": "-1000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-151": { "value": "-7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-152": { "value": "-132000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-153": { "value": "-43000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-154": { "value": "66000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-155": { "value": "47000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-156": { "value": "573000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-157": { "value": "674000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-158": { "value": "330000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-159": { "value": "293000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-160": { "value": "243000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-161": { "value": "381000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-162": { "value": "551000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-163": { "value": "593000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-164": { "value": "6000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-165": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-166": { "value": "2500000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-167": { "value": "1000000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-168": { "value": "100000.0", "decimals": -3, "dimensions": { "concept": "cdff:ProceedsFromBondRedemptionClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-169": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:ProceedsFromBondRedemptionClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-170": { "value": "1000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfInvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-171": { "value": "8000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfInvestmentProperty", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-172": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-173": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-174": { "value": "9000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-175": { "value": "99000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-176": { "value": "6203000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-177": { "value": "149000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-178": { "value": "9356000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-179": { "value": "1831000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-180": { "value": "851000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-181": { "value": "368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-182": { "value": "14000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-183": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-184": { "value": "252000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-185": { "value": "235000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-186": { "value": "-1117000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-187": { "value": "-603000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-188": { "value": "8482000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-189": { "value": "1609000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-190": { "value": "2014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-191": { "value": "405000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-192": { "value": "10496000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-193": { "value": "2014000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-194": { "value": "210000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-195": { "value": "5076000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-196": { "value": "2409000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-197": { "value": "2193000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-198": { "value": "20087000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-199": { "value": "29975000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-200": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-201": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-202": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-203": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-204": { "value": "1071000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-205": { "value": "1071000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-206": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-207": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-208": { "value": "-15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-209": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-210": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-211": { "value": "-15000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-212": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-213": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-214": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-215": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-216": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-217": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-218": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-219": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-220": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-221": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-222": { "value": "235000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-223": { "value": "235000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-224": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-225": { "value": "-0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-226": { "value": "-2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-227": { "value": "-0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-228": { "value": "368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-229": { "value": "368000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-230": { "value": "-2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-231": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-232": { "value": "2000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-233": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-234": { "value": "-603000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-235": { "value": "-603000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-236": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-237": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-238": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-239": { "value": "-23000.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-240": { "value": "23000.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-241": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-242": { "value": "208000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-243": { "value": "5076000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-244": { "value": "2391000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-245": { "value": "2170000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-246": { "value": "20578000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-247": { "value": "30423000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-248": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-249": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-250": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-251": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-252": { "value": "1358000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-253": { "value": "1358000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-254": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-255": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-256": { "value": "-14000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-257": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-258": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-259": { "value": "-14000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-260": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-261": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-262": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-263": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-264": { "value": "252000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-265": { "value": "252000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-266": { "value": "7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-267": { "value": "-0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-268": { "value": "-7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-269": { "value": "-0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-270": { "value": "851000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-271": { "value": "851000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfTreasuryShares", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-272": { "value": "-7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-273": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-274": { "value": "7000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-275": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-276": { "value": "-1103000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-277": { "value": "-1103000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-278": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-279": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-280": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-281": { "value": "-5000.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-282": { "value": "5000.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-283": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "cdff:FairValueMovementsOnInvestmentPropertiesCardiff", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-284": { "value": "201000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "fact-285": { "value": "5076000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "fact-286": { "value": "2384000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:GBP" } }, "fact-287": { "value": "2165000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "cdff:InvestmentPropertyFairValueReserveMember", "unit": "iso4217:GBP" } }, "fact-288": { "value": "20838000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "fact-289": { "value": "30664000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-4": { "value": "The reporting entity is The Cardiff Property plc, a public limited company, domiciled in England, with registered address and place of business being 56 Station Road, Egham, TW20 9LF. The Company and Group are focused on property development and investment.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-291": { "value": "a public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-292": { "value": "England", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-5": { "value": "1 ACCOUNTING STANDARDS The consolidated results for the year ended 30 September 2025 and 2024 are prepared in accordance with UK-adopted international accounting standards (\u201cUK-adopted IAS\u201d) and those parts of the Companies Act 2006 applicable to companies reporting under UK-adopted IAS and have been incorporated into the principal accounting policies as set out in note 2. The Company has elected to prepare its Parent Company financial statements in accordance with FRS 101 (Reduced Disclosure Framework) and these are presented on pages 61 to 67.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-6": { "value": "2 MATERIAL ACCOUNTING POLICIES Basis of preparation The following principal accounting policies have been applied in dealing with items which are considered material in relation to the Group\u2019s financial statements. The financial statements have been prepared on the historical cost basis except that the following assets and liabilities are stated at their fair value: financial instruments classified as fair value through other comprehensive income; investment properties; and own use freehold property. These accounting policies have been applied consistently across the Group for the purposes of these consolidated financial statements. The financial statements are prepared in pounds sterling, which is the functional currency of the Group, and presented to the nearest thousand. Going concern The financial statements have been prepared on a going concern basis, which assumes that the Group will continue to meet its liabilities as they fall due. The Group\u2019s activities, together with the factors likely to affect its future development, performance and position are set out in the Chairman\u2019s Statement and Strategic Report on pages 3 to 16. The financial position of the Group, its property portfolio under management, asset base, liquidity and key performance indicators are described on pages 5 to 9. In addition, note 20 includes the Group\u2019s objectives, policies and processes for managing its capital and note 26, its financial risk management objectives and details of its exposures to credit risk, liquidity risk, market risk, currency risk and interest rate risk. The Group has sufficient financial resources to enable it to continue to trade and to complete the current maintenance and development programme. The Group is ungeared, and the cash flow forecasts do not assume any debt being required. Therefore, the Directors believe that the Group is well placed to manage its business risks successfully. The Group has significant cash balances at 30 September 2025, the Cardiff Group had cash balances of \u00a310.5m and a further \u00a34.0m term deposits (with maturity dates of 95 days), in addition the Company has investments of \u00a30.5m of which \u00a30.4m are readily marketable. The Group has an operating cost base including tax and dividends of under \u00a31.0m per annum so even with no income for several years the Group would remain solvent. The impact of external environment factors including inflation and unemployment is therefore not critical to the going concern position of the Group or Company. The Cardiff Group receives a management fee from Campmoss of around \u00a30.5m per annum, there is no reason to assume this income would not be received as the Campmoss Group had cash balances at 30 September 2025, of \u00a33.7m and a further \u00a31.0m term deposits (with maturity dates of 95 days). Campmoss have an annual operating cost base excluding development but including the Cardiff management fee of under \u00a31.5m, so Campmoss Group similarly has a strong balance sheet. After making enquiries, the Directors have a reasonable expectation that the Company and the Group have adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements. Basis of consolidation The Group\u2019s financial statements consolidate those of the Company and its subsidiaries and equity account for the interest in the Joint Venture. Subsidiary companies are those entities under the control of the Company. An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee The results of subsidiary undertakings acquired or disposed of in the year are included in the consolidated income statement from the date control is obtained or up to the date when control is lost. Intra- Group transactions are eliminated on consolidation. 2 ACCOUNTING POLICIES (CONTINUED) Use of estimates and judgements The preparation of financial statements in conformity with UK-adopted IAS requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expense. Actual results may differ from these estimates. These estimates are discussed in further detail in note 3. Investment properties Investment properties are properties which are held either to earn rental income or for capital appreciation or both. Investment properties are initially recognised at cost, including related transaction costs and annually revalued at fair value, with any change therein recognised in the income statement, and transferred to the investment property fair value reserve in the balance sheet. An external, independent valuer, having an appropriate recognised professional qualification and recent experience in the location and category of property being valued, values the Company portfolio each year. Design, construction and management expenses together with interest incurred in respect of investment properties in the course of initial development are capitalised until the building is effectively completed and available for letting. Thereafter they are charged to the income statement. Whilst under development such properties are classified either as inventory if development has commenced with a view to sale and are recorded at cost or retained within investment properties and revalued at the year end and surpluses or deficits are recognised in the income statement. Proceeds from the sale of investment properties are not included in revenue, but in profit or loss on sale of investment property. The profit or loss on disposal is calculated with reference to the carrying amount in the balance sheet. Purchases and sales of investment properties are accounted for on completion. Property, plant and equipment and depreciation Freehold property being 56 Station Road, used as head office for the Company, is valued using the revaluation model using valuations prepared on the same basis as investment properties described above and independent valued by Kempton Carr Croft at 30 September. Any surplus arising on the revaluation is recognised in other comprehensive income except to the extent that it reverses a previous revaluation on the same asset recognised in profit and loss. Any deficit on revaluation is recognised in profit and loss except to the extent that it reverses a previous revaluation surplus on the same asset. Plant and equipment including motor vehicles and fixtures, fittings and equipment are stated at cost less accumulated depreciation and impairment losses. Provision is made for depreciation so as to write off their cost on a straight-line basis over their expected useful lives as follows: \u2022 Land Not depreciated \u2022 Freehold property 50 years \u2022 motor vehicles 4 years \u2022 fixtures, fittings and equipment 3 years In accordance with IAS 16.35 the fair value of the freehold property is presented by eliminating accumulated depreciation and adjusting the gross book value of the asset to equal revalued amount. Investment in Joint Venture A joint venture exists where the company has an exposure to the net assets of an arrangement for which the Company shares of control of the arrangement under a contract. The sharing of control is demonstrated where decisions about the relevant activities of the arrangement require the unanimous consent of the parties sharing control. The Group\u2019s investment in the Joint Venture (Campmoss) is accounted for using the equity method; hence the Group\u2019s share of the gains and losses of the Joint Venture is included in the consolidated income statement and its interest in the net assets is included in investments in the consolidated balance sheet. The Group also recognises its share of other comprehensive income including revaluation of investment property in its carrying value of investment. No goodwill exists and the initial investment was recognised at cost. Dividends reduce the carrying amount of the investment when the right to receive payment is established. 2 ACCOUNTING POLICIES (CONTINUED) The investment is tested for impairment when there is objective evidence of impairment, such as: \u2022 Deterioration in financial performance; \u2022 Adverse regulatory or economic changes; \u2022 Significant decline in fair value. If impaired: \u2022 The carrying amount is reduced to the recoverable amount; \u2022 Impairment losses are recognized in profit or loss; \u2022 Reversals are permitted under IAS 36, but not above the amount that would have existed had no impairment been recorded. The Directors of the Joint Venture value its investment portfolio each year using their own experience and knowledge of the local property market with valuations considering yields on similar properties in the area, vacant space and covenant strength. Impairment The carrying amounts of the Group\u2019s assets, are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount, which is the higher of its fair value less disposal costs and its value in use, is estimated, and an impairment loss recognised where the recoverable amount is less than the carrying value of the asset. Any impairment losses are recognised in the income statement. Inventory and work in progress Inventory, being properties under development intended for ultimate resale and properties held for sale, are stated at the lower of cost, including attributable overheads, and net realisable value. Components of costs include cost of purchase, cost of conversion and other costs as applicable. When inventory is sold, IAS 2.34 requires disclosure of the carrying amount of inventories recognised as an expense during the period, this is recognised in cost of sales. Revenue Rental income Revenue consists of rental income, earned under operating leases granted, from properties held for investment purposes and from properties held in inventory which are currently occupied. Rental income is recognised in the Income Statement on a straight-line basis over the total lease period. Payments due on early terminations of lease agreements are recognised in the Income Statement within revenue on the date the lease is terminated. Lease incentives are recognised as an integral part of the net consideration for the use of the property and amortised on a straight-line basis over the term of the lease. Property sales Proceeds from the sale of properties held in inventory are included in revenue. Sales of such property are recognised on the date of completion of the sale not the exchange of contracts. Other income Oher income consists of management fees charged on a monthly to quarterly basis for periodic services provided to Campmoss Group and other items which are not revenue and are recognised in the period in which the service and therefore other income relates. The services are distinct and are accounted for as separate performance obligations principally relating to when the costs recharged are incurred or the services are delivered. Financial assets Investments in equity securities, both listed and unlisted, see note 15, are held with the objective to hold to collect the associated cash flows and sell and the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. Investments in equity securities are classified as assets recognised at fair value through comprehensive income (FVOCI) and are stated at fair value with any resultant gain or loss being recognised in other comprehensive income. This presentation was elected as the equity investments is long term in nature and fair value fluctuations are not relevant to the Groups short term performance. 2 ACCOUNTING POLICIES (CONTINUED) When these investments are derecognised the cumulative gain or loss previously recognised in other comprehensive income is transferred from other reserves to retained earnings. Dividends are recognised as income in the income statement unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit and loss. The Group derecognises a financial asset when, and only when, one of the following conditions is met: 1. Expiry of contractual rights. 2. Transfer of financial asset. 3. Substantially all risk and rewards transferred. Term deposits where the call date is greater than 90 days from the date of deposit are shown separately on the balance sheet and are included in investing activities in the cash flow. Trade and other receivables Trade and other receivables are adjusted for the expected credit loss model using the simplified approach. The Group recognises a loss allowance for ECL on trade receivables, which is updated at each financial reporting date to reflect changes in credit risk since initial recognition. Expected Credit Losses are estimated using provision matrix based on the Group\u2019s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value pf money where appropriate. Cash and cash equivalents Cash and cash equivalents comprise cash balances and call deposits, that are repayable on demand and form an integral part of the Group\u2019s cash management and are included as a component of cash and cash equivalents. Financial liabilities Financial liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognised when it is extinguished, discharged, cancelled or expires The Group\u2019s financial liabilities include trade and other payables. Financial liabilities are initially measured at fair value, and, where applicable, adjusted for transaction costs unless the Group designated a financial liability at FVTPL. Subsequently, financial liabilities are measured at amortised cost using the effective interest method except for financial liabilities designated at FVTPL, which are carried subsequently at fair value with gains or losses recognised in profit or loss. All interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are reported in profit or loss are included within finance costs or finance income. The Group\u2019s financial liabilities comprise trade creditors and other creditors and are all repayable within one year and are non- interest bearing. Reserves Reserves comprises share premium, other reserves, investment property fair value reserve and retained earnings. Dividends Dividends unpaid at the balance sheet date are only recognised as a liability to the extent that they are appropriately declared and authorised and are no longer at the discretion of the Company. Unpaid dividends that do not meet these criteria are disclosed in the Directors\u2019 Report. Taxation Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case it is recognised in other comprehensive income or equity respectively. Current tax is expected tax payable on the taxable income for the year, using tax rates and laws enacted or substantively enacted at the balance sheet date and any adjustment to tax payable in respect of previous years. 2 ACCOUNTING POLICIES (CONTINUED) Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Leases The right-of-use assets are recognised under lease agreements in which the Group is the lessee. The underlying assets mainly comprise property and are used in the normal course of business. The right-of-use assets comprise the initial measurement of the corresponding lease liability payments made at or before the commencement day as well as any initial direct costs and an estimate of costs to be incurred in dismantling the asset. Right of use assets are subsequently recognised at cost less any accumulated depreciation and any accumulated impairment losses. If the lease transfers ownership of the underlying asset to the lessee by the end of the lease term or if the cost of the right-of-use asset reflects that the lessee will exercise a purchase option, the right-of-use asset is depreciated from the commencement date of the lease to the end of the useful life of the underlying asset. Otherwise, the right-of-use asset is depreciated from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The lease liability shall initially be measured at the present value of the lease payments that are not paid at that date, discounted using the rate implicit in the lease. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (at an even rate over the carrying amount of the liability) and by reducing the carrying amount to reflect the lease payments made. No lease modification or reassessment changes have been made during the reporting period from changes in any lease terms or rent charges. Finance income and expenses Finance income comprises interest receivable from banks in respect of cash deposits and is recognised under the terms of the instrument as due. Finance expense comprises the interest payments on the right of use assets as described above. Notes to the Financial Statements (continued)
IFRS
The following standards are issued but not yet effective. The Group intends to adopt these standards, if applicable, when they
become effective. It is not expected that any of these standards will have a material impact on the Group.
Standard
Effective date
IFRS 7 and IFRS 9 \u2013 Contracts Referencing Nature-dependent Electricity
1 January 2025
Amendments to IAS 21- Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability
1 January 2026
Amendments to IFRS 9 and IFRS 7 -Amendments to classification and measurement requirements for
financial instruments
1 January 2026
IFRS 18 - Presentation and Disclosure in Financial Statements*
1 January 2027
IFRS 19 \u2018Subsidiaries without Public Accountability: Disclosures*
1 January 2027
* Subject to endorsement
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-293": { "value": "Basis of preparation The following principal accounting policies have been applied in dealing with items which are considered material in relation to the Group\u2019s financial statements. The financial statements have been prepared on the historical cost basis except that the following assets and liabilities are stated at their fair value: financial instruments classified as fair value through other comprehensive income; investment properties; and own use freehold property. These accounting policies have been applied consistently across the Group for the purposes of these consolidated financial statements. The financial statements are prepared in pounds sterling, which is the functional currency of the Group, and presented to the nearest thousand. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-336": { "value": "The financial statements are prepared in pounds sterling, which is the functional currency of the Group, and presented to the nearest thousand. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-294": { "value": "
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the Group will continue to meet its
liabilities as they fall due. The Group\u2019s activities, together with the factors likely to affect its future development, performance
and position are set out in the Chairman\u2019s Statement and Strategic Report on pages 3 to 16. The financial position of the Group,
its property portfolio under management, asset base, liquidity and key performance indicators are described on pages 5 to 9.
In addition, note 20 includes the Group\u2019s objectives, policies and processes for managing its capital and note 26, its financial
risk management objectives and details of its exposures to credit risk, liquidity risk, market risk, currency risk and interest
rate risk.
The Group has sufficient financial resources to enable it to continue to trade and to complete the current maintenance and
development programme. The Group is ungeared, and the cash flow forecasts do not assume any debt being required.
Therefore, the Directors believe that the Group is well placed to manage its business risks successfully.
The Group has significant cash balances at 30 September 2025, the Cardiff Group had cash balances of \u00a310.5m and a further
\u00a34.0m term deposits (with maturity dates of 95 days), in addition the Company has investments of \u00a30.5m of which \u00a30.4m are
readily marketable. The Group has an operating cost base including tax and dividends of under \u00a31.0m per annum so even with
no income for several years the Group would remain solvent. The impact of external environment factors including inflation and
unemployment is therefore not critical to the going concern position of the Group or Company.
The Cardiff Group receives a management fee from Campmoss of around \u00a30.5m per annum, there is no reason to assume
this income would not be received as the Campmoss Group had cash balances at 30 September 2025, of \u00a33.7m and a further
\u00a31.0m term deposits (with maturity dates of 95 days). Campmoss have an annual operating cost base excluding development
but including the Cardiff management fee of under \u00a31.5m, so Campmoss Group similarly has a strong balance sheet.
After making enquiries, the Directors have a reasonable expectation that the Company and the Group have adequate resources
to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in
preparing the annual report and financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-295": { "value": "
Basis of consolidation
The Group\u2019s financial statements consolidate those of the Company and its subsidiaries and equity account for the interest in
the Joint Venture. Subsidiary companies are those entities under the control of the Company. An investor controls an investee
when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those
returns through its power over the investee The results of subsidiary undertakings acquired or disposed of in the year are
included in the consolidated income statement from the date control is obtained or up to the date when control is lost. Intra-
Group transactions are eliminated on consolidation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-296": { "value": "
Use of estimates and judgements
The preparation of financial statements in conformity with UK-adopted IAS requires management to make judgements,
estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities,
income and expense. Actual results may differ from these estimates. These estimates are discussed in further detail in note 3.
3 CRITICAL ESTIMATES, JUDGEMENTS AND ERRORS
The key accounting judgements are:
1. Classifying properties as investment properties or inventory
Properties are held as investment properties if they are held for capital appreciation and rental income and properties are held
as inventory where they are being actively marketed for sale and the Group no longer intend to hold once a suitable sale can
be negotiated. However there have been experiences in the past where an offer received for an investment property has been
accepted and the property sold and similarly properties have been moved to inventory but a suitable offer has not been received
so the property has continued to be held.
2. Management\u2019s assessment that inventories have not been impaired
Management asses the carrying value of inventories with reference to similar property valuations based on location, size and
usage and their experience and also seek views from local estate agents.
3. Classification of Campmoss Group as a Joint Venture
Campmoss is jointly controlled by the Campmoss Board comprising of J R Wollenberg and E R Goodwin each of whom
represents the interests of 50% of the shareholders. Decisions are made jointly, and Board approval is needed for all key
decisions.
4. Carrying value of the Joint Venture
The investment properties in Campmoss Group form a substantial part of Campmoss Group\u2019s net assets and hence the
carrying value of the Group\u2019s share of the Joint Venture. The properties are not independently valued but are valued by the
Directors and by their nature valuations are subjective . and management have applied judgement when assessing indicators of
impairment.
5. Recoverability of debtors
Judgement is required in assessing the recoverability of debtors, although the collection of the majority of rents for rent
quarters to June and September gives significant comfort. The Group applies the IFRS 9 simplified approach to measuring
expected credit losses (\u2018ECL\u2019) which uses lifetime expected loss allowance for all trade receivables. The expected loss rates are
based on management assessment of historical losses from tenants which has been very low.
Due to this, management believe there is no further credit risk provision required in excess of normal provision for doubtful
receivables.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in
the period in which the estimates are revised and in any future periods affected.
The key areas in which estimates have been used and the assumptions applied are:
1) valuation of investment properties while supported by third party valuations include estimates. All investment property
owned by Cardiff has an independent third-party valuation performed annually The properties owned by the Campmoss
Group, are valued by the Campmoss Directors having due regard to independent third-party information and valuations
as available; and
2) the deferred taxation provision uses these investment property valuations to calculate the gain or loss and hence
deferred taxation liability. This liability is estimated based on the taxation rates expected to be in place in the future
which may differ from the actual taxation rates at the time of sale.
3) The valuation of the Aquila Services Group Plc investment which, previously listed on the London Stock Exchange,
applied to have its listing cancelled in March 2024. The carrying value at September 2025 is based on Level 3 and has
been determined by reference to the final price before cancellation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-297": { "value": "
Investment properties
Investment properties are properties which are held either to earn rental income or for capital appreciation or both. Investment
properties are initially recognised at cost, including related transaction costs and annually revalued at fair value, with any change
therein recognised in the income statement, and transferred to the investment property fair value reserve in the balance sheet.
An external, independent valuer, having an appropriate recognised professional qualification and recent experience in the
location and category of property being valued, values the Company portfolio each year.
Design, construction and management expenses together with interest incurred in respect of investment properties in the
course of initial development are capitalised until the building is effectively completed and available for letting. Thereafter
they are charged to the income statement. Whilst under development such properties are classified either as inventory if
development has commenced with a view to sale and are recorded at cost or retained within investment properties and
revalued at the year end and surpluses or deficits are recognised in the income statement.
Proceeds from the sale of investment properties are not included in revenue, but in profit or loss on sale of investment
property. The profit or loss on disposal is calculated with reference to the carrying amount in the balance sheet. Purchases and
sales of investment properties are accounted for on completion.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-298": { "value": "
Property, plant and equipment and depreciation
Freehold property being 56 Station Road, used as head office for the Company, is valued using the revaluation model using
valuations prepared on the same basis as investment properties described above and independent valued by Kempton Carr
Croft at 30 September. Any surplus arising on the revaluation is recognised in other comprehensive income except to the extent
that it reverses a previous revaluation on the same asset recognised in profit and loss. Any deficit on revaluation is recognised
in profit and loss except to the extent that it reverses a previous revaluation surplus on the same asset.
Plant and equipment including motor vehicles and fixtures, fittings and equipment are stated at cost less accumulated
depreciation and impairment losses.
Provision is made for depreciation so as to write off their cost on a straight-line basis over their expected useful lives as follows:
\u2022 Land Not depreciated
\u2022 Freehold property 50 years
\u2022 motor vehicles 4 years
\u2022 fixtures, fittings and equipment 3 years
In accordance with IAS 16.35 the fair value of the freehold property is presented by eliminating accumulated depreciation and
adjusting the gross book value of the asset to equal revalued amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-337": { "value": "Provision is made for depreciation so as to write off their cost on a straight-line basis over their expected useful lives as follows: \u2022 Land Not depreciated \u2022 Freehold property 50 years \u2022 motor vehicles 4 years \u2022 fixtures, fittings and equipment 3 years ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-299": { "value": "
Investment in Joint Venture
A joint venture exists where the company has an exposure to the net assets of an arrangement for which the Company shares
of control of the arrangement under a contract. The sharing of control is demonstrated where decisions about the relevant
activities of the arrangement require the unanimous consent of the parties sharing control. The Group\u2019s investment in the
Joint Venture (Campmoss) is accounted for using the equity method; hence the Group\u2019s share of the gains and losses of the
Joint Venture is included in the consolidated income statement and its interest in the net assets is included in investments in
the consolidated balance sheet. The Group also recognises its share of other comprehensive income including revaluation of
investment property in its carrying value of investment.
No goodwill exists and the initial investment was recognised at cost. Dividends reduce the carrying amount of the investment
when the right to receive payment is established.
The investment is tested for impairment when there is objective evidence of impairment, such as:
\u2022 Deterioration in financial performance;
\u2022 Adverse regulatory or economic changes;
\u2022 Significant decline in fair value.
If impaired:
\u2022 The carrying amount is reduced to the recoverable amount;
\u2022 Impairment losses are recognized in profit or loss;
\u2022 Reversals are permitted under IAS 36, but not above the amount that would have existed had no impairment been recorded.
The Directors of the Joint Venture value its investment portfolio each year using their own experience and knowledge of the
local property market with valuations considering yields on similar properties in the area, vacant space and covenant strength.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-338": { "value": "Investment in Joint Venture A joint venture exists where the company has an exposure to the net assets of an arrangement for which the Company shares of control of the arrangement under a contract. The sharing of control is demonstrated where decisions about the relevant activities of the arrangement require the unanimous consent of the parties sharing control. The Group\u2019s investment in the Joint Venture (Campmoss) is accounted for using the equity method; hence the Group\u2019s share of the gains and losses of the Joint Venture is included in the consolidated income statement and its interest in the net assets is included in investments in the consolidated balance sheet. The Group also recognises its share of other comprehensive income including revaluation of investment property in its carrying value of investment. No goodwill exists and the initial investment was recognised at cost. Dividends reduce the carrying amount of the investment when the right to receive payment is established. The investment is tested for impairment when there is objective evidence of impairment, such as: \u2022 Deterioration in financial performance; \u2022 Adverse regulatory or economic changes; \u2022 Significant decline in fair value. If impaired: \u2022 The carrying amount is reduced to the recoverable amount; \u2022 Impairment losses are recognized in profit or loss; \u2022 Reversals are permitted under IAS 36, but not above the amount that would have existed had no impairment been recorded. The Directors of the Joint Venture value its investment portfolio each year using their own experience and knowledge of the local property market with valuations considering yields on similar properties in the area, vacant space and covenant strength. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-300": { "value": "
Impairment
The carrying amounts of the Group\u2019s assets, are reviewed at each balance sheet date to determine whether there is any
indication of impairment. If any such indication exists, the asset\u2019s recoverable amount, which is the higher of its fair value less
disposal costs and its value in use, is estimated, and an impairment loss recognised where the recoverable amount is less than
the carrying value of the asset. Any impairment losses are recognised in the income statement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-350": { "value": "Impairment The carrying amounts of the Group\u2019s assets, are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount, which is the higher of its fair value less disposal costs and its value in use, is estimated, and an impairment loss recognised where the recoverable amount is less than the carrying value of the asset. Any impairment losses are recognised in the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-339": { "value": "Impairment The carrying amounts of the Group\u2019s assets, are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset\u2019s recoverable amount, which is the higher of its fair value less disposal costs and its value in use, is estimated, and an impairment loss recognised where the recoverable amount is less than the carrying value of the asset. Any impairment losses are recognised in the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-301": { "value": "
Inventory and work in progress
Inventory, being properties under development intended for ultimate resale and properties held for sale, are stated at the lower
of cost, including attributable overheads, and net realisable value.
Components of costs include cost of purchase, cost of conversion and other costs as applicable. When inventory is sold, IAS
2.34 requires disclosure of the carrying amount of inventories recognised as an expense during the period, this is recognised in
cost of sales.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-302": { "value": "
Revenue
Rental income
Revenue consists of rental income, earned under operating leases granted, from properties held for investment purposes and
from properties held in inventory which are currently occupied. Rental income is recognised in the Income Statement on a
straight-line basis over the total lease period. Payments due on early terminations of lease agreements are recognised in the
Income Statement within revenue on the date the lease is terminated. Lease incentives are recognised as an integral part of
the net consideration for the use of the property and amortised on a straight-line basis over the term of the lease.
Property sales
Proceeds from the sale of properties held in inventory are included in revenue. Sales of such property are recognised on the
date of completion of the sale not the exchange of contracts.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-303": { "value": "
Other income
Oher income consists of management fees charged on a monthly to quarterly basis for periodic services provided to
Campmoss Group and other items which are not revenue and are recognised in the period in which the service and therefore
other income relates.
The services are distinct and are accounted for as separate performance obligations principally relating to when the costs
recharged are incurred or the services are delivered.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-304": { "value": "
Financial assets
Investments in equity securities, both listed and unlisted, see note 15, are held with the objective to hold to collect the
associated cash flows and sell and the contractual terms of the financial assets give rise to cash flows that are solely payments
of principal and interest on the principal amount outstanding. Investments in equity securities are classified as assets
recognised at fair value through comprehensive income (FVOCI) and are stated at fair value with any resultant gain or loss being
recognised in other comprehensive income. This presentation was elected as the equity investments is long term in nature and
fair value fluctuations are not relevant to the Groups short term performance.
When these investments are derecognised the cumulative gain or loss previously recognised in other comprehensive income is
transferred from other reserves to retained earnings. Dividends are recognised as income in the income statement unless the
dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI
and are never reclassified to profit and loss.
The Group derecognises a financial asset when, and only when, one of the following conditions is met:
1. Expiry of contractual rights.
2. Transfer of financial asset.
3. Substantially all risk and rewards transferred.
Term deposits where the call date is greater than 90 days from the date of deposit are shown separately on the balance sheet
and are included in investing activities in the cash flow.
Financial liabilities
Financial liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. A
financial liability is derecognised when it is extinguished, discharged, cancelled or expires
The Group\u2019s financial liabilities include trade and other payables. Financial liabilities are initially measured at fair value, and,
where applicable, adjusted for transaction costs unless the Group designated a financial liability at FVTPL.
Subsequently, financial liabilities are measured at amortised cost using the effective interest method except for financial
liabilities designated at FVTPL, which are carried subsequently at fair value with gains or losses recognised in profit or loss. All
interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are reported in profit or loss are included
within finance costs or finance income.
The Group\u2019s financial liabilities comprise trade creditors and other creditors and are all repayable within one year and are non-
interest bearing.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-340": { "value": "Financial assets Investments in equity securities, both listed and unlisted, see note 15, are held with the objective to hold to collect the associated cash flows and sell and the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. Investments in equity securities are classified as assets recognised at fair value through comprehensive income (FVOCI) and are stated at fair value with any resultant gain or loss being recognised in other comprehensive income. This presentation was elected as the equity investments is long term in nature and fair value fluctuations are not relevant to the Groups short term performance. When these investments are derecognised the cumulative gain or loss previously recognised in other comprehensive income is transferred from other reserves to retained earnings. Dividends are recognised as income in the income statement unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit and loss. The Group derecognises a financial asset when, and only when, one of the following conditions is met: 1. Expiry of contractual rights. 2. Transfer of financial asset. 3. Substantially all risk and rewards transferred. Term deposits where the call date is greater than 90 days from the date of deposit are shown separately on the balance sheet and are included in investing activities in the cash flow. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-351": { "value": "Investments in equity securities, both listed and unlisted, see note 15, are held with the objective to hold to collect the associated cash flows and sell and the contractual terms of the financial assets give rise to cash flows that are solely payments of principal and interest on the principal amount outstanding. Investments in equity securities are classified as assets recognised at fair value through comprehensive income (FVOCI) and are stated at fair value with any resultant gain or loss being recognised in other comprehensive income. This presentation was elected as the equity investments is long term in nature and fair value fluctuations are not relevant to the Groups short term performance. When these investments are derecognised the cumulative gain or loss previously recognised in other comprehensive income is transferred from other reserves to retained earnings. Dividends are recognised as income in the income statement unless the dividend clearly represents a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit and loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-352": { "value": "The Group derecognises a financial asset when, and only when, one of the following conditions is met: 1. Expiry of contractual rights. 2. Transfer of financial asset. 3. Substantially all risk and rewards transferred. A financial liability is derecognised when it is extinguished, discharged, cancelled or expires ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-305": { "value": "
Trade and other receivables
Trade and other receivables are adjusted for the expected credit loss model using the simplified approach.
The Group recognises a loss allowance for ECL on trade receivables, which is updated at each financial reporting date to reflect
changes in credit risk since initial recognition. Expected Credit Losses are estimated using provision matrix based on the
Group\u2019s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and
an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value pf
money where appropriate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-306": { "value": "
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits, that are repayable on demand and form an integral part of
the Group\u2019s cash management and are included as a component of cash and cash equivalents.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-342": { "value": "Cash and cash equivalents Cash and cash equivalents comprise cash balances and call deposits, that are repayable on demand and form an integral part of the Group\u2019s cash management and are included as a component of cash and cash equivalents. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-341": { "value": "Financial liabilities Financial liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. A financial liability is derecognised when it is extinguished, discharged, cancelled or expires The Group\u2019s financial liabilities include trade and other payables. Financial liabilities are initially measured at fair value, and, where applicable, adjusted for transaction costs unless the Group designated a financial liability at FVTPL. Subsequently, financial liabilities are measured at amortised cost using the effective interest method except for financial liabilities designated at FVTPL, which are carried subsequently at fair value with gains or losses recognised in profit or loss. All interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are reported in profit or loss are included within finance costs or finance income. The Group\u2019s financial liabilities comprise trade creditors and other creditors and are all repayable within one year and are non- interest bearing. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-307": { "value": "
Reserves
Reserves comprises share premium, other reserves, investment property fair value reserve and retained earnings.
", "dimensions": { "concept": "cdff:DescriptionOfAccountingPolicyForReservesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-308": { "value": "
Dividends
Dividends unpaid at the balance sheet date are only recognised as a liability to the extent that they are appropriately declared
and authorised and are no longer at the discretion of the Company. Unpaid dividends that do not meet these criteria are
disclosed in the Directors\u2019 Report.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-309": { "value": "
Taxation
Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to
the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case it is recognised
in other comprehensive income or equity respectively.
Current tax is expected tax payable on the taxable income for the year, using tax rates and laws enacted or substantively
enacted at the balance sheet date and any adjustment to tax payable in respect of previous years.
Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting
purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: the initial
recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and
differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The
amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets
and liabilities, using tax rates enacted or substantively enacted at the balance sheet date.
A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which
the asset can be utilised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-343": { "value": "Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-310": { "value": "
Leases
The right-of-use assets are recognised under lease agreements in which the Group is the lessee. The underlying assets mainly
comprise property and are used in the normal course of business. The right-of-use assets comprise the initial measurement of
the corresponding lease liability payments made at or before the commencement day as well as any initial direct costs and an
estimate of costs to be incurred in dismantling the asset.
Right of use assets are subsequently recognised at cost less any accumulated depreciation and any accumulated impairment
losses. If the lease transfers ownership of the underlying asset to the lessee by the end of the lease term or if the cost
of the right-of-use asset reflects that the lessee will exercise a purchase option, the right-of-use asset is depreciated from
the commencement date of the lease to the end of the useful life of the underlying asset. Otherwise, the right-of-use asset is
depreciated from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end
of the lease term.
The lease liability shall initially be measured at the present value of the lease payments that are not paid at that date,
discounted using the rate implicit in the lease. The lease liability is subsequently measured by increasing the carrying amount
to reflect interest on the lease liability (at an even rate over the carrying amount of the liability) and by reducing the carrying
amount to reflect the lease payments made. No lease modification or reassessment changes have been made during the
reporting period from changes in any lease terms or rent charges.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-311": { "value": "
Finance income and expenses
Finance income comprises interest receivable from banks in respect of cash deposits and is recognised under the terms of the
instrument as due.
Finance expense comprises the interest payments on the right of use assets as described above.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-353": { "value": "Finance income and expenses Finance income comprises interest receivable from banks in respect of cash deposits and is recognised under the terms of the instrument as due. Finance expense comprises the interest payments on the right of use assets as described above. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-344": { "value": "Finance expense comprises the interest payments on the right of use assets as described above. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-312": { "value": "
IFRS
The following standards are issued but not yet effective. The Group intends to adopt these standards, if applicable, when they
become effective. It is not expected that any of these standards will have a material impact on the Group.
Standard
Effective date
IFRS 7 and IFRS 9 \u2013 Contracts Referencing Nature-dependent Electricity
1 January 2025
Amendments to IAS 21- Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability
1 January 2026
Amendments to IFRS 9 and IFRS 7 -Amendments to classification and measurement requirements for
financial instruments
1 January 2026
IFRS 18 - Presentation and Disclosure in Financial Statements*
1 January 2027
IFRS 19 \u2018Subsidiaries without Public Accountability: Disclosures*
1 January 2027
* Subject to endorsement
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-345": { "value": "
IFRS
The following standards are issued but not yet effective. The Group intends to adopt these standards, if applicable, when they
become effective. It is not expected that any of these standards will have a material impact on the Group.
Standard
Effective date
IFRS 7 and IFRS 9 \u2013 Contracts Referencing Nature-dependent Electricity
1 January 2025
Amendments to IAS 21- Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability
1 January 2026
Amendments to IFRS 9 and IFRS 7 -Amendments to classification and measurement requirements for
financial instruments
1 January 2026
IFRS 18 - Presentation and Disclosure in Financial Statements*
1 January 2027
IFRS 19 \u2018Subsidiaries without Public Accountability: Disclosures*
1 January 2027
* Subject to endorsement
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-313": { "value": "
4 SEGMENTAL ANALYSIS
The Group manages its operations in two segments, being property and other investment and property development. Property
and other investment relate to the results for The Cardiff Property Company Limited where properties are held as investment
property with Property Development relating to the results of First Choice Estates Plc and Thames Valley Retirement Homes
Limited. The results of these segments are regularly reviewed by the Board as a basis for the allocation of resources, in
conjunction with individual site investment appraisals, and to assess their performance. Information regarding the results and
net operating assets for each reportable segment are set out below:
Property
and other Property 2025
investments Development Eliminations Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Rental income (wholly in the UK)
493
187
\u2013
680
Financial income
684
1
\u2013
685
Share of profit of Joint Venture
306
74
\u2013
380
Profit before taxation
1,482
197
\u2013
1,679
Net operating assets
Assets
30,826
5,475
(4,586)
31,715
Liabilities
(5,431)
(206)
4,586
(1,051)
Net assets
25,395
5,269
\u2013
30,664
Property
and other Property 2024
investments Development Eliminations Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Rental income (wholly in the UK)
460
223
\u2013
683
Financial income
602
6
\u2013
608
Share of profit of Joint Venture
62
78
\u2013
140
Profit before taxation
1,073
312
\u2013
1,385
Net operating assets
Assets
30,504
5,388
(4,465)
31,427
Liabilities
(5,259)
(210)
4,465
(1,004)
Net assets
25,245
5,178
\u2013
30,423
\u201cEliminations\u201d relate to inter segment transactions and balances which cannot be specifically allocated but are eliminated on
consolidation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-7": { "value": "4 SEGMENTAL ANALYSIS The Group manages its operations in two segments, being property and other investment and property development. Property and other investment relate to the results for The Cardiff Property Company Limited where properties are held as investment property with Property Development relating to the results of First Choice Estates Plc and Thames Valley Retirement Homes Limited. The results of these segments are regularly reviewed by the Board as a basis for the allocation of resources, in conjunction with individual site investment appraisals, and to assess their performance. Information regarding the results and net operating assets for each reportable segment are set out below:
Property
and other Property 2025
investments Development Eliminations Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Rental income (wholly in the UK)
493
187
\u2013
680
Financial income
684
1
\u2013
685
Share of profit of Joint Venture
306
74
\u2013
380
Profit before taxation
1,482
197
\u2013
1,679
Net operating assets
Assets
30,826
5,475
(4,586)
31,715
Liabilities
(5,431)
(206)
4,586
(1,051)
Net assets
25,395
5,269
\u2013
30,664
Property
and other Property 2024
investments Development Eliminations Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Rental income (wholly in the UK)
460
223
\u2013
683
Financial income
602
6
\u2013
608
Share of profit of Joint Venture
62
78
\u2013
140
Profit before taxation
1,073
312
\u2013
1,385
Net operating assets
Assets
30,504
5,388
(4,465)
31,427
Liabilities
(5,259)
(210)
4,465
(1,004)
Net assets
25,245
5,178
\u2013
30,423
\u201cEliminations\u201d relate to inter segment transactions and balances which cannot be specifically allocated but are eliminated on consolidation.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-314": { "value": "
5 OTHER OPERATING INCOME
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Management fees receivable
560
547
Lease surrender
\u2013
48
Other income
57
62
Dividends received
24
19
Other operating income
641
676
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-8": { "value": "5 OTHER OPERATING INCOME
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Management fees receivable
560
547
Lease surrender
\u2013
48
Other income
57
62
Dividends received
24
19
Other operating income
641
676
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-9": { "value": "6 OPERATING PROFIT BEFORE FAIR VALUE MOVEMENTS ON INVESTMENT PROPERTIES
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Included are the following expenses:
Auditor\u2019s remuneration:
Fees payable to the Company\u2019s auditor for the audit of the annual accounts
62
60
Audit of subsidiary undertakings pursuant to legislation
2
2
Depreciation of right of use assets
10
10
Depreciation of fixed assets
1
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-315": { "value": "
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Included are the following expenses:
Auditor\u2019s remuneration:
Fees payable to the Company\u2019s auditor for the audit of the annual accounts
62
60
Audit of subsidiary undertakings pursuant to legislation
2
2
Depreciation of right of use assets
10
10
Depreciation of fixed assets
1
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-346": { "value": "
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Included are the following expenses:
Auditor\u2019s remuneration:
Fees payable to the Company\u2019s auditor for the audit of the annual accounts
62
60
Audit of subsidiary undertakings pursuant to legislation
2
2
Depreciation of right of use assets
10
10
Depreciation of fixed assets
1
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-316": { "value": "
7 FINANCIAL INCOME AND EXPENSE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Bank and other interest receivable
685
608
Interest payments on right to use assets
(6)
(7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-356": { "value": "7 FINANCIAL INCOME AND EXPENSE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Bank and other interest receivable
685
608
Interest payments on right to use assets
(6)
(7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-355": { "value": "7 FINANCIAL INCOME AND EXPENSE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Bank and other interest receivable
685
608
Interest payments on right to use assets
(6)
(7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-354": { "value": "7 FINANCIAL INCOME AND EXPENSE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Bank and other interest receivable
685
608
Interest payments on right to use assets
(6)
(7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-347": { "value": "7 FINANCIAL INCOME AND EXPENSE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Bank and other interest receivable
685
608
Interest payments on right to use assets
(6)
(7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-10": { "value": "7 FINANCIAL INCOME AND EXPENSE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Bank and other interest receivable
685
608
Interest payments on right to use assets
(6)
(7)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-11": { "value": "8 EMPLOYEES The average number of persons employed by the Group and the Company (including Executive Directors) during the year was:
Number of employees
2025
2024
Management
3
3
Administration
3
3
6
6
The aggregate payroll costs of these persons were as follows:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Wages and salaries
377
373
Social security costs
49
42
Pension costs
12
4
438
419
Pension costs represent amounts paid by the Group to the workplace pension. 9 DIRECTORS\u2019 EMOLUMENTS The emoluments of the Directors were as follows:
Total
Salary Bonus Benefits Pension 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
As Executives
J R Wollenberg
146
15
21
\u2013
182
K L Chandler
73
3
\u2013
3
79
219
18
21
3
261
As Non-Executive
N D Jamieson
12
\u2013
\u2013
\u2013
12
231
18
21
3
273
Total
Salary Bonus Benefits Pension 2024
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
As Executives
J R Wollenberg
141
12
28
\u2013
181
K L Chandler
70
3
\u2013
3
76
211
15
28
3
257
As Non-Executive
N D Jamieson
12
\u2013
\u2013
\u2013
12
223
15
28
3
269
The above table includes bonuses, which are based on the results for the year to 30 September 2025 and are payable in December 2025, see page 25 for details of bonus calculation. Bonuses of \u00a312,000 for J R Wollenberg and \u00a33,000 for K L Chandler in respect of the year to 30 September 2024 were paid in December 2024. J R Wollenberg\u2019s salary includes \u00a324,000 of pension contribution entitlement which he has elected to be taken as salary. The information above is in respect of the Company. In addition, J Richard Wollenberg is entitled to consultancy fees of \u00a360,000 from Campmoss Property Company Limited (2024: \u00a360,000), see note 25. Details of the Company\u2019s policy on Directors\u2019 remuneration are contained within the remuneration report on pages 25 to 28. Benefits relates to the provision of health care for J Richard Wollenberg and his spouse. The Directors are considered to be the only key management personnel of the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-317": { "value": "
9 DIRECTORS\u2019 EMOLUMENTS
The emoluments of the Directors were as follows:
Total
Salary Bonus Benefits Pension 2025
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
As Executives
J R Wollenberg
146
15
21
\u2013
182
K L Chandler
73
3
\u2013
3
79
219
18
21
3
261
As Non-Executive
N D Jamieson
12
\u2013
\u2013
\u2013
12
231
18
21
3
273
Total
Salary Bonus Benefits Pension 2024
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
As Executives
J R Wollenberg
141
12
28
\u2013
181
K L Chandler
70
3
\u2013
3
76
211
15
28
3
257
As Non-Executive
N D Jamieson
12
\u2013
\u2013
\u2013
12
223
15
28
3
269
The above table includes bonuses, which are based on the results for the year to 30 September 2025 and are payable
in December 2025, see page 25 for details of bonus calculation. Bonuses of \u00a312,000 for J R Wollenberg and \u00a33,000 for
K L Chandler in respect of the year to 30 September 2024 were paid in December 2024. J R Wollenberg\u2019s salary includes
\u00a324,000 of pension contribution entitlement which he has elected to be taken as salary.
The information above is in respect of the Company. In addition, J Richard Wollenberg is entitled to consultancy fees of \u00a360,000
from Campmoss Property Company Limited (2024: \u00a360,000), see note 25.
Details of the Company\u2019s policy on Directors\u2019 remuneration are contained within the remuneration report on pages 25 to 28.
Benefits relates to the provision of health care for J Richard Wollenberg and his spouse.
The Directors are considered to be the only key management personnel of the Group.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-12": { "value": "10 TAXATION
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Current tax
UK corporation tax on the result for the year
320
314
Deferred tax
Revaluation of investment properties
1
\u2013
Taxation (all recognised in the profit and loss account)
321
314
10 TAXATION CONTINUED Reconciliation of effective tax rate:
2024 2024
\u00a3\u2019000 \u00a3\u2019000
Tax reconciliation
Profit before taxation
1,679
1,385
Profit before taxation multiplied by standard rate of corporation tax in the UK of 25% (2024: 25%)
420
346
Effects of:
Joint Venture
(95)
(35)
Non-taxable income
(6)
2
Non-deductible expenditure
1
1
Non-taxable (surplus)/deficit on fair value
1
\u2013
Total tax expense
321
314
The current corporation tax rate is 25%. Deferred tax is based on expected tax rate of 25%.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-13": { "value": "11 EARNINGS PER SHARE Earnings per share has been calculated in accordance with IAS 33 - Earnings Per Share using the profit after tax for the financial year of \u00a31,358,000 (2024: \u00a31,071,000) and the weighted average number of shares as follows:
Weighted average
number of shares
2025
2024
Basic and diluted shares
1,022,289
1,043,087
Earnings per share (p)
132.90
102.76
There is no difference between basic and diluted shares as the Company has no potentially dilutive instruments in issue.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-14": { "value": "12 NET ASSETS PER SHARE
2025
2024
Share in issue at 30 September
1,004,420
1,037,776
Net assets per share (\u00a3)
30.53
29.31
", "dimensions": { "concept": "ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-15": { "value": "13 FREEHOLD INVESTMENT PROPERTIES
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Group
At beginning of year
5,640
5,655
Additions
1
8
Fair value movement in the year
(5)
(23)
At end of year
5,636
5,640
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Company
At beginning of year
5,625
5,640
Additions
\u2013
8
Transfers from subsidiary
16
\u2013
Fair value movement in the year
(5)
(23)
At end of year
5,636
5,625
13 FREEHOLD INVESTMENT PROPERTIES CONTINUED The fair value of freehold investment property held by the Group and Company was determined by external, independent property valuers at 30 September 2025, having appropriate recognised professional qualifications and recent experience in the location and category of the property being valued. The independent valuers provide the fair value of the Group and Company\u2019s freehold investment property portfolio every year at 30 September. Land held by Thames Valley Retirement Homes Limited \u00a316,000 (2024: \u00a315,000) was transferred to The Cardiff Property plc during the year and has not been independently valued as it is 0.3% (2024: 0.3%) of the Group\u2019s property portfolio and hence immaterial. The Group and Company\u2019s freehold investment properties total value: \u00a35,620,000 (2024: \u00a35,625,000) have been valued by Kempton Carr Croft (\u201cKCC\u201d). All valuations of the Group and Company\u2019s freehold commercial investment properties have been prepared in accordance with the RICS Valuation \u2013 Professional Standards (the \u201cRed Book\u201d) and the International Valuation Standards on the basis of Market Value. All of the freehold investment properties have been categorised as a Level 3 fair value in both years, based on the inputs to the valuation technique used. \u2022 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). \u2022 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Valuation technique and significant unobservable inputs The valuation technique used in measuring the fair value of investment property is a discounted cash flow using the following significant inputs: net rental income and yield. Fair value using unobservable inputs (Level 3)
2025 2024
\u00a3000 \u00a3000
Opening fair value
5,625
5,640
Additions
\u2013
8
Transfers
16
\u2013
Gains and losses recognised in income statement (Fair value movement on investment properties)
(5)
(23)
Disposal of investment property
\u2013
\u2013
Closing fair value
5,636
5,625
Quantitative information about fair value measurements using unobservable inputs (Level 3) The fair value referred to above of \u00a35,636,000 (2024: \u00a35,625,000) is based on the unobservable inputs of net rental income and yield. The net rental income ranged between \u00a399,000 (2024: \u00a394,000) and \u00a3318,000 (2024: \u00a3298,000), and the initial yield ranged between 8.0% and 9.75% (2024: 8.0% and 9.75%). A decrease in net rental income or estimated future rent will result in a decrease in the fair value, whereas a decrease in the discount rate (yield) will result in an increase in fair value. There are interrelationships between these rates as they are partially determined by market rate conditions. A +1% change in yield would reduce the portfolio value by \u00a3476,000 (2024: \u00a3505,000), while a -1% change in yield would increase the portfolio value by \u00a3573,000 (2024: \u00a3616,000). A +/- 10% change in rent would increase/(decrease) the value of the portfolio by \u00a3562,000 (2024: \u00a3564,000). 13 FREEHOLD INVESTMENT PROPERTIES CONTINUED The historical cost of the commercial investment properties was:
\u00a3\u2019000
Group and Company
At 30 September 2025
3,652
At 30 September 2024
3,651
The cumulative amount of interest capitalised at 30 September 2025 was \u00a390,000 (2024: \u00a390,000). Amounts recognised in the profit and loss account
2025 2024
\u00a3000 \u00a3000
Rental income from investment properties
493
460
Direct operating expenses (including repairs and maintenance) arising from investment property
that generated rental income during the period
(221)
(77)
There are no contractual obligations to purchase, construct or develop investment property or for repairs, maintenance, or enhancements other than normal Landlord obligations. There have been no transfers to/from investment properties.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-318": { "value": "
The fair value of freehold investment property held by the Group and Company was determined by external, independent
property valuers at 30 September 2025, having appropriate recognised professional qualifications and recent experience in the
location and category of the property being valued. The independent valuers provide the fair value of the Group and Company\u2019s
freehold investment property portfolio every year at 30 September. Land held by Thames Valley Retirement Homes Limited
\u00a316,000 (2024: \u00a315,000) was transferred to The Cardiff Property plc during the year and has not been independently valued as it
is 0.3% (2024: 0.3%) of the Group\u2019s property portfolio and hence immaterial.
The Group and Company\u2019s freehold investment properties total value: \u00a35,620,000 (2024: \u00a35,625,000) have been valued by
Kempton Carr Croft (\u201cKCC\u201d).
All valuations of the Group and Company\u2019s freehold commercial investment properties have been prepared in accordance
with the RICS Valuation \u2013 Professional Standards (the \u201cRed Book\u201d) and the International Valuation Standards on the basis of
Market Value.
All of the freehold investment properties have been categorised as a Level 3 fair value in both years, based on the inputs to the
valuation technique used.
\u2022 Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities.
\u2022 Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly
(i.e., as prices) or indirectly (i.e., derived from prices).
\u2022 Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Valuation technique and significant unobservable inputs
The valuation technique used in measuring the fair value of investment property is a discounted cash flow using the following
significant inputs: net rental income and yield.
Fair value using unobservable inputs (Level 3)
2025 2024
\u00a3000 \u00a3000
Opening fair value
5,625
5,640
Additions
\u2013
8
Transfers
16
\u2013
Gains and losses recognised in income statement (Fair value movement on investment properties)
(5)
(23)
Disposal of investment property
\u2013
\u2013
Closing fair value
5,636
5,625
Quantitative information about fair value measurements using unobservable inputs (Level 3)
The fair value referred to above of \u00a35,636,000 (2024: \u00a35,625,000) is based on the unobservable inputs of net rental income
and yield.
The net rental income ranged between \u00a399,000 (2024: \u00a394,000) and \u00a3318,000 (2024: \u00a3298,000), and the initial yield ranged
between 8.0% and 9.75% (2024: 8.0% and 9.75%).
A decrease in net rental income or estimated future rent will result in a decrease in the fair value, whereas a decrease in the
discount rate (yield) will result in an increase in fair value. There are interrelationships between these rates as they are partially
determined by market rate conditions. A +1% change in yield would reduce the portfolio value by \u00a3476,000 (2024: \u00a3505,000),
while a -1% change in yield would increase the portfolio value by \u00a3573,000 (2024: \u00a3616,000). A +/- 10% change in rent would
increase/(decrease) the value of the portfolio by \u00a3562,000 (2024: \u00a3564,000).
The historical cost of the commercial investment properties was:
\u00a3\u2019000
Group and Company
At 30 September 2025
3,652
At 30 September 2024
3,651
The cumulative amount of interest capitalised at 30 September 2025 was \u00a390,000 (2024: \u00a390,000).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-16": { "value": "14 PROPERTY, PLANT AND EQUIPMENT
Own use Fixtures,
freehold fittings and Motor
property equipment vehicles Total
Group and Company \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Cost or valuation
At 30 September 2023
290
3
16
309
Additions
\u2013
2
\u2013
2
Disposals
\u2013
(2)
\u2013
(2)
Fair value movement
(5)
\u2013
\u2013
(5)
At 30 September 2024
285
3
16
304
At 30 September 2025
285
3
16
304
Depreciation
At 30 September 2023
\u2013
3
16
19
Disposals
\u2013
(2)
\u2013
(2)
Charge for year
\u2013
\u2013
\u2013
\u2013
At 30 September 2024
\u2013
1
16
17
Charge for year
\u2013
1
\u2013
1
At 30 September 2025
\u2013
2
16
18
Net book value
At 30 September 2025
285
1
\u2013
286
At 30 September 2024
285
2
\u2013
287
d) Own use freehold property was valued by Kempton Carr Croft at market value as at 30 September 2025. The valuation technique used in measuring the fair value of own use freehold property is fair value using unobservable inputs (level 3). The historic cost of the property is \u00a3213,000 (2024: \u00a3213,000). In accordance with IAS 16.35 the fair value of the freehold property is presented by eliminating accumulated depreciation and adjusting the gross book value of the asset to equal revalued amount. Valuation technique and significant unobservable inputs The valuation technique used in measuring the fair value of the own use freehold property is a discounted cash flow using the following significant inputs: net rental income and yield. Fair value using unobservable inputs (Level 3)
2025 2024
\u00a3000 \u00a3000
Opening fair value
285
290
Gains and losses recognised in consolidated statement of comprehensive income
\u2013
(5)
Closing fair value
285
285
Quantitative information about fair value measurements using unobservable inputs (Level 3) The fair value referred to above of \u00a3285,000 (2024: \u00a3285,000) is based on the unobservable inputs of net rental income and yield. The net rental income assumed was \u00a328,000 (2024: \u00a328,000) and the initial yield of 9.75% (2024: 9.75%). A decrease in net rental income or estimated future rent will result in a decrease in the fair value, whereas a decrease in the discount rate (yield) will result in an increase in fair value. There are interrelationships between these rates as they are partially determined by market rate conditions. A +1% change in yield would reduce the portfolio value by \u00a327,000 (2024: \u00a327,000), while a -1% change in yield would increase the portfolio value by \u00a333,000 (2024: \u00a333,000). A +/- 10% change in rent would increase/(decrease) the value of the portfolio by \u00a329,000 (2024: \u00a329,000). 14 PROPERTY, PLANT AND EQUIPMENT CONTINUED The balance sheet shows the following amounts relating to leases:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Group and Company
Right of use assets
Land
115
125
Lease liabilities
Current
8
7
Non-current
142
151
At end of year
150
158
At the balance sheet date, maturity analysis of the Group\u2019s undiscounted cash flows on IFRS 16 leases were as follows:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Group and Company
Due within one year
16
16
Due within one to two years
16
16
Due within two to five years
51
48
Due after five years
119
151
Total financing charges
(52)
(73)
At end of year
150
158
The Right of use asset lease relates to a lease in respect of car park spaces in Windsor. The key assumptions in determining the Right of use asset are the discount rate applied of 5% (2024: 5%) and the assumed increase in rent at 5-yearly rent review dates of 9% (2024: 9%). The above lease liability has contractual maturities of \u00a38,000 (2024: \u00a38,000) less than one year, \u00a342,000 (2024: \u00a339,000) between two and five years and \u00a399,000 (2024: \u00a3111,000) due in more than five years. Interest costs of \u00a36,000 (2024: \u00a38,000) in respect of this lease is included in the profit and loss account. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-319": { "value": "
The balance sheet shows the following amounts relating to leases:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Group and Company
Right of use assets
Land
115
125
Lease liabilities
Current
8
7
Non-current
142
151
At end of year
150
158
At the balance sheet date, maturity analysis of the Group\u2019s undiscounted cash flows on IFRS 16 leases were as follows:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Group and Company
Due within one year
16
16
Due within one to two years
16
16
Due within two to five years
51
48
Due after five years
119
151
Total financing charges
(52)
(73)
At end of year
150
158
The Right of use asset lease relates to a lease in respect of car park spaces in Windsor. The key assumptions in determining
the Right of use asset are the discount rate applied of 5% (2024: 5%) and the assumed increase in rent at 5-yearly rent review
dates of 9% (2024: 9%). The above lease liability has contractual maturities of \u00a38,000 (2024: \u00a38,000) less than one year,
\u00a342,000 (2024: \u00a339,000) between two and five years and \u00a399,000 (2024: \u00a3111,000) due in more than five years. Interest costs
of \u00a36,000 (2024: \u00a38,000) in respect of this lease is included in the profit and loss account.
24 OPERATING LEASES
Operating leases granted
The Group owns commercial property which it leases out for rental income under operating leases. Rental income earned
during the year was \u00a3680,000 (2024: \u00a3683,000) and direct operating expenses arising on the properties during the year were
\u00a3222,000 (2024: \u00a377,000). The properties are expected to generate rental yield between 8.5% and 9.75% depending on the
type of property. Most lease contracts include market rate review clauses in the event that the lessee exercises their option
to renew.
In assessing the appropriate lease classification, management has evaluated all indicators set out in IFRS 16.63 and IFRS 16.64.
None of the situations that would suggest a finance lease are met: the lease does not transfer ownership of the underlying
asset to the lessee by the end of the lease term; there is no purchase; the lease term does not constitute a major part of the
asset\u2019s economic life; and the present value of lease payments does not amount to substantially all of the asset\u2019s fair value. In
addition, the underlying asset is not of a specialised nature and does not require the lessee to bear variable residual value risk.
Accordingly, these factors support the conclusion that the lease is correctly classified as an operating lease.
The future aggregate minimum rentals receivable under non-cancellable operating leases are as follows:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Within one year
769
645
Years two to five
1,731
1,404
More than five years
852
596
Total
3,352
2,645
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-320": { "value": "
15 INVESTMENTS
Shares in
joint Unlisted Listed
venture investments investments Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
At 30 September 2023
12,283
\u2013
778
13,061
Net change in investments at fair value through other
comprehensive income
\u2013
\u2013
(15)
(15)
Transferred during the year
\u2013
115
(115)
\u2013
Disposed during the year
\u2013
(99)
(99)
Share of profit of Joint Venture
140
\u2013
\u2013
140
At 30 September 2024
11,423
115
549
12,087
Net change in investments at fair value through other
comprehensive income
\u2013
\u2013
(14)
(14)
Disposed during the year
\u2013
(112)
(112)
Share of profit of Joint Venture
380
\u2013
\u2013
380
Dividend paid by Joint Venture
(2,500)
\u2013
\u2013
(2,500)
At 30 September 2025
9,303
115
423
9,841
Listed investments
These include minority stakes in The Renewables Infrastructure Group Limited, and A2D Funding plc listed on The London Stock
Exchange, ImmuPharma Plc and Galileo Resources plc, listed on AIM, and are designated as investments at fair value through
other comprehensive income. Fair value has been assessed using Level 1 observable inputs being quoted share prices.
Aquila Services Group Plc previously listed on The London Stock Exchange cancelled its listing in March 2024 and has been
valued as a Level 3 investment at September 2025 using the price of the last date of trading and is shown as a transfer from
listed to unlisted above.
Joint Venture
The Group owns 47.62% (2023: 47.62%) and J R Wollenberg owns 2.38% (2023: 2.38%) of the total issued ordinary share
capital of \u00a31,050,000 of Campmoss Property Company Limited. Campmoss Property Company Limited was incorporated in
England and Wales and has its registered office at 56 Station Road, Egham, Surrey, TW20 9LF.
E R Goodwin owns directly 0.05% and is a connected party to 47.57% of the total issued ordinary share capital of \u00a31,050,000
of Campmoss Property Company Limited.
The Campmoss Board comprises J R Wollenberg and E R Goodwin who jointly control Campmoss by virtue of the respective
shareholdings and Joint Venture Agreement governing the way in which the Campmoss entities are controlled. The Board has
therefore determined that it has joint control of Campmoss.
The Group\u2019s share of the results of Campmoss Property Company Limited and its subsidiary undertakings for the year ended 30
September 2025 has been incorporated in the consolidated financial statements. The following figures have been derived from
the financial statements of Campmoss Property Company Limited and those of its subsidiary undertaking for the year ended 30
September 2025.
15 INVESTMENTS CONTINUED
The Joint Venture\u2019s consolidated results were:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Revenue
1,224
1,319
Cost of sales
(1,102)
(1,167)
Administrative expenses
(234)
(198)
Other operating income
287
255
Fair value movement on investment properties
438
(256)
Interest receivable
301
532
Interest payable
\u2013
\u2013
Taxation on ordinary activities
(116)
(192)
Profit after tax
798
293
Other comprehensive income
\u2013
\u2013
Total comprehensive income
798
293
Group\u2019s share of results of Joint Venture \u2013 47.62% (2024: 47.62%)
380
140
The consolidated net assets of Campmoss Property Company Limited and its subsidiary undertakings were:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current assets
Investment properties
13,718
13,206
Current assets
Inventory and work in progress
2,997
2,997
Trade and other receivables
406
505
Term deposits
1,000
3,064
Cash and cash equivalents
3,746
6,325
Total current assets
8,149
12,891
Total assets
21,867
26,097
Current liabilities
Trade and other payables
(1,280)
(1,074)
Non-current liabilities
Deferred taxation
(1,052)
(1,036)
Total liabilities
(2,332)
(2,110)
Net assets
19,535
23,987
Group\u2019s share of results of Joint Venture \u2013 47.62% (2024: 47.62%)
9,303
11,423
Investment properties are included at fair value based on Directors\u2019 valuations as at 30 September 2025.
The fair value referred to above of \u00a313,718,000 (2024: \u00a313,206,000) is based on the unobservable inputs of net rental income
and yield.
The net rental income ranged between \u00a355,000 (2024: \u00a355,000) and \u00a3515,000 (2024: \u00a3489,000), and the initial yield ranged
between 8.5% and 11.3% (2024: 8.5% and 11.2%).
A decrease in net rental income or estimated future rent will result in a decrease in the fair value, whereas a decrease in
the discount rate (yield) will result in an increase in fair value. There are interrelationships between these rates as they are
partially determined by market rate conditions. A +1% change in yield would reduce the portfolio value by \u00a31,218,000 (2024:
\u00a31,154,000), while a -1% change in yield would increase the portfolio value by \u00a31,483,000 (2024: \u00a31,400,000). A +/- 10%
change in rent would increase/(decrease) the value of the portfolio by \u00a31,370,000 (2024: \u00a31,319,000).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-348": { "value": "15 INVESTMENTS
Shares in
joint Unlisted Listed
venture investments investments Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
At 30 September 2023
12,283
\u2013
778
13,061
Net change in investments at fair value through other
comprehensive income
\u2013
\u2013
(15)
(15)
Transferred during the year
\u2013
115
(115)
\u2013
Disposed during the year
\u2013
(99)
(99)
Share of profit of Joint Venture
140
\u2013
\u2013
140
At 30 September 2024
11,423
115
549
12,087
Net change in investments at fair value through other
comprehensive income
\u2013
\u2013
(14)
(14)
Disposed during the year
\u2013
(112)
(112)
Share of profit of Joint Venture
380
\u2013
\u2013
380
Dividend paid by Joint Venture
(2,500)
\u2013
\u2013
(2,500)
At 30 September 2025
9,303
115
423
9,841
Listed investments These include minority stakes in The Renewables Infrastructure Group Limited, and A2D Funding plc listed on The London Stock Exchange, ImmuPharma Plc and Galileo Resources plc, listed on AIM, and are designated as investments at fair value through other comprehensive income. Fair value has been assessed using Level 1 observable inputs being quoted share prices. Aquila Services Group Plc previously listed on The London Stock Exchange cancelled its listing in March 2024 and has been valued as a Level 3 investment at September 2025 using the price of the last date of trading and is shown as a transfer from listed to unlisted above. Joint Venture The Group owns 47.62% (2023: 47.62%) and J R Wollenberg owns 2.38% (2023: 2.38%) of the total issued ordinary share capital of \u00a31,050,000 of Campmoss Property Company Limited. Campmoss Property Company Limited was incorporated in England and Wales and has its registered office at 56 Station Road, Egham, Surrey, TW20 9LF. E R Goodwin owns directly 0.05% and is a connected party to 47.57% of the total issued ordinary share capital of \u00a31,050,000 of Campmoss Property Company Limited. The Campmoss Board comprises J R Wollenberg and E R Goodwin who jointly control Campmoss by virtue of the respective shareholdings and Joint Venture Agreement governing the way in which the Campmoss entities are controlled. The Board has therefore determined that it has joint control of Campmoss. The Group\u2019s share of the results of Campmoss Property Company Limited and its subsidiary undertakings for the year ended 30 September 2025 has been incorporated in the consolidated financial statements. The following figures have been derived from the financial statements of Campmoss Property Company Limited and those of its subsidiary undertaking for the year ended 30 September 2025. 15 INVESTMENTS CONTINUED The Joint Venture\u2019s consolidated results were:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Revenue
1,224
1,319
Cost of sales
(1,102)
(1,167)
Administrative expenses
(234)
(198)
Other operating income
287
255
Fair value movement on investment properties
438
(256)
Interest receivable
301
532
Interest payable
\u2013
\u2013
Taxation on ordinary activities
(116)
(192)
Profit after tax
798
293
Other comprehensive income
\u2013
\u2013
Total comprehensive income
798
293
Group\u2019s share of results of Joint Venture \u2013 47.62% (2024: 47.62%)
380
140
The consolidated net assets of Campmoss Property Company Limited and its subsidiary undertakings were:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current assets
Investment properties
13,718
13,206
Current assets
Inventory and work in progress
2,997
2,997
Trade and other receivables
406
505
Term deposits
1,000
3,064
Cash and cash equivalents
3,746
6,325
Total current assets
8,149
12,891
Total assets
21,867
26,097
Current liabilities
Trade and other payables
(1,280)
(1,074)
Non-current liabilities
Deferred taxation
(1,052)
(1,036)
Total liabilities
(2,332)
(2,110)
Net assets
19,535
23,987
Group\u2019s share of results of Joint Venture \u2013 47.62% (2024: 47.62%)
9,303
11,423
Investment properties are included at fair value based on Directors\u2019 valuations as at 30 September 2025. The fair value referred to above of \u00a313,718,000 (2024: \u00a313,206,000) is based on the unobservable inputs of net rental income and yield. The net rental income ranged between \u00a355,000 (2024: \u00a355,000) and \u00a3515,000 (2024: \u00a3489,000), and the initial yield ranged between 8.5% and 11.3% (2024: 8.5% and 11.2%). A decrease in net rental income or estimated future rent will result in a decrease in the fair value, whereas a decrease in the discount rate (yield) will result in an increase in fair value. There are interrelationships between these rates as they are partially determined by market rate conditions. A +1% change in yield would reduce the portfolio value by \u00a31,218,000 (2024: \u00a31,154,000), while a -1% change in yield would increase the portfolio value by \u00a31,483,000 (2024: \u00a31,400,000). A +/- 10% change in rent would increase/(decrease) the value of the portfolio by \u00a31,370,000 (2024: \u00a31,319,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-17": { "value": "15 INVESTMENTS
Shares in
joint Unlisted Listed
venture investments investments Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
At 30 September 2023
12,283
\u2013
778
13,061
Net change in investments at fair value through other
comprehensive income
\u2013
\u2013
(15)
(15)
Transferred during the year
\u2013
115
(115)
\u2013
Disposed during the year
\u2013
(99)
(99)
Share of profit of Joint Venture
140
\u2013
\u2013
140
At 30 September 2024
11,423
115
549
12,087
Net change in investments at fair value through other
comprehensive income
\u2013
\u2013
(14)
(14)
Disposed during the year
\u2013
(112)
(112)
Share of profit of Joint Venture
380
\u2013
\u2013
380
Dividend paid by Joint Venture
(2,500)
\u2013
\u2013
(2,500)
At 30 September 2025
9,303
115
423
9,841
Listed investments These include minority stakes in The Renewables Infrastructure Group Limited, and A2D Funding plc listed on The London Stock Exchange, ImmuPharma Plc and Galileo Resources plc, listed on AIM, and are designated as investments at fair value through other comprehensive income. Fair value has been assessed using Level 1 observable inputs being quoted share prices. Aquila Services Group Plc previously listed on The London Stock Exchange cancelled its listing in March 2024 and has been valued as a Level 3 investment at September 2025 using the price of the last date of trading and is shown as a transfer from listed to unlisted above. Joint Venture The Group owns 47.62% (2023: 47.62%) and J R Wollenberg owns 2.38% (2023: 2.38%) of the total issued ordinary share capital of \u00a31,050,000 of Campmoss Property Company Limited. Campmoss Property Company Limited was incorporated in England and Wales and has its registered office at 56 Station Road, Egham, Surrey, TW20 9LF. E R Goodwin owns directly 0.05% and is a connected party to 47.57% of the total issued ordinary share capital of \u00a31,050,000 of Campmoss Property Company Limited. The Campmoss Board comprises J R Wollenberg and E R Goodwin who jointly control Campmoss by virtue of the respective shareholdings and Joint Venture Agreement governing the way in which the Campmoss entities are controlled. The Board has therefore determined that it has joint control of Campmoss. The Group\u2019s share of the results of Campmoss Property Company Limited and its subsidiary undertakings for the year ended 30 September 2025 has been incorporated in the consolidated financial statements. The following figures have been derived from the financial statements of Campmoss Property Company Limited and those of its subsidiary undertaking for the year ended 30 September 2025. 15 INVESTMENTS CONTINUED The Joint Venture\u2019s consolidated results were:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Revenue
1,224
1,319
Cost of sales
(1,102)
(1,167)
Administrative expenses
(234)
(198)
Other operating income
287
255
Fair value movement on investment properties
438
(256)
Interest receivable
301
532
Interest payable
\u2013
\u2013
Taxation on ordinary activities
(116)
(192)
Profit after tax
798
293
Other comprehensive income
\u2013
\u2013
Total comprehensive income
798
293
Group\u2019s share of results of Joint Venture \u2013 47.62% (2024: 47.62%)
380
140
The consolidated net assets of Campmoss Property Company Limited and its subsidiary undertakings were:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Non-current assets
Investment properties
13,718
13,206
Current assets
Inventory and work in progress
2,997
2,997
Trade and other receivables
406
505
Term deposits
1,000
3,064
Cash and cash equivalents
3,746
6,325
Total current assets
8,149
12,891
Total assets
21,867
26,097
Current liabilities
Trade and other payables
(1,280)
(1,074)
Non-current liabilities
Deferred taxation
(1,052)
(1,036)
Total liabilities
(2,332)
(2,110)
Net assets
19,535
23,987
Group\u2019s share of results of Joint Venture \u2013 47.62% (2024: 47.62%)
9,303
11,423
Investment properties are included at fair value based on Directors\u2019 valuations as at 30 September 2025. The fair value referred to above of \u00a313,718,000 (2024: \u00a313,206,000) is based on the unobservable inputs of net rental income and yield. The net rental income ranged between \u00a355,000 (2024: \u00a355,000) and \u00a3515,000 (2024: \u00a3489,000), and the initial yield ranged between 8.5% and 11.3% (2024: 8.5% and 11.2%). A decrease in net rental income or estimated future rent will result in a decrease in the fair value, whereas a decrease in the discount rate (yield) will result in an increase in fair value. There are interrelationships between these rates as they are partially determined by market rate conditions. A +1% change in yield would reduce the portfolio value by \u00a31,218,000 (2024: \u00a31,154,000), while a -1% change in yield would increase the portfolio value by \u00a31,483,000 (2024: \u00a31,400,000). A +/- 10% change in rent would increase/(decrease) the value of the portfolio by \u00a31,370,000 (2024: \u00a31,319,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-18": { "value": "16 INVENTORY AND WORK IN PROGRESS
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Opening costs
722
715
Additions
1
7
723
722
This comprises development properties held for sale at The Windsor Business Centre. Expenses incurred on inventory and included in cost of sales were \u00a353,000 (2024: \u00a329,000).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-19": { "value": "17 TRADE AND OTHER RECEIVABLES
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Trade receivables
222
88
Other receivables
13
23
Prepayments and accrued income
351
206
586
317
The Group applies the IFRS 9 simplified approach to measuring expected credit losses (\u2018ECL\u2019) which uses lifetime expected loss allowance for all trade receivables. The expected loss rates are based on management assessment of historical losses from tenants which has been very low. Due to this, management believe there is no further credit risk provision required in excess of normal provision for doubtful receivables. See note 26.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-321": { "value": "
The Group applies the IFRS 9 simplified approach to measuring expected credit losses (\u2018ECL\u2019) which uses lifetime expected loss
allowance for all trade receivables. The expected loss rates are based on management assessment of historical losses from
tenants which has been very low. Due to this, management believe there is no further credit risk provision required in excess of
normal provision for doubtful receivables. See note 26.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-20": { "value": "18 TRADE AND OTHER PAYABLES
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Rents invoiced in advance
156
150
Trade creditors
8
34
Other taxes and social security
64
50
Other creditors
343
296
Accruals
81
57
652
587
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-21": { "value": "19 DEFERRED TAXATION
2025 2024
\u00a3\u2019000 \u00a3\u2019000
At beginning of year
77
77
(Credit)/debit for the year in the income statement
1
\u2013
At end of year
78
77
Provision has been made for deferred taxation as follows:
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Difference between accumulated depreciation and amortisation and capital allowances
78
77
Other temporary differences
\u2013
\u2013
Deferred tax liability
78
77
Deferred tax is estimated using an effective tax rate of 25% (2024: 25%).", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-322": { "value": "
20 SHARE CAPITAL
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Authorised
4,500,000
(2024: 4,500,000) ordinary shares of 20 pence each
900
900
Allotted, called up and fully paid
At 30 September 2024 1,037,776 (30 September 2023: 1,053,810) ordinary shares of 20 pence each
208
210
Cancelled during the year 33,356 (2024: 16,034) ordinary shares of 20 pence each
(7)
(2)
At 30 September 2025 1,004,420 (30 September 2024: 1,037,776) ordinary shares of 20 pence each
201
208
The total number of ordinary shares under option is nil (2024: nil).
Ordinary shares have a par value of 20p. They entitle the holder to participate in dividends, and to share in the proceeds of
winding up the company in proportion to the number of and amounts paid on the shares held.
On a show of hands every holder of ordinary shares present at a meeting, in person or by proxy, is entitled to one vote, and on
a poll each share is entitled to one vote.
The company has a limited amount of authorised capital as shown above.
Capital management
The Board\u2019s objectives when managing capital are to maintain a balance between providing shareholders with an adequate
return by means of a progressive dividend policy whilst ensuring the security of the Group supported by a sound capital
structure. In order to maintain what the Directors consider is the optimal capital structure, the Group may adjust its dividend
policy, issue new shares or return capital to shareholders.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-22": { "value": "20 SHARE CAPITAL
2025 2024
\u00a3\u2019000 \u00a3\u2019000
Authorised
4,500,000
(2024: 4,500,000) ordinary shares of 20 pence each
900
900
Allotted, called up and fully paid
At 30 September 2024 1,037,776 (30 September 2023: 1,053,810) ordinary shares of 20 pence each
208
210
Cancelled during the year 33,356 (2024: 16,034) ordinary shares of 20 pence each
(7)
(2)
At 30 September 2025 1,004,420 (30 September 2024: 1,037,776) ordinary shares of 20 pence each
201
208
The total number of ordinary shares under option is nil (2024: nil). Ordinary shares have a par value of 20p. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. On a show of hands every holder of ordinary shares present at a meeting, in person or by proxy, is entitled to one vote, and on a poll each share is entitled to one vote. The company has a limited amount of authorised capital as shown above. Capital management The Board\u2019s objectives when managing capital are to maintain a balance between providing shareholders with an adequate return by means of a progressive dividend policy whilst ensuring the security of the Group supported by a sound capital structure. In order to maintain what the Directors consider is the optimal capital structure, the Group may adjust its dividend policy, issue new shares or return capital to shareholders. 21 OTHER RESERVES
Equity Own use Capital
investments property redemption Capital Merger
at FVOCI reserve reserve reserve reserve Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
At 30 September 2023 and 1 October 2023
(110)
76
544
30
1,869
2,409
Purchase of own shares
\u2013
\u2013
2
\u2013
\u2013
2
Fair value of other properties
\u2013
(5)
\u2013
\u2013
\u2013
(5)
Net change in fair value
(15)
\u2013
\u2013
\u2013
\u2013
(15)
At 30 September 2024
(125)
71
546
30
1,869
2,391
Purchase of own shares
\u2013
\u2013
7
\u2013
\u2013
7
Net change in fair value
(14)
\u2013
\u2013
\u2013
\u2013
(14)
At 30 September 2024
(139)
71
553
30
1,869
2,384
Equity investments at fair value through other comprehensive income reserve relates to the change in fair value of the Group\u2019s listed investments portfolio. The capital redemption reserve arises from the transfer from share capital of the nominal value of shares purchased for cancellation. The capital and merger reserves arise from the acquisition of subsidiaries. 22 INVESTMENT PROPERTY FAIR VALUE RESERVE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
At beginning of year
2,170
2,193
Transfer from retained earnings on fair value movement in the year - Cardiff
(5)
(23)
Deferred tax movement
\u2013
\u2013
At end of year
2,165
2,170
The investment property fair value reserve represents surpluses and deficits arising on fair value movements of the Group\u2019s properties, including our share of Campmoss Group, our 47.62% Joint Venture. This reserve comprises unrealised profits and losses and is not available for distribution until realised through sale.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-349": { "value": "Capital management The Board\u2019s objectives when managing capital are to maintain a balance between providing shareholders with an adequate return by means of a progressive dividend policy whilst ensuring the security of the Group supported by a sound capital structure. In order to maintain what the Directors consider is the optimal capital structure, the Group may adjust its dividend policy, issue new shares or return capital to shareholders. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-323": { "value": "
21 OTHER RESERVES
Equity Own use Capital
investments property redemption Capital Merger
at FVOCI reserve reserve reserve reserve Total
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
At 30 September 2023 and 1 October 2023
(110)
76
544
30
1,869
2,409
Purchase of own shares
\u2013
\u2013
2
\u2013
\u2013
2
Fair value of other properties
\u2013
(5)
\u2013
\u2013
\u2013
(5)
Net change in fair value
(15)
\u2013
\u2013
\u2013
\u2013
(15)
At 30 September 2024
(125)
71
546
30
1,869
2,391
Purchase of own shares
\u2013
\u2013
7
\u2013
\u2013
7
Net change in fair value
(14)
\u2013
\u2013
\u2013
\u2013
(14)
At 30 September 2024
(139)
71
553
30
1,869
2,384
Equity investments at fair value through other comprehensive income reserve relates to the change in fair value of the Group\u2019s
listed investments portfolio. The capital redemption reserve arises from the transfer from share capital of the nominal value of
shares purchased for cancellation. The capital and merger reserves arise from the acquisition of subsidiaries.
22 INVESTMENT PROPERTY FAIR VALUE RESERVE
2025 2024
\u00a3\u2019000 \u00a3\u2019000
At beginning of year
2,170
2,193
Transfer from retained earnings on fair value movement in the year - Cardiff
(5)
(23)
Deferred tax movement
\u2013
\u2013
At end of year
2,165
2,170
The investment property fair value reserve represents surpluses and deficits arising on fair value movements of the Group\u2019s
properties, including our share of Campmoss Group, our 47.62% Joint Venture. This reserve comprises unrealised profits and
losses and is not available for distribution until realised through sale.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-324": { "value": "
23 COMMITMENTS
Expenditure on development and investment properties
There were nil commitments under contract at 30 September 2025 (2024: nil).
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-23": { "value": "23 COMMITMENTS Expenditure on development and investment properties There were nil commitments under contract at 30 September 2025 (2024: nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-24": { "value": "25 RELATED PARTY TRANSACTIONS During the year the Company entered into the following transactions with related parties:
Balance owed by/(to)
related party at
Value 30 September
2025 2024 2025 2024
Party
Nature of transaction
\u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000 \u00a3\u2019000
Campmoss Property Company Management fees received
Limited
by the Company
560
547
149
2
Consultancy fees received by
J R Wollenberg (Director)
60
60
60
30
D M Joseph
Director\u2019s salary paid
3
3
\u2013
\u2013
Campmoss Property Company Limited is a Company in which J Richard Wollenberg is a Director and both he and the Company are shareholders. Derek Joseph is a Non-Executive Director of First Choice Estates plc, a wholly owned subsidiary of the Company. Details relating to the shareholdings and remuneration of key management personnel are set out in the Directors\u2019 Report on page 18 and note 9 on page 48. 27 ULTIMATE CONTROLLING PARTY The ultimate controlling party is JR Wollenberg.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-25": { "value": "26 FINANCIAL INSTRUMENTS The Group has exposure to credit risk, liquidity risk and market risk. This note presents information about the Group\u2019s exposure to these risks, along with the Group\u2019s objectives, processes and policies for managing the risks. Credit risk Credit risk is the risk of financial loss for the Group if a client or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Group\u2019s receivables from clients, amounts due from the Joint Venture and monies on deposit with financial institutions. The Group has a credit policy in place and credit risk is monitored by the Board on an ongoing basis. Credit evaluations are carried out on all new tenants before credit is granted above certain thresholds. There is a spread of risks among a number of tenants with no significant concentration of risk with any one tenant. The Group establishes an allowance for impairment in respect of trade receivables where there is any doubt over recoverability. The Group has significant monies on deposit at the year end, largely in short term treasury deposits. The Group\u2019s policy is to maximise interest income on these cash deposits whilst credit risk is mitigated through placing cash with leading highly rated financial institutions. The carrying amount of financial assets represents the maximum exposure to credit risk as follows:
2025 2024
\u00a3000 \u00a3000
Cash and cash equivalents
10,496
2,014
Term deposits
4,032
10,235
Trade and other receivables
235
111
Listed investments
423
549
15,186
12,909
At 30 September 2025, the Group had \u00a314,528,000 (2024: \u00a312,249,000) deposited with banks and financial institutions of which: \u00a310,496,000 (2024: \u00a32,014,000) is available for withdrawal in less than 30 days; \u00a34,032,000 (2024: \u00a310,235,000) is available for withdrawal in 90-180 days. As shown in the table above, the amounts available for withdrawal in over 90 days are classed as term deposits. All financial assets are sterling denominated. 26 FINANCIAL INSTRUMENTS CONTINUED The ageing of trade receivables and other receivables along with the associated provision at the year-end was:
2025
2024
Gross Provision Gross Provision
\u00a3000 \u00a3000 \u00a3000 \u00a3000
Not past due
130
(2)
84
\u2013
Past due 31-90 days
96
(3)
4
\u2013
Past due 90 days
2
(1)
\u2013
\u2013
228
(6)
88
\u2013
The movement in the provision during the year was as follows:
At beginning of year
\u2013
34
Amounts written back
\u2013
(34)
Provided in year
6
\u2013
At end of year
6
\u2013
Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s approach to managing liquidity is to ensure, by preparing and regularly reviewing cash flow forecasts, that as far as possible, there will always be adequate liquidity to meet its liabilities as they fall due, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. In respect of cash deposits, the carrying value approximates to fair value because of the short maturity of the deposits. Interest rates are floating and based on the base rate. There is also no difference between the fair value of other financial assets and financial liabilities and their carrying value in the balance sheet. The Group\u2019s financial liabilities comprise trade creditors and other creditors amounting to \u00a3507,000 (2024: \u00a3480,000) and are all repayable within one year and are non-interest bearing. Banking facilities The Company does not have loan or overdraft facilities. Sufficient cash resources are available to the Group to complete the current maintenance and development programme. The Board will keep this position under review. Market risk Market risk is the risk that changes in market prices such as currency rates, interest rates and stock market prices will affect the Group\u2019s results. This applies to the Group\u2019s listed investment portfolio which are a mix of AIM listed securities and retail bonds. The Group\u2019s objective is to manage and control market risk within suitable parameters. The Group\u2019s listed investments are valued at \u00a3423,000 (2024: \u00a3549,000), a 10% fall in quoted prices would reduce the value of investments by \u00a342,300 (2024: \u00a354,900). Currency risk All of the Group\u2019s transactions are denominated in sterling. Accordingly, the Group has no direct exposure to exchange rate fluctuations. Furthermore, the Group does not trade in derivatives. Interest rate risk The Group does not undertake any hedging activity in this area. The main element of interest rate risk involves sterling deposits which are placed on a fixed rate deposit.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-325": { "value": "
Credit risk
Credit risk is the risk of financial loss for the Group if a client or counterparty to a financial instrument fails to meet its
contractual obligations, and arises principally from the Group\u2019s receivables from clients, amounts due from the Joint Venture and
monies on deposit with financial institutions.
The Group has a credit policy in place and credit risk is monitored by the Board on an ongoing basis. Credit evaluations are
carried out on all new tenants before credit is granted above certain thresholds. There is a spread of risks among a number of
tenants with no significant concentration of risk with any one tenant. The Group establishes an allowance for impairment in
respect of trade receivables where there is any doubt over recoverability.
The Group has significant monies on deposit at the year end, largely in short term treasury deposits. The Group\u2019s policy is to
maximise interest income on these cash deposits whilst credit risk is mitigated through placing cash with leading highly rated
financial institutions.
The carrying amount of financial assets represents the maximum exposure to credit risk as follows:
2025 2024
\u00a3000 \u00a3000
Cash and cash equivalents
10,496
2,014
Term deposits
4,032
10,235
Trade and other receivables
235
111
Listed investments
423
549
15,186
12,909
At 30 September 2025, the Group had \u00a314,528,000 (2024: \u00a312,249,000) deposited with banks and financial institutions of
which: \u00a310,496,000 (2024: \u00a32,014,000) is available for withdrawal in less than 30 days; \u00a34,032,000 (2024: \u00a310,235,000) is
available for withdrawal in 90-180 days. As shown in the table above, the amounts available for withdrawal in over 90 days are
classed as term deposits.
All financial assets are sterling denominated.
The ageing of trade receivables and other receivables along with the associated provision at the year-end was:
2025
2024
Gross Provision Gross Provision
\u00a3000 \u00a3000 \u00a3000 \u00a3000
Not past due
130
(2)
84
\u2013
Past due 31-90 days
96
(3)
4
\u2013
Past due 90 days
2
(1)
\u2013
\u2013
228
(6)
88
\u2013
The movement in the provision during the year was as follows:
At beginning of year
\u2013
34
Amounts written back
\u2013
(34)
Provided in year
6
\u2013
At end of year
6
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-326": { "value": "
Liquidity risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s approach
to managing liquidity is to ensure, by preparing and regularly reviewing cash flow forecasts, that as far as possible, there will
always be adequate liquidity to meet its liabilities as they fall due, without incurring unacceptable losses or risking damage to
the Group\u2019s reputation.
In respect of cash deposits, the carrying value approximates to fair value because of the short maturity of the deposits. Interest
rates are floating and based on the base rate. There is also no difference between the fair value of other financial assets and
financial liabilities and their carrying value in the balance sheet.
The Group\u2019s financial liabilities comprise trade creditors and other creditors amounting to \u00a3507,000 (2024: \u00a3480,000) and are all
repayable within one year and are non-interest bearing.
Banking facilities
The Company does not have loan or overdraft facilities. Sufficient cash resources are available to the Group to complete the
current maintenance and development programme. The Board will keep this position under review.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-327": { "value": "
Market risk
Market risk is the risk that changes in market prices such as currency rates, interest rates and stock market prices will affect the
Group\u2019s results. This applies to the Group\u2019s listed investment portfolio which are a mix of AIM listed securities and retail bonds.
The Group\u2019s objective is to manage and control market risk within suitable parameters.
The Group\u2019s listed investments are valued at \u00a3423,000 (2024: \u00a3549,000), a 10% fall in quoted prices would reduce the value of
investments by \u00a342,300 (2024: \u00a354,900).
Currency risk
All of the Group\u2019s transactions are denominated in sterling. Accordingly, the Group has no direct exposure to exchange rate
fluctuations. Furthermore, the Group does not trade in derivatives.
Interest rate risk
The Group does not undertake any hedging activity in this area. The main element of interest rate risk involves sterling deposits
which are placed on a fixed rate deposit.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-26": { "value": "28 POST BALANCE SHEET EVENTS The Priory, Burnham an investment property held by our Joint Venture had planning permission granted in early October 2025 for a Care Home. Subsequently Campmoss has exchanged a conditional contract for the freehold sale. It is expected the conditions for completion will be met over the next 4-6 months.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-27": { "value": "UK", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800GE3FA4C52C1N05", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } } } }