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"value": "The Group\u2019s focus is on manufacturing within two sectors, Mechanical Engineering and RefractoryEngineering, and through this division of our manufacturing activities, our overseas business facilitiesand our global sales and marketing activities, the Group benefits from market diversity. Further detailsof our business and products are shown on our website www.goodwin.co.uk.",
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"value": "Details of individual emoluments and compensation \u2013 auditedYear ended 30th April, 2024Single Total Figure TableSalaryBenefitsNon-ExecPensionTotalin kindDirector\u2019scontrib-feesutions\u00a3\u2019000\u00a3\u2019000\u00a3\u2018000\u00a3\u2019000\u00a3\u2019000M. S. Goodwin\u2026\u2026\u2026\u2026\u2026\u2026\u20264305--435S. R. Goodwin\u2026\u2026\u2026\u2026\u2026\u2026\u20264305--435T. J. W. Goodwin \u2026\u2026\u2026\u2026\u2026\u2026\u20263015-8314B. R. E. Goodwin \u2026\u2026\u2026\u2026\u2026\u2026\u20263085-8321N. Brown\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202619812-6216J. E. Kelly\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026--83-83Total\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,6673283221,804Year ended 30th April, 2023Single Total Figure TableSalaryBenefitsNon-ExecPensionTotalin kindDirector\u2019scontrib-feesutions\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000M. S. Goodwin\u2026\u2026\u2026\u2026\u2026\u2026\u20263995-2406S. R. Goodwin\u2026\u2026\u2026\u2026\u2026\u2026\u20263995-2406T. J. W. Goodwin \u2026\u2026\u2026\u2026\u2026\u2026\u20262805-8293J. Connolly (retired on 31st March, 2023)\u2026\u20262381-7246B. R. E. Goodwin \u2026\u2026\u2026\u2026\u2026\u2026\u20262565-8269N. Brown\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202618411-6201J. E. Kelly\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026--78-78Total\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,7563278331,899Benefits in kind consist of the provision of a fully expensed car, a cash alternative scheme, healthcare insurance or otherservices.The employer\u2019s national insurance costs relating to the Directors\u2019 remuneration amounted to \u00a3227,000 (2023: \u00a3250,000).",
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"value": "The Board has taken the decision to present the statutory reporting of gross profit to allocate costs, which align moreappropriately with the Group\u2019s operational structure and how it is calculated within the Group\u2019s management accountsto ensure that the end user of the statutory accounts can review the financial performance of the Group on the samebasis as the Board. For further details please refer to the \u201cBusiness Diversity and Performance\u201d section on page 9, andnote 5 on page 66.",
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}
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"unit": "iso4217:GBP"
}
},
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}
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"entity": "scheme:213800N4T1NMSJ57B322",
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"entity": "scheme:213800N4T1NMSJ57B322",
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"entity": "scheme:213800N4T1NMSJ57B322",
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"value": "19661000",
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"entity": "scheme:213800N4T1NMSJ57B322",
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"unit": "iso4217:GBP"
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},
"f26842": {
"value": "Goodwin PLC (the \u201cCompany\u201d) is incorporated in England and Wales.",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f26846": {
"value": "The Group financial statements consolidate those of the Company and its subsidiaries (together referred to as the\u201cGroup\u201d) and equity account the Group\u2019s interest in associates.Basis of consolidationSubsidiaries are entities controlled by the Group. Control exists when the Group has the power, directly or indirectly, togovern the financial and operating policies of an entity so as to obtain benefits from its activities. The Group controls anentity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability toaffect those returns through its power over the entity. The financial statements of subsidiaries are included in theconsolidated financial statements from the date that control commences until the date that control ceases.Basis of consolidation (continued)Associates are those entities in which the Group has significant influence, but not control, over the financial andoperating policies. Significant influence is presumed to exist when the Group holds between 20 and 50 percent of thevoting power of another entity. Associates are accounted for using the equity method and are initially recognised atcost. The Group's investment includes goodwill identified on acquisition, net of any accumulated impairment losses.The consolidated financial statements include the Group's share of the total recognised income and expense andequity movements of equity accounted investees, from the date that significant influence commences until the date thatsignificant influence ceases. When the Group's share of losses exceeds its interest in an equity accounted investee,the Group's carrying amount is reduced to nil and recognition of further losses is discontinued except to the extent thatthe Group has incurred legal or constructive obligations or made payments on behalf of an investee.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f26849": {
"value": "he Group financial statements consolidate those of the Company and its subsidiaries (together referred to as the\u201cGroup\u201d) and equity account the Group\u2019s interest in associates. The parent Company financial statements presentinformation about the Company as a separate entity and not about its Group.The Group\u2019s financial statements have been prepared in accordance with UK Company Law and UK adoptedInternational Accounting Standards (IAS) and interpretations issued by the IFRS Interpretations Committee (IFRS IC)applicable to companies reporting under UK adopted IFRS.The Company has elected to prepare its financial statements in accordance with Financial Reporting Standard (FRS)101 issued in the UK. These are presented on pages 92 to 104.The accounting policies set out below have been applied consistently to all periods presented in these Group financialstatements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f26859": {
"value": "The Group\u2019s financial statements have been prepared in accordance with UK Company Law and UK adoptedInternational Accounting Standards (IAS) and interpretations issued by the IFRS Interpretations Committee (IFRS IC)applicable to companies reporting under UK adopted IFRS.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f26884": {
"value": "Going concernThe Directors, after having reviewed the Group forecasts and possible challenges that may occur over short to mediumterm, are confident that the Group has adequate resources to continue to operate for at least twelve months from thedate that these financial statements are approved and have continued to adopt the going concern principle in preparingthe financial statements.As at 30th April 2024, the Group\u2019s gearing ratio stood at 35.1% (2023: 26.3%) against a substantial shareholders'net worth of \u00a3122 million (2023: \u00a3125 million). The retained reserves of the Group put it in a strong position to deal withany material unforeseen adverse issues that may occur and have an impact on the Group\u2019s operations.As part of the going concern process, the Group forecasts are stress tested by being subject to a number of severe butconceivable financial challenges to ensure that the Group finances remain robust throughout the period being tested.The stress test model begins with the Group forecasts, that have been consolidated from the individual forecastsgenerated by the Directors of each of the subsidiaries and reflects their specific knowledge of their business and themarkets within which they operate, to ensure that the forecasts that they produce reflect the market conditions, thebusiness strategy and expected outlook. Each of these subsidiary level forecasts is then reviewed, challenged andapproved by the relevant Divisional Managing Director, who is immersed in each of these businesses and knows andunderstands each of their markets. As the Group is so diverse, with two divisions in different sectors and multipledifferent products within each division, several stress test events are used to reduce the pre-tax profit forecasts byreducing revenues and consequently the pre-tax profit. Due to the diversity of the Group, it is feasible that one or twoevents could take place, but it is highly improbable that all the stress test events would occur at the same time. Thestress tests implemented reduced revenues and consequently pre-tax profits, which for these stress tests implementedreduced pre-tax profit by a combined amount of 44%, without reducing the discretionary capital expenditureprogramme, maintaining overheads at their current expected levels, maintaining the dividend policy and utilising thefinance facilities at the same amounts that will be in place twelve months from the signing of these accounts. Theresults of the stress test modelling did not highlight any going concern issues, breaches of covenants or requirementsfor any further financing facilities in addition to those currently in place at the year end. Post year end, the Group hasrenewed one of its Revolving Credit Facilities, that was due to expire, for a four-year term.Whilst our carrying values of trade debtors and contract assets are significant, we see little risk here in terms ofrecovery due to the quality of the customers that the Group contracts with. Where possible, we credit insure themajority of our trade debtors and our pre-credit risk (work in progress), and for significant contracts where creditinsurance is not available we ensure, where possible, that those contracts are backed by letters of credit or cashpositive milestone payments.As discussed elsewhere within these accounts, the Mechanical Engineering order book remains high and theRefractory Engineering segment continues to be buoyant.The Directors are confident that the Group and Company will have sufficient funds to continue to meet their liabilities asthey fall due for at least twelve months from the date of approval of the financial statements and therefore haveprepared the financial statements on a going concern basis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27041": {
"value": "Foreign currencyThe functional and presentational currency of the Group is Pound Sterling (\u00a3). Where foreign currency transactions arehedged, the transactions are recorded at their hedged rate. All other transactions in foreign currencies are translatedinto the respective functional currencies of the Group entities at the foreign exchange rate ruling at the date of thetransaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translatedat the foreign exchange rate ruling at that date. Foreign exchange movements associated with hedged transactions arerecognised in the cash flow hedge reserve, whilst non-hedged foreign exchange differences arising on translation arerecognised in the statement of profit or loss within operating profit.The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on consolidation,are translated to Sterling at foreign exchange rates ruling at the balance sheet date. The revenues and expenses offoreign operations are translated at an average rate for the period where this rate approximates to the foreignexchange rates ruling at the dates of the transactions.Exchange differences arising from the translation of foreign operations are taken directly to the translation reserve.They are released into the statement of profit or loss upon disposal of the foreign operation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27074": {
"value": "New IFRS standards and interpretations adopted during 2023 / 2024 TheIASB and IFRIC issued the following amendments:\u2022\u2022\u2022\u2022Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure ofAccounting Policies \u2013 (effective for periods commencing on or after 1st January 2023).Amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors \u2018Definition of AccountingEstimates\u2019 \u2013 (effective for periods commencing on or after 1st January 2023).Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a SingleTransaction \u2013 (effective for periods commencing on or after 1st January 2023).Amendments to IAS 12 Income Taxes: International Tax Reform - Pillar Two Model Rules (effective for periodscommencing on or after 1st January 2023).The implementation of these amendments has not had a material impact on the Group\u2019s financial statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27124": {
"value": "New IFRS standards and interpretations not adoptedAmendments to existing standards or new standards and interpretations that have been issued but are not yet effectiveand have not been adopted by the Group are listed below:\u2022\u2022Amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-currentand Classification of Liabilities as Current or Non-current \u2013 Deferral of Effective Date \u2013 (effective for periodscommencing on or after 1st January 2024).Amendments to IAS 1 Presentation of Financial Statements: Non-current liabilities with covenants \u2013 (effective forperiods commencing on or after 1st January 2024).The Group does not expect that any standards, amendments or interpretations issued by the IASB, but not yeteffective, will have a material impact on the financial statements once adopted.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27164": {
"value": "RevenueRevenue is recognised when a customer obtains control of the goods or services i.e. upon the satisfaction of aperformance obligation. Judgement is required to determine the timing of the transfer of control, and whether it is at apoint in time or over time. Where a contract contains several performance obligations then the contract is unbundledand each performance obligation is dealt with separately.Standard inventory product lines and consumablesTypically applies to the sale of slurry pumps within the Mechanical Engineering Division and to the whole of theGroup\u2019s Refractory Engineering Division. The revenue here relates to standard products manufactured for sale. Theperformance obligation is satisfied and revenue recognised at the point when customers obtainRevenue (continued)control of the goods in accordance with the International Commercial (INCO) terms agreed. There are also bill and holdarrangements, where control passes to the customer once the customer confirms that the job has been completed, butwhere the goods are yet to be collected and remain at the Company premises.Minimum period contracts for the provision of goods and servicesPredominantly the supply of broadband and related services under minimum term contracts. Performance obligationsare satisfied over time and revenue is recognised equally over the term of the contract.Engineered bespoke products \u2013 performance obligations satisfied over timeTypically applies to the Group\u2019s Mechanical Engineering Division and covers sales orders which are customerbespoke, and have a cancel for convenience clause. This clause then permits the Group subsidiary to claim profit asthe project progresses over time to completion and if the customer were to trigger the cancel for convenience clausewithin the contract, claim profit from the customer to that point in time. In such cases, the performance obligations aretreated as satisfied over time (i.e. as the contract progresses) and revenue is taken based on the percentagecompletion of the contract by the creation of a contract asset. Work in progress is eliminated and replaced by acontract asset. Measuring progress requires judgement as to the stage of completion of each job, and the production offorecasts of costs to complete, which contain allowances for technical risks and inherent uncertainties. The inputmethod is considered to be the most appropriate, because costs are the significant indicator of the job performanceand expected contract profitability. Using the input method, costs to date are factual and based on job cost records. Asjobs progress through the factories, the cost estimate sheets, generated at order placement, are adjusted for knowntime-based or commodity-based variances. The cost estimate sheets are the source for the calculation of the totalestimated costs on a job. At both senior and middle management level, there is a high level of continuity and expertiseto interrogate the costings and so arrive at an appropriate assessment of the total costs on a job, and to then determinethe percentage of completion for each contract. The contracts within the Group do not include variable consideration.Contract modificationsWhere the Group has modifications or variations to a contract, then these are included in the contract calculations onlywhen there is a high probability that they are certain to occur, which the Group considers to be when there is a signedagreement in place.Engineered bespoke products \u2013 performance obligations satisfied at a point in timeTypically applies to the Group\u2019s Mechanical Engineering segment and covers sales orders which are customerbespoke, but permit the Group subsidiary to claim profit only on completion of the project or only the costs incurred todate in the event the customer triggers the cancel for convenience clause within the contract. In such cases, theperformance obligation is deemed to be met and revenue taken as order lines are shipped in accordance with therelevant shipping terms or via a bill and hold arrangement, whereby control passes to the customer, once the customerconfirms that the job has been completed, but where the goods are yet to be collected, and remain at the Companypremises.Where the contract period is less that one year, the incremental costs of winning a contract are recognised as anexpense as they are incurred.Contract assets / contract liabilitiesContract assets represent the Group\u2019s rights to consideration for work completed but not invoiced at the reporting datefor bespoke product contracts where, as part of the contract terms, there is a termination for convenience clause which,if invoked, allows the Group company to charge for profit earned to date. Contract assets are transferred to receivableswhen the rights to consideration become unconditional, which is generally when the Group invoices the customer.Where payments are received in advance and exceed the costs incurred in constructing the asset together withforecast margin earned, the balances are disclosed as contract liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27316": {
"value": "Employment costsPension costsThe Group contributes to a defined contribution pension scheme for UK employees under an Auto Enrolment Pensionarrangement as required by Government legislation. The assets of the scheme are held in independently administeredfunds. Group pension costs are charged to the statement of profit or loss in the year for which contributions arepayable.Contributions to the schemes are made on a monthly basis and at the end of the financial year there were one month\u2019scontributions outstanding, which were paid in the following month.Termination costsEmployee termination costs are expended in the profit and loss figures in a year as soon as the expense is known andis certain.Share-based payment transactionsShare-based payments arrangements, in which the Group receives goods or services as consideration for its ownequity instruments, are accounted for as equity-settled share-based payment transactions, regardless of how the equityinstruments are obtained by the Group.Employments costs (continued)The grant date fair value of share-based payment awards granted to employees is recognised as an expense, with acorresponding increase in equity, over the period in which the employees become unconditionally entitled to theawards. The fair value of the awards is measured using an option valuation model, taking into account the terms andconditions upon which the awards were granted.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27393": {
"value": "Financial income and costsFinancial expenses comprise interest payable (together with the amortisation of any facility arrangement fees) andinterest on lease liabilities using the effective interest method. Borrowing costs that are directly attributable to theacquisition, construction or production of an asset that takes a substantial time to be prepared for use are capitalisedas part of the cost of that asset. Interest income and interest payable is recognised in the statement of profit or loss asit accrues.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27408": {
"value": "TaxationTax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the statement of profit orloss except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity.Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantivelyenacted at the balance sheet date, and any adjustment to tax payable in respect of previous years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27422": {
"value": "Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financialreporting purposes and the amounts used for taxation purposes. The following temporary differences are not providedfor: the initial recognition of goodwill, the initial recognition of assets or liabilities that affect neither accounting nortaxable profit other than in a business combination, and differences relating to investments in subsidiaries to the extentthat they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on theexpected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted orsubstantively 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 availableagainst which the asset can be utilised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27443": {
"value": "Financial instrumentsMeasurementTrade and other receivables, which do not contain a significant financing component, are measured, initially, at thetransaction price. All other financial assets and liabilities are measured at fair value, on initial recognition.Non-derivative financial assets are measured subsequently at amortised cost if the objective is to hold them tocollect contractual cash flows and their contractual terms include cash flows on specified dates, which are paymentsof principal and interest.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27446": {
"value": "inancial instrumentsMeasurementTrade and other receivables, which do not contain a significant financing component, are measured, initially, at thetransaction price. All other financial assets and liabilities are measured at fair value, on initial recognition.Non-derivative financial assets are measured subsequently at amortised cost if the objective is to hold them tocollect contractual cash flows and their contractual terms include cash flows on specified dates, which are paymentsof principal and interest.ImpairmentThe Group has elected to measure loss allowances for trade receivables and contract assets at an amount equal tolifetime expected credit losses (ECLs). Specific impairments are made when there is a known impairment needagainst trade receivables and contract assets. When estimating ECLs, the Group assesses reasonable, relevantand supportable information, which does not require undue cost or effort to produce. This includes quantitative andqualitative information and analysis, incorporating historical experience, informed credit assessments and forward-looking information. Loss allowances are deducted from the gross carrying amount of the assets. Where material,impairment losses related to trade and other receivables, including contract assets, are disclosed separately in thestatement of profit or loss.Principal non-derivative financial assetsTrade receivablesTrade receivables are amounts due from customers for goods sold or services performed in the ordinary course ofbusiness. They are recognised initially at the amount of consideration that is unconditional. Trade receivables areheld with the intention of collecting the contractual cash flows and are measured subsequently, therefore, atamortised cost.Other financial assetsOther financial assets principally comprise short-term balances, which include sales taxes repayable to the Group.After being recognised initially at fair value, other receivables are measured, subsequently, at amortised cost. Thecarrying amount of other receivables is considered to be a reasonable approximation of their fair value.Cash and cash equivalentsCash and cash equivalents comprise cash at bank and in hand, together with cash deposits with an original maturityof three months or less.Bank borrowingsInterest-bearing bank loans and overdrafts are measured initially at their fair value less attributable transactioncosts. They are carried, subsequently, at amortised cost and finance charges are recognised in the statement ofprofit or loss over the contract term, using an effective rate of interest.Trade and other payablesTrade and other payables are recognised initially at fair value, and are subsequently reported at amortised cost.Derivative financial assets and liabilitiesDerivative financial assets and liabilities are recognised at fair value. The fair value of forward foreign exchangecontracts is equal to the present value of the difference between the contractual forward price and the currentforward price for the residual maturity of the contract adjusted for counterparty credit risk. The recognition of thegain or loss on re-measuring to fair value those forward foreign exchange contracts, which are used for hedging, isoutlined below; for other forward exchange contracts and the interest rate swap derivative, the gain or loss isrecognised in the profit or loss.Fair value derivationIFRS 7 requires that the classification of financial instruments at fair value be determined by reference to the sourceof inputs used to derive the fair value. This classification uses the following three-level hierarchy:Level 1 \u2014 quoted prices (unadjusted) in active markets for identical assets or liabilities;Level 2 \u2014 inputs other than quoted prices included within Level 1 that are observable for the asset or liability, eitherdirectly (i.e. as prices) or indirectly (i.e. derived from prices);Level 3 \u2014 inputs for the asset or liability that are not based on observable market data (unobservable inputs).The fair value of derivative financial assets and liabilities is derived using level 2 inputs. As at the year-end, theGroup held currency derivatives and an interest rate swap derivative. For the currency derivatives, the valuationsare based on the period end currency rates, as adjusted for the forward points to maturity, the time value of moneyand the banks\u2019 assessed credit risk and margin. For the interest rate swap derivative, the valuation is arrived at bycomparing the forward interest curve as at 30th April, 2024 out to maturity against our fixed swap rate. The result isthen discounted for the time value of money and adjusted for credit risk and margin.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27512": {
"value": "Cash and cash equivalentsCash and cash equivalents comprise cash at bank and in hand, together with cash deposits with an original maturityof three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27555": {
"value": "Bank borrowingsInterest-bearing bank loans and overdrafts are measured initially at their fair value less attributable transactioncosts. They are carried, subsequently, at amortised cost and finance charges are recognised in the statement ofprofit or loss over the contract term, using an effective rate of interest.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27621": {
"value": "Cash flow hedgesWhere a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised assetor liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financialinstrument is recognised directly in the hedging reserve. Our hedge relationships are aligned with our risk managementobjectives and strategy, resulting in a more qualitative and forward-looking approach in ensuring hedge effectiveness.These hedging arrangements have been entered into to mitigate foreign currency exchange risk arising from certainhighly probable sales and purchases transactions denominated in foreign currencies.For cash flow hedges, the associated cumulative gain or loss on the relevant derivative financial instrument is removedfrom equity and recognised in the statement of profit or loss in the same period or periods during which the hedgedforecast transaction affects the statement of profit or loss. Any identified ineffective portion of the hedge is recognisedimmediately in the statement of profit or loss. Until 30th April, 2023, only the change in spot rate was designated as thehedging instrument, with the change in fair value relating to forward points being reported separately as deferred costsof hedging within other comprehensive income as permitted by IFRS 9. From 1st May, 2023, the full value of thechange in fair value is designated as the hedging instrument and taken to the cash flow hedge reserve.Where a derivative financial instrument is not hedge accounted, all changes in fair value are recognised immediately inprofit or loss.When a hedging instrument expires or is sold, terminated or exercised, or the Group revokes designation of the hedgerelationship but the hedged forecast transaction is still expected to occur, the cumulative gain or loss at that pointremains in equity and is recognised in accordance with the above policy when the transaction occurs. If the cash flowhedge transaction is no longer expected to take place, the cumulative unrealised gain or loss recognised in equity isrecognised in the statement of profit or loss immediately, within administration expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27669": {
"value": "Property, plant and equipmentProperty, plant and equipment are stated at cost less accumulated depreciation and impairment losses.Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separateitems of property, plant and equipment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27711": {
"value": "Depreciation is charged to the statement of profit or loss over the estimated useful lives of each part of an item ofproperty, plant and equipment on the following bases:\u2022 Freehold land\u2026\u2026\u2026\u2026Nil\u2022 Freehold buildings \u2026\u2026\u2026\u202625 \u2013 50 years on reducing balance or cost\u2022 Leasehold property\u2026\u2026\u2026over period of lease\u2022 Plant and machinery\u2026\u2026\u20264\u201320 years on reducing balance or cost\u2022 Motor vehicles\u2026\u2026\u2026\u20264\u20137 years on reducing balance or cost\u2022 Tooling\u2026\u2026\u2026\u2026\u2026over estimated production life\u2022 Other equipment\u2026\u2026\u2026\u20264\u20137 years on reducing balance or cost\u2022 Assets in the course of construction\u2026NilBefore being brought into use, assets are assessed individually to determine which is the most appropriatedepreciation method. At present, most assets are being depreciated on a reducing balance basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f27882": {
"value": "LeasesDefinition of a leaseA contract is a lease or contains a lease if it transfers the right to use an identified asset over the contract term, inexchange for payment. In determining whether a contract gives the Group the right to use an asset, the Groupassesses whether:\u2022\u2022\u2022the contract involves the use of an identified asset;the Group has the right to obtain substantially all of the economic benefit of using the asset; andthe Group has the right to direct the use of the asset by deciding how the asset is employed.Lease termThe lease term is the non-cancellable period of a lease, and options to extend the lease or terminate it, where it isprobable that the Group will exercise the available options. At the start of a lease, the Group makes a judgement aboutwhether it is reasonably certain to exercise the options, and reassesses this judgement at every reporting period.Contracts, where the original lease term has expired, with assets continuing to be leased on a short-term rolling basisof a few months, are treated as short-term leases.Lease balancesAright-of-use asset and a lease liability are calculated at the beginning of a lease. The right-of-use asset is measuredinitially at cost, being the opening lease liability, adjusted for any lease payments made by the start of the lease,adjusted for any initial direct costs, which have been incurred.The lease liability is measured initially at the present value of the lease payments, which are outstanding at the startdate, discounted at either the rate implicit in the lease or the Group\u2019s incremental borrowing rate. With the exception ofleases containing an option to purchase, the Group uses its incremental borrowing rate as the discount rate. Leaseliabilities are measured at amortised cost, using the effective rate, and adjusted as required for any subsequent changeto the lease terms.The right-of-use asset is depreciated on a straight-line basis over the lease term, or from the start date of the lease tothe end of the useful life of the right-of-use asset as appropriate. The method of calculating the estimated useful lives ofthe right-of-use assets and testing for impairment is the same as that for property, plant and equipment.Recognition exemptionsPayments for short-term leases, lasting twelve months or less, without a purchase option continue to be reported as anoperating expense on a straight-line basis over the term of the lease.The cost of leasing low-value items will continue to be reported as an operating expense over the life of the lease.Lease portfoliosThe Group has leases for the following types of assets:Land and buildings \u2013 the Group leases a number of factory buildings, warehouses and office buildings.Plant and equipment \u2013 a number of significant items of plant, such as CNC machines and furnaces, have been leasedunder contracts with an option to buy the asset at the end of the lease term. The Group also leases motor vehicles. Formotor vehicles the Group has applied the practical expedient in paragraph 15 of IFRS 16, whereby non-leasecomponents have not been separated from lease components, such that lease costs and service costs are treated as asingle lease component.Printers and photocopiers \u2013 the Group has applied the recognition exemption for low-value assets to these leases.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f28002": {
"value": "Government grantsGovernment grants relating to income are recognised in the statement of profit or loss.Government grants relating to assets are recognised in the balance sheet as a deduction in the carrying amount of theasset. Depreciation is charged on the value of the asset less the associated grant.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f28033": {
"value": "Accounting policies (continued)Intangible assets and goodwillAll business combinations are accounted for by applying the purchase method. Goodwill is recognised as thedifference between the consideration transferred and the fair value of identifiable assets, liabilities and contingentliabilities assumed in a business combination. Identifiable intangibles are those which can be sold separately or whicharise from legal rights regardless of whether those rights are separable.Goodwill is stated at cost less any accumulated impairment losses. Goodwill is allocated to cash-generating units andis not amortised but is tested annually for impairment.Negative goodwill arising on an acquisition is recognised immediately in the statement of profit or loss.Goodwill or negative goodwill resulting from increasing the percentage ownership of an existing subsidiary is reportedas an equity transaction with owners.Expenditure on research activities is recognised in the statement of profit or loss as an expense as incurred.Expenditure on development activities is capitalised if the product or process is technically and commercially feasibleand the Group has sufficient resources to complete development. The expenditure capitalised includes the cost ofmaterials, direct labour and an appropriate proportion of overheads. Other development expenditure is recognised inthe statement of profit or loss as an expense as incurred. Capitalised development expenditure is stated at cost lessaccumulated amortisation and impairment losses.Other intangible assets that are acquired by the Group are stated at cost less accumulated amortisation andimpairment losses.Amortisation is charged to the statement of profit or loss on a straight-line basis over the estimated useful lives ofintangible assets unless such lives are indefinite. Intangible assets with an indefinite useful life and goodwill aresystematically tested for impairment at each balance sheet date. Other intangible assets are amortised from the datethey are available for use. The estimated useful lives are as follows:\u2022 Capitalised development costsMinimum expected order unit intake or minimum product life\u2022 Manufacturing rights6 - 15 years\u2022Brand names and intellectual property 3 - 20 years\u2022Customer lists2- 10 years\u2022Distribution rights25 years\u2022Software and licences3- 5 years\u2022Non-compete agreements15 yearsImpairment of intangiblesThe carrying amounts of the Group\u2019s assets are reviewed at each balance sheet date to determine whether there isany indication of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. Recoverableamount is the greater of an asset\u2019s or cash-generating unit\u2019s (CGU) fair value less costs to sell or value in use.For goodwill, assets that have an indefinite useful life and intangible assets that are not yet available for use, therecoverable amount is estimated at each balance sheet date.An impairment loss is recognised whenever the carrying amount of an asset or its cash-generating unit exceeds itsrecoverable amount. Impairment losses are recognised in the statement of profit or loss.Reversals of impairmentAn impairment loss in respect of goodwill is not reversed.In respect of other assets, an impairment loss is reversed when there is an indication that the impairment loss may nolonger exist and there has been a change in the estimates used to determine the recoverable amount.An impairment loss is reversed only to the extent that the asset of CGU\u2019s carrying amount does not exceed thecarrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had beenrecognised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f28187": {
"value": "InventoriesInventories are stated at the lower of cost and net realisable value. Cost is based on the first-in, first-out principle andincludes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. Inthe case of manufactured inventories and work in progress, cost includes an appropriate share of overheads based onnormal operating capacity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f28200": {
"value": "ProvisionsGeneral provisionsA provision is recognised in the balance sheet when the Group has a present legal or constructive obligation as aresult of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation. Ifthe effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate thatreflects current market assessments of the time value of money and, where appropriate, the risks specific to theliability.Provisons (continued)Warranty provisionsThe Group carries a warranty provision where applicable. The warranties are committed at contract placement stageand typically, where given to a customer, the warranty has a duration of between 1 and 3 years. At the expiry of thewarranty period, to the extent not utilised, the warranty provision is then released back into the statement of profit orloss. The warranties are generally passive in nature confirming that the goods comply with contractual specificationsand given the incidence of product failure is low, the warranties have no tangible customer value.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f28263": {
"value": "Accounting estimates and judgementsThe Group makes judgements and estimates in applying the Group\u2019s accounting policies, to prepare the financialstatements.Key estimates and judgementsIFRS 15 Revenue RecognitionThe Directors consider that a key estimate, which may have a material impact on the financial statements, is in relationto IFRS 15 and, in particular, where we are required to account on a revenue over time basis on some of ourmechanical engineering work in progress contracts. When reviewing the terms of contracts with customers, judgementis required to assess the number of performance obligations within the contracts and when to recognise contractprovisions.For contracts where revenue is recognised over time, there is a need to estimate the costs to complete on thesecontracts. The costs to complete estimates can be complex, as they need to consider several variable factors such asthe impact of delays, cost overruns and also any variations to contract. Once complete, these estimates then drive theamount of revenue recognised. The estimates are prepared and reviewed by management with suitable experienceand qualifications, and who endeavour to ensure the revenue mandated to be recognised prior to the completion of thecontract is not under or overstated, based on possible technical risks and inherent uncertainties.Whilst cost to complete estimates are based on management\u2019s best knowledge at the time, it is clear, due to the verynature of an estimate that the eventual outcomes may differ due to unforeseen events. However, the advanced stageof completion of a number of contracts reduces the risk of unforeseen events arising, and given that the initial positiontaken on material contracts at the balance sheet date is revisited as part of the post balance sheet review process priorto the financial statements being signed off, we would conclude that the risk of a material impact on the financialstatements arising from changes in estimates here is low. If the costs to complete contracts, that had not beencompleted as at the year end, were 1% higher than estimated at the year-end, for which this increase in costs could notbe passed on to the customer, then the impact to the current year\u2019s revenue would be a reduction of \u00a3420,000.Where there are claims which are subject to commercial negotiation, these are recognised only when there is a highlevel of certainty, which the Group considers this to be when there is a signed agreement in place. Consideration isgiven to the requirements of IFRS 15 in determining the appropriate accounting for the claim settlements which takesinto account the nature of the settlement and whether it relates to a point in time or over time revenue contract.Determination of the basis for the amortisation / impairment of intangible assetsThe Group carries different classes of intangible assets on its balance sheet, which include goodwill, manufacturingrights, brand names and development costs. Capitalised intangible costs are amortised on a straight-line basis, whichcommences when the Group is expected to benefit from cash inflows. A key estimate is required in determining theuseful economic life over which each asset is to be amortised, with current timeframes ranging from fifteen to twenty-five years. In arriving at the appropriate timeframe for amortisation, there are essentially two key estimates, namely theproduct life cycle and the amount of profit generated from the expected income streams. In terms of sensitivity, then, inregard to the intangible assets other than goodwill, if we were to assume assets with estimated useful lives of fifteenyears or more were reduced by one third, then the pre tax profit and loss impact on the current year reported figureswould be to reduce profits by \u00a3471,000 (2023: \u00a3488,000). In accordance with IAS 38, the basis on which goodwill /intangible assets are impaired / amortised is assessed annually. Sensitivity as regards goodwill is considered withinnote 16 to these financial statements.Duvelco viabilityThe Company has invested circa \u00a318.5 million in the area of high-performance polyimide resins. The Company willcommence a period of testing and commissioning of the plant in Q2 and Q3 of financial year 2025 before anycommercial activity takes place. The judgement of the Board is that the market potential here is significant and thatfuture profitability is expected to be strong. Accordingly, the Directors do not see a need to impair our investment in thisarea.Apart from above, the Group does not have any key assumptions concerning the future, or other key sources ofestimation uncertainty in the reporting period that may have a significant risk of causing a material adjustment to thecarrying amounts of assets and liabilities within the next financial year.62NOTES TO THE FINANCIAL STATEMENTS2.Accounting estimates and judgements (continued)Other estimates and judgementsOther than as reported above, the Directors do not consider there to be any other key estimates or judgements inpreparing the financial statements. The estimates and judgements outlined below formed the main areas of focus forthe Directors throughout the year.Inventory provisionsThe Group's Directors in conjunction with senior management in the subsidiaries regularly review the recoverability oftheir stated raw material and work in progress balances, paying particular attention to net realisable value and stockobsolescence issues. The estimates are in relation to costs to complete and the expected level of future sales ordersfor slow moving stocks. Where it is judged that a provision is deemed necessary, the appropriate adjustments aremade in the relevant subsidiary's books at the time a shortfall is identified.Trade receivable provisionsWhilst trade debtors are insured wherever possible, the Directors are able to exercise judgement in relation to non-credit insured contracts as set out in note 28 (a). The Group Directors, in conjunction with the subsidiary creditcontrollers, closely monitor the adherence to payment terms across all accounts (whether insured or not) and makeprovision for any losses that are likely to materialise. There is a requirement under IFRS 9 to consider the statisticallikelihood of a bad debt based off previous experience. Historically, the Group\u2019s bad debt write offs have beennegligible and the Group results are not impacted by this requirement for a statistically based provision.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f28445": {
"value": "Segmental informationProducts and services from which reportable segments derive their revenuesFor reporting to the chief operating decision maker, the Board of Directors\u2019, and as outlined in the Business Modelsection of the Strategic Report on page 7, the Group is organised into two reportable operating segments according tothe different products and services provided by the Mechanical Engineering and Refractory Engineering Divisions.Segment assets and liabilities include items directly attributable to segments as well as group centre balances whichcan be allocated on a reasonable basis. Associates are included in Refractory Engineering. In accordance with therequirements of IFRS 8, information regarding the Group\u2019s operating segments is reported below.There are no other reportable segments apart from those identified.Year ended 30th April, 2024Year ended 30th April, 2023MechanicalRefractoryMechanicalRefractoryEngineeringEngineeringTotalEngineeringEngineeringTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000RevenueTotal revenue\u2026\u2026156,94475,859232,803147,53880,340227,878Intra-segment revenue(28,912)(12,633)(41,545)(23,771)(18,365)(42,136)External revenue\u2026128,03263,226191,258123,76761,975185,742ProfitSegment operatingprofit\u2026\u2026\u202618,86113,42332,28412,17112,77224,943Share of profit of--associate company\u202669696565Segment profitbefore taxation18,86113,49232,35312,17112,83725,008Group centre costs\u2026(5,389)(4,630)Finance costs (net)\u2026(2,870)(1,438)Profit before taxationand movement in fairvalue of interest rateswap24,09418,940Percentage of segmentprofit before tax58%42%100%49%51%100%Segmental information (continued)Products and services from which reportable segments derive their revenues (continued)Year ended 30th April, 2024Year ended 30th April, 2023GroupMechanicalRefractoryGroupMechanicalRefractoryCentre Engineering EngineeringTotalCentre Engineering EngineeringTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Net assetsTotal assets17,338192,60874,282284,22818,644175,02369,166262,833Total liabilities(511)(118,132)(38,935)(157,578)(2,821)(103,234)(27,621) (133,676)Total16,82774,47635,347126,65015,82371,78941,545129,157For the purposes of monitoring segment performance and allocating resources between segments, the Group's Boardof Directors monitors the tangible and financial assets attributable to each segment. All assets and liabilities areallocated to reportable segments with the exception of some of those held by the parent Company, Goodwin PLC.Year ended 30th April, 2024Year ended 30th April, 2023GroupMechanicalRefractoryGroupMechanicalRefractoryCentreEngineering EngineeringTotalCentre EngineeringEngineeringTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Segmental capital expenditureProperty,plant and73610,1025,58316,421equipment63015,6234,92821,181Right-of-use1809346341,748assets2201,233661,519Intangible3721,2094562,037assets115081,3051,824Total1,28812,2456,67320,20686117,3646,29924,524Segmental depreciation, amortisation and impairmentDepreciation1,1814,9781,9458,1041,0704,8721,5287,470Amortisation854468101,341and impairment644467471,257Total1,2665,4242,7559,4451,1345,3182,2758,727Geographical segmentsThe Group operates in the following principal locations. In presenting the information on geographical segments,revenue is based on the location of its customers and assets on the location of the assets.Year ended 30th April, 2024Year ended 30th April, 2023Non-CapitalNon-CapitalNetcurrentexpendi-Netcurrentexpendi-RevenueassetsassetstureRevenueassetsassetsture\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000UK61,59578,978117,37614,88755,86782,669114,23521,533Rest of Europe21,5226,8845,1321,53228,36710,6364,224790USA21,480---19,854---Pacific Basin42,90317,3747,00969234,72515,9827,029330Rest of World43,72823,41414,2923,09546,92919,8708,9301,871Total191,258126,650143,80920,206185,742129,157134,41824,524",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f30877": {
"value": "RevenueThe following tables provide an analysis of revenue by geographical market and by product line.Geographical marketYear ended 30th April, 2024Year ended 30th April, 2023MechanicalRefractoryMechanicalRefractoryEngineeringEngineeringTotalEngineeringEngineeringTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000UK45,87015,72561,59541,11214,75555,867Rest of Europe13,4608,09221,52221,2697,09828,367USA20,57190921,48019,14171319,854Pacific Basin19,50323,40042,90312,25322,47234,725Rest of World28,62815,10043,72829,99216,93746,929Total128,03263,226191,258123,76761,975185,742Product linesYear ended 30th April, 2024Year ended 30th April, 2023MechanicalRefractoryMechanicalRefractoryEngineeringEngineeringTotalEngineeringEngineeringTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Standard products and13,83363,22677,059consumables13,76761,97575,742Bespoke products \u2013 point in time17,380-17,38030,002-30,002Point in time revenue31,21363,22694,43943,76961,975105,744Minimum period contracts5,767-5,7674,335-4,335Bespoke products \u2013 over time91,052-91,05275,663-75,663Over time revenue96,819-96,81979,998-79,998Total revenue128,03263,226191,258123,76761,975185,742The following table presents information about receivables, work in progress, contract assets and liabilitiesfrom contracts with customers.20242023\u00a3\u2019000\u00a3\u2019000Trade receivables due within one year (note 19)\u2026\u2026\u2026\u2026\u2026\u202626,36428,094Work in progress (note 18) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202614,24013,001Contract assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202622,02716,257Contract liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(14,856)(32,747)Contract liabilities due after more than one year\u2026\u2026\u2026\u2026\u2026\u2026(19,268)-4. Revenue (continued)Product lines (continued)20242023\u00a3\u2019000\u00a3\u2019000Revenue recognised in the year, which was included in the contract liabilitybalance at the beginning of the period \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202613,3287,711Revenue recognised from performance obligations, which were satisfied(or partially satisfied) in previous periods *\u2026\u2026\u2026\u2026\u2026\u2026\u20269365,259* These figures relate to contract modifications, which are recognised only when there is a high level of certainty.The Group reviewed the contract assets at year end and for all contracts did not have to make any impairment provision(2023: none).Incremental costs of obtaining contracts lasting less than one year, are recognised as an expense, when incurred, inaccordance with the practical expedient in IFRS 15, paragraph 94.The Group\u2019s revenue is not significantly impacted by seasonal or cyclical events. The potential risk of the loss of any keycustomer is limited as no single customer accounts for more than 10% of annual revenue (2023: none).Performance obligationsA performance obligation is the value of work still to complete on a contract.The aggregate amount of the transaction price allocated to the performance obligations for longer-term contracts,which are unsatisfied (or partially unsatisfied) as at the end of the reporting period is shown below.20242023\u00a3\u2019000\u00a3\u2019000Performance obligations due to be satisfied within one year \u2026\u2026\u2026\u202648,93242,316Performance obligations due to be satisfied between 2-3 years \u2026\u2026\u2026\u202691,23959,575Performance obligations due to be satisfied between 4-5 years \u2026\u2026\u2026\u202620,59633,494Performance obligations due to be satisfied after more than 5 years\u2026\u2026\u20262,74310,644163,510146,029The Group has applied the practical expedient in IFRS 15, paragraph 121, and has not disclosed the remainingperformance obligations for contracts which have an original expected duration of one year or less.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f32527": {
"value": "Expense classificationThe Board has taken the decision to present the statutory reporting of gross profit to allocate costs, which align moreappropriately with the Group\u2019s operational structure and how it is calculated within the Group\u2019s management accountsto ensure that the end user of the statutory accounts can review the financial performance of the Group on the samebasis as the Board.Year ended 30th April, 2023OriginalAdjustment /CurrentpresentationReclassificationpresentation\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Statement of profit or lossCost of sales\u2026\u2026\u2026\u2026\u2026\u2026\u2026139,521(22,548)116,973Selling and distribution costs\u2026\u2026\u2026\u20263,7415,8829,623Administrative expenses\u2026\u2026\u2026\u2026\u202622,16716,66638,833Total costs165,429-165,429Payroll costs (note 7)Cost of sales\u2026\u2026\u2026\u2026\u2026\u2026\u202636,783(15,079)21,704Selling and distribution costs\u2026\u2026\u2026\u2026-4,0694,069Administrative expenses\u2026\u2026\u2026\u2026\u202613,29211,01024,302Total payroll costs50,075-50,075Right-of-use depreciation charge (note 13)Cost of sales\u2026\u2026\u2026\u2026\u2026\u2026\u2026731(85)646Administrative expenses\u2026\u2026\u2026\u2026\u202646785552Total right-of-use depreciation charge1,198-1,198",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f33298": {
"value": "Expenses and auditor\u2019s remunerationThe following are included in profit before taxation:20242023Charged / (credited) to the statement of profit or loss\u00a3\u2019000\u00a3\u2019000Depreciation:6,607Owned assets \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,272Right-of-use assets \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,4971,198Amortisation and impairment of intangible assets\u2026\u2026\u2026\u2026\u20261,3411,257(Profit) / loss on sale of other tangible fixed assets\u2026\u2026\u2026\u2026\u2026(29)134Research expenditure\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262,5983,783Impairment / (reversal) of trade receivables60charged to the statement of profit or loss\u2026\u2026\u2026\u2026\u2026\u2026\u2026(237)Realised currency losses / (gains)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,153(678)Unrealised currency (gains) / losses \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(567)615Fair value movement on unhedged currency contracts \u2026\u2026\u2026\u2026\u20262156Hedge reserve ineffectiveness (gains) / losses\u2026\u2026\u2026\u2026\u2026\u2026(461)442Fees receivable by the auditor and the auditor\u2019s associates in respect of:88Audit of these financial statements\u2026\u2026\u2026\u2026\u2026\u2026\u202680Audit of the financial statements of subsidiaries\u2026\u2026\u2026\u2026\u2026369344Expenses relating to short-term property leases \u2026\u2026\u2026\u2026\u2026\u2026140300Expenses relating to short-term plant and equipment leases \u2026\u2026\u2026\u2026197188Expenses relating to leases of low-value assets\u2026\u2026\u2026\u2026\u2026\u20261711Government grants received\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(24)(331)The fair value movement on unhedged currency contracts and ineffectiveness are reported within administrativeexpenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f33374": {
"value": "Depreciation:6,607Owned assets \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,272Right-of-use assets \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,4971,198Amortisation and impairment of intangible assets\u2026\u2026\u2026\u2026\u20261,3411,257",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f33543": {
"value": "Research expenditure\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262,5983,783",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f33765": {
"value": "Fees receivable by the auditor and the auditor\u2019s associates in respect of:88Audit of these financial statements\u2026\u2026\u2026\u2026\u2026\u2026\u202680Audit of the financial statements of subsidiaries\u2026\u2026\u2026\u2026\u2026369344",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f34008": {
"value": "Staff numbers and costsThe average number of persons employed by the Group (including Directors) during the year, analysed by category,was as follows:20242023NumberNumberSubsidiary employees\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,1691,093Goodwin PLC Company employees \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202656511,2251,14420242023The aggregate payroll costs of these persons were as follows:\u00a3\u2019000\u00a3\u2019000Wages and salaries \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202652,69944,125Social security costs\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20265,0374,489Other pension costs \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,6601,46159,39650,07520242023Payroll costs are reported as follows:\u00a3\u2019000\u00a3\u2019000Cost of sales \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202627,21121,704Selling and distribution costs\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,4344,069Administrative expenses\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202627,75124,30259,39650,075The prior year figures have been updated and reflect the current classification of costs. Refer to note 5 for details.Details of the Directors\u2019 remuneration can be found within the Directors\u2019 Remuneration Report on pages 35 to 37. Theemoluments of the highest paid Director were \u00a3435,000 (2023: \u00a3406,000). The number of Directors, who were membersof a defined contribution pension scheme on 30th April, 2024 was 1 (2023: 3).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f34771": {
"value": "8. Finance costs (net)20242023\u00a3\u2019000\u00a3\u2019000Income from interest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,269481Other interest income\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202614593Interest income\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,414574Interest expense on lease liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026693266Interest expense on bank loans and overdrafts\u2026\u2026\u2026\u2026\u2026\u20264,3102,237Capitalised interest on assets in the course of construction\u2026\u2026\u2026\u2026(719)(491)Interest expense\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,2842,012Finance costs (net)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262,8701,438Due to the increase in the interest rate swap in the current year, the comparative figures have been updated to show theincome from the interest rate swap separately.The average interest rate used to calculate capitalised interest was 5.02% (2023: 3.13%). This takes into account thebenefit of the interest rate swap.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f35302": {
"value": "9. TaxationRecognised in profit or loss20242023Current tax expense\u00a3\u2019000\u00a3\u20190003,207Current year \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262,678Under-provision in prior years\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202670191Deferred tax expense3,2772,869Origination and reversal of temporary differences3,460\u2013 current year (see below)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,926Origination and reversal of temporary differences-\u2013 current year rate differences \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026596Origination and reversal of temporary differences(246)\u2013 (over) / under-provision in prior years\u2026\u2026\u2026\u2026\u2026\u20262253,2142,747Total tax expense\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,4915,616UK corporation taxThe tax charge on the face of the P and L is the tax applicable to the profits of each Group company calculated at itscountry tax rate. The UK taxation system has provisions within it that allow for 100%, and in previous recent tax years,up to 130% first year capital allowances on certain assets purchased during the year. Due to the high capital expenditurewithin the UK element of the Group over the last few years, the Group has been able to utilise these first yearallowances and the Super Deduction tax scheme within the UK Group taxation computations. This has resulted in alower amount of taxation actually being paid in the UK for both financial year 2024 and financial year 2023 and asignificant deferred tax charge of 50% of the calculated tax, which will not be paid until sometime in the future.Origination and reversal of temporary differences \u2013 current yearThe majority of the deferred tax expense shown above comes from the difference between the accounting treatment andthe tax treatment of plant and equipment expenditure. Under the current UK tax regime, most of the plant and equipmentexpenditure is 100% offset against the profits in the year of expenditure and so produces a very low amount of taxationpayable. In future years, the tax benefit, gained from these first year allowances, reverses over time as future profits aretaxed without further offset from this historical capital expenditure.9. Taxation (continued)Reconciliation of effective tax rate20242023\u00a3\u2019000\u00a3\u2019000Profit before taxation\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202624,20722,129Tax using the UK corporation tax rate of 25.00% (2023:19.49%)\u2026\u2026\u20266,0524,313Tax effect of amounts which are not deductible / (taxable)in calculating taxable income:-Impact of super-deduction on property, plant and equipment additions\u2026\u2026(337)Non-taxable income\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(11)(17)Non-deductible expenses\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202632559Other permanent timing differences \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(14)(20)(Over) / under-provision in prior years\u2026\u2026\u2026\u2026\u2026\u2026\u2026(176)416Losses not recognised\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026163160Rate differences \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026-596Withholding tax unrelieved\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026389261Difference in overseas tax rates\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(227)199Effect of equity accounting for associate\u2026\u2026\u2026\u2026\u2026\u2026\u2026(10)(14)Total tax expense \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,4915,616Where subsidiary companies have incurred losses in the year, which are unlikely to be relieved against future profits inthe next twelve months, deferred tax assets are not recognised.Withholding tax unrelieved represents withholding tax deducted on dividends and royalties from overseas subsidiariesand associates.Recognised in other comprehensive income20242023\u00a3\u2019000\u00a3\u2019000Deferred tax charge on the cash flow hedge and cost of hedging reserve \u2026\u2026(99)(919)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f36754": {
"value": "10.Earnings per shareNumber ofordinary sharesOrdinary shares in issue20242023Opening shares in issue\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20267,689,6007,689,600Shares bought back in the year (note 26)\u2026\u2026\u2026\u2026\u2026\u2026\u2026(180,000)-Total ordinary shares \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20267,509,6007,689,60020242023\u00a3\u2019000\u00a3\u2019000Relevant post-tax profits attributable to ordinary shareholders\u2026\u2026\u202616,90215,904Weighted average number of ordinary shares in issue \u2026\u2026\u2026\u2026\u20267,527,7977,509,60020242023pencepenceBasic and diluted earnings per share\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026224.53206.81",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f37373": {
"value": "11.Dividends20242023Paid ordinary dividends during the year in respect of prior years\u00a3\u2019000\u00a3\u20190008,636115p (2023: 107.80p) per qualifying ordinary share\u2026\u2026\u2026\u2026\u20268,289After the balance sheet date an ordinary dividend of 133 pence per qualifying ordinary share was proposed by theDirectors (2023: Ordinary dividend of 115 pence).The proposed current year ordinary dividend of \u00a39,988,000 has not been provided for within these financialstatements (2023: Proposed ordinary dividend of \u00a38,636,000 was not provided for within the comparative figures).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f37607": {
"value": "12.Property, plant and equipmentAssets inOthercourse ofLand andPlant andequipmentconstruc-buildingsmachinerytionTotalCost\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Balance at 1st May, 2022\u2026\u2026\u202652,20484,9936,7719,865153,833Additions \u2026\u2026\u2026\u2026\u2026\u20266333,69236416,49221,181Reclassification \u2026\u2026\u2026\u2026\u2026-3,61237(3,649)-Transfer to / from ROU*\u2026\u2026\u2026-(336)191-(145)Disposals \u2026\u2026\u2026\u2026\u2026\u2026-(1,935)(719)-(2,654)Exchange adjustment \u2026\u2026\u2026\u2026(461)(228)(68)(71)(828)Balance at 30th April, 2023\u2026\u202652,37689,7986,57622,637171,387DepreciationBalance at 1st May, 2022\u2026\u2026\u202610,71050,4725,057-66,239Charged in year \u2026\u2026\u2026\u2026\u20261,4374,335500-6,272Transfer to / from ROU*\u2026\u2026\u2026-1494-108Disposals \u2026\u2026\u2026\u2026\u2026\u2026(3)(1,699)(600)-(2,302)Exchange adjustment \u2026\u2026\u2026\u2026(82)(45)(46)-(173)Balance at 30th April, 2023\u2026\u202612,06253,0775,005-70,144Net book valueAs at 1st May, 2022\u2026\u2026\u2026\u202641,49434,5211,7149,86587,594As at 30th April, 2023\u2026\u2026\u202640,31436,7211,57122,637101,243CostBalance at 1st May, 2023\u2026\u2026\u202652,37689,7986,57622,637171,387Additions \u2026\u2026\u2026\u2026\u2026\u20263,4762,8844899,57216,421Reclassification \u2013 others\u2026\u2026\u20264,8817,511-(12,392)-Transfer to ROU*\u2026\u2026\u2026\u2026-(4,723)--(4,723)Disposals \u2026\u2026\u2026\u2026\u2026\u2026(382)(400)(498)(110)1,390Exchange adjustment \u2026\u2026\u2026\u2026(398)(221)(95)(75)(789)Balance at 30th April, 2024\u2026\u202659,95394,8496,47219,632180,906DepreciationBalance at 1st May, 2023\u2026\u2026\u202612,06253,0775,005-70,144Charged in year \u2026\u2026\u2026\u2026\u20261,6054,468534-6,607Transfer to ROU*\u2026\u2026\u2026\u2026-80--80Disposals \u2026\u2026\u2026\u2026\u2026\u2026(258)(304)(465)-(1,027)Exchange adjustment \u2026\u2026\u2026\u2026(122)(44)(69)-(235)Balance at 30th April, 2024\u2026\u202613,28757,2775,005-75,569Net book valueAt 30th April, 2024\u2026\u2026\u202646,66637,5721,46719,632105,337*Assets are transferred from the right-of-use assets category on the settlement of a lease purchase agreement andpayment of the option to purchase fee.AdditionsDuring the year the Group expended \u00a316.42 million on property, plant and equipment. The major items purchasedduring the year were the continued investment in the plant for Duvelco, the India refractory building, finalisation of theGoodwin Steel Casting projects and purchasing a property for Dupr\u00e9\u2019s dispersion production.Other equipmentOther equipment comprises motor vehicles, IT hardware and office equipment.Assets in course of construction20242023\u00a3\u2019000\u00a3\u2019000Land and buildings\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262,7574,280Plant and machinery\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202616,87518,35719,63222,63712.Property, plant and equipment (continued)DepreciationDepreciation is reported as follows:20242023\u00a3\u2019000\u00a3\u2019000Cost of sales\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,3836,068Administrative expenses\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262242046,6076,272SecurityThe net book value of assets pledged as security for borrowings (note 21) is:20242023\u00a3\u2019000\u00a3\u2019000Land and buildings\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20267,2717,460Plant and machinery\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,53710,06911,80817,529",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f40984": {
"value": "13. Right-of-use assetsLand andPlant andOtherbuildingsmachineryequipmentTotalCost\u00a3\u2019\u2012\u00a3\u2019\u2012\u00a3\u2019\u2012\u00a3\u2019\u2012Balance at 1st May, 2022\u2026\u2026\u20262,7613,8831,8428,486Additions\u2026\u2026\u2026\u2026\u2026\u202661,3161971,519Transfer to property, plant and equipment\u2012336(191)145Disposals\u2026\u2026\u2026\u2026\u2026\u2026(79)(107)(24)(210)Exchange adjustment\u2026\u2026\u2026\u2026(42)245(13)Balance at 30th April, 20232,6465,4521,8299,927DepreciationBalance at 1st May, 2022\u2026\u2026\u20261,1345705912,295Charged in year\u2026\u2026\u2026\u2026\u20264802894291,198Reclassification\u2026\u2026\u2026\u2026\u2026\u2012(14)(94)(108)Disposals\u2026\u2026\u2026\u2026\u2026\u2026(79)(107)(24)(210)Exchange adjustment\u2026\u2026\u2026\u2026(24)103(11)Balance at 30th April, 20231,5117489053,164Net book valueAs at 1st May, 2022\u2026\u2026\u2026\u20261,6273,3131,2516,191As at 30th April, 2023\u2026\u2026\u20261,1354,7049246,763CostBalance at 1st May, 2023\u2026\u2026\u2026\u20262,6465,4521,8299,927Additions\u2026\u2026\u2026\u2026\u2026\u20261,4181501801,748Transfer from property, plant and equipment\u20124,723\u20124,723Disposals\u2026\u2026\u2026\u2026\u2026\u2026(1,078)\u2012\u2012(1,078)Exchange adjustment\u2026\u2026\u2026\u2026(52)(13)(5)(70)Balance at 30th April, 20242,93410,3122,00415,250DepreciationBalance at 1st May, 2023\u2026\u2026\u20261,5117489053,164Charged in year\u2026\u2026\u2026\u2026\u20266154574251,497Transfer to property, plant and equipment\u2012(80)\u2012(80)Disposals\u2026\u2026\u2026\u2026\u2026\u2026(1,035)\u2012\u2012(1,035)Exchange adjustment\u2026\u2026\u2026\u2026(32)(6)(2)(40)Balance at 30th April, 20241,0591,1191,3283,506Net book valueAt 30th April, 20241,8759,19367611,744Right-of-use assets (continued)DepreciationDepreciation is reported as follows:20242023\u00a3\u2019000\u00a3\u2019000Cost of sales\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026882646Administrative expenses\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266155521,4971,198The prior year numbers have been updated to reflect the change in expense classification, as explained in note 5.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f43471": {
"value": "Investments in subsidiariesThe Group has the following principal subsidiaries. Non-principal subsidiaries are listed in note 33:Company nameRegisteredCountry ofClass ofSubsidiaries:address*Incorporationshares held% heldMechanical Engineering:100Goodwin Steel Castings Limited\u2026\u2026\u20261England and Wales OrdinaryGoodwin International Limited \u2026\u2026\u2026\u20261England and Wales Ordinary100Easat Radar Systems Limited\u2026\u2026\u2026\u20261England and Wales Ordinary77Easat Radar Systems Limited\u2026\u2026\u2026\u20261England and Wales Preference100Goodwin Korea Company Limited\u2026\u2026\u20263South KoreaOrdinary95Goodwin Pumps India Private Limited\u2026\u20264IndiaOrdinary100Goodwin Shanghai Company Limited \u2026\u2026\u20265ChinaOrdinary100Noreva GmbH\u2026\u2026\u2026\u2026\u2026\u20266GermanyOrdinary100Goodwin Ind\u00fastria e Com\u00e9rcio de Bombas100Submersas Ltda\u2026\u2026\u2026\u2026\u2026\u20267BrazilOrdinaryInternet Central Limited\u2026\u2026\u2026\u2026\u20261England and Wales Ordinary100Goodwin Submersible Pumps Australia Pty. Limited8AustraliaOrdinary100Metal Proving Services Limited \u2026\u2026\u2026\u20261England and Wales Ordinary100Easat Finland Oy (previous name \u2013 NRPL Oy)\u20269FinlandOrdinary77Goodwin Submersible Pumps Africa Pty. Limited\u202614South AfricaOrdinary100Duvelco Limited\u2026\u2026\u2026\u2026\u2026\u20261England and Wales Ordinary100Refractory Engineering:100Goodwin Refractory Services Limited \u2026\u2026\u20261England and Wales OrdinaryDupr\u00e9 Minerals Limited\u2026\u2026\u2026\u2026\u20261England and Wales Ordinary100Hoben International Limited\u2026\u2026\u2026\u20262England and Wales Ordinary100Goodwin Refractory Services India Private Limited**4IndiaOrdinary100Siam Casting Powders Limited \u2026\u2026\u2026\u202610ThailandOrdinary61.5Ultratec Jewelry Supplies Limited\u2026\u2026\u202611ChinaOrdinary75.5SRS (Qingdao) Casting Materials Company Limited12ChinaOrdinary75.5Jewelry Plaster Limited\u2026\u2026\u2026\u2026\u202613ThailandOrdinary61.5*The registered address for each company can be found in note 35.**During the year, Gold Star Powders India Private Limited was merged with Goodwin Refractory Services India PrivateLimited.All of the above companies are included as part of the consolidated accounts. All the companies are involved in mechanical orrefractory engineering, with the exception of Internet Central Limited, which is an internet service provider.Non-controlling interests (NCI)The following subsidiaries each have non-controlling interests:Company nameRegisteredCountry ofClass ofSubsidiaries:address*Incorporationshares held% heldMechanical Engineering:23Easat Radar Systems Limited\u2026\u2026\u2026\u20261England and Wales OrdinaryGoodwin Korea Company Limited\u2026\u2026\u20263South KoreaOrdinary5Easat Finland Oy (previous name \u2013 NRPL Oy)\u20269FinlandOrdinary23Refractory Engineering:38.5Goodwin Refractory Services (Thailand) Limited\u202610ThailandOrdinaryJewelry Plaster Limited\u2026\u2026\u2026\u2026\u202613ThailandOrdinary38.5Jewelry Wax Limited\u2026\u2026\u2026\u2026\u202613ThailandOrdinary38.5Siam Casting Powders Limited \u2026\u2026\u2026\u202610ThailandOrdinary38.5GRS Silicone Company Limited \u2026\u2026\u2026\u202616ChinaOrdinary24.5SRS (Qingdao) Casting Materials Company Limited12ChinaOrdinary24.5Shenzhen King-Top Modern Hi-Tech Company Limited 15ChinaOrdinary24.5Ultratec Jewelry Supplies Limited\u2026\u2026\u202611ChinaOrdinary24.5Ying Tai (UK) Limited\u2026\u2026\u2026\u2026\u20261England and Wales Ordinary24.5*The registered address for each company can be found in note 35.Non-principal subsidiaries and associatesCompany nameRegisteredCountry ofClass ofNon-principal Subsidiaries:address*Incorporationshares held% heldMechanical Engineering:Easat Radar Systems India Private Limited\u2026\u20264IndiaOrdinary100Goodwin Submersible Pumps West Africa Limited\u202617GhanaOrdinary100Refractory Engineering:Gold Star Brasil Industria E Comercio de Materials ParaFundicao Ltda \u2026\u2026\u2026\u2026\u2026\u2026\u20267BrazilOrdinary100Jewelry Wax Limited\u2026\u2026\u2026\u2026\u2026\u202613ThailandOrdinary61.5GRS Silicone Company Limited\u2026\u2026\u2026\u202616ChinaOrdinary75Shenzhen King-Top Modern Hi-Tech Company Limited15ChinaOrdinary75AVD Fire Limited (company number 14933398) \u2026\u20261England and WalesOrdinary100Non-principal holding companies:Goodwin Refractory Services Holdings Limited\u2026\u20261England and WalesOrdinary100Goodwin Refractory Services Thailand Limited \u2026\u202610ThailandOrdinary61.5Ying Tai (UK) Limited\u2026\u2026\u2026\u2026\u2026\u20261England and WalesOrdinary75Non-principal Associates:Tet Goodwin Property Company Limited \u2026\u2026\u202610ThailandOrdinary49Dormant companies:Gold Star Powders Limited\u2026\u2026\u2026\u2026\u20261England and WalesOrdinary100Net Central Limited\u2026\u2026\u2026\u2026\u2026\u20261England and WalesOrdinary100Sandersfire International Limited\u2026\u2026\u2026\u20261England and WalesOrdinary100Soluform Limited\u2026\u2026\u2026\u2026\u2026\u20261England and WalesOrdinary100Specialist Refractory Services Limited\u2026\u2026\u20261England and WalesOrdinary100*The registered address for each company can be found in note 35.All of the above companies are included as part of the consolidated accounts. The trading companies are all involved inmechanical or refractory engineering.Registered offices of subsidiaries and associatesThe registered offices of the companies listed in notes 14 and 33 are listed below.Ivy House Foundry, Hanley, Stoke-on-Trent ST1 3NR2.Brassington, Nr. Matlock, Derbyshire DE4 4HF3.13-1, Jungbong-daero, 396 Beon-Gil, Seo-gu, Incheon, South Korea4.No 39/1-5, Old Mahabalipuram Road, Kalavakkam, Thiruporur Chengalpattu District \u2013 603110, India5.Suite C, F1, Building #14, Xiya Road No.11, Waigaoqiao Free Trade Zone, 200131, Shanghai, China6.Hocksteiner Weg 56, D - 41189 M\u00f6nchengladbach, Germany7.Rua das Margaridas s/n, No. 70, Barrio Terra Preta - Mairipora \u2013 SP, CEP 07662-025, S\u00e3o Paulo, Brazil8.Confidential Tax and Business Services, Level 1, 449 Gympie Road, Kedron Qld 4031, Australia9.Koivupuistontie 34, 01510 Vantaa, Finland10.99/9 Moo5 Khlong Yong, Bhudhamontol, Nakhonpathom, 73170 Thailand11.No.73, Jiao Xin Road, Lanhe Town, Nansha District, Guangzhou City, 511480, China12.400 metres North from Nan Zhai Committee, Xifuzhen Street, Chengyang District, Qingdao City, 266106,China13.311/4-5, Mu 10, Khlong Maduea Sub-district, Krathum Baen District, Samut Sakhon Province, Thailand14.Unit 1 Bridgeway Business Park, Cnr Sam Green Road and Pinnacle Close, Tunney Extension 9, Germiston,Gauteng, 1401, South Africa15.No.2-1, Shanzixia Road, Dakang Community, Yuanshan Street, Longgang District, Shenzhen City,Guangdong, China16.101,102 or No5, 165 Minsheng Road, Lanhe Town, Nansha District, Guangzhou, China17.11, NII Ablade Kotey Avenue, East Legon, Accra, Ghana",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f44202": {
"value": "Non-controlling interests (NCI)The following subsidiaries each have non-controlling interests:Company nameRegisteredCountry ofClass ofSubsidiaries:address*Incorporationshares held% heldMechanical Engineering:23Easat Radar Systems Limited\u2026\u2026\u2026\u20261England and Wales OrdinaryGoodwin Korea Company Limited\u2026\u2026\u20263South KoreaOrdinary5Easat Finland Oy (previous name \u2013 NRPL Oy)\u20269FinlandOrdinary23Refractory Engineering:38.5Goodwin Refractory Services (Thailand) Limited\u202610ThailandOrdinaryJewelry Plaster Limited\u2026\u2026\u2026\u2026\u202613ThailandOrdinary38.5Jewelry Wax Limited\u2026\u2026\u2026\u2026\u202613ThailandOrdinary38.5Siam Casting Powders Limited \u2026\u2026\u2026\u202610ThailandOrdinary38.5GRS Silicone Company Limited \u2026\u2026\u2026\u202616ChinaOrdinary24.5SRS (Qingdao) Casting Materials Company Limited12ChinaOrdinary24.5Shenzhen King-Top Modern Hi-Tech Company Limited 15ChinaOrdinary24.5Ultratec Jewelry Supplies Limited\u2026\u2026\u202611ChinaOrdinary24.5Ying Tai (UK) Limited\u2026\u2026\u2026\u2026\u20261England and Wales Ordinary24.5*The registered address for each company can be found in note 35.Investments in subsidiaries (continued) Non-controlling interests (NCI) (continued)The Board considers a material company to be one that has either 10% of the EBITDA (earnings before interest, tax,depreciation and amortisation) or 10% of the net assets of the Group. As such, the Board does not consider any of itssubsidiary companies, which have non-controlling interests, to be material. The financial information on all subsidiaries withnon-controlling interests has been aggregated, analysing the data by segment, as the entities in each segment have similarcharacteristics and risk profiles, to provide additional information on these companies.Non-controlling interests (NCI) \u2013 movements in reserves by segmentYear ended 30th April, 2024Year ended 30th April, 2023MechanicalRefractoryMechanicalRefractoryEngineeringEngineeringTotalEngineeringEngineeringTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Profit / (loss) allocated to(226)1,040814non-controlling interests(264)873609Dividends paid to non--(473)(473)controlling interests\u2026-(556)(556)Accumulated reservesheld by non-controlling(1,168)5,5374,369interests \u2026\u2026\u2026(927)5,3374,410The summarised financial information below represents the amounts in the financial statements of the subsidiaries,before any intercompany eliminations, and does not reflect the Group\u2019s share of those amounts.Non-current assets\u20265,00011,08316,0832,12511,14813,273Current assets \u2026\u20268,02616,79024,8169,02616,88225,908Current liabilities\u2026(4,531)(5,889)(10,420)(13,019)(6,587)(19,606)Non-current liabilities(8,416)(183)(8,599)(1,104)(110)(1,214)Total net assets ofcompanies with7921,80121,880non-controlling interests(2,972)21,33318,361Revenue of companies with10,16025,12935,289non-controlling interests19,69224,81444,506Profit / (loss) for theyear of companies with(1,062)3,3272,265non-controlling interests(1,191)3,4812,290Total comprehensiveincome of companies with(1,175)4,4293,254non-controlling interests(1,240)3,9222,682Net cash flow from(3,684)4,337653operating activities\u2026(212)2,3572,145Net cash flow from(319)(846)(1,165)investing activities\u2026(8)(255)(263)Net cash flow from4,014(2,052)1,962financing activities\u2026(23)(3,059)(3,082)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f45598": {
"value": "Investment in associateThe Group\u2019s share of profit after tax in its immaterial associate for the year ended 30th April, 2024 was \u00a369,000(2023: \u00a365,000).Summary financial information of the Group\u2019s share of its associate company is as follows:20242023\u00a3\u2019000\u00a3\u2019000Balance at 1st May\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026964896Profit before tax\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20267979Tax \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(10)(14)Dividends\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(131)-Exchange adjustment\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(74)3Balance at 30th April\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026828964Assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026844974Liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(16)(10)828964",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f46185": {
"value": "16.Intangible assetsBrandnamesandManufact- Software Develop-intellectualuringandmentGoodwillpropertyrightsLicencescostsTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostBalance at 1st May, 202210,0109,6624,8991,50011,32637,397Additions \u2026\u2026\u2026-52556471,1961,824Disposals \u2026\u2026\u2026---(121)-(121)Exchange adjustment \u2026613-18-82Balance at 30th April, 202310,07110,1904,9551,44412,52239,182Amortisation and impairmentBalance at 1st May, 20223396,8342,2941,1951,91812,580Amortisation for the year-2803161395221,257Disposals \u2026\u2026\u2026---(120)-(120)Exchange adjustment \u2026---17-17Balance at 30th April, 20233397,1142,6101,2312,44013,734Net book valueAs at 1st May, 2022\u20269,6712,8282,6053059,40824,817As at 30th April, 2023\u20269,7323,0762,34521310,08225,448CostBalance at 1st May, 202310,07110,1904,9551,44412,52239,182Additions \u2026\u2026\u2026-28-5531,4562,037Disposals \u2026\u2026\u2026--(17)(48)-(65)Exchange adjustment\u2026(183)(61)(19)(20)3(280)Balance at 30th April, 20249,88810,1574,9191,92913,98140,874Amortisation and impairmentBalance at 1st May, 20233397,1142,6101,2312,44013,734Amortisation for the year-3043061395921,341Disposals \u2026\u2026\u2026--(17)(48)-(65)Exchange adjustment-(18)(2)(16)-(36)Balance at 30th April, 20243397,4002,8971,3063,03214,974Net book valueAt 30th April, 2024\u20269,5492,7572,02262310,94925,900Customer lists are included within brand names and intellectual property or within manufacturing rights, depending onthe nature of the acquisition; non-compete agreements are disclosed within manufacturing rights. During the year, theGroup added to its portfolio of intangible assets.Amortisation and impairment charges are reported in cost of sales in the statement of profit or loss.Impairment testing for cash-generating units containing intangible assetsThe Group tests intangible assets annually for impairment or more frequently if there are indications that an intangibleasset might be impaired. For the purpose of impairment testing, an intangible asset is allocated to the relevantsubsidiary (cash generating unit (\u201cCGU\u201d)), which is the lowest level within the Group at which the intangible asset ismonitored for internal management purposes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f47976": {
"value": "Intangible assets (continued)Impairment testing for cash-generating units containing intangible assets (continued)2024Other2023OtherintangibleintangiblePropertyassetsPropertyassetsplant and(excludingplant and(excludingequipmentGoodwillsoftware)TotalequipmentGoodwillsoftware)Total\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Mechanical EngineeringDuvelco15,902-2,57818,48012,156-1,83713,993Noreva4,6424,490-9,1324,1724,623-8,795Easat Group3411,1933,1254,6593951,2283,0504,673Other--2,9522,952--3,1023,102Refractory EngineeringGoodwin Refractory3,4293,346-6,775Services Holdings Ltd3,9933,346237,362Perlite and710-1,5682,278vermiculite828-1,8012,629Castaldo154-2,1442,298217-1,7391,956Other-5203,3613,881-5353,9514,486Total25,1789,54915,72850,45521,7619,73215,50346,996An impairment test is a comparison of the carrying value of the assets of a CGU to their recoverable amount, based ona value-in-use calculation. The recoverable amount is the greater of value-in-use and fair value less costs of disposal.Where the recoverable amount is less than the carrying value, an impairment results. During the year, each CGUcontaining an intangible asset was separately assessed and tested for impairment.As part of testing intangible assets for impairment, detailed forecasts of operating cash flows for the next five years areused, which are based on budgets and plans approved by the Board. The forecasts represent the best estimate offuture performance of the CGU based on past performance and expectations for the market development of the CGU.A number of key assumptions are used as part of impairment testing. These key assumptions, such as the CGU\u2019sposition within its relevant market; its ability to generate profitable orders within that market; expected growth rates bothin the market and geographically, are made by management who also take into account past experience andknowledge of forecast future performance together with other relevant external sources of information.The projections use various growth rates, such as increases in revenue and / or increases in gross margin, whicheveris relevant to that CGU, consistent with the profit forecasts of the CGU for the next five years. The growth rates areidentified by experienced managers within that CGU, who have significant experience and knowledge of that CGU andits market place. In the current and previous financial year, a zero growth rate has been assumed for any terminalvalues, in line with the conservative approach of the Group. The forecasts are then discounted at an appropriate pre-tax weighted average cost of capital rate considering the perceived levels of risk for that CGU. Further sensitivity testsare then performed reducing the discounted cash flows by 10%, which the Group sees as being an appropriatereduction due to the prudent forecasts that it has already used within the testing, and also increasing the discount rateby a range of up to 10% to confirm there is no need to consider further a need for impairment.The table below shows the range of rates used in the impairment testing.Mechanical EngineeringGrowth rates\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026Pre-tax weighted average cost of capital\u2026\u2026\u2026\u2026\u2026\u2026Refractory EngineeringGrowth rates\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026Pre-tax weighted average cost of capital\u2026\u2026\u2026\u2026\u2026\u202620242023\u00a3\u2019000\u00a3\u2019000%%\u20260-100-8\u202610-1111-13\u20260-70-6\u202610-1112Strategic investments in new and high growth CGUs are excluded from the growth rates above as the percentagegrowth from nil is not meaningful. This predominantly relates to Duvelco, in which the Group has invested \u00a318.5 million,for new products where the Group is forecasting the revenues to increase significantly. The growth being forecasted forthis CGU is significantly higher than for the other more established CGUs, whereby including them in the table woulddistort the growth forecast reported for the established CGUs. This growth expectation is described as a key judgementin note 2. We have reviewed the forecasted revenues of these sensitive CGUs and then stressed the revenues byreducing them to less thanIntangible assets (continued)Impairment testing for cash-generating units containing intangible assets (continued)50% of the expected forecasted revenues and can confirm that at these dramatically reduced revenue levels none ofthe three intangible assets would need to be impaired.The estimates and assumptions made in connection with the impairment testing could differ from future actual results ofoperations and cash flows. A reasonably likely variation in the assumptions, as disclosed, would not give rise to animpairment. However, future events could cause the Group to conclude that impairment indicators exist and that theasset values associated with a given operation have become impaired.DuvelcoThe Company has invested circa \u00a318.5 million in the area of high-performance polyimide resins. The Company willcommence a period of testing and commissioning of the plant in Q2 and Q3 of the financial year 2024 before anycommercial activity takes place. The judgement of the Board is that the market potential here is significant and thatfuture profitability is expected to be strong. Accordingly, the Directors\u2019 do not see a need to impair our investment in thisarea.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f49105": {
"value": "Derivative financial assets20242023Note\u00a3\u2019000\u00a3\u2019000Due within one yearInterest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,2281,127Derivative assets designated as cash flow hedging instruments*\u2026\u20267431,489Derivative assets not designated as cash flow hedging instruments*\u202636682,0072,684Due after more than one yearInterest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202628 (d)4,8144,802Derivative assets designated as cash flow hedging instruments\u2026\u202628 (d)9021,1305,7165,932TotalInterest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,0425,929Derivative assets designated as cash flow hedging instruments\u2026\u20261,6452,619Derivative assets not designated in a cash flow relationship \u2026\u2026\u202636687,7238,61620242023Maturity date \u2013 interest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026August 2031August 2031May 2024 toMay 2023 toMaturity date \u2013 derivative assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026April 2027April 2027The prior year comparatives for the analysis between hedged and non-hedged derivatives have been updated, asoutlined below.Year ended 30th April, 2023OriginalReclassificationClosingpresentationpresentation\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Due within one yearDerivative assets designated ascash flow hedging instruments\u2026\u2026\u2026\u20261,429601,489Derivative assets not designated ascash flow hedging instruments\u2026\u2026\u2026\u2026128(60)681,557\u20121,55723.Derivative financial liabilities20242023Note\u00a3\u2019000\u00a3\u2019000Due within one yearDerivative liabilities designated as cash flow hedging instruments*\u2026\u202628 (d)2472,352Derivative liabilities not designated as cash flow hedging instruments*\u2026\u202628 (d)4312512,383Due after more than one yearDerivative liabilities designated as cash flow hedging instruments \u2026\u2026\u202628 (d)277-277-TotalDerivative liabilities designated as cash flow hedging instruments \u2026\u2026\u20265242,352Derivative liabilities not designated as cash flow hedging instruments\u2026\u20264315282,38320242023May 2024 -May 2023Maturity date\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026April 2029April 2024The prior year comparatives for the analysis between the hedged and non-hedged derivatives have been updated,as outlined below.Year ended 30th April, 2023OriginalClosingpresentationReclassificationpresentation\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Due within one yearDerivative liabilities designated ascash flow hedging instruments * \u2026\u2026\u2026\u20261,7735792,352Derivative liabilities not designated ascash flow hedging instruments * \u2026\u2026\u2026\u2026610(579)312,383-2,383",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f50215": {
"value": "18.Inventories20242023Net balances\u00a3\u2019000\u00a3\u2019000Raw materials and consumables\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202621,84023,101Work in progress \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202614,24013,001Finished goods\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202610,72911,85346,80947,955Provisions held(533)Raw materials and consumables\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(814)Work in progress \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(1,320)(1,283)Finished goods\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(555)(495)(2,408)(2,592)Inventory impaired during the year \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(881)(1,099)Release of inventory impairment\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026-885",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f50984": {
"value": "19.Trade and other receivablesBalances due within one year20242023\u00a3\u2019000\u00a3\u2019000Trade receivables \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202626,36428,094Other financial assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,4431,663Advance payments to suppliers\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026423857Prepayments and other non-financial assets\u2026\u2026\u2026\u2026\u2026\u20263,4733,918Deferred tax asset (see note 25)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261915731,89434,589Financial assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202627,80729,757Non-financial assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,0874,83231,89434,589",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f51683": {
"value": "20.Cash and cash equivalents20242023\u00a3\u2019000\u00a3\u2019000Cash in hand\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20267299Bank balances\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202630,60619,56230,67819,661Bank overdraftss \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(48)(119)Net cash and cash equivalents\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202630,63019,542",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f52308": {
"value": "BorrowingsInformation is provided below about the contractual terms of the Group\u2019s lease liabilities, bank loans and borrowings.The bank loans repayable by instalment are secured against a property in Germany together with furnaces and land inthe UK (see note 12). For more information about the Group\u2019s exposure to interest rate and foreign currency risk, seenote 28.Year ended 30th April, 2024Year ended 30th April, 2023Non-currentCurrentTotalNon-currentCurrentTotalliabilitiesliabilitiesliabilitiesliabilitiesliabilitiesliabilities\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Bank overdrafts\u2026\u2026-4848-119119Bank loans - repayable5,9661,1067,072by instalments \u2026\u20266,9851,1548,139Bank loans - revolving49,00010,00059,00036,0003,50039,500Lease liabilities\u2026\u20266,9402,8739,8134,2711,9566,22761,90614,02775,93347,2566,72953,985The current revolving loan facility has been re-financed after the year end.77NOTES TO THE FINANCIAL STATEMENTS21.Borrowings (continued)Reconciliation of liabilities arising from financing activitiesBankoverdraftsBank loans -used for cashrepayable byBank loans -LeasemanagementinstalmentsrevolvingOther loansliabilitiesTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Opening balance at1st May, 2022\u2026\u2026-9,06428,0002025,87443,140Non-cash movements----2,2422,242Change in bank overdrafts119----119Cash flows - proceedsfrom new flows\u2026--11,500--11,500Cash flows - repaymentof borrowings\u2026\u2026-(979)-(202)(1,874)(3,055)Foreign exchangemovement\u2026\u2026-54--(15)39Closing balance\u201230th April, 20231198,13939,5006,22753,985Opening balance at-1st May, 2023\u2026\u20261198,13939,5006,22753,985Conversion of loan to lease--(3,500)-3,500-Non-cash movements----3,0403,040Change in bank overdrafts(71)----(71)Cash flows - proceedsfrom new loans\u2026-9823,000--23,098Cash flows - repaymentof borrowings\u2026\u2026-(1,152)--(2,910)(4,062)Foreign exchangemovement\u2026\u2026-(13)--(44)(57)Closing balance-30th April, 2024487,07259,0009,81375,933During the current year and previous year, additional leases have been taken out to fund ongoing projects.Contractual undiscounted cash flowsYear ended 30th April, 2024Year ended 30th April, 2023MinimumMinimumloanloanpaymentsInterestPrincipalpaymentsInterestPrincipal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Bank loans - repayableby instalmentsLess than one year\u20261,4713651,1061,5143601,154Between two and2,4275921,835three years\u2026\u20262,7395992,140Between four and1,072484588five years\u2026\u20261,449463986More than five years \u20264,9681,4253,5435,3471,4883,8599,9382,8667,07211,0492,9108,139Lease liabilitiesLess than one year\u20263,4305572,8732,2312751,956Between two and5,2965724,724three years\u2026\u20263,1602892,871Between four and1,7771111,666five years\u2026\u20261,182441,138More than five years \u202659848550268626211,1011,2889,8136,8416146,227",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f54697": {
"value": "22.Trade and other payables20242023\u00a3\u2019000\u00a3\u2019000Trade payables \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202620,43222,400Other financial liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262,144988Other taxation and social security\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20263,0921,776Accrued expenses\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,9046,062Advance payments from customers \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202625853930,83031,765Financial liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202630,57231,226Non-financial liabilities \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202625853930,83031,765The prior year figure for financial liabilities has been updated to include accrued expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f56008": {
"value": "24.Provisions20242023\u00a3\u2019000\u00a3\u2019000Balance at 1st May\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026512456Increase in provision\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026172249Release of provision\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(164)(216)Exchange adjustment\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(15)23Balance at 30th April\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026505512Warranty due within one year \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026231266Warranty due after one year\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026274246Balance at 30th April\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026505512Provisions include warranties for products sold which generally cover a period of between 1 and 3 years.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f56608": {
"value": "Deferred tax assets and liabilitiesDeferred tax balances are attributable to the following:Year ended 30th April, 2024Year ended 30th April, 2023AssetsLiabilitiesNetAssetsLiabilitiesNet\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Property, plant67(12,738)(12,671)and equipment \u2026\u202667(10,159)(10,092)Intangible assets\u2026-(2,043)(2,043)-(2,021)(2,021)Derivative financial34(329)(295)instruments\u2026\u202665(144)(79)Tax losses\u2026\u202623-23350-350Other temporary688(310)378differences\u2026\u2026684(148)536812(15,420)(14,608)1,166(12,472)(11,306)Deferred tax balances are reported in the balance sheet as follows:20242023\u00a3\u2019000\u00a3\u2019000Deferred tax asset (see note 19)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202619157Deferred tax liability\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(14,799)(11,363)(14,608)(11,306)80NOTES TO THE FINANCIAL STATEMENTS25.Deferred tax assets and liabilities (continued)Property,DerivativeOtherplant andIntangiblefinancialTaxtemporaryequipmentassetsinstrumentslossesdifferencesTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Balance at1st May, 2022(8,281)(2,186)122,496308(7,651)Recognised inprofit and loss(1,832)165828(2,146)283(2,747)Recognised inother comprehensiveincome--(919)--(919)Exchangeadjustment21---1011Balance at30th April, 2023(10,092)(2,021)(79)350536(11,306)Balance at1st May, 2023(10,092)(2,021)(79)350536(11,306)Recognised inprofit and loss(2,584)(22)(117)(327)(164)(3,214)Recognised inother comprehensiveincome--(99)--(99)Exchangeadjustment5---611Balance at30th April, 2024(12,671)(2,043)(295)23378(14,608)Deferred tax assets not recognised on losses20242023\u00a3\u2019000\u00a3\u2019000Gross tax losses \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20263,0622,348Deferred tax assets not recognised \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026681521The Group has not recognised a deferred tax asset against taxable losses incurred by some of its subsidiaries.Typically, these are subsidiaries, which are still in their formative years and, whilst profitability and the associatedrecoverability of tax losses is expected in the long-term, it is deemed prudent to not recognise a deferred tax asset atthis stage, as a result of the uncertainty.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f59151": {
"value": "26.Capital and reservesShare capital20242023Authorised, allotted, called up and fully paid:\u00a3\u2019000\u00a3\u20190007,689,600 (2023: 7,689,600) ordinary shares of 10p each\u2026\u2026\u2026\u2026769769Buy back of 180,000 ordinary shares of 10p each\u2026 \u2026\u2026\u2026\u2026\u2026(18)-751769The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to onevote per share at meetings of the Company.The Company announced on 5th May, 2023 that it was proceeding with a Tender offer to tender up to 180,000 of itsordinary shares at the tender price of \u00a348 per ordinary share. The tender offer was subsequently approved at aGeneral Meeting that was held on 30th May, 2023 and the following day the offer ended. The offer was oversubscribedby 229% and, of the total number of Ordinary Shares validly tendered, all 180,000 Ordinary Shares have beenpurchased by the Company, and on 7th June, 2023 were cancelled off the register. The total cost of Ordinary Sharespurchased was \u00a38.87 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f59354": {
"value": "Translation reserveThe translation reserve comprises all foreign exchange differences arising from the translation of the financialstatements of foreign operations.Share-based payments reserveThe share-based payments reserve is a non-cash-impacting provision, as required by IFRS 2, relating to the EquityLong Term Incentive Plan (LTIP), which vested at 1st May, 2019. As all share options have now been exercised andthe Company has no follow-on LTIP incentive plans in place or proposed, the balance on the reserve has beentransferred to retained earnings in the current year.Cash flow hedge reserve and cost of hedging reserve20242023Note\u00a3\u2019000\u00a3\u2019000Derivative assets designated as cash flow hedging instruments\u2026\u2026171,6452,619Derivative liabilities designated as cash flow hedging instruments \u2026\u202623(524)(2,352)Net value of derivatives designated in cash flow hedging instruments\u20261,121267Ineffectiveness \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202658519Gross balances in the hedging reserves for continuing hedges\u2026\u20261,179786Matured derivative contracts\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(676)(72)Deferred tax balance recognised in other comprehensive income\u2026\u2026(295)(196)208518Cash flow hedge reserveAttributable to equity holders of the parentAttributable to non-controlling interests \u2026Cost of hedging reserveAttributable to equity holders of the parentAttributable to non-controlling interests \u2026Total\u2026\u2026\u2026\u2026\u20266331,504\u2026\u2026\u2026\u2026\u20261(12)6341,492\u2026\u2026\u2026\u2026\u2026(426)(976)\u2026\u2026\u2026\u2026\u2026-2(426)(974)208518The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedgeinstruments related to hedged transactions that have not yet occurred. The cost of hedging reserve relates to theassociated costs attaching to the cash flow hedge reserve, such as counterparty risk and forward point adjustments.The matured derivative contracts carried forward as part of the hedge reserve are those where the hedge was stilleffective at maturity but the underlying transactions had not occurred.Hedge effectiveness is tested using the hypothetical derivative method, whereby changes in the fair value of thehedging instrument are compared with changes in the fair value of the hedged forecast sales and purchases.Hedge ineffectiveness arises due to:\u2022differences in the timing of the cash flows of the forecast sales and purchases occurring and the hedginginstruments maturing;\u2022changes in the forecast values for the cash flows of hedged items and hedging instruments; and\u2022the effect of the counterparties' credit risk on the fair value of the foreign currency forward contracts.The change in value used to calculate hedge ineffectiveness is shown below:20242023\u00a3\u2019000\u00a3\u2019000Highly probable forecast sales\u2026\u2026\u2026\u2026\u2026\u2026\u2026(1,195)(7)Highly probable forecast purchases \u2026\u2026\u2026\u2026\u2026\u2026\u202616(245)Derivative forward exchange contracts\u2026\u2026\u2026\u2026\u2026\u20261,121(267)(58)(519)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f60296": {
"value": "Capital managementThe Group\u2019s main objective when managing capital is to safeguard the Group\u2019s ability to continue as a going concernin order to provide returns to shareholders. The Board maintains a strong capital base so as to maintain investor,creditor and market confidence and to sustain future development of the business. Operations are funded throughvarious shareholders\u2019 funds, bank debt, leases and, where appropriate, deferred consideration on acquisitions. Thecapital structure of the Group reflects the judgement of the Board as to the appropriate balance of funding required. At30th April, 2024, the capital used was \u00a3165.2 million (2023: \u00a3157.6 million) as shown in the following table:Capital management (continued)20242023\u00a3\u2019000\u00a3\u2019000Cash and cash equivalents\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(30,678)(19,661)Total lease liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20269,8136,227Bank overdrafts \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202648119Bank loans - repayable by instalments\u2026\u2026\u2026\u2026\u2026\u2026\u20267,0728,139Bank loans - rolling credit facilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202659,00039,500Net debt in accordance with IFRS 16\u2026\u2026\u2026\u2026\u2026\u2026\u202645,25534,324Operating lease debt (former IAS 17 definition)\u2026\u2026\u2026\u2026\u2026\u2026(2,324)(1,502)Relevant net debt for KPI purposes\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202642,93132,822Total equity attributable to equity holders of the parent\u2026\u2026\u2026\u2026122,281124,747Capital165,212157,569The Group aims to maintain a strong credit rating and headroom whilst optimising return to shareholders through anappropriate balance of debt and equity funding. At 30th April, 2024 net debt was \u00a342.9 million (2023: \u00a332.8 million).The gearing ratio is 35.1% (2023: 26.3%).The Group manages its capital structure and makes adjustments to it with regard to the risks inherent in the businessand in light of changes to economic conditions.Working capital is managed in order to generate maximum conversion of profits into cash and cash equivalents.Dividends are based on current year profits, thereby maintaining equity.The policy for debt is to ensure a smooth debt maturity profile with the objective of ensuring continuity of funding. Therepayment profile for the debt is shown in note 28 (b).There were no changes in the Group\u2019s approach to capital management during the year, although next year it isplanned to reduce the net debt to reduce bank interest costs.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f60902": {
"value": "Financial risk management
The Group\u2019s operations expose it to a variety of financial risks that include the effects of changes in market prices
(interest rates, foreign exchange rates and commodity prices), credit risk and liquidity. The Group has in place risk
management policies that seek to limit the adverse effects on the financial performance of the Group by using various
instruments and techniques.
Risk management policies have been set by the Board and applied by the Group.
a)
Credit risk
The Group\u2019s financial assets are cash and cash equivalents; trade and other receivables; contract assets;
derivative financial assets; the carrying amounts of which represent the Group\u2019s maximum exposure to credit risk
in relation to financial assets.
The credit risk on liquid funds is limited because the counterparties are banks with high credit ratings assigned by
international credit rating agencies.
The Group\u2019s credit risk is primarily attributable to its trade receivables and is managed through the following
processes:
i)
The majority of orders accepted by Group companies are backed by credit insurance;
ii)
Some orders are accepted with no credit insurance but with letters of credit;
iii)
Some orders are accepted with no credit insurance and no letter of credit but with an internal analysis of the
customer\u2019s size, creditworthiness, historic profitability and payment record;
iv)
A few orders (less than 10%), with a material value, are taken at risk following review by at least two Board
members;
v)
Major orders are normally accompanied by stage payments which go towards mitigating our credit risk.
Whilst the theoretical credit risk would be the actual balances themselves as reported within the table below, this
assumes that the credit insurance company is also a credit risk for the invoiced trade debtors and contract assets
underwritten by them. Our insurer enjoys a strong credit rating with the likes of Moody\u2019s, S&P and Fitch. As a
result, and after having looked back on the Group\u2019s track record of negligible impairment losses on these type of
assets over the last ten years, the Directors are of the opinion that there is no cost / benefit in performing an ECL
type loss analysis and so impairment provisions are based on known issues rather than a statistical estimate.Financial risk management (continued)
(b)
Credit risk (continued)
Exposure to credit risk
The carrying amount of financial assets represents the maximum credit exposure. The maximum exposure to
credit risk at the reporting date was:
Contract assets\u2026\u2026\u2026
Trade and other financial assets \u2013 due within one year
Cash at bank and cash equivalents
Derivative financial assets \u2013 due after more than one year
Derivative financial assets \u2013 due within one year \u2026
Hypothetical Credit Risk Exposure \u2013 assuming no credit insurance
At the reporting date, the maximum exposure to credit risk for trade receivables, before taking into account credit
insurance, by geographic region was:
The ageing of trade receivables and impairments at the reporting date was:
Past due 1-30 days \u2026
Past due 31-90 days\u2026
Past due more than 90 days
Management believes that there are no significant credit risks remaining with the above net receivables and that
the credit quality of customers is good, based on a review of past payment history and the current financial status
of the customers. Included in trade receivables are retentions which are job specific and have varying due dates
depending on the complexity of the job. These are included in the not past due category. The Group has not
renegotiated the terms of any trade receivables and has not pledged any trade receivables as security.
The Directors estimate that the fair value of the Group\u2019s trade and other receivables is approximate to their
carrying values.
An analysis of the provision for impairment of receivables is as follows:
Opening balance at 1st May
Provision utilised during the year
Closing balance at 30th April \u2026
b)
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, as far as possible, that it will always have sufficient
liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable
losses or risking damage to the Group\u2019s reputation.
At the year end the Group had the following unutilised bank facilities in respect of which all conditions precedent
had been met:Financial risk management (continued)
(b)
Liquidity risk (continued)
Total unutilised bank facilities
The Group\u2019s principal borrowing facilities are provided by three banks in the form of borrowings and short-term
overdraft facilities. The quantum of borrowing facilities available to the Group is reviewed regularly in light of
current working capital requirements and the need for capital investment for the long-term future for the Group.
After the year-end, the Group has renewed a \u00a310 million revolving credit facility that was due to expire in
September 2024 on a four year term, as a prudent policy to ensure that guaranteed facilities and the appropriate
level of headroom is available to the Group.
Maturity analysis
The table below analyses the Group\u2019s financial liabilities into maturity groupings based on the period outstanding
at the balance sheet date up to the contractual maturity date. All figures are contracted
gross cash flows that have not been discounted. The comparative figures for trade and other financial
liabilities have been amended. See note 22 for details.
Contractual maturities of
Derivatives forward exchange contracts
Contractual maturities of
Derivatives forward exchange contracts
28. Financial risk management (continued)
Foreign exchange risk (continued)
Bank loans repayable by instalments include a loan of \u00a31.2 million with the final payment due in the year ended
30th April, 2039, and a loan of \u00a34 million with the final payment due in the year ended 30th April, 2042.
c)
Market risk
Foreign exchange risk
The Group is subject to fluctuations in exchange rates on its net investments overseas and transactional monetary
assets and liabilities not denominated in the operating (or \u201cfunctional\u201d) currency of the operating unit involved.
The Group is exposed to fluctuations in several currencies which give rise to the net currency gains and losses
recognised in the statement of profit or loss.
In respect of other monetary assets and liabilities held in currencies, the Group ensures that the net exposure is
eliminated through the use of forward exchange contracts or spot transactions at the time the contractual
commitment is in place.
Currency derivatives
The Group utilises currency derivatives to hedge future highly probable transactions. There is an economic
relationship between the hedged items and the hedging instrument as the notional amount and maturity dates of
the hedging instrument match the expected values and timing of the highly probable sales and purchases. The
Group has established a hedge ratio of 1:1 for the hedging relationships as the underlying risk of the currency
derivatives is the same as the currency risk of the highly probable sales and purchases. Forecast transactions
The Group classifies its forward exchange contracts hedging forecast transactions as cash flow hedges and states
them at fair value.
Recognised assets and liabilities
Changes in the fair value of forward exchange contracts that economically hedge monetary assets and liabilities in
foreign currencies and for which no hedge accounting is applied are recognised in the statement of profit or loss.
Both the changes in fair value of the forward contracts and the foreign exchange gains and losses relating to the
monetary items are recognised as part of administrative expenses.Financial risk management (continued)
c)
Market risk (continued)
Currency profile of financial assets and liabilities:
The non-derivative foreign currency balances have been translated into Sterling using the reporting date
spot rates below.
Derivatives nominal value
The following significant exchange rates applied during the year, for reporting purposes:
Hypothetical Sensitivity analysis
Despite this sensitivity analysis, which is required to be calculated by the accounting standards, not reflecting the
true exposure of the Group, the Group has calculated the following sensitivities based on available data from the
financial derivatives known as forward contracts that it has in place at the year-end and utilises to hedge its
exposure to the principal foreign currencies in which the Group operates. As foreign exchange rates and interest
rates continue to fluctuate significantly, the Board considers it most appropriate to provide the hypothetical
sensitivities for a 1% change, because these figures can be extrapolated proportionately to obtain an estimate of
the impact of larger movements. The Group\u2019s exposure to foreign currency movements for all other foreign
currencies is not considered material.Financial risk management (continued) Hypothetical
Sensitivity analysis (continued)
GBP strengthens by 1% against USD
GBP strengthens by 1% against EUR
GBP weakens by 1% against USD
GBP weakens by 1% against EUR
d)
Interest rate risk
The Group is subject to fluctuations in interest rates on its borrowings and surplus cash. The Group is aware of
the financial products available to hedge against adverse movements in interest rates. Formal reviews are
undertaken to determine whether such instruments are appropriate for the Group.
Interest rate swaps
In July 2021, the Company signed a contract to mitigate the impact of interest rate risk by taking out an interest
rate swap derivative fixing \u00a330 million of notional debt at less than 1% versus the variable inter-bank lending rate
(SONIA) for a period of 10 years, from 1st September, 2021 to 31st August, 2031. Hedge accounting is not
applied for this instrument and all movements in fair value are recognised in profit or loss.
The table below shows the Group\u2019s financial assets and liabilities split by those bearing fixed and floating rates
and those that are non interest-bearing.
*The contract liabilities are predominantly advance payments from customers.
The fixed interest rates for bank loans repayable by instalments are 1.96% to 3.15%. Floating interest rates for
bank loans are calculated as SONIA or UK base rate, with bank margins of less than 2.1%.
Sensitivity analysis
A 1% decrease in interest rates would increase profit before tax by \u00a3295,527 (2023: \u00a3200,000).",
"dimensions": {
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"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f67964": {
"value": "Total financial assets and liabilitiesIFRS 7 requires that the classification of financial instruments at fair value be determined by reference to the source ofinputs used to derive the fair value. This classification uses the following three-level hierarchy:Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities;Level 2 - inputs other than quoted prices included within Level 1 that are observable for the asset or liability, eitherdirectly (i.e. as prices) or indirectly (i.e. derived from prices);Level 3 - inputs for the asset or liability that are not based on observable market data (unobservable inputs).The table below sets out the Group\u2019s accounting classification of financial assets and liabilities and their fair values at30th April, 2024 and 30th April, 2023.Year ended 30th April, 2024Year ended 30th April, 2023CarryingCarryingLevelamountFair valueamountFair valueFinancial assets\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Amortised costCash and cash equivalents\u2026Other30,67830,67819,66119,661Contract assets\u2026\u2026\u2026Other22,02722,02716,25716,257Trade receivables \u2026\u2026\u2026Other26,36426,36428,09428,094Other financial assets\u2026\u2026Other1,4431,4431,6631,663Fair value through profit and lossDerivative financial assets*\u2026Level 236366868Interest rate swap\u2026\u2026Level 26,0426,0425,9295,929Fair value \u2013 hedging instrumentDerivative financial assets*\u2026Level 21,6451,6452,6192,619Total financial assets\u202688,23588,23574,29174,291Financial liabilitiesAmortised costContract liabilities\u2026\u2026Other34,12434,12432,74732,747Trade payables\u2026\u2026\u2026Other20,43220,43222,40022,400Other financial liabilities\u2026Other5,2365,2362,7642,764Lease liabilities\u2026\u2026\u2026Other9,81311,1016,2276,841Bank overdrafts\u2026\u2026\u2026Other4848119119Bank loans -7,0729,938repayable by instalments\u2026Other8,13911,049Bank loans -59,00059,000rolling credit facilities\u2026\u2026Other39,50039,500Fair value through profit and lossDerivative financial liabilities*\u2026Level 2443131Fair value \u2013 hedging instrumentDerivative financial liabilities*\u2026Level 25245242,3522,352Total financial liabilities\u2026136,253140,407114,279117,803*The prior year comparatives for the analysis between hedged and unhedged derivatives have been updated, asoutlined in note 17 and note 23.Derivative financial instruments not designated as cash flow hedging instruments are measured at fair valuethrough profit and loss.The fair value of the short-term cash and cash equivalents, trade and other receivables, contract assets, trade andother financial liabilities, contract liabilities, fixed and floating rate borrowings is the same as carrying value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f69199": {
"value": "Capital commitmentsContracted capital commitments at 30th April, 2024 for which no provision has been made in these financialstatements were \u00a32,265,096 (2023: \u00a34,576,000).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f69212": {
"value": "Guarantees and contingenciesThe table below sets out the number and value of unexpired bank guarantee bonds as at 30th April, 2024 and 30thApril, 2023. These guarantee bonds are required as part of the terms and conditions within our MechanicalEngineering contracts.20242023\u00a3\u2019000\u00a3\u2019000154 guarantee and bonds contracts (2023: 146)\u2026\u2026\u2026\u2026\u20268,6689,180",
"dimensions": {
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"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f69253": {
"value": "Subsequent eventsAfter the balance sheet date an ordinary dividend of 133 pence per qualifying ordinary share was proposed by theDirectors (2023: Ordinary dividend of 115 pence).The current year proposed ordinary dividend of \u00a39,988,000 has not been provided for within these financial statements(2023: Proposed ordinary dividend of \u00a38,636,000 was not provided for within the comparative figures).After the year end the Group has renewed a \u00a310 million revolving credit facility, that was due to expire in September2024, on a four year term, as a prudent policy to ensure that guaranteed facilities and the appropriate level ofheadroom is available to the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f69932": {
"value": "Related partiesTransactions between the Company and its subsidiaries have been eliminated on consolidation and are not reportedin this note. Year end balances and transactions during the year with the Group\u2019s associate company, Tet GoodwinProperty Company Limited, are shown below.20242023\u00a3\u2019000\u00a3\u2019000Rental cost \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026290318C13Related party balances and transactionsThe Company has applied the exemptions available under FRS 101 in respect of the disclosure of transactionswith wholly-owned subsidiary companies. The Company has transacted with Easat Radar Systems Limited,Goodwin Korea Company Limited, Jewelry Plaster Limited, Easat Finland Oy, Siam Casting Powers Limited,Ultratec Jewelry Supplies Limited and Ying Tai (UK) Limited which are not wholly-owned subsidiaries.C13 Related party balances and transactions (continued)20242023\u00a3\u2019000\u00a3\u2019000Related party balancesInterest-bearing balances-Amounts owed by Group undertakings \u2013 repayable within five years\u2026\u20267,998Non interest-bearing balances6,955Amounts owed by Group undertakings \u2013 repayable within five years\u2026\u2026735Non interest-bearing payable balances-Amounts owed by Group undertakings \u2013 repayable on demand\u2026\u2026\u2026(149)Related party transactionsDividend income\u2026\u2026\u2026\u2026\u2026\u2026\u20261,248773Interest income\u2026\u2026\u2026\u2026\u2026\u2026\u202631237Management fee income\u2026\u2026\u2026\u2026\u2026\u2026\u2026289536Rental income\u2026\u2026\u2026\u2026\u2026\u2026\u2026119141Royalty income\u2026\u2026\u2026\u2026\u2026\u2026\u2026162164Sale of tangible and intangible assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026674-Interest expense\u2026\u2026\u2026\u2026\u2026\u2026\u202697-Purchase of intangible assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026149-Compensation of key management personnelKey management personnel are defined in the Directors\u2019 Remuneration Report on page 35, and theirremuneration is disclosed on page 35 of the Group financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
},
"f70149": {
"value": "GOODWIN PLCCOMPANY BALANCE SHEETat 30th April, 202420242023NON-CURRENT ASSETSNote\u00a3\u2019000\u00a3\u2019000Property, plant and equipment \u2026\u2026\u2026\u2026\u2026\u2026C437,62142,946Investment properties\u2026\u2026\u2026\u2026\u2026\u2026\u2026C436,79130,547Right-of-use assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C49,3454,817Investments \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C529,83225,822Intangible assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C615,39816,108Derivative financial assets\u2026\u2026\u2026\u2026\u2026\u202628, C74,8374,802Group receivables \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C840,70331,756174,527156,798CURRENT ASSETS1,006Other receivables\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C8938Derivative assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202628, C71,5171,127Cash at bank and in hand\u2026\u2026\u2026\u2026\u2026\u202621,61612,96224,13915,027TOTAL ASSETS\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026198,666171,825CURRENT LIABILITIESBorrowings \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C913,3056,053Trade and other payables\u2026\u2026\u2026\u2026\u2026\u2026\u2026C1022,96819,74336,27325,796NON-CURRENT LIABILITIESBorrowings \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026C959,10645,074Accruals and deferred income \u2026\u2026\u2026\u2026\u2026\u2026883780Deferred tax liabilities\u2026\u2026\u2026\u2026\u2026\u2026\u2026C1111,0068,30070,99554,154TOTAL LIABILITIES\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026107,26879,950NET ASSETS \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202691,39891,875EQUITYCalled up share capital\u2026\u2026\u2026\u2026\u2026\u2026\u2026C12751769Share-based payments reserve\u2026\u2026\u2026\u2026\u2026-5,244Cash flow hedge reserve \u2026\u2026\u2026\u2026\u2026\u2026\u2026315-Cost of hedging reserve \u2026\u2026\u2026\u2026\u2026\u2026(72)-Profit and loss account\u2026\u2026\u2026\u2026\u2026\u2026\u202690,40485,862TOTAL EQUITY\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202691,39891,875Profit after tax for the year\u2026\u2026\u2026\u2026\u2026\u202616,78511,569These financial statements were approved by the Board of Directors on 6th August, 2024 and signed on its behalf by:T. J. W. Goodwin M. S. Goodwin Director DirectorS. R. GoodwinDirectorCompany Registration Number: 305907The notes on pages 95 to 104 form part of these financial statements.92GOODWIN PLCCOMPANY STATEMENT OF COMPREHENSIVE INCOMEfor the year ended 30th April, 202420242023\u00a3\u2019000\u00a3\u2019000PROFIT FOR YEAR16,78511,569OTHER COMPREHENSIVE INCOME / (EXPENSE) ITEMS THATMAY BE RECLASSIFIED SUBSEQUENTLY TO PROFIT OR LOSS:Cash flow hedges - effective portion of changes in fair value\u2026\u2026\u2026\u2026416-Cash flow hedges - ineffectiveness transferred to profit or loss\u2026\u2026\u2026\u2026(16)-Cash flow hedges - amounts transferred to profit or loss\u2026\u2026\u2026\u2026\u202620-Cash flow hedges - deferred tax charge \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(105)-Cost of hedging - changes in fair value\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(100)-Cost of hedging - ineffectiveness transferred to profit or loss\u2026\u2026\u2026\u20264-Cost of hedging - deferred tax credit\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202624-OTHER COMPREHENSIVE EXPENSE FOR THE YEAR, NET OF INCOME TAX243-TOTAL COMPREHENSIVE INCOME FOR THE YEAR17,02811,569COMPANY STATEMENT OF CHANGES IN EQUITYat 30th April, 2024Share-basedCash flowCost ofSharepaymentshedgehedgingRetainedTotalcapitalreservereservereserveearningsequity\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000YEAR ENDED 30TH APRIL, 20247695,244--85,86291,875Balance at 1st May, 2023\u2026Profit for the year\u2026\u2026----16,78516,785Effective portion of changes---in fair value\u2026\u2026\u2026416(100)316Ineffectiveness transferred---to profit or loss\u2026\u2026\u2026(16)4(12)Amounts reclassifiedto profit or loss\u2026\u2026\u2026--20--20Deferred tax (charge) / credit \u2026--(105)24-(81)Other comprehensive income /(expense) for the year--315(72)-243TOTAL COMPREHENSIVE INCOME /--FOR THE YEAR315(72)16,78517,028Transfers between reserves *\u2026-(5,244)--5,244-Transactions with owners---Buy back of shares\u2026\u2026(18)(8,851)(8,869)Dividends paid\u2026\u2026\u2026----(8,636)(8,636)BALANCE AT 30TH APRIL, 2024751-315(72)90,40491,398YEAR ENDED 30TH APRIL, 2023Balance at 1st May, 2022\u20267695,244--82,58288,595Profit for the year\u2026\u2026----11,56911,569TOTAL COMPREHENSIVE INCOMEFOR THE YEAR----11,56911,569Transactions with owners----Dividends paid\u2026\u2026\u2026(8,289)(8,289)BALANCE AT 30TH APRIL, 20237695,244--85,86291,875*The balance on the share-based payment reserve has been transferred to retained earnings as all previous share optionshave vested.Accounting policiesPrincipal accounting policiesThese financial statements present information about the Company as an individual undertaking and not about itsGroup. These financial statements were prepared in accordance with Financial Reporting Standard 101 ReducedDisclosure Framework (\u201cFRS 101\u201d).Basis of accountingGoodwin PLC (the \u201cCompany\u201d) is a Company incorporated and domiciled in England and Wales.These financial statements have been prepared in accordance with International Accounting Standards as adoptedby the UK and in conformity with the requirements of the Companies Act 2006.The Company proposes to continue to adopt the reduced disclosure framework of FRS 101 in its next financialstatements. The accounting policies set out below have, unless otherwise stated, been applied consistently to allperiods presented in these financial statements.The Company is exempt under S408 (3) Companies Act 2006 from the requirement to present its own profit andloss account.In these financial statements, the Company has applied the exemptions available under FRS 101 in respect of thefollowing disclosures:\u2022A cash flow statement and related notes;\u2022Comparative period reconciliations for share capital, tangible fixed assets and intangible assets;\u2022Disclosures in respect of transactions with wholly-owned subsidiaries;\u2022Disclosures in respect of capital management and\u2022The effects of new but not yet effective IFRSs.As the consolidated financial statements of Goodwin PLC include the equivalent disclosures, the Company hasalso taken the exemptions under FRS 101 available in respect of certain disclosures required by IFRS 13 FairValue Measurement and the disclosures required by IFRS 7 Financial Instrument Disclosures.Judgements made by the Directors, in the application of these accounting policies, that have significant effect onthe financial statements and estimates with a significant risk of material adjustment in the next year are discussedin note 2 of the Group financial statements.Measurement conventionThe financial statements have been prepared under the historical cost accounting rules except where themeasurement of balances at fair value is required as below.Investments in subsidiary undertakingsIn the Company\u2019s financial statements, investments in subsidiary undertakings are stated at cost less amountswritten off for impairment.Foreign currencyTransactions in foreign currencies are translated to the respective functional currencies at the foreign exchangerate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at thebalance sheet date are translated at the foreign exchange rate ruling at that date. Foreign exchange differencesarising on translation are recognised in the statement of profit or loss within operating profit.Financial instrumentsFinancial assets and financial liabilities are recognised on the Company\u2019s balance sheet when the Company hasbecome a party to the contractual provisions of the instrument. The principal financial assets and liabilities of theCompany are as follows:Principal non-derivative financial assetsOther receivablesOther receivables principally comprise short-term sales taxes repayable to the Company and receivables fromGroup undertakings. After being recognised initially at fair value, other receivables are measured, subsequently,at amortised cost. The carrying amount of other receivables is considered to be a reasonable approximation oftheir fair value. A provision for expected credit losses (ECL) is not seen as necessary given that thecounterparties here are Group undertakings. The Company is privy to both the accounts and future prospects ofits subsidiary and associate companies. Accordingly, impairment provisions are raised where the carrying valueof a subsidiary company / associated company cannot be fully supported.Cash and cash equivalentsCash and cash equivalents comprise cash at bank and in hand including cash deposits with an original maturityof three months or less.Equity instrumentsEquity instruments are stated at par value, with the par value of ordinary shares being reported as share capitaAccounting policies (continued)Principal non-derivative financial liabilitiesFinancial liabilities are classified according to the substance of the contractual arrangements into which theCompany has entered.Bank borrowingsInterest-bearing bank loans and overdrafts are recorded initially at their fair value less attributable transactioncosts. They are subsequently carried at their amortised cost and finance charges are recognised in thestatement of profit or loss over the term of the instrument using an effective rate of interest.Trade and other payablesTrade and other payables are recognised initially at fair value and subsequently at amortised cost using theeffective interest method where material.Derivative assets and liabilitiesDerivative financial assets and liabilities are recognised at fair value. The fair value of forward foreign exchangecontracts is equal to the present value of the difference between the contractual forward price and the currentforward price for the residual maturity of the contract adjusted for counterparty credit risk. The recognition of thegain or loss on re-measuring to fair value those forward foreign exchange contracts, which are used forhedging, is outlined below; for other forward foreign exchange contracts and the interest rate swap derivative,the gain or loss is recognised in the profit or loss.Cash flow hedgesWhere a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognisedasset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivativefinancial instrument is recognised directly in the hedging reserves. Our hedge relationships are aligned with ourrisk management objectives and strategy, resulting in a more qualitative and forward-looking approach inensuring hedge effectiveness. These hedging arrangements have been entered into to mitigate foreign currencyexchange risk arising from certain highly probable sales and purchase transactions denominated in foreigncurrencies.For cash flow hedges, the associated cumulative gain or loss on the relevant derivative financial instrument isremoved from equity and recognised in the statement of profit or loss in the same period or periods duringwhich the hedged forecast transaction affects the statement of profit or loss. Any identified ineffective portion ofthe hedge is recognised immediately in the statement of profit or loss. The full value of the change in fair valueis designated as the hedging instrument and taken to the cash flow hedge reserve.Where a derivative financial instrument is not hedge accounted, all changes in fair value are recognisedimmediately in profit or loss.When a hedging instrument expires or is sold, terminated or exercised, or the Company revokes designation ofthe hedge relationship but the hedged forecast transaction is still expected to occur, the cumulative gain or lossat that point remains in equity and is recognised in accordance with the above policy when the transactionoccurs. If the cash flow hedge transaction is no longer expected to take place, the cumulative unrealised gain orloss recognised in equity is recognised in the statement of profit or loss immediately, within administrativeexpenses.Intangible fixed assets and amortisationManufacturing rights, brand names and customer lists purchased by the Company are amortised to nil by equalannual instalments over their estimated useful lives. Expenditure on development activities is capitalised if theproduct or process is technically and commercially feasible and the Company has sufficient resources to completedevelopment. The expenditure capitalised includes the cost of materials, direct labour and an appropriateproportion of overheads.Amortisation rates are as follows:Manufacturing rights \u2026\u2026\u2026\u202611 - 15 yearsBrand names \u2026\u2026\u2026\u2026\u202620 yearsSoftware and licences\u2026\u2026\u20263 - 5 yearsIntellectual property rights \u2026\u2026\u202615 - 20 yearsNon-compete agreements \u2026\u2026\u20262 - 15 yearsCapitalised development costs\u2026\u2026Minimum expected order unit intake or minimum product lifeProperty, plant and equipmentProperty, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Whereparts of an item of property, plant and equipment have different useful lives, they are accounted for as separateitems of property, plant and equipment.Depreciation is charged to the statement of profit or loss over the estimated useful lives of each part of an item ofproperty, plant and equipment on the following bases:Freehold land\u2026\u2026\u2026\u2026\u2026NilFreehold buildings\u2026\u2026\u2026\u202625 -50 years on reducing balance or costPlant and machinery \u2026\u2026\u2026\u20264-20 years on reducing balance or costMotor vehicles \u2026\u2026\u2026\u2026\u20264-7 years on reducing balance or costTooling\u2026\u2026\u2026\u2026\u2026Over estimated production lifeOther equipment\u2026\u2026\u2026\u20264- 7 years on reducing balance or costAccounting policies (continued)Property, plant and equipment (continued)Assets in the course of construction are not depreciated.Before being brought into use, assets are assessed individually to determine which is the most appropriatedepreciation method. At present, most assets are being depreciated on a reducing balance basis.Investment propertiesInvestment properties are properties which are held either to earn rental income or for capital appreciation or forboth. Investment properties are stated at cost less accumulated depreciation.Depreciation is charged to the statement of profit or loss on a straight-line basis or reducing balance basis over theestimated useful lives of investment properties which is typically 25 years.Government grantsGovernment grants relating to income are recognised in the statement of profit or loss.Unamortised government grants relating to property, plant and equipment are recognised in the balance sheet asdeferred income. Amortisation of such grants is credited to profit and loss in accordance with the useful lives of theassets to which they relate.ProvisionsA provision is recognised in the balance sheet when the Company has a present legal or constructive obligation asa result of a past event, and it is probable that an outflow of economic benefits will be required to settle theobligation. If the effect is material, provisions are determined by discounting the expected future cash flows at apre-tax rate that reflects current market assessments of the time value of money and, where appropriate, the risksspecific to the liability.LeasesDefinition of a leaseA contract is a lease or contains a lease if it transfers the right to use an identified asset over the contract term, inexchange for payment. In determining whether a contract gives the Company the right to use an asset, theCompany assesses whether:\u2022the contract involves the use of an identified asset;\u2022the Company has the right to obtain substantially all of the economic benefit of using the asset; and\u2022the Company has the right to direct the use of the asset by deciding how the asset is employed.Lease termThe lease term is the non-cancellable period of a lease, and options to extend the lease or terminate it, where it isprobable that the Company will exercise the available options. At the start of a lease, the Company makes ajudgement about whether it is reasonably certain to exercise the options, and reassesses this judgement at everyreporting period. Contracts, where the original lease term has expired, with assets continuing to be leased on ashort-term rolling basis of a few months, are treated as short-term leases.Lease balancesA right-of-use asset and a lease liability are calculated at the beginning of a lease. The right-of-use asset ismeasured initially at cost, being the opening lease liability, adjusted for any lease payments made by the start ofthe lease, adjusted for any initial direct costs, which have been incurred.The lease liability is measured initially at the present value of the lease payments, which are outstanding at thestart date, discounted at either the rate implicit in the lease or the Company\u2019s incremental borrowing rate. With theexception of leases containing an option to purchase, the Company uses its incremental borrowing rate as thediscount rate. Lease liabilities are measured at amortised cost, using the effective rate, and adjusted as requiredfor any subsequent change to the lease terms.The right-of-use asset is depreciated on a straight-line basis over the lease term, or from the start date of the leaseto the end of the useful life of the right-of-use asset as appropriate. The method of calculating the estimated usefullives of the right-of-use assets and testing for impairment is the same as that for property, plant and equipment.Recognition exemptionsPayments for short-term leases, lasting twelve months or less, without a purchase option, are reported an asoperating expense on a straight-line basis over the term of the lease.The cost of leasing low-value items is reported as an operating expense over the life of the lease.Finance costs (net)Finance costs comprise interest payable and interest on finance leases using the effective interest method,together with the amortisation of any facility arrangement fees. Borrowing costs that are directly attributable to theacquisition, construction or production of an asset, which takes a substantial time to be prepared for use, arecapitalised as part of the cost of that asset.Interest income and interest payable is recognised in the statement of profit or loss as it accrues.Pension costsThe Company contributes to a defined contribution pension scheme for employees under an Auto EnrolmentPension arrangement as required by Government legislation. The assets of the scheme are heldAccounting policies (continued)Pension costs (continued)in independently administered funds. Company pension costs are charged to the statement of profit or loss in theyear for which contributions are payable.TaxationTax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the statement of profitor loss except to the extent that it relates to items recognised directly in equity, in which case it is recognised inequity.Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantivelyenacted 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 forfinancial reporting purposes and the amounts used for taxation purposes. The amount of deferred tax provided isbased on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using taxrates 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 availableagainst which the asset can be utilised.Interest swap derivativeThe mark to market value of the Company\u2019s interest rate swap derivative is treated as not being hedged with themovement on the mark to market valuation being taken through the profit and loss account.C2Auditor\u2019s remunerationIncluded in the profit / (loss) before taxation are the following:20242023\u00a3\u2019000\u00a3\u2019000Fees receivable by the auditor and the auditor\u2019s associates in respect of:Audit of these financial statements\u2026\u2026\u2026\u2026\u2026\u2026\u20268880Amounts paid to the Company\u2019s auditor in respect of services to the Company, other than the audit of theCompany\u2019s financial statements, have not been disclosed as the information is required instead to be disclosed ona consolidated basis (see note 6 of the Group financial statements).C3Staff numbers and costsThe average number of persons employed by the Company (including Directors) during the year, analysed bycategory, was as follows:Number of employees20242023Administration staff \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u2026\u2026565120242023\u00a3\u2019000\u00a3\u2019000The aggregate payroll costs of these persons were as follows:Wages and salaries\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20266,4514,951Social security costs\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026615616Other pension costs\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026104997,1705,666Details of the Directors\u2019 remuneration can be found within the Directors\u2019 Remuneration Report on page 35. Theemoluments of the highest paid Director were \u00a3435,000 (2023: \u00a3406,000). The number of Directors who weremembers of a defined contribution pension scheme was 1 (2023: 3).C4 Tangible fixed assetsInvestmentProperty, Plant and EquipmentpropertiesOtherAssets inLand andPlant andequipmentcourse ofbuildingsmachinery*constructionTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostBalance at 1st May, 202339,3781,24442,4642,01721,19866,923Additions\u2026\u20262,829-4362486,2926,976Reclassification \u2026\u20264,693-5,630-(10,323)(4,693)Transfer to ROU**\u2026--(4,878)-(355)(5,233)Disposals\u2026\u2026---(169)-(169)Intercompany transfers----(281)(281)Balance at 30th April, 202446,9001,24443,6522,09616,53163,523DepreciationBalance at 1st May, 20238,83172421,7091,544-23,977Charged in the year\u20261,278202,094140-2,254Transfer to ROU**\u2026--(166)--(166)Disposals\u2026\u2026---(163)-(163)Balance at 30th April, 202410,10974423,6371,521-25,902Net book valueAt 30th April, 2023\u202630,54752020,75547321,19842,946At 30th April, 202436,79150020,01557516,53137,621*Other equipment comprises motor vehicles, IT hardware and office equipment.**This is a transfer to the right-of-use assets category, relating to ongoing investment in Green Projects.SecurityThe net book value of assets pledged as security for borrowings (note C9) is:20242023\u00a3\u2019000\u00a3\u2019000Investment property\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,4074,500Plant and machinery\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,5374,8008,9449,300The Company\u2019s investment properties have been valued, using the cost model, and depreciated over theirestimated useful lives \u2013 typically 25 years. In the opinion of the Directors, the fair value of the investmentproperties as at 30th April, 2024 was estimated to be in the range of \u00a345-55 million, compared with the net bookvalue of \u00a337 million.Investment property income and operating expensesThe Company rents investment properties to its UK subsidiaries. There are no formal agreements in place and forthis reason, it is not possible to disclose a maturity analysis of lease payments.20242023\u00a3\u2019000\u00a3\u2019000Property income \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,5611,503Operating expenses\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026(814)(819)C5 Fixed asset investmentsShares inShares inassociatedGroupundertakingsundertakingsTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostBalance at 1st May, 2023\u2026\u2026\u2026\u2026\u202623731,49831,735Additions\u2026\u2026\u2026\u2026\u2026\u2026\u2026-4,0104,010Transfers\u2026\u2026\u2026\u2026\u2026\u2026\u2026126(126)-Balance at 30th April, 202436335,38235,745ImpairmentBalance at 1st May, 2023\u2026\u2026\u2026\u2026\u2026-5,9135,913Balance at 30th April, 2024-5,9135,913Net book valueAt 30th April, 2023\u2026\u2026\u2026\u2026\u2026\u202623725,58525,822At 30th April, 202436329,46929,832A list of principal subsidiaries and associates is given in note 14 and a list of non-principal subsidiaries andassociates is given in note 33 of the Group financial statements.During the year, Easat Radar Systems Limited issued preference shares of \u00a34 million to its parent company,Goodwin PLC.AVD Fire Limited, a 100% owned UK trading subsidiary, is exempt from the requirement to have an audit and to fileaudited financial statements by virtue of Section 479A of the Companies Act 2006. In adopting the exemption,Goodwin PLC has provided a guarantee to this subsidiary in accordance with Section 479C of the Companies Act2006.C6 Intangible assetsBrand namesandManu-SoftwareDevelop-intellectualfacturingandmentpropertyrightsLicencescostsTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000CostBalance at 1st May, 2023\u2026\u20268,5681,67241011,42922,079Additions\u2026\u2026\u2026\u202628-374-402Intercompany transfers\u2026\u2026(413)--46451Disposals\u2026\u2026\u2026\u2026--(48)-(48)Balance at 30th April, 20248,1831,67273611,89322,484AmortisationBalance at 1st May, 2023\u2026\u20262,2511,1883012,2315,971Amortisation for the year\u2026\u202638056856421,163Disposals\u2026\u2026\u2026\u2026--(48)-(48)Balance at 30th April, 20242,6311,2443382,8737,086Net book valueAt 30th April, 2023\u2026\u2026\u20266,3174841099,19816,108At 30th April, 20245,5524283989,02015,398Note 16 in the Group financial statements includes details of the Company\u2019s significant intangible assets.C7 Derivative assets20242023\u00a3\u2019000\u00a3\u2019000Due after more than one year4,814Interest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20264,802Derivative assets designated as cash flow hedging instruments\u2026\u202623-4,8374,802Due within one yearInterest rate swap\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,2301,127Derivative assets designated as cash flow hedging instruments\u2026\u2026287-1,5171,127The Group utilises interest rate swap derivatives to hedge against future movements in floating interest ratesagainst the Group's floating rate debt. Hedge accounting is not applied for these instruments and all movements infair value are recognised in profit or loss. Further details are contained in note 28 of the Group financial statements.C8 Other receivables20242023\u00a3\u2019000\u00a3\u2019000Due after more than one yearInterest-bearing604Amounts owed by Group undertakings \u2013 repayable on demand *\u2026\u2026-Amounts owed by Group undertakings \u2013 repayable within five years \u2026\u20262058,495Non interest-bearing1,224Amounts owed by Group undertakings \u2013 repayable on demand *\u2026\u2026-Amounts owed by Group undertakings \u2013 repayable within five years \u2026\u202638,67023,26140,70331,756Due within one yearOther debtors \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20267166Prepayments and accrued income\u2026\u2026\u2026\u2026\u2026\u2026\u2026759653Corporation tax receivable\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20262401191,006938*Amounts owed by Group undertakings are considered to be repayable within five years, as the Companysupports the working capital requirements of the Group undertakings and repayment is required by the Companyonly when there are excess funds within each specific Group undertaking.BorrowingsThis note provides information about the contractual terms of the Company\u2019s interest-bearing bank loans andborrowings. For more information about the Group\u2019s exposure to interest rate risk, see note 28 (d) of the Groupfinancial statements.20242023Non-Non-currentCurrentTotalcurrentCurrentTotalliabilities liabilitiesborrowingsliabilitiesliabilities borrowings\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Bank overdrafts \u2026\u2026\u2026----119119Bank loans repayable4,9951,0056,000by instalments\u2026\u2026\u20265,9061,0266,932Bank loans - rolling49,00010,00059,000credit facilities\u2026\u2026\u202636,0003,50039,500Other loans\u2026\u2026\u2026------Lease liabilities \u2026\u2026\u20265,1112,3007,4113,1681,4084,57659,10613,30572,41145,0746,05351,127Lease liabilitiesLease liabilities are payable as follows:20242023MinimumMinimumleaseleasepaymentsInterestPrincipalpaymentsInterestPrincipal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Less than one year\u2026\u20262,7744742,3001,6442361,408Between two and4,3634673,896three years\u2026\u2026\u20262,5512512,300Between four and1,268531,215five years\u2026\u2026\u2026897298688,4059947,4115,0925164,576Borrowings (continued)Bank loan repayable by instalmentsThe loans are secured against three furnaces and land (see note C4). Bank loans are repayable as follows:20242023MinimumMinimumloanloanpaymentsInterestPrincipalpaymentsInterestPrincipal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Less than one year\u2026\u20261,3483431,0051,3623361,026Between two and2,2335571,676three years\u2026\u2026\u20262,5275591,968Between four and906456450five years\u2026\u2026\u20261,275431844More than five years\u2026\u20264,2301,3612,8694,5031,4093,0948,7172,7176,0009,6672,7356,932C10 Trade and other payables20242023\u00a3\u2019000\u00a3\u2019000Trade payables\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026507852Amounts owed to Group undertakings \u2013 interest-bearing\u2026\u2026\u2026\u20263115,200Amounts owed to Group undertakings \u2013 non interest-bearing \u2026\u2026\u202620,07312,622Other taxation and social security\u2026\u2026\u2026\u2026\u2026\u2026\u2026788365Other creditors\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026-12Accruals and deferred income\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20261,28969222,96819,743C11 Provisions for deferred taxProperty,plant andTaxequipmentlossesDerivativesTotal\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Balance at 1st May, 2023\u2026\u2026\u2026\u2026\u20268,650(350)-8,300Recognised in profit or loss\u2026\u2026\u2026\u20262,298327-2,625Recognised in other--comprehensive income\u2026\u2026\u2026\u2026\u20268181Balance at 30th April, 202410,948(23)8111,006C12 Called up share capital20242023\u00a3\u2019000\u00a3\u2019000Authorised, allotted, called up and fully paid:Balance at 1st May, 7,689,000 (2023: 7,689,600 ordinary shares of 10p each)\u2026769769Buy back of 180,000 ordinary shares of 10p each\u2026\u2026\u2026\u2026\u2026\u2026(18)-Balance at 30th April751769Details of the share buy back are contained in note 26 of the Group financial statements.C13 Related party balances and transactions (continued)20242023\u00a3\u2019000\u00a3\u2019000Related party balancesInterest-bearing balances-Amounts owed by Group undertakings \u2013 repayable within five years\u2026\u20267,998Non interest-bearing balances6,955Amounts owed by Group undertakings \u2013 repayable within five years\u2026\u2026735Non interest-bearing payable balances-Amounts owed by Group undertakings \u2013 repayable on demand\u2026\u2026\u2026(149)Related party transactionsDividend income\u2026\u2026\u2026\u2026\u2026\u2026\u20261,248773Interest income\u2026\u2026\u2026\u2026\u2026\u2026\u202631237Management fee income\u2026\u2026\u2026\u2026\u2026\u2026\u2026289536Rental income\u2026\u2026\u2026\u2026\u2026\u2026\u2026119141Royalty income\u2026\u2026\u2026\u2026\u2026\u2026\u2026162164Sale of tangible and intangible assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026674-Interest expense\u2026\u2026\u2026\u2026\u2026\u2026\u202697-Purchase of intangible assets\u2026\u2026\u2026\u2026\u2026\u2026\u2026149-Compensation of key management personnelKey management personnel are defined in the Directors\u2019 Remuneration Report on page 35, and theirremuneration is disclosed on page 35 of the Group financial statements.C14CommitmentsContracted capital commitments at 30th April, 2024 for which no provision has been made in these financialstatements were \u00a3259,135 (2023: \u00a31,510,000).C15Subsequent eventsAfter the balance sheet date, ordinary dividends were declared of \u00a39,988,000, which have not been provided forwithin these financial statements.C16 Dividends20242023Paid ordinary dividends during the year in respect of prior years\u00a3\u2019000\u00a3\u20190008,636115p (2023: 107.08p) per qualifying ordinary share\u2026\u2026\u2026\u20268,289After the balance sheet date an ordinary dividend of 133 pence per qualifying ordinary share was proposed by theDirectors (2023: Ordinary dividend of 115 pence).The proposed current year ordinary dividend of \u00a39,988,000 has not been provided for within these financialstatements (2023: Proposed ordinary dividend of \u00a38,636,000 was not provided for).C17Accounting estimates and judgementsThe material accounting estimates and judgements for the Company follow that of the Group which have beenconsidered in note 2 of the Group financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800N4T1NMSJ57B322",
"period": "2023-05-01T00:00:00/2024-05-01T00:00:00"
}
}
}
}