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    "period": "2023-08-01T00:00:00/2024-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-383": {
   "value": "-1000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-384": {
   "value": "23000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2023-08-01T00:00:00/2024-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-385": {
   "value": "4733000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-386": {
   "value": "5086000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2023-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-387": {
   "value": "4063000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2025-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-388": {
   "value": "4733000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-391": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs9\">1. General information<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsa\">Ultimate Products plc (`the Company\u2019) and its subsidiaries </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb\">(together `the Group\u2019) is a supplier of branded, value-for-money </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc\">household products to global markets. The Company is a public </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd\">limited company<span class=\"_ _10\"></span>, which is listed on the London Stock Ex<span class=\"_ _6\"></span>change </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse\">and incorporated and domiciled in England and W<span class=\"_ _6\"></span>ales. The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsf\">address of its registered office is Ultimate Products plc, Manor </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs10\">Mill, Victoria Street, Chadderton, Oldham OL9 0DD<span class=\"_ _6\"></span>. </div><div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs11\">2. Basis of preparation<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12\">The Financial Statements have been prepared in accordance </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs13\">with UK adopted international financial reporting standards.<span class=\"_ _249\"> </span>The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws22 gs14\">consolidated Group Financial Statements and Company Financial </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs15\">Statements are presented in S<span class=\"_ _6\"></span>terling and rounded to the nearest </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs16\">thousand unless otherwise indicated.<span class=\"_ _249\"> </span> The Financial Statements </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs17\">are prepared on the historical cost basis, e<span class=\"_ _6\"></span>xcept for certain </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18\">financial instruments and share-based payments that have been </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs19\">measured at fair value. The Directors have tak<span class=\"_ _6\"></span>en advantage of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a\">the e<span class=\"_ _6\"></span>xemption available under Section 408 of the Companies </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b\">Act 2006 and have not presented an income statement or a </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1c\">statement of comprehensive income for the Company alone.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs1d\">Going Concern<span class=\"_ _249\"> </span></div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e\">The Directors have adopted the going concern basis in preparing </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1f\">these accounts after assessing the principal risks and having </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20\">considered the impact of severe but plausible downside </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs21\">scenarios, including pandemic type restrictions, supply chain </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs22\">issues and demand led falls in revenue due to inflation and rises in </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs23\">interest rates. The Directors have considered a number of impacts </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs24\">on sales, profits and cash flows, taking into account e<span class=\"_ _6\"></span>xperiences </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs25\">learnt from previous business interruptions. The Directors have </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs26\">considered the resilience of the Group in severe but plausible </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs27\">scenarios, taking account of its current position and prospects, </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs28\">the principal risks facing the business, how these are managed </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs29\">and the impact that they would have on the forecast financial </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2a\">position. In assessing whether the Group could withstand such </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2b\">negative impacts, the Board has considered cash flow<span class=\"_ _6\"></span>, impact </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2c\">on debt covenants and headroom against its current borrowing </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d\">facilities. At the year end the Group had a net bank debt/adjusted </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2e\">EBITD<span class=\"_ _6\"></span>A ratio of 1.<span class=\"_ _10\"></span>1x (FY24: 0.6<span class=\"_ _6\"></span>x), which represents net bank debt </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2f\">of \u00a314.<span class=\"_ _10\"></span>1 (FY24: \u00a310.4m). The Group maintains comfortable levels of </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs30\">headroom within its bank facilities, with headroom at 31 July 2025 </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs31\">of \u00a311.8m (FY24: \u00a316.4m). The Group\u2019<span class=\"_ _6\"></span>s banking facilities comprise </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs32\">a revolving credit facility of \u00a35.0m (FY24: \u00a38.2m), an import loan </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 wsd gs33\">facility of \u00a312.0m (FY24: \u00a312.0m), and an invoice discounting facility </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs34\">with a total limit of \u00a325.0m (FY24: \u00a323.5m). </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs35\">The Group\u2019<span class=\"_ _6\"></span>s projections show that the Group will be able to </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs36\">operate within its e<span class=\"_ _6\"></span>xisting banking facilities and covenants. </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs37\">Therefore, the Directors have a reasonable e<span class=\"_ _6\"></span>xpectation that<span class=\"_ _249\"> </span></div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs39\">the Group has adequate resources to continue in operational </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3a\">e<span class=\"_ _6\"></span>xistence for at least 12 months from the date of approval of these </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3b\">Financial Statements and, as a result, they have applied the going </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3c\">concern principle in preparing its consolidated and Company </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3d\">Financial Statements.<span class=\"_ _249\"> </span></div><div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs3e\">3. Accounting policies<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f\">The principal accounting policies adopted are set out below<span class=\"_ _6\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs40\">Basis of consolidation<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs41\">The consolidated Group Financial Statements incorporate the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs42\">assets, liabilities, income and e<span class=\"_ _6\"></span>xpenses of the Company and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs43\">entities controlled by the Company (its subsidiaries) made up to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs44\">the Company\u2019<span class=\"_ _6\"></span>s accounting reference date. Control is achieved </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs45\">when the Company has the power over the investee, is e<span class=\"_ _6\"></span>xposed </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs46\">or has rights to variable return from its involvement with the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs47\">investee and has the ability to use its power to affect its returns. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs48\">The Company reassesses whether or not it controls an investee </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs49\">if facts and circumstances indicate that there are changes to one </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs4a\">or more of the three elements of control listed above.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs4b\">Consolidation of a subsidiary begins when the Company obtains </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs4c\">control over the subsidiary and ceases when the Company loses </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs4d\">control of the subsidiary<span class=\"_ _10\"></span>. Specifically<span class=\"_ _6\"></span>, the results of subsidiaries </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs4e\">acquired or disposed of during the period are included in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs4f\">consolidated income statement from the date that the Company </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs50\">gains control until the date when the Company ceases to control </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs51\">the subsidiary<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs52\">Where necessary<span class=\"_ _10\"></span>, adjustments are made to the Financial </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs53\">Statements of subsidiaries to bring the accounting policies </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs54\">used into line with the Group\u2019<span class=\"_ _6\"></span>s accounting policies. All intra </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs55\">Group assets and liabilities, equity<span class=\"_ _10\"></span>, income, expenses and cash </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs56\">flows, relating to transactions between the members of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs57\">Group, are eliminated on consolidation.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs58\">The results of overseas subsidiaries are translated at the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs59\">monthly average rates of e<span class=\"_ _6\"></span>xchange during the period and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs5a\">their statements of financial position at the rates ruling at the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs5b\">reporting date. Ex<span class=\"_ _6\"></span>change differences arising on translation of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs5c\">the opening net assets and on foreign currency borrowings </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs5d\">or deferred consideration, to the e<span class=\"_ _6\"></span>xtent that they hedge the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs5e\">Group\u2019<span class=\"_ _6\"></span>s investment in such subsidiaries, are reported in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs5f\">statement of comprehensive income. All Financial Statements </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs60\">are drawn up to 31 July 2025.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs61\">Operating segments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs62\">Operating segments are reported in a manner that is consistent </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs63\">with the internal reporting provided to the chief operating </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs64\">decision maker<span class=\"_ _e\"></span>. The chief operating decision maker has been </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs65\">identified as the Board. The Board is responsible for allocating </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs66\">resources and assessing performance of operating segments.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs68\">The Directors consider that there are no identifiable business </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs69\">segments that are subject to risks and returns that are different </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs6a\">to those of the core business. The information reported to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs6b\">the Directors, for the purposes of resource allocation and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs6c\">assessment of performance, is based wholly upon the overall </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs6d\">activities of the Group. The Group has therefore determined that </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs6e\">it has only one reportable segment under IFRS 8. The results and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs6f\">assets for this segment can be determined by reference to the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs70\">Income Statement and S<span class=\"_ _6\"></span>tatement of Financial Position.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs71\">Employee Benefit T<span class=\"_ _10\"></span>rust (EBT)<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs72\">As the Group is deemed to have control of its EBT<span class=\"_ _e\"></span>, it is treated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs73\">as a subsidiary and consolidated for the purposes of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs74\">Consolidated Financial Statements. The EB<span class=\"_ _6\"></span>T\u2019s assets (other than </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs75\">investments in the Company\u2019<span class=\"_ _6\"></span>s shares), liabilities, income and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs76\">e<span class=\"_ _6\"></span>xpenses are included on a line-by-line basis in the Consolidated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs77\">Financial Statements. The EB<span class=\"_ _6\"></span>T\u2019s investment in the Company\u2019<span class=\"_ _6\"></span>s </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs78\">shares is deducted from equity in the Consolidated Statement of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs79\">Financial Position as if they were treasury shares.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs7a\">Business combinations </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs7b\">The acquisition method of accounting is used to account for </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs7c\">business combinations. The consideration transferred is the sum </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs7d\">of the acquisition date fair values of the assets transferred, equity </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs7e\">instruments issued or liabilities incurred by the acquirer to former </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs7f\">owners of the acquiree and the amount of any non-controlling </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs80\">interest in the acquiree. For each business combination, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs81\">non-controlling interest in the acquiree is measured at either fair </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs82\">value or at the proportionate share of the acquiree\u2019<span class=\"_ _6\"></span>s identifiable </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs83\">net assets. All acquisition costs are e<span class=\"_ _6\"></span>xpensed as incurred to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs84\">profit or loss.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs85\">On the acquisition of a business, the Group assesses the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs86\">financial assets acquired and liabilities assumed for appropriate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs87\">classification and designation in accordance with the contractual </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs88\">terms, economic conditions, the Group\u2019<span class=\"_ _6\"></span>s operating or accounting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs89\">policies and other pertinent conditions in e<span class=\"_ _6\"></span>xistence at the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs8a\">acquisition date.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs8b\">The difference between the acquisition date fair value of assets </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs8c\">acquired, liabilities assumed and any non-controlling interest in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs8d\">the acquiree and the fair value of the consideration transferred </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs8e\">and the fair value of any pre-e<span class=\"_ _6\"></span>xisting investment in the acquiree </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs8f\">is recognised as goodwill. If the consideration transferred </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs90\">and the pre-e<span class=\"_ _6\"></span>xisting fair value is less than the fair value of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs91\">identifiable net assets acquired, being a bargain purchase to the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs92\">acquirer<span class=\"_ _10\"></span>, the difference is recognised as a gain directly in profit </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs93\">or loss by the acquirer on the acquisition date, but only after a </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs94\">reassessment of the identification and measurement of the net </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs95\">assets acquired, the non-controlling interest in the acquiree, if </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs96\">any<span class=\"_ _10\"></span>, the consideration transferred and the acquirer\u2019s previously </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs97\">held equity interest in the acquirer<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs99\">Business combinations are initially accounted for on a </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs9a\">provisional basis. The acquirer retrospectively adjusts the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs9b\">provisional amounts recognised and also recognises additional </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs9c\">assets or liabilities during the measurement period, based on </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs9d\">new information obtained about the facts and circumstances </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs9e\">that e<span class=\"_ _6\"></span>xisted at the acquisition date. The measurement period </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs9f\">ends on either the earlier of (i) 12 months from the date of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsa0\">acquisition or (ii) when the acquirer receives all the information </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsa1\">possible to determine fair value.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsa2\">Presentational currency </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa3\">Items included in the Financial Statements are measured using </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa4\">the currency of the primary economic environment in which </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa5\">the Group operates, which is Sterling (\u00a3). Foreign currency </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa6\">transactions are translated into the functional currency using the </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa7\">e<span class=\"_ _6\"></span>xchange rates prevailing at the dates of the transactions or at an </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa8\">average rate for a period if the rates do not fluctuate significantly<span class=\"_ _10\"></span>.<span class=\"_ _18\"></span> </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsa9\">Foreign e<span class=\"_ _6\"></span>xchange gains and losses, resulting from the settlement </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsaa\">of such transactions and from the translation at year-end </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsab\">e<span class=\"_ _6\"></span>xchange rates of monetary assets and liabilities denominated in </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsac\">foreign currencies, are recognised in the income statement. Non-<span class=\"_ _249\"> </span></div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsad\">monetary items that are measured in terms of historical cost in a </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gsae\">foreign currency are not retranslated.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsaf\">Cash<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb0\">Cash and cash equivalents includes cash in hand, deposits held </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb1\">at call with banks, other short-term highly liquid investments </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb2\">with original maturities of three months or less. Bank overdrafts </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb3\">are shown within loans and borrowings in current liabilities on </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb4\">the consolidated statement of financial position.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsb5\">Adjusted Performance Measures (APMs)<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb6\">APMs are utilised as key performance indicators by the Group </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb7\">and are calculated by adjusting the relevant IFRS measurement </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb8\">by share-based payments and non-recurring items. The two </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsb9\">main APMs which are used are Adjusted EBITD<span class=\"_ _6\"></span>A and Adjusted </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsba\">EPS. The reconciliation of these items to IFRS measurements </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsbb\">can be found in the Chief Financial Officer\u2019<span class=\"_ _6\"></span>s Review<span class=\"_ _10\"></span>. APMs </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsbc\">are non-GAAP measures and are not intended to replace </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsbd\">those financial measurements, but are the measures used by </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsbe\">the Directors in their management of the business, and are, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsbf\">therefore, important k<span class=\"_ _6\"></span>ey performance indicators (KPIs). </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsc1\">R<span class=\"_ _6\"></span>evenue recognition </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc2\">R<span class=\"_ _6\"></span>evenue is recognised at a point in time on the satisfaction of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc3\">each performance obligation as that obligation is satisfied. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc4\">Performance obligations relate to the sale of goods and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc5\">revenue is recognised at the point when goods are delivered, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc6\">and control has passed to the customer<span class=\"_ _10\"></span>. R<span class=\"_ _6\"></span>evenue is measured </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc7\">as the fair value of the consideration received or receivable </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc8\">and represents the amount receivable for goods supplied </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsc9\">and services rendered, net of returns and e<span class=\"_ _6\"></span>xpected returns, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsca\">discounts and rebates given by the Group to customers.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gscb\">The Group has rebate agreements in place with certain </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gscc\">customers. The rebates are treated as variable consideration </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gscd\">and are recognised at the point of sale as a deduction from </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsce\">revenue. Where the calculation of variable consideration </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gscf\">including rebates and contributions involves estimation, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd0\">e<span class=\"_ _6\"></span>xpected charge is calculated based on past history of claims </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd1\">and e<span class=\"_ _6\"></span>xpected revenue over the rebate contract term. Revenue </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd2\">is only recognised to the e<span class=\"_ _6\"></span>xtent that it is highly probable that </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd3\">a significant reversal in the amount of cumulative revenue will </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd4\">not occur when the uncertainty associated with the variable </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd5\">consideration is subsequently resolved.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsd6\">Dividends<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd7\">Dividends are recognised when they become legally payable. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd8\">In the case of interim dividends to equity shareholders, this is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsd9\">when the dividend is paid. In the case of final dividends, this is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsda\">when approved by the shareholders at the A<span class=\"_ _6\"></span>GM.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsdb\">Intangible assets<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsdc\">Intangible assets acquired separately from a business are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsdd\">recognised at cost and are subsequently measured at cost </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsde\">less accumulated amortisation and accumulated impairment </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsdf\">losses. Intangible assets acquired on business combinations </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse0\">are recognised separately from goodwill at the acquisition </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse1\">date where they are separable from the acquired entity or give </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse2\">rise to other contractual/legal rights and it is probable that </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse3\">the e<span class=\"_ _6\"></span>xpected future economic benefits that are attributable to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse4\">the asset will flow to the entity and the fair value of the asset </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse5\">can be measured reliably<span class=\"_ _10\"></span>. Goodwill that arises on business </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse6\">combinations and the acquisition of subsidiaries is stated at </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse7\">cost less any impairment losses. T<span class=\"_ _10\"></span>rademarks are amortised </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse8\">over ten years so as to write off the cost of assets less their </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gse9\">residual values over their useful lives. Brands are considered </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsea\">to have an indefinite useful life and are therefore not subject to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gseb\">amortisation, and stated at cost less any impairment loss. </div>Property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span>Property<span class=\"_ _10\"></span>, plant and equipment are stated at cost less accumulated depreciation and any impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Such assets acquired in a business combination are initially recognised at their fair value at acquisition date. Depreciation is charged so as to write off the costs of assets over their estimated useful lives, on a straight-line basis starting from the month they are first used, as follows:<span class=\"_ _249\"> </span>\u2022 <span class=\"_ _113\"> </span>Fixtures, fittings and equipment <span class=\"_ _5\"> </span>16\u201350% \u2022 <span class=\"_ _1df\"></span>Motor <span class=\"_ _16\"></span>vehicles <span class=\"_ _1e0\"></span>  25% \u2022 <span class=\"_ _113\"> </span>Right of use assets <span class=\"_ _3f\"> </span> <span class=\"_ _15\"> </span>shorter of the lease term  <span class=\"_ _4\"> </span> <span class=\"_ _148\"> </span> <span class=\"_ _15\"> </span> <span class=\"_ _15\"> </span> <span class=\"_ _15\"> </span>or the useful life of the  <span class=\"_ _1e1\"></span> <span class=\"_ _1e2\"></span>   underlying <span class=\"_ _16\"></span>asse<span class=\"_ _249\"> </span>t<span class=\"_ _249\"> </span>Impairment<span class=\"_ _249\"> </span>At each reporting end date, the Group reviews the carrying amounts of its intangible and tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication e<span class=\"_ _6\"></span>xists, the recoverable<span class=\"_ _18\"></span> amount of the asset is estimated in order to determine the e<span class=\"_ _6\"></span>xtent<span class=\"_ _18\"></span> of the impairment loss (if any). The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not e<span class=\"_ _6\"></span>xceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.<span class=\"_ _249\"> </span>Investments<span class=\"_ _249\"> </span>Investments in subsidiaries are carried at cost less impairment. The Group\u2019<span class=\"_ _6\"></span>s share option schemes operate for employees of the subsidiary company Ultimate Products UK Limited. As such, in accordance with IFRS 2, the share-based payment charge in relation to these options is shown as an increase in investments in the subsidiary company<span class=\"_ _10\"></span>. <div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs10d\">Inventories<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs10e\">Inventories are valued using a first in, first out method and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs10f\">are stated at the lower of cost and net realisable value. Cost </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs110\">includes e<span class=\"_ _6\"></span>xpenditure incurred in the normal course of business </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs111\">in bringing the products to their present location and condition. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs112\">At the end of each reporting period inventories are assessed </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs113\">for impairment. If an item of inventory is impaired, the identified </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs114\">inventory is reduced to its selling price less costs to complete </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs115\">and sell, and an impairment charge is recognised in the income </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs116\">statement. Where a reversal of the impairment is recognised, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs117\">the impairment charge is reversed, up to the original impairment </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs118\">loss, and is recognised as a credit in the income statement.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs119\">T<span class=\"_ _10\"></span>axation<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs11a\">The tax e<span class=\"_ _6\"></span>xpense or credit represents the sum of the tax </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs11b\">currently payable or recoverable and the movement in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs11c\">deferred tax assets and liabilities. Current tax is based upon </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs11d\">taxable income for the year and any adjustment to tax from </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs11e\">previous years. T<span class=\"_ _10\"></span>axable income differs from net income in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs11f\">the income statement because it e<span class=\"_ _6\"></span>xcludes items of income or<span class=\"_ _6\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs120\">e<span class=\"_ _6\"></span>xpense that are taxable or deductible in other years or that </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs121\">are never taxable or deductible. </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs122\">Deferred tax is calculated at the latest tax rates that have been </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs123\">substantively enacted by the reporting date that are e<span class=\"_ _6\"></span>xpected </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs124\">to apply when settled. It is charged or credited in the Income </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs125\">Statement, e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cept when it relates to items credited or charged </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs126\">directly to equity<span class=\"_ _10\"></span>, in which case it is also dealt with in equity<span class=\"_ _6\"></span>. </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs127\">Deferred tax is the tax e<span class=\"_ _6\"></span>xpected to be payable or recoverable on </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs128\">differences between the carrying amounts of assets and liabilities </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs129\">in the Financial Statements and the corresponding tax bases </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12a\">used in the computation of taxable income, and is accounted for </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12b\">using the liability method. Deferred tax liabilities and assets are </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12c\">not discounted. Deferred tax liabilities are generally recognised </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12d\">for all taxable temporary differences and deferred tax assets are </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12e\">recognised to the e<span class=\"_ _6\"></span>xtent that it is probable that taxable income </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs12f\">will be available against which the asset can be utilised. Such </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs130\">assets are reduced to the e<span class=\"_ _6\"></span>xtent that it is no longer probable </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs131\">that the asset can be utilised. Deferred tax assets and liabilities </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs132\">are offset when there is a right to offset current tax assets and </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs133\">liabilities and when the deferred tax assets and liabilities relate </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs134\">to tax<span class=\"_ _6\"></span>es levied by the same taxation authority<span class=\"_ _6\"></span>, on either the same </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs135\">taxable entity or different taxable entities, where there is an </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs136\">intention to settle the balances on a net basis.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs137\">Share-based payments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs138\">The Group issues share-based payments to certain employees </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs139\">and Directors. Equity-settled, share-based payments are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs13a\">measured at fair value at the date of grant and e<span class=\"_ _6\"></span>xpensed </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs13b\">on a straight-line basis over the vesting period, along with a </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs13c\">corresponding increase in equity<span class=\"_ _10\"></span>. The incentives are offered to<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs13d\">employees of subsidiary companies and as such the value of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs13f\">share-based payments are shown as additions to investments </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs140\">in the Parent Company Financial S<span class=\"_ _6\"></span>tatements. At each reporting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs141\">date, the Group revises its estimate of the number of equity </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs142\">instruments e<span class=\"_ _6\"></span>xpected to vest as a result of the effect of non-<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs143\">market based vesting conditions. The impact of any revision is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs144\">recognised in profit or loss, with a corresponding adjustment to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs145\">equity reserves. The fair values of share options are determined </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs146\">using the Monte Carlo and Black Scholes models, taking into </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs147\">consideration the best estimate of the e<span class=\"_ _6\"></span>xpected life of the option </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs148\">and the estimated number of shares that will eventually vest.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs149\">Defined contribution schemes </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs14a\">Contributions to defined contribution pension schemes are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs14b\">charged to the consolidated statement of comprehensive </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs14c\">income in the year to which they relate.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs14d\">Financial instruments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs14e\">Financial assets and financial liabilities are recognised in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs14f\">Statement of Financial P<span class=\"_ _6\"></span>osition when the Group becomes </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs150\">party to the contractual provisions of the instrument. At initial </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs151\">recognition, the Group measures a financial asset at its fair </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs152\">value plus, in the case of a financial asset not at fair value </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs153\">through profit or loss (FVPL), transaction costs that are directly </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs154\">attributable to the acquisition of the financial asset. T<span class=\"_ _10\"></span>ransaction </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs155\">costs of financial assets carried at FVPL are e<span class=\"_ _6\"></span>xpensed in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs156\">income statement. Financial assets are derecognised when the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws20 gs157\">contractual rights to the cash flows from the financial asset e<span class=\"_ _6\"></span>xpire </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs158\">or when the contractual rights to those assets are transferred. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs159\">Financial liabilities are derecognised when the obligation </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs15a\">specified in the contract is discharged, cancelled or e<span class=\"_ _6\"></span>xpired.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs15b\">T<span class=\"_ _10\"></span>rade and other receivables<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs15c\">T<span class=\"_ _10\"></span>rade and other receivables, and amounts owed by Group </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs15d\">undertakings, are classified at amortised cost and recognised </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs15e\">initially at fair value and subsequently measured at amortised </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs15f\">cost using the effective interest method (e<span class=\"_ _6\"></span>xcept for short-<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs160\">term receivables where interest is immaterial) less provisions </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs161\">for impairment. These assets are held to collect contractual </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs162\">cash flows being solely the payments of the principal amount </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs163\">and interest. Provisions for impairment of trade receivables </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs164\">are recognised for e<span class=\"_ _6\"></span>xpected lifetime credit losses using the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs165\">simplified approach. Impairment reviews of other receivables, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs166\">including those due from related parties, use the general </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs167\">approach whereby 12-month e<span class=\"_ _6\"></span>xpected losses are provided </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs168\">for and lifetime credit losses are only recognised where there </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs169\">has been a significant increase in credit risk, by monitoring the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs16a\">creditworthiness of the other party<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs16c\">T<span class=\"_ _10\"></span>rade and other payables </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs16d\">T<span class=\"_ _10\"></span>rade and other payables are initially measured at their fair </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs16e\">value and are subsequently measured at their amortised cost </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs16f\">using the effective interest rate method. This method allocates </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs170\">interest e<span class=\"_ _6\"></span>xpense over the relevant period by applying the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs171\">effective interest rate to the carrying amount of the liability<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs172\">Loans and borrowings </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs173\">Interest-bearing overdrafts and invoice discounting facilities </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs174\">are classified as other liabilities. They are initially recorded at </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs175\">fair value, which represents the fair value of the consideration </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs176\">received, net of any direct transaction costs associated with </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs177\">the relevant borrowings. Borrowings are subsequently stated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs178\">at amortised cost and finance charges are charged to the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs179\">statement of comprehensive income over the term of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs17a\">instrument using an effective rate of interest. Finance charges, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs17b\">including premiums payable on settlement or redemption, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs17c\">are accounted for on an accruals basis and are added to the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs17d\">carrying amount of the instrument to the e<span class=\"_ _6\"></span>xtent that they are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs17e\">not settled in the period in which they arise. Borrowings are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs17f\">classified as current liabilities unless the Company has an </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs180\">unconditional right to defer settlement of the liability for at </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs181\">least 12 months after the reporting date.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs182\">Leases<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs183\">The Group assesses whether a contract is, or contains a lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs184\">at inception of the contract. A lease conveys the right to direct </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs185\">the use and obtain substantially all of the economic benefits </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs186\">of an identified asset for a period of time in e<span class=\"_ _6\"></span>xchange for </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs187\">consideration. A right-of-use asset and corresponding lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs188\">liability are recognised at commencement of the lease. The lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs189\">liability is measured at the present value of the lease payments, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18a\">discounted at the lessee\u2019<span class=\"_ _6\"></span>s incremental borrowing rate specific to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18b\">the term, country<span class=\"_ _10\"></span>, currency and start date of each lease. Lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18c\">payments include: fix<span class=\"_ _6\"></span>ed payments; variable lease payments </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18d\">dependent on an inde<span class=\"_ _6\"></span>x or rate, initially measured using the inde<span class=\"_ _6\"></span>x </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18e\">or rate at commencement; the e<span class=\"_ _6\"></span>xercise price under a purchase </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs18f\">option if the Group is reasonably certain to e<span class=\"_ _6\"></span>xercise; penalties for </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs190\">early termination if the lease term reflects the Group e<span class=\"_ _6\"></span>xercising </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs191\">a break option; and payments in an optional renewal period if </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs192\">the Group is reasonably certain to e<span class=\"_ _6\"></span>xercise an e<span class=\"_ _6\"></span>xtension option </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs193\">or not e<span class=\"_ _6\"></span>xercise a break option. The lease liability is subsequently </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs194\">measured at amortised cost using the effective interest rate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs195\">method. It is remeasured, with a corresponding adjustment to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs196\">the right-of-use asset, when there is a change in future lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs197\">payments resulting from a rent review<span class=\"_ _6\"></span>, change in an inde<span class=\"_ _6\"></span>x or </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs198\">rate such as inflation, or change in the Group\u2019<span class=\"_ _6\"></span>s assessment </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs199\">of whether it is reasonably certain to e<span class=\"_ _6\"></span>xercise a purchase or </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs19a\">e<span class=\"_ _6\"></span>xtension option or not ex<span class=\"_ _6\"></span>ercise a break option. The right-of-use </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs19b\">asset is initially measured at cost, comprising: the initial lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs19c\">liability; any lease payments already made less any lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs19e\">incentives received; initial direct costs; and any dilapidation </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs19f\">or restoration costs. The right-of-use asset is subsequently </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a0\">depreciated on a straight-line basis over the shorter of the lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a1\">term or the useful life of the underlying asset. At each reporting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a2\">date, the Group reviews the carrying amounts of its right-of-use </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a3\">assets to determine whether there is any indication that those </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a4\">assets have suffered an impairment loss. If any such indication </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a5\">e<span class=\"_ _6\"></span>xists, the recoverable amount of the asset is estimated in order </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a6\">to determine the e<span class=\"_ _6\"></span>xtent of the impairment loss (if any). </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a7\">When the Group renegotiates the contractual terms of a lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1a8\">with the lessor<span class=\"_ _10\"></span>, the accounting depends on the nature of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws8 gs1a9\">modification. If the renegotiation results in one or more additional </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1aa\">assets being leased for an amount commensurate with the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ab\">standalone price for the additional rights-of-use obtained, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ac\">modification is accounted for as a separate lease in accordance </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ad\">with the above policy<span class=\"_ _10\"></span>. In all other cases where the renegotiation<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ae\">increases the scope of the lease (whether that is an e<span class=\"_ _6\"></span>xtension </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1af\">to the lease term, or one or more additional assets being </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b0\">leased), the lease liability is remeasured using the discount rate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b1\">applicable on the modification date, with the right-of-use asset </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b2\">being adjusted by the same amount. If the renegotiation results </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b3\">in a decrease in the scope of the lease, both the carrying amount </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b4\">of the lease liability and right-of-use asset are reduced by the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b5\">same proportion to reflect the partial or full termination of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b6\">lease with any difference recognised in profit or loss. The lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b7\">liability is then further adjusted to ensure its carrying amount </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b8\">reflects the amount of the renegotiated payments over the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1b9\">renegotiated term, with the modified lease payments discounted </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ba\">at the rate applicable on the modification date. The right-of-use </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1bb\">asset is adjusted by the same amount.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1bc\">Leases of low-value assets and short-term leases of 12 months </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1bd\">or less are e<span class=\"_ _6\"></span>xpensed to the income statement, as are variable </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1be\">payments dependent on performance or usage, \u201cout of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1bf\">contract\u201d payments and non-lease service components.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs1c0\">Derivatives<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c1\">Derivatives are initially recognised at the fair value on the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c2\">date that the derivative contract is entered into and are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c3\">subsequently remeasured at their fair value. Changes in the fair </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c4\">value of derivatives are recognised in the income statement </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c5\">within finance costs or income as appropriate, unless the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c6\">derivative is designated and effective as a hedging instrument. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c7\">Derivatives are derecognised when the liability is e<span class=\"_ _6\"></span>xtinguished, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c8\">that is when the contractual obligation is discharged, cancelled </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1c9\">or e<span class=\"_ _6\"></span>xpires, and the resulting gain or loss is recognised. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs1ca\">Hedging arrangements<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1cb\">The Group applies hedge accounting in respect of forward </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1cc\">foreign e<span class=\"_ _6\"></span>xchange contracts held to manage the cash flow </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ce\">e<span class=\"_ _6\"></span>xposures of forecast transactions denominated in foreign </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1cf\">currencies. As forward foreign e<span class=\"_ _6\"></span>xchange contracts are only held </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d0\">to manage e<span class=\"_ _6\"></span>xchange rate e<span class=\"_ _6\"></span>xposures this means that they are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d1\">determined to have a economic relationship and are designated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d2\">as cash flow hedges of foreign currency e<span class=\"_ _6\"></span>xchange rates.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d3\">The Group also applies hedge accounting for transactions </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d4\">entered into to manage the cash flow e<span class=\"_ _6\"></span>xposures of borrowings. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d5\">Interest rate swaps are held to manage interest rate e<span class=\"_ _6\"></span>xposures </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d6\">and are designated as cash flow hedges of floating rate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d7\">borrowings. Changes in the fair values of derivatives designated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d8\">as cash flow hedges, which are deemed to be effective, are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1d9\">recognised in other comprehensive income and accumulated in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1da\">a cash flow hedge reserve. Any ineffectiveness in the hedging </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1db\">relationship (being the e<span class=\"_ _6\"></span>xcess of the cumulative change of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1dc\">fair value of the hedging instrument since inception of the hedge </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1dd\">over the cumulative change in the fair value of the hedged </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1de\">item since inception of the hedge) is recognised in the income </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1df\">statement. Ineffectiveness can occur due to fluctuations in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e0\">volume of hedge item due to operational changes. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e1\">The gain or loss recognised in other comprehensive income </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e2\">is recycled to the income statement when the hedged items is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e3\">purchased, sold or settled. If a forecast transaction is no longer </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e4\">considered highly probable but the forecast transaction is still </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e5\">e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss recognised in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e6\">other comprehensive income is held and recognised in income </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e7\">statement when the transaction occurs. Subsequent changes </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e8\">in the fair value of the derivative are recognised in income </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1e9\">statement If<span class=\"_ _6\"></span>, at any point, the hedged transaction is no longer </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1ea\">e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss is reclassified from </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs1eb\">the cash flow hedge reserve to income statement immediately<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1ec\">The effective portion of gains and losses on derivatives used </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1ed\">to manage cash flow interest rate risk are also recognised in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1ee\">other comprehensive income and accumulated in the cash flow </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1ef\">hedge reserve. However<span class=\"_ _10\"></span>, if the Group closes out its position </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f0\">early<span class=\"_ _10\"></span>, the cumulative gains and losses recognised in other </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f1\">comprehensive income are frozen and reclassified from the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f2\">cash flow hedge reserve to the profit or loss account. The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f3\">ineffective portion of gains and losses on derivatives used to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f4\">manage cash flow interest rate risk are recognised in profit or </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f5\">loss within finance e<span class=\"_ _6\"></span>xpense or finance income.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs1f6\">Share buy-back<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f7\">Purchases of own shares for cancellation are made out of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f8\">distributable profits. A sum equal to the nominal value by which </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1f9\">the Company\u2019<span class=\"_ _6\"></span>s share capital is diminished on cancellation of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1fa\">the shares is transferred to the capital redemption reserve. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs1fb\">Accounting developments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1fc\">The following standards have been published for accounting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1fd\">periods beginning after 1 August 2025 but have not been </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs1fe\">adopted by the UK and have not been early adopted by the </div>group. These standards are not e<span class=\"_ _6\"></span>xpected to have a material impact on the entity in the current or future reporting periods: Amendments to Classification and Measurement of Financial Instruments; Annual Improvements to IFRS- V<span class=\"_ _10\"></span>olume 11, Contracts R<span class=\"_ _6\"></span>eferencing Nature-dependent Electricity<span class=\"_ _6\"></span>, IFRS18- Presentation and Disclosure in Financial Statements, and IFRS19- Subsidiaries without Public Accountability: Disclosures. 4. Critical accounting estimates and judgements<span class=\"_ _249\"> </span>The preparation of Financial Statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and e<span class=\"_ _6\"></span>xpenses during the period. The nature of estimation means that actual outcomes could differ from those estimates. Each of the following items contain significant estimates and have the most significant effect on amounts recognised in the Financial Statements. Inventory provisioning The Group sells products across a range of categories and is subject to changing consumer demands and trends. As a result, it is necessary to consider the recoverability of the cost of inventory and the associated provisioning required. When calculating the inventory provision, management considers the nature and condition of the inventory<span class=\"_ _10\"></span>, as well as applying assumptions around anticipated saleability of finished goods. The carrying amount of inventory provisions at the balance sheet date is \u00a30<span class=\"_ _6\"></span>.3m (2024: \u00a30.5m). See note 17<span class=\"_ _e\"></span>.<span class=\"_ _249\"> </span>Customer rebates<span class=\"_ _249\"> </span>The Group makes estimates of the amounts lik<span class=\"_ _6\"></span>ely to be paid to customers in respect of rebate arrangements. When making these estimates, management takes account of contractual customer terms, as well as estimates of likely sales volumes, to determine the rates at which rebates should be accrued in the Financial Statements. The carrying amount of rebate accruals at the balance sheet date is \u00a31.<span class=\"_ _10\"></span>7m (2024: \u00a32.0m). See note 19. V<span class=\"_ _10\"></span>aluation of derivatives held at fair value In estimating the fair value of an asset or a liability<span class=\"_ _10\"></span>, the Group uses market observable data to the e<span class=\"_ _6\"></span>xtent it is available. Where Level 1 inputs are not available<span class=\"_ _6\"></span>, the Group engages third-party qualified valuers to perform the valuation. The Group works closely with the qualified e<span class=\"_ _6\"></span>xternal valuers to establish the appropriate valuation techniques and inputs to the model. The carrying amounts of derivatives and balance sheet currency e<span class=\"_ _6\"></span>xposures at the balance sheet date, together with sensitivities thereon, are disclosed in note 22.<span class=\"_ _249\"> </span>V<span class=\"_ _10\"></span>aluation of acquired intangibles On acquisition of a subsidiary or business, the purchase consideration is allocated between the net tangible and intangible assets other than goodwill on a fair value basis, with any e<span class=\"_ _6\"></span>xcess purchase consideration representing goodwill. The valuation of acquired intangible assets represents the estimated economic value in use, using standard valuation methodologies, including as appropriate, discounted cash flow<span class=\"_ _6\"></span>, relief from royalty and comparable market transactions. Acquired intangible assets are capitalised and amortised systematically over their estimated useful lives, subject to impairment review<span class=\"_ _6\"></span>. The assumptions used are subject to management estimation. Impairment reviews<span class=\"_ _249\"> </span>Goodwill and brands with indefinite useful lives are subject to annual impairment reviews. An impairment is recognised if the recoverable amount of an asset is estimated to be less than its carrying amount. The recoverable amount of the Group\u2019<span class=\"_ _6\"></span>s goodwill and brands has been determined by a value-in-use calculation, the details of which are disclosed in note 14.<span class=\"_ _249\"> </span>Accounting judgements<span class=\"_ _249\"> </span>R<span class=\"_ _6\"></span>evenue Recognition<span class=\"_ _249\"> </span>R<span class=\"_ _6\"></span>evenue Recognition is an inherently comple<span class=\"_ _6\"></span>x area of accounting and involves significant levels of judgement in relation to reviewing individual contracts and determining the point in time that each performance obligation is satisfied. Control is deemed to have passed to the customer upon delivery<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Use of Hedge Accounting<span class=\"_ _249\"> </span>Hedge Accounting for financial instruments involves a significant judgement in relation to the judgement that the hedging instruments are to be used to hedge underlying transactions, and are not being used for other purposes. Management has assessed that its use of hedge accounting in respect of forward foreign e<span class=\"_ _6\"></span>xchange contracts held to manage the cash flow e<span class=\"_ _6\"></span>xposures of forecast transactions denominated in foreign currencies, and its use of hedge accounting for transactions entered into to manage the cash flow e<span class=\"_ _6\"></span>xposures of borrowings, is appropriate.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "1. General information<span class=\"_ _249\"> </span>Ultimate Products plc (`the Company\u2019) and its subsidiaries (together `the Group\u2019) is a supplier of branded, value-for-money household products to global markets. The Company is a public limited company<span class=\"_ _10\"></span>, which is listed on the London Stock Ex<span class=\"_ _6\"></span>change and incorporated and domiciled in England and W<span class=\"_ _6\"></span>ales. The address of its registered office is Ultimate Products plc, Manor Mill, Victoria Street, Chadderton, Oldham OL9 0DD<span class=\"_ _6\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Ultimate Products plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Ultimate Products plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "supplier of branded, value-for-money household products to global markets",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Ultimate Products plc, Manor Mill, Victoria Street, Chadderton, Oldham OL9 0DD",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "2. Basis of preparation<span class=\"_ _249\"> </span>The Financial Statements have been prepared in accordance with UK adopted international financial reporting standards.<span class=\"_ _249\"> </span>The consolidated Group Financial Statements and Company Financial Statements are presented in S<span class=\"_ _6\"></span>terling and rounded to the nearest thousand unless otherwise indicated.<span class=\"_ _249\"> </span> The Financial Statements are prepared on the historical cost basis, e<span class=\"_ _6\"></span>xcept for certain financial instruments and share-based payments that have been measured at fair value. The Directors have tak<span class=\"_ _6\"></span>en advantage of the e<span class=\"_ _6\"></span>xemption available under Section 408 of the Companies Act 2006 and have not presented an income statement or a statement of comprehensive income for the Company alone.<span class=\"_ _249\"> </span>Going Concern<span class=\"_ _249\"> </span>The Directors have adopted the going concern basis in preparing these accounts after assessing the principal risks and having considered the impact of severe but plausible downside scenarios, including pandemic type restrictions, supply chain issues and demand led falls in revenue due to inflation and rises in interest rates. The Directors have considered a number of impacts on sales, profits and cash flows, taking into account e<span class=\"_ _6\"></span>xperiences learnt from previous business interruptions. The Directors have considered the resilience of the Group in severe but plausible scenarios, taking account of its current position and prospects, the principal risks facing the business, how these are managed and the impact that they would have on the forecast financial position. In assessing whether the Group could withstand such negative impacts, the Board has considered cash flow<span class=\"_ _6\"></span>, impact on debt covenants and headroom against its current borrowing facilities. At the year end the Group had a net bank debt/adjusted EBITD<span class=\"_ _6\"></span>A ratio of 1.<span class=\"_ _10\"></span>1x (FY24: 0.6<span class=\"_ _6\"></span>x), which represents net bank debt of \u00a314.<span class=\"_ _10\"></span>1 (FY24: \u00a310.4m). The Group maintains comfortable levels of headroom within its bank facilities, with headroom at 31 July 2025 of \u00a311.8m (FY24: \u00a316.4m). The Group\u2019<span class=\"_ _6\"></span>s banking facilities comprise a revolving credit facility of \u00a35.0m (FY24: \u00a38.2m), an import loan facility of \u00a312.0m (FY24: \u00a312.0m), and an invoice discounting facility with a total limit of \u00a325.0m (FY24: \u00a323.5m). The Group\u2019<span class=\"_ _6\"></span>s projections show that the Group will be able to operate within its e<span class=\"_ _6\"></span>xisting banking facilities and covenants. Therefore, the Directors have a reasonable e<span class=\"_ _6\"></span>xpectation that<span class=\"_ _249\"> </span>the Group has adequate resources to continue in operational e<span class=\"_ _6\"></span>xistence for at least 12 months from the date of approval of these Financial Statements and, as a result, they have applied the going concern principle in preparing its consolidated and Company Financial Statements.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "The Financial Statements have been prepared in accordance with UK adopted international financial reporting standards.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "The consolidated Group Financial Statements and Company Financial Statements are presented in S<span class=\"_ _6\"></span>terling and rounded to the nearest thousand unless otherwise indicated.<span class=\"_ _249\"> </span>Items included in the Financial Statements are measured using the currency of the primary economic environment in which the Group operates, which is Sterling (\u00a3).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Going Concern<span class=\"_ _249\"> </span>The Directors have adopted the going concern basis in preparing these accounts after assessing the principal risks and having considered the impact of severe but plausible downside scenarios, including pandemic type restrictions, supply chain issues and demand led falls in revenue due to inflation and rises in interest rates. The Directors have considered a number of impacts on sales, profits and cash flows, taking into account e<span class=\"_ _6\"></span>xperiences learnt from previous business interruptions. The Directors have considered the resilience of the Group in severe but plausible scenarios, taking account of its current position and prospects, the principal risks facing the business, how these are managed and the impact that they would have on the forecast financial position. In assessing whether the Group could withstand such negative impacts, the Board has considered cash flow<span class=\"_ _6\"></span>, impact on debt covenants and headroom against its current borrowing facilities. At the year end the Group had a net bank debt/adjusted EBITD<span class=\"_ _6\"></span>A ratio of 1.<span class=\"_ _10\"></span>1x (FY24: 0.6<span class=\"_ _6\"></span>x), which represents net bank debt of \u00a314.<span class=\"_ _10\"></span>1 (FY24: \u00a310.4m). The Group maintains comfortable levels of headroom within its bank facilities, with headroom at 31 July 2025 of \u00a311.8m (FY24: \u00a316.4m). The Group\u2019<span class=\"_ _6\"></span>s banking facilities comprise a revolving credit facility of \u00a35.0m (FY24: \u00a38.2m), an import loan facility of \u00a312.0m (FY24: \u00a312.0m), and an invoice discounting facility with a total limit of \u00a325.0m (FY24: \u00a323.5m). The Group\u2019<span class=\"_ _6\"></span>s projections show that the Group will be able to operate within its e<span class=\"_ _6\"></span>xisting banking facilities and covenants. Therefore, the Directors have a reasonable e<span class=\"_ _6\"></span>xpectation that<span class=\"_ _249\"> </span>the Group has adequate resources to continue in operational e<span class=\"_ _6\"></span>xistence for at least 12 months from the date of approval of these Financial Statements and, as a result, they have applied the going concern principle in preparing its consolidated and Company Financial Statements.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Basis of consolidation<span class=\"_ _249\"> </span>The consolidated Group Financial Statements incorporate the assets, liabilities, income and e<span class=\"_ _6\"></span>xpenses of the Company and entities controlled by the Company (its subsidiaries) made up to the Company\u2019<span class=\"_ _6\"></span>s accounting reference date. Control is achieved when the Company has the power over the investee, is e<span class=\"_ _6\"></span>xposed or has rights to variable return from its involvement with the investee and has the ability to use its power to affect its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above.<span class=\"_ _249\"> </span>Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary<span class=\"_ _10\"></span>. Specifically<span class=\"_ _6\"></span>, the results of subsidiaries acquired or disposed of during the period are included in the consolidated income statement from the date that the Company gains control until the date when the Company ceases to control the subsidiary<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Where necessary<span class=\"_ _10\"></span>, adjustments are made to the Financial Statements of subsidiaries to bring the accounting policies used into line with the Group\u2019<span class=\"_ _6\"></span>s accounting policies. All intra Group assets and liabilities, equity<span class=\"_ _10\"></span>, income, expenses and cash flows, relating to transactions between the members of the Group, are eliminated on consolidation.<span class=\"_ _249\"> </span>The results of overseas subsidiaries are translated at the monthly average rates of e<span class=\"_ _6\"></span>xchange during the period and their statements of financial position at the rates ruling at the reporting date. Ex<span class=\"_ _6\"></span>change differences arising on translation of the opening net assets and on foreign currency borrowings or deferred consideration, to the e<span class=\"_ _6\"></span>xtent that they hedge the Group\u2019<span class=\"_ _6\"></span>s investment in such subsidiaries, are reported in the statement of comprehensive income. All Financial Statements are drawn up to 31 July 2025.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Operating segments<span class=\"_ _249\"> </span>Operating segments are reported in a manner that is consistent with the internal reporting provided to the chief operating decision maker<span class=\"_ _e\"></span>. The chief operating decision maker has been identified as the Board. The Board is responsible for allocating resources and assessing performance of operating segments.<span class=\"_ _249\"> </span>The Directors consider that there are no identifiable business segments that are subject to risks and returns that are different to those of the core business. The information reported to the Directors, for the purposes of resource allocation and assessment of performance, is based wholly upon the overall activities of the Group. The Group has therefore determined that it has only one reportable segment under IFRS 8. The results and assets for this segment can be determined by reference to the Income Statement and S<span class=\"_ _6\"></span>tatement of Financial Position.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "Employee Benefit T<span class=\"_ _10\"></span>rust (EBT)<span class=\"_ _249\"> </span>As the Group is deemed to have control of its EBT<span class=\"_ _e\"></span>, it is treated as a subsidiary and consolidated for the purposes of the Consolidated Financial Statements. The EB<span class=\"_ _6\"></span>T\u2019s assets (other than investments in the Company\u2019<span class=\"_ _6\"></span>s shares), liabilities, income and e<span class=\"_ _6\"></span>xpenses are included on a line-by-line basis in the Consolidated Financial Statements. The EB<span class=\"_ _6\"></span>T\u2019s investment in the Company\u2019<span class=\"_ _6\"></span>s shares is deducted from equity in the Consolidated Statement of Financial Position as if they were treasury shares.<span class=\"_ _249\"> </span>Defined contribution schemes Contributions to defined contribution pension schemes are charged to the consolidated statement of comprehensive income in the year to which they relate.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Business combinations The acquisition method of accounting is used to account for business combinations. The consideration transferred is the sum of the acquisition date fair values of the assets transferred, equity instruments issued or liabilities incurred by the acquirer to former owners of the acquiree and the amount of any non-controlling interest in the acquiree. For each business combination, the non-controlling interest in the acquiree is measured at either fair value or at the proportionate share of the acquiree\u2019<span class=\"_ _6\"></span>s identifiable net assets. All acquisition costs are e<span class=\"_ _6\"></span>xpensed as incurred to profit or loss.<span class=\"_ _249\"> </span>On the acquisition of a business, the Group assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic conditions, the Group\u2019<span class=\"_ _6\"></span>s operating or accounting policies and other pertinent conditions in e<span class=\"_ _6\"></span>xistence at the acquisition date.<span class=\"_ _249\"> </span>The difference between the acquisition date fair value of assets acquired, liabilities assumed and any non-controlling interest in the acquiree and the fair value of the consideration transferred and the fair value of any pre-e<span class=\"_ _6\"></span>xisting investment in the acquiree is recognised as goodwill. If the consideration transferred and the pre-e<span class=\"_ _6\"></span>xisting fair value is less than the fair value of the identifiable net assets acquired, being a bargain purchase to the acquirer<span class=\"_ _10\"></span>, the difference is recognised as a gain directly in profit or loss by the acquirer on the acquisition date, but only after a reassessment of the identification and measurement of the net assets acquired, the non-controlling interest in the acquiree, if any<span class=\"_ _10\"></span>, the consideration transferred and the acquirer\u2019s previously held equity interest in the acquirer<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Business combinations are initially accounted for on a provisional basis. The acquirer retrospectively adjusts the provisional amounts recognised and also recognises additional assets or liabilities during the measurement period, based on new information obtained about the facts and circumstances that e<span class=\"_ _6\"></span>xisted at the acquisition date. The measurement period ends on either the earlier of (i) 12 months from the date of the acquisition or (ii) when the acquirer receives all the information possible to determine fair value.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Business combinations The acquisition method of accounting is used to account for business combinations. The consideration transferred is the sum of the acquisition date fair values of the assets transferred, equity instruments issued or liabilities incurred by the acquirer to former owners of the acquiree and the amount of any non-controlling interest in the acquiree. For each business combination, the non-controlling interest in the acquiree is measured at either fair value or at the proportionate share of the acquiree\u2019<span class=\"_ _6\"></span>s identifiable net assets. All acquisition costs are e<span class=\"_ _6\"></span>xpensed as incurred to profit or loss.<span class=\"_ _249\"> </span>On the acquisition of a business, the Group assesses the financial assets acquired and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic conditions, the Group\u2019<span class=\"_ _6\"></span>s operating or accounting policies and other pertinent conditions in e<span class=\"_ _6\"></span>xistence at the acquisition date.<span class=\"_ _249\"> </span>The difference between the acquisition date fair value of assets acquired, liabilities assumed and any non-controlling interest in the acquiree and the fair value of the consideration transferred and the fair value of any pre-e<span class=\"_ _6\"></span>xisting investment in the acquiree is recognised as goodwill. If the consideration transferred and the pre-e<span class=\"_ _6\"></span>xisting fair value is less than the fair value of the identifiable net assets acquired, being a bargain purchase to the acquirer<span class=\"_ _10\"></span>, the difference is recognised as a gain directly in profit or loss by the acquirer on the acquisition date, but only after a reassessment of the identification and measurement of the net assets acquired, the non-controlling interest in the acquiree, if any<span class=\"_ _10\"></span>, the consideration transferred and the acquirer\u2019s previously held equity interest in the acquirer<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Business combinations are initially accounted for on a provisional basis. The acquirer retrospectively adjusts the provisional amounts recognised and also recognises additional assets or liabilities during the measurement period, based on new information obtained about the facts and circumstances that e<span class=\"_ _6\"></span>xisted at the acquisition date. The measurement period ends on either the earlier of (i) 12 months from the date of the acquisition or (ii) when the acquirer receives all the information possible to determine fair value.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Presentational currency Items included in the Financial Statements are measured using the currency of the primary economic environment in which the Group operates, which is Sterling (\u00a3). Foreign currency transactions are translated into the functional currency using the e<span class=\"_ _6\"></span>xchange rates prevailing at the dates of the transactions or at an average rate for a period if the rates do not fluctuate significantly<span class=\"_ _10\"></span>.<span class=\"_ _18\"></span> Foreign e<span class=\"_ _6\"></span>xchange gains and losses, resulting from the settlement of such transactions and from the translation at year-end e<span class=\"_ _6\"></span>xchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the income statement. Non-<span class=\"_ _249\"> </span>monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Cash<span class=\"_ _249\"> </span>Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are shown within loans and borrowings in current liabilities on the consolidated statement of financial position.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "Adjusted Performance Measures (APMs)<span class=\"_ _249\"> </span>APMs are utilised as key performance indicators by the Group and are calculated by adjusting the relevant IFRS measurement by share-based payments and non-recurring items. The two main APMs which are used are Adjusted EBITD<span class=\"_ _6\"></span>A and Adjusted EPS. The reconciliation of these items to IFRS measurements can be found in the Chief Financial Officer\u2019<span class=\"_ _6\"></span>s Review<span class=\"_ _10\"></span>. APMs are non-GAAP measures and are not intended to replace those financial measurements, but are the measures used by the Directors in their management of the business, and are, therefore, important k<span class=\"_ _6\"></span>ey performance indicators (KPIs). ",
   "dimensions": {
    "concept": "ultimateproductsplc:DescriptionOfAccountingPolicyForAdjustedPerformanceMeasuresAPMs",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "R<span class=\"_ _6\"></span>evenue recognition R<span class=\"_ _6\"></span>evenue is recognised at a point in time on the satisfaction of each performance obligation as that obligation is satisfied. Performance obligations relate to the sale of goods and revenue is recognised at the point when goods are delivered, and control has passed to the customer<span class=\"_ _10\"></span>. R<span class=\"_ _6\"></span>evenue is measured as the fair value of the consideration received or receivable and represents the amount receivable for goods supplied and services rendered, net of returns and e<span class=\"_ _6\"></span>xpected returns, discounts and rebates given by the Group to customers.<span class=\"_ _249\"> </span>The Group has rebate agreements in place with certain customers. The rebates are treated as variable consideration and are recognised at the point of sale as a deduction from revenue. Where the calculation of variable consideration including rebates and contributions involves estimation, the e<span class=\"_ _6\"></span>xpected charge is calculated based on past history of claims and e<span class=\"_ _6\"></span>xpected revenue over the rebate contract term. Revenue is only recognised to the e<span class=\"_ _6\"></span>xtent that it is highly probable that a significant reversal in the amount of cumulative revenue will not occur when the uncertainty associated with the variable consideration is subsequently resolved.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Dividends<span class=\"_ _249\"> </span>Dividends are recognised when they become legally payable. In the case of interim dividends to equity shareholders, this is when the dividend is paid. In the case of final dividends, this is when approved by the shareholders at the A<span class=\"_ _6\"></span>GM.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Intangible assets<span class=\"_ _249\"> </span>Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where they are separable from the acquired entity or give rise to other contractual/legal rights and it is probable that the e<span class=\"_ _6\"></span>xpected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably<span class=\"_ _10\"></span>. Goodwill that arises on business combinations and the acquisition of subsidiaries is stated at cost less any impairment losses. T<span class=\"_ _10\"></span>rademarks are amortised over ten years so as to write off the cost of assets less their residual values over their useful lives. Brands are considered to have an indefinite useful life and are therefore not subject to amortisation, and stated at cost less any impairment loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "Intangible assets<span class=\"_ _249\"> </span>Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where they are separable from the acquired entity or give rise to other contractual/legal rights and it is probable that the e<span class=\"_ _6\"></span>xpected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably<span class=\"_ _10\"></span>. Goodwill that arises on business combinations and the acquisition of subsidiaries is stated at cost less any impairment losses. T<span class=\"_ _10\"></span>rademarks are amortised over ten years so as to write off the cost of assets less their residual values over their useful lives. Brands are considered to have an indefinite useful life and are therefore not subject to amortisation, and stated at cost less any impairment loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span>Property<span class=\"_ _10\"></span>, plant and equipment are stated at cost less accumulated depreciation and any impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Such assets acquired in a business combination are initially recognised at their fair value at acquisition date. Depreciation is charged so as to write off the costs of assets over their estimated useful lives, on a straight-line basis starting from the month they are first used, as follows:<span class=\"_ _249\"> </span>\u2022 <span class=\"_ _113\"> </span>Fixtures, fittings and equipment <span class=\"_ _5\"> </span>16\u201350% \u2022 <span class=\"_ _1df\"></span>Motor <span class=\"_ _16\"></span>vehicles <span class=\"_ _1e0\"></span>  25% \u2022 <span class=\"_ _113\"> </span>Right of use assets <span class=\"_ _3f\"> </span> <span class=\"_ _15\"> </span>shorter of the lease term  <span class=\"_ _4\"> </span> <span class=\"_ _148\"> </span> <span class=\"_ _15\"> </span> <span class=\"_ _15\"> </span> <span class=\"_ _15\"> </span>or the useful life of the  <span class=\"_ _1e1\"></span> <span class=\"_ _1e2\"></span>   underlying ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "Property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span>Property<span class=\"_ _10\"></span>, plant and equipment are stated at cost less accumulated depreciation and any impairment losses. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Such assets acquired in a business combination are initially recognised at their fair value at acquisition date. Depreciation is charged so as to write off the costs of assets over their estimated useful lives, on a straight-line basis starting from the month they are first used, as follows:<span class=\"_ _249\"> </span>\u2022 <span class=\"_ _113\"> </span>Fixtures, fittings and equipment <span class=\"_ _5\"> </span>16\u201350% \u2022 <span class=\"_ _1df\"></span>Motor <span class=\"_ _16\"></span>vehicles <span class=\"_ _1e0\"></span>  25% \u2022 <span class=\"_ _113\"> </span>Right of use assets <span class=\"_ _3f\"> </span> <span class=\"_ _15\"> </span>shorter of the lease term  <span class=\"_ _4\"> </span> <span class=\"_ _148\"> </span> <span class=\"_ _15\"> </span> <span class=\"_ _15\"> </span> <span class=\"_ _15\"> </span>or the useful life of the  <span class=\"_ _1e1\"></span> <span class=\"_ _1e2\"></span>   underlying <span class=\"_ _16\"></span>asse<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gsed\">Impairment<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsee\">At each reporting end date, the Group reviews the carrying </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsef\">amounts of its intangible and tangible assets to determine </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf0\">whether there is any indication that those assets have suffered </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf1\">an impairment loss. If any such indication e<span class=\"_ _6\"></span>xists, the recoverable<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf2\">amount of the asset is estimated in order to determine the e<span class=\"_ _6\"></span>xtent<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf3\">of the impairment loss (if any). The recoverable amount is the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf4\">higher of fair value less costs to sell and value in use. In assessing </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf5\">value in use, the estimated future cash flows are discounted to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf6\">their present value using a pre-tax discount rate that reflects </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf7\">current market assessments of the time value of money and the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf8\">risks specific to the asset for which the estimates of future cash </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsf9\">flows have not been adjusted. If the recoverable amount of an </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsfa\">asset is estimated to be less than its carrying amount, the carrying </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsfb\">amount of the asset is reduced to its recoverable amount. An </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls3 ws0 gsfc\">impairment loss is recognised immediately in profit or loss. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsfd\">Where an impairment loss subsequently reverses, the carrying </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsfe\">amount of the asset is increased to the revised estimate of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gsff\">its recoverable amount, but so that the increased carrying </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs100\">amount does not e<span class=\"_ _6\"></span>xceed the carrying amount that would have </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs101\">been determined had no impairment loss been recognised </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs102\">for the asset in prior years. A reversal of an impairment loss is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs103\">recognised immediately in profit or loss.<span class=\"_ _249\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Impairment<span class=\"_ _249\"> </span>At each reporting end date, the Group reviews the carrying amounts of its intangible and tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication e<span class=\"_ _6\"></span>xists, the recoverable<span class=\"_ _18\"></span> amount of the asset is estimated in order to determine the e<span class=\"_ _6\"></span>xtent<span class=\"_ _18\"></span> of the impairment loss (if any). The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not e<span class=\"_ _6\"></span>xceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "<div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs105\">Investments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs106\">Investments in subsidiaries are carried at cost less impairment. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs107\">The Group\u2019<span class=\"_ _6\"></span>s share option schemes operate for employees of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs108\">the subsidiary company Ultimate Products UK Limited. As such, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs109\">in accordance with IFRS 2, the share-based payment charge in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs10a\">relation to these options is shown as an increase in investments </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs10b\">in the subsidiary company<span class=\"_ _10\"></span>. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Inventories<span class=\"_ _249\"> </span>Inventories are valued using a first in, first out method and are stated at the lower of cost and net realisable value. Cost includes e<span class=\"_ _6\"></span>xpenditure incurred in the normal course of business in bringing the products to their present location and condition. At the end of each reporting period inventories are assessed for impairment. If an item of inventory is impaired, the identified inventory is reduced to its selling price less costs to complete and sell, and an impairment charge is recognised in the income statement. Where a reversal of the impairment is recognised, the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the income statement.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "T<span class=\"_ _10\"></span>axation<span class=\"_ _249\"> </span>The tax e<span class=\"_ _6\"></span>xpense or credit represents the sum of the tax currently payable or recoverable and the movement in deferred tax assets and liabilities. Current tax is based upon taxable income for the year and any adjustment to tax from previous years. T<span class=\"_ _10\"></span>axable income differs from net income in the income statement because it e<span class=\"_ _6\"></span>xcludes items of income or<span class=\"_ _6\"></span> e<span class=\"_ _6\"></span>xpense that are taxable or deductible in other years or that are never taxable or deductible. Deferred tax is calculated at the latest tax rates that have been substantively enacted by the reporting date that are e<span class=\"_ _6\"></span>xpected to apply when settled. It is charged or credited in the Income Statement, e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cept when it relates to items credited or charged directly to equity<span class=\"_ _10\"></span>, in which case it is also dealt with in equity<span class=\"_ _6\"></span>. Deferred tax is the tax e<span class=\"_ _6\"></span>xpected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the Financial Statements and the corresponding tax bases used in the computation of taxable income, and is accounted for using the liability method. Deferred tax liabilities and assets are not discounted. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the e<span class=\"_ _6\"></span>xtent that it is probable that taxable income will be available against which the asset can be utilised. Such assets are reduced to the e<span class=\"_ _6\"></span>xtent that it is no longer probable that the asset can be utilised. Deferred tax assets and liabilities are offset when there is a right to offset current tax assets and liabilities and when the deferred tax assets and liabilities relate to tax<span class=\"_ _6\"></span>es levied by the same taxation authority<span class=\"_ _6\"></span>, on either the same taxable entity or different taxable entities, where there is an intention to settle the balances on a net basis.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Deferred tax is calculated at the latest tax rates that have been substantively enacted by the reporting date that are e<span class=\"_ _6\"></span>xpected to apply when settled. It is charged or credited in the Income Statement, e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cept when it relates to items credited or charged directly to equity<span class=\"_ _10\"></span>, in which case it is also dealt with in equity<span class=\"_ _6\"></span>. Deferred tax is the tax e<span class=\"_ _6\"></span>xpected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the Financial Statements and the corresponding tax bases used in the computation of taxable income, and is accounted for using the liability method. Deferred tax liabilities and assets are not discounted. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the e<span class=\"_ _6\"></span>xtent that it is probable that taxable income will be available against which the asset can be utilised. Such assets are reduced to the e<span class=\"_ _6\"></span>xtent that it is no longer probable that the asset can be utilised. Deferred tax assets and liabilities are offset when there is a right to offset current tax assets and liabilities and when the deferred tax assets and liabilities relate to tax<span class=\"_ _6\"></span>es levied by the same taxation authority<span class=\"_ _6\"></span>, on either the same taxable entity or different taxable entities, where there is an intention to settle the balances on a net basis.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "Share-based payments<span class=\"_ _249\"> </span>The Group issues share-based payments to certain employees and Directors. Equity-settled, share-based payments are measured at fair value at the date of grant and e<span class=\"_ _6\"></span>xpensed on a straight-line basis over the vesting period, along with a corresponding increase in equity<span class=\"_ _10\"></span>. The incentives are offered to<span class=\"_ _18\"></span> employees of subsidiary companies and as such the value of the share-based payments are shown as additions to investments in the Parent Company Financial S<span class=\"_ _6\"></span>tatements. At each reporting date, the Group revises its estimate of the number of equity instruments e<span class=\"_ _6\"></span>xpected to vest as a result of the effect of non-<span class=\"_ _249\"> </span>market based vesting conditions. The impact of any revision is recognised in profit or loss, with a corresponding adjustment to equity reserves. The fair values of share options are determined using the Monte Carlo and Black Scholes models, taking into consideration the best estimate of the e<span class=\"_ _6\"></span>xpected life of the option and the estimated number of shares that will eventually vest.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Financial instruments<span class=\"_ _249\"> </span>Financial assets and financial liabilities are recognised in the Statement of Financial P<span class=\"_ _6\"></span>osition when the Group becomes party to the contractual provisions of the instrument. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. T<span class=\"_ _10\"></span>ransaction costs of financial assets carried at FVPL are e<span class=\"_ _6\"></span>xpensed in the income statement. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset e<span class=\"_ _6\"></span>xpire or when the contractual rights to those assets are transferred. Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or e<span class=\"_ _6\"></span>xpired.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Financial instruments<span class=\"_ _249\"> </span>Financial assets and financial liabilities are recognised in the Statement of Financial P<span class=\"_ _6\"></span>osition when the Group becomes party to the contractual provisions of the instrument. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. T<span class=\"_ _10\"></span>ransaction costs of financial assets carried at FVPL are e<span class=\"_ _6\"></span>xpensed in the income statement. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset e<span class=\"_ _6\"></span>xpire or when the contractual rights to those assets are transferred. Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or e<span class=\"_ _6\"></span>xpired.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Financial instruments<span class=\"_ _249\"> </span>Financial assets and financial liabilities are recognised in the Statement of Financial P<span class=\"_ _6\"></span>osition when the Group becomes party to the contractual provisions of the instrument. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. T<span class=\"_ _10\"></span>ransaction costs of financial assets carried at FVPL are e<span class=\"_ _6\"></span>xpensed in the income statement. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset e<span class=\"_ _6\"></span>xpire or when the contractual rights to those assets are transferred. Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or e<span class=\"_ _6\"></span>xpired.<span class=\"_ _249\"> </span>Loans and borrowings Interest-bearing overdrafts and invoice discounting facilities are classified as other liabilities. They are initially recorded at fair value, which represents the fair value of the consideration received, net of any direct transaction costs associated with the relevant borrowings. Borrowings are subsequently stated at amortised cost and finance charges are charged to the statement of comprehensive income over the term of the instrument using an effective rate of interest. Finance charges, including premiums payable on settlement or redemption, are accounted for on an accruals basis and are added to the carrying amount of the instrument to the e<span class=\"_ _6\"></span>xtent that they are not settled in the period in which they arise. Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.<span class=\"_ _249\"> </span>Derivatives<span class=\"_ _249\"> </span>Derivatives are initially recognised at the fair value on the date that the derivative contract is entered into and are subsequently remeasured at their fair value. Changes in the fair value of derivatives are recognised in the income statement within finance costs or income as appropriate, unless the derivative is designated and effective as a hedging instrument. Derivatives are derecognised when the liability is e<span class=\"_ _6\"></span>xtinguished, that is when the contractual obligation is discharged, cancelled or e<span class=\"_ _6\"></span>xpires, and the resulting gain or loss is recognised. Hedging arrangements<span class=\"_ _249\"> </span>The Group applies hedge accounting in respect of forward foreign e<span class=\"_ _6\"></span>xchange contracts held to manage the cash flow e<span class=\"_ _6\"></span>xposures of forecast transactions denominated in foreign currencies. As forward foreign e<span class=\"_ _6\"></span>xchange contracts are only held to manage e<span class=\"_ _6\"></span>xchange rate e<span class=\"_ _6\"></span>xposures this means that they are determined to have a economic relationship and are designated as cash flow hedges of foreign currency e<span class=\"_ _6\"></span>xchange rates.<span class=\"_ _249\"> </span>The Group also applies hedge accounting for transactions entered into to manage the cash flow e<span class=\"_ _6\"></span>xposures of borrowings. Interest rate swaps are held to manage interest rate e<span class=\"_ _6\"></span>xposures and are designated as cash flow hedges of floating rate borrowings. Changes in the fair values of derivatives designated as cash flow hedges, which are deemed to be effective, are recognised in other comprehensive income and accumulated in a cash flow hedge reserve. Any ineffectiveness in the hedging relationship (being the e<span class=\"_ _6\"></span>xcess of the cumulative change of the fair value of the hedging instrument since inception of the hedge over the cumulative change in the fair value of the hedged item since inception of the hedge) is recognised in the income statement. Ineffectiveness can occur due to fluctuations in volume of hedge item due to operational changes. The gain or loss recognised in other comprehensive income is recycled to the income statement when the hedged items is purchased, sold or settled. If a forecast transaction is no longer considered highly probable but the forecast transaction is still e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss recognised in other comprehensive income is held and recognised in income statement when the transaction occurs. Subsequent changes in the fair value of the derivative are recognised in income statement If<span class=\"_ _6\"></span>, at any point, the hedged transaction is no longer e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss is reclassified from the cash flow hedge reserve to income statement immediately<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>The effective portion of gains and losses on derivatives used to manage cash flow interest rate risk are also recognised in other comprehensive income and accumulated in the cash flow hedge reserve. However<span class=\"_ _10\"></span>, if the Group closes out its position early<span class=\"_ _10\"></span>, the cumulative gains and losses recognised in other comprehensive income are frozen and reclassified from the cash flow hedge reserve to the profit or loss account. The ineffective portion of gains and losses on derivatives used to manage cash flow interest rate risk are recognised in profit or loss within finance e<span class=\"_ _6\"></span>xpense or finance income.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "T<span class=\"_ _10\"></span>rade and other receivables<span class=\"_ _249\"> </span>T<span class=\"_ _10\"></span>rade and other receivables, and amounts owed by Group undertakings, are classified at amortised cost and recognised initially at fair value and subsequently measured at amortised cost using the effective interest method (e<span class=\"_ _6\"></span>xcept for short-<span class=\"_ _249\"> </span>term receivables where interest is immaterial) less provisions for impairment. These assets are held to collect contractual cash flows being solely the payments of the principal amount and interest. Provisions for impairment of trade receivables are recognised for e<span class=\"_ _6\"></span>xpected lifetime credit losses using the simplified approach. Impairment reviews of other receivables, including those due from related parties, use the general approach whereby 12-month e<span class=\"_ _6\"></span>xpected losses are provided for and lifetime credit losses are only recognised where there has been a significant increase in credit risk, by monitoring the creditworthiness of the other party<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "T<span class=\"_ _10\"></span>rade and other payables T<span class=\"_ _10\"></span>rade and other payables are initially measured at their fair value and are subsequently measured at their amortised cost using the effective interest rate method. This method allocates interest e<span class=\"_ _6\"></span>xpense over the relevant period by applying the effective interest rate to the carrying amount of the liability<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Loans and borrowings Interest-bearing overdrafts and invoice discounting facilities are classified as other liabilities. They are initially recorded at fair value, which represents the fair value of the consideration received, net of any direct transaction costs associated with the relevant borrowings. Borrowings are subsequently stated at amortised cost and finance charges are charged to the statement of comprehensive income over the term of the instrument using an effective rate of interest. Finance charges, including premiums payable on settlement or redemption, are accounted for on an accruals basis and are added to the carrying amount of the instrument to the e<span class=\"_ _6\"></span>xtent that they are not settled in the period in which they arise. Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Loans and borrowings Interest-bearing overdrafts and invoice discounting facilities are classified as other liabilities. They are initially recorded at fair value, which represents the fair value of the consideration received, net of any direct transaction costs associated with the relevant borrowings. Borrowings are subsequently stated at amortised cost and finance charges are charged to the statement of comprehensive income over the term of the instrument using an effective rate of interest. Finance charges, including premiums payable on settlement or redemption, are accounted for on an accruals basis and are added to the carrying amount of the instrument to the e<span class=\"_ _6\"></span>xtent that they are not settled in the period in which they arise. Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Leases<span class=\"_ _249\"> </span>The Group assesses whether a contract is, or contains a lease at inception of the contract. A lease conveys the right to direct the use and obtain substantially all of the economic benefits of an identified asset for a period of time in e<span class=\"_ _6\"></span>xchange for consideration. A right-of-use asset and corresponding lease liability are recognised at commencement of the lease. The lease liability is measured at the present value of the lease payments, discounted at the lessee\u2019<span class=\"_ _6\"></span>s incremental borrowing rate specific to the term, country<span class=\"_ _10\"></span>, currency and start date of each lease. Lease payments include: fix<span class=\"_ _6\"></span>ed payments; variable lease payments dependent on an inde<span class=\"_ _6\"></span>x or rate, initially measured using the inde<span class=\"_ _6\"></span>x or rate at commencement; the e<span class=\"_ _6\"></span>xercise price under a purchase option if the Group is reasonably certain to e<span class=\"_ _6\"></span>xercise; penalties for early termination if the lease term reflects the Group e<span class=\"_ _6\"></span>xercising a break option; and payments in an optional renewal period if the Group is reasonably certain to e<span class=\"_ _6\"></span>xercise an e<span class=\"_ _6\"></span>xtension option or not e<span class=\"_ _6\"></span>xercise a break option. The lease liability is subsequently measured at amortised cost using the effective interest rate method. It is remeasured, with a corresponding adjustment to the right-of-use asset, when there is a change in future lease payments resulting from a rent review<span class=\"_ _6\"></span>, change in an inde<span class=\"_ _6\"></span>x or rate such as inflation, or change in the Group\u2019<span class=\"_ _6\"></span>s assessment of whether it is reasonably certain to e<span class=\"_ _6\"></span>xercise a purchase or e<span class=\"_ _6\"></span>xtension option or not ex<span class=\"_ _6\"></span>ercise a break option. The right-of-use asset is initially measured at cost, comprising: the initial lease liability; any lease payments already made less any lease incentives received; initial direct costs; and any dilapidation or restoration costs. The right-of-use asset is subsequently depreciated on a straight-line basis over the shorter of the lease term or the useful life of the underlying asset. At each reporting date, the Group reviews the carrying amounts of its right-of-use assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication e<span class=\"_ _6\"></span>xists, the recoverable amount of the asset is estimated in order to determine the e<span class=\"_ _6\"></span>xtent of the impairment loss (if any). When the Group renegotiates the contractual terms of a lease with the lessor<span class=\"_ _10\"></span>, the accounting depends on the nature of the modification. If the renegotiation results in one or more additional assets being leased for an amount commensurate with the standalone price for the additional rights-of-use obtained, the modification is accounted for as a separate lease in accordance with the above policy<span class=\"_ _10\"></span>. In all other cases where the renegotiation<span class=\"_ _18\"></span> increases the scope of the lease (whether that is an e<span class=\"_ _6\"></span>xtension to the lease term, or one or more additional assets being leased), the lease liability is remeasured using the discount rate applicable on the modification date, with the right-of-use asset being adjusted by the same amount. If the renegotiation results in a decrease in the scope of the lease, both the carrying amount of the lease liability and right-of-use asset are reduced by the same proportion to reflect the partial or full termination of the lease with any difference recognised in profit or loss. The lease liability is then further adjusted to ensure its carrying amount reflects the amount of the renegotiated payments over the renegotiated term, with the modified lease payments discounted at the rate applicable on the modification date. The right-of-use asset is adjusted by the same amount.<span class=\"_ _249\"> </span>Leases of low-value assets and short-term leases of 12 months or less are e<span class=\"_ _6\"></span>xpensed to the income statement, as are variable payments dependent on performance or usage, \u201cout of contract\u201d payments and non-lease service components.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Derivatives<span class=\"_ _249\"> </span>Derivatives are initially recognised at the fair value on the date that the derivative contract is entered into and are subsequently remeasured at their fair value. Changes in the fair value of derivatives are recognised in the income statement within finance costs or income as appropriate, unless the derivative is designated and effective as a hedging instrument. Derivatives are derecognised when the liability is e<span class=\"_ _6\"></span>xtinguished, that is when the contractual obligation is discharged, cancelled or e<span class=\"_ _6\"></span>xpires, and the resulting gain or loss is recognised. Hedging arrangements<span class=\"_ _249\"> </span>The Group applies hedge accounting in respect of forward foreign e<span class=\"_ _6\"></span>xchange contracts held to manage the cash flow e<span class=\"_ _6\"></span>xposures of forecast transactions denominated in foreign currencies. As forward foreign e<span class=\"_ _6\"></span>xchange contracts are only held to manage e<span class=\"_ _6\"></span>xchange rate e<span class=\"_ _6\"></span>xposures this means that they are determined to have a economic relationship and are designated as cash flow hedges of foreign currency e<span class=\"_ _6\"></span>xchange rates.<span class=\"_ _249\"> </span>The Group also applies hedge accounting for transactions entered into to manage the cash flow e<span class=\"_ _6\"></span>xposures of borrowings. Interest rate swaps are held to manage interest rate e<span class=\"_ _6\"></span>xposures and are designated as cash flow hedges of floating rate borrowings. Changes in the fair values of derivatives designated as cash flow hedges, which are deemed to be effective, are recognised in other comprehensive income and accumulated in a cash flow hedge reserve. Any ineffectiveness in the hedging relationship (being the e<span class=\"_ _6\"></span>xcess of the cumulative change of the fair value of the hedging instrument since inception of the hedge over the cumulative change in the fair value of the hedged item since inception of the hedge) is recognised in the income statement. Ineffectiveness can occur due to fluctuations in volume of hedge item due to operational changes. The gain or loss recognised in other comprehensive income is recycled to the income statement when the hedged items is purchased, sold or settled. If a forecast transaction is no longer considered highly probable but the forecast transaction is still e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss recognised in other comprehensive income is held and recognised in income statement when the transaction occurs. Subsequent changes in the fair value of the derivative are recognised in income statement If<span class=\"_ _6\"></span>, at any point, the hedged transaction is no longer e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss is reclassified from the cash flow hedge reserve to income statement immediately<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>The effective portion of gains and losses on derivatives used to manage cash flow interest rate risk are also recognised in other comprehensive income and accumulated in the cash flow hedge reserve. However<span class=\"_ _10\"></span>, if the Group closes out its position early<span class=\"_ _10\"></span>, the cumulative gains and losses recognised in other comprehensive income are frozen and reclassified from the cash flow hedge reserve to the profit or loss account. The ineffective portion of gains and losses on derivatives used to manage cash flow interest rate risk are recognised in profit or loss within finance e<span class=\"_ _6\"></span>xpense or finance income.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Derivatives<span class=\"_ _249\"> </span>Derivatives are initially recognised at the fair value on the date that the derivative contract is entered into and are subsequently remeasured at their fair value. Changes in the fair value of derivatives are recognised in the income statement within finance costs or income as appropriate, unless the derivative is designated and effective as a hedging instrument. Derivatives are derecognised when the liability is e<span class=\"_ _6\"></span>xtinguished, that is when the contractual obligation is discharged, cancelled or e<span class=\"_ _6\"></span>xpires, and the resulting gain or loss is recognised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Hedging arrangements<span class=\"_ _249\"> </span>The Group applies hedge accounting in respect of forward foreign e<span class=\"_ _6\"></span>xchange contracts held to manage the cash flow e<span class=\"_ _6\"></span>xposures of forecast transactions denominated in foreign currencies. As forward foreign e<span class=\"_ _6\"></span>xchange contracts are only held to manage e<span class=\"_ _6\"></span>xchange rate e<span class=\"_ _6\"></span>xposures this means that they are determined to have a economic relationship and are designated as cash flow hedges of foreign currency e<span class=\"_ _6\"></span>xchange rates.<span class=\"_ _249\"> </span>The Group also applies hedge accounting for transactions entered into to manage the cash flow e<span class=\"_ _6\"></span>xposures of borrowings. Interest rate swaps are held to manage interest rate e<span class=\"_ _6\"></span>xposures and are designated as cash flow hedges of floating rate borrowings. Changes in the fair values of derivatives designated as cash flow hedges, which are deemed to be effective, are recognised in other comprehensive income and accumulated in a cash flow hedge reserve. Any ineffectiveness in the hedging relationship (being the e<span class=\"_ _6\"></span>xcess of the cumulative change of the fair value of the hedging instrument since inception of the hedge over the cumulative change in the fair value of the hedged item since inception of the hedge) is recognised in the income statement. Ineffectiveness can occur due to fluctuations in volume of hedge item due to operational changes. The gain or loss recognised in other comprehensive income is recycled to the income statement when the hedged items is purchased, sold or settled. If a forecast transaction is no longer considered highly probable but the forecast transaction is still e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss recognised in other comprehensive income is held and recognised in income statement when the transaction occurs. Subsequent changes in the fair value of the derivative are recognised in income statement If<span class=\"_ _6\"></span>, at any point, the hedged transaction is no longer e<span class=\"_ _6\"></span>xpected to occur<span class=\"_ _10\"></span>, the cumulative gain or loss is reclassified from the cash flow hedge reserve to income statement immediately<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>The effective portion of gains and losses on derivatives used to manage cash flow interest rate risk are also recognised in other comprehensive income and accumulated in the cash flow hedge reserve. However<span class=\"_ _10\"></span>, if the Group closes out its position early<span class=\"_ _10\"></span>, the cumulative gains and losses recognised in other comprehensive income are frozen and reclassified from the cash flow hedge reserve to the profit or loss account. The ineffective portion of gains and losses on derivatives used to manage cash flow interest rate risk are recognised in profit or loss within finance e<span class=\"_ _6\"></span>xpense or finance income.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Share buy-back<span class=\"_ _249\"> </span>Purchases of own shares for cancellation are made out of distributable profits. A sum equal to the nominal value by which the Company\u2019<span class=\"_ _6\"></span>s share capital is diminished on cancellation of the shares is transferred to the capital redemption reserve.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Accounting developments<span class=\"_ _249\"> </span>The following standards have been published for accounting periods beginning after 1 August 2025 but have not been adopted by the UK and have not been early adopted by the group. These standards are not e<span class=\"_ _6\"></span>xpected to have a material impact on the entity in the current or future reporting periods: Amendments to Classification and Measurement of Financial Instruments; Annual Improvements to IFRS- V<span class=\"_ _10\"></span>olume 11, Contracts R<span class=\"_ _6\"></span>eferencing Nature-dependent Electricity<span class=\"_ _6\"></span>, IFRS18- Presentation and Disclosure in Financial Statements, and IFRS19- Subsidiaries without Public Accountability: Disclosures. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Accounting developments<span class=\"_ _249\"> </span>The following standards have been published for accounting periods beginning after 1 August 2025 but have not been adopted by the UK and have not been early adopted by the <div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs200\">group. These standards are not e<span class=\"_ _6\"></span>xpected to have a material </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs201\">impact on the entity in the current or future reporting periods: </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs202\">Amendments to Classification and Measurement of Financial </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs203\">Instruments; Annual Improvements to IFRS- V<span class=\"_ _10\"></span>olume 11, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs204\">Contracts R<span class=\"_ _6\"></span>eferencing Nature-dependent Electricity<span class=\"_ _6\"></span>, IFRS18- </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs205\">Presentation and Disclosure in Financial Statements, and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs206\">IFRS19- Subsidiaries without Public Accountability: Disclosures. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs208\">4. Critical accounting estimates </div><div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs209\">and judgements<span class=\"_ _249\"> </span></div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20a\">The preparation of Financial Statements requires management </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20b\">to make judgements, estimates and assumptions that affect </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20c\">the amounts reported for assets and liabilities as at the balance </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20d\">sheet date and the amounts reported for revenues and e<span class=\"_ _6\"></span>xpenses </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20e\">during the period. The nature of estimation means that actual </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs20f\">outcomes could differ from those estimates. Each of the following </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs210\">items contain significant estimates and have the most significant </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs211\">effect on amounts recognised in the Financial Statements. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs212\">Inventory provisioning </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs213\">The Group sells products across a range of categories and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs214\">is subject to changing consumer demands and trends. As a </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs215\">result, it is necessary to consider the recoverability of the cost </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs216\">of inventory and the associated provisioning required. When </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs217\">calculating the inventory provision, management considers </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs218\">the nature and condition of the inventory<span class=\"_ _10\"></span>, as well as applying </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs219\">assumptions around anticipated saleability of finished goods. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs21a\">The carrying amount of inventory provisions at the balance </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs21b\">sheet date is \u00a30<span class=\"_ _6\"></span>.3m (2024: \u00a30.5m). See note 17<span class=\"_ _e\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs21c\">Customer rebates<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs21d\">The Group makes estimates of the amounts lik<span class=\"_ _6\"></span>ely to be paid </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs21e\">to customers in respect of rebate arrangements. When making </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs21f\">these estimates, management takes account of contractual </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs220\">customer terms, as well as estimates of likely sales volumes, to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs221\">determine the rates at which rebates should be accrued in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs222\">Financial Statements. The carrying amount of rebate accruals at </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs223\">the balance sheet date is \u00a31.<span class=\"_ _10\"></span>7m (2024: \u00a32.0m). See note 19. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs225\">V<span class=\"_ _10\"></span>aluation of derivatives held at fair value </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs226\">In estimating the fair value of an asset or a liability<span class=\"_ _10\"></span>, the Group </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs227\">uses market observable data to the e<span class=\"_ _6\"></span>xtent it is available. Where </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs228\">Level 1 inputs are not available<span class=\"_ _6\"></span>, the Group engages third-party </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs229\">qualified valuers to perform the valuation. The Group works </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs22a\">closely with the qualified e<span class=\"_ _6\"></span>xternal valuers to establish the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs22b\">appropriate valuation techniques and inputs to the model. The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs22c\">carrying amounts of derivatives and balance sheet currency </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs22d\">e<span class=\"_ _6\"></span>xposures at the balance sheet date, together with sensitivities </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs22e\">thereon, are disclosed in note 22.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs22f\">V<span class=\"_ _10\"></span>aluation of acquired intangibles </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs230\">On acquisition of a subsidiary or business, the purchase </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs231\">consideration is allocated between the net tangible and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs232\">intangible assets other than goodwill on a fair value basis, with </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs233\">any e<span class=\"_ _6\"></span>xcess purchase consideration representing goodwill. The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs234\">valuation of acquired intangible assets represents the estimated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs235\">economic value in use, using standard valuation methodologies, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs236\">including as appropriate, discounted cash flow<span class=\"_ _6\"></span>, relief from royalty </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs237\">and comparable market transactions. Acquired intangible assets </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs238\">are capitalised and amortised systematically over their estimated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs239\">useful lives, subject to impairment review<span class=\"_ _6\"></span>. The assumptions used </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs23a\">are subject to management estimation. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs23b\">Impairment reviews<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs23c\">Goodwill and brands with indefinite useful lives are subject to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs23d\">annual impairment reviews. An impairment is recognised if the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs23e\">recoverable amount of an asset is estimated to be less than </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs23f\">its carrying amount. The recoverable amount of the Group\u2019<span class=\"_ _6\"></span>s </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs240\">goodwill and brands has been determined by a value-in-use </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs241\">calculation, the details of which are disclosed in note 14.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs242\">Accounting judgements<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc3 sc0 ls0 ws0 gs243\">R<span class=\"_ _6\"></span>evenue Recognition<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls15 ws12 gs244\">R<span class=\"_ _6\"></span>evenue Recognition is an inherently comple<span class=\"_ _6\"></span>x area of accounting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls15 ws0 gs245\">and involves significant levels of judgement in relation to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls15 ws0 gs246\">reviewing individual contracts and determining the point in time </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls15 ws0 gs247\">that each performance obligation is satisfied. Control is deemed </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls15 ws0 gs248\">to have passed to the customer upon delivery<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc3 sc0 ls0 ws0 gs249\">Use of Hedge Accounting<span class=\"_ _249\"> </span></div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs24a\">Hedge Accounting for financial instruments involves a significant </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs24b\">judgement in relation to the judgement that the hedging </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs24c\">instruments are to be used to hedge underlying transactions, and </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws8 gs24d\">are not being used for other purposes. Management has assessed </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs24e\">that its use of hedge accounting in respect of forward foreign </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs24f\">e<span class=\"_ _6\"></span>xchange contracts held to manage the cash flow e<span class=\"_ _6\"></span>xposures of </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs250\">forecast transactions denominated in foreign currencies, and its </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs251\">use of hedge accounting for transactions entered into to manage </div><div class=\"t m1 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs252\">the cash flow e<span class=\"_ _6\"></span>xposures of borrowings, is appropriate.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs254\">5. R<span class=\"_ _6\"></span>evenue<span class=\"_ _249\"> </span></div><div class=\"gs255\"><table class=\"s w152 h67\" id=\"_512f6ecb-c609-4e9b-8891-d137bc4a1a54\"><tr><td></td><td class=\"t m0 x300 h4 y176c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x301 h4 y176c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x302 h4 y176d ff2 fs1 fc0 sc0 ls0 ws0\">Geographical split by location:<span class=\"_ _249\"> </span></td><td class=\"t m0 x303 h4 y176d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x304 h4 y176d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y176f w153 h68\"><div class=\"t m0 x18f h4 y176e ff1 fs1 fc0 sc0 ls0 ws0\">United Kingdom<span class=\"_ _249\"> </span></div></td><td class=\"c n x305 y176f w154 h68\"><div class=\"t m0 x18f h4 y176e ff1 fs1 fc0 sc0 ls0 ws0\">94,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x306 y176f w155 h68\"><div class=\"t m0 x18f h4 y176e ff1 fs1 fc0 sc0 ls0 ws0\">101,<span class=\"_ _10\"></span>152<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w156 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Europe<span class=\"_ _249\"> </span></div></td><td class=\"c n x307 y1707 w157 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">53,804<span class=\"_ _249\"> </span></div></td><td class=\"c n x308 y1707 w158 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">52,990<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w159 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Rest of the W<span class=\"_ _6\"></span>orld<span class=\"_ _249\"> </span></div></td><td class=\"c n x309 y1731 w15a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _10\"></span>157<span class=\"_ _249\"> </span></div></td><td class=\"c n x30a y1731 w15b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,355<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x30b y1739 w15d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">150,<span class=\"_ _10\"></span>135<span class=\"_ _249\"> </span></div></td><td class=\"c n x30c y1739 w16 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">155,497<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w15e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">International sales<span class=\"_ _249\"> </span></div></td><td class=\"c n x30d y170b w15f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">55,961<span class=\"_ _249\"> </span></div></td><td class=\"c n x30e y170b w160 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">54,345<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w161 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Percentage of total revenue<span class=\"_ _249\"> </span></div></td><td class=\"c n x30f y170c w162 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37%<span class=\"_ _249\"> </span></div></td><td class=\"c n x310 y170c w163 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">35%<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs256\"><table class=\"s w164 h69\" id=\"_d00fa62a-1f06-47b1-93f8-9e3a6988cd6a\"><tr><td></td><td class=\"t m0 x300 h4 y1770 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x301 h4 y1770 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x302 h4 y1771 ff2 fs1 fc0 sc0 ls0 ws0\">Analysis of revenue by brand:<span class=\"_ _249\"> </span></td><td class=\"t m0 x303 h4 y1771 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x304 h4 y1771 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1772 w165 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Salter<span class=\"_ _249\"> </span></div></td><td class=\"c n x311 y1772 w166 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">52,004<span class=\"_ _249\"> </span></div></td><td class=\"c n x30e y1772 w68 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56,354<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1773 w167 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Beldray<span class=\"_ _249\"> </span></div></td><td class=\"c n x312 y1773 w168 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,979<span class=\"_ _249\"> </span></div></td><td class=\"c n x313 y1773 w169 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">34,<span class=\"_ _10\"></span>184<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1774 w16a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">George Wilkinson<span class=\"_ _249\"> </span></div></td><td class=\"c n x314 y1774 w16b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,<span class=\"_ _6\"></span>193<span class=\"_ _249\"> </span></div></td><td class=\"c n x315 y1774 w16c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,536<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1775 w16d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Progress<span class=\"_ _249\"> </span></div></td><td class=\"c n x316 y1775 w16e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,004<span class=\"_ _249\"> </span></div></td><td class=\"c n x317 y1775 w16f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,871<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1776 w170 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Petra<span class=\"_ _249\"> </span></div></td><td class=\"c n x318 y1776 w171 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _10\"></span>131<span class=\"_ _249\"> </span></div></td><td class=\"c n x319 y1776 w172 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,576<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1777 w173 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Kleeneze<span class=\"_ _249\"> </span></div></td><td class=\"c n x31a y1777 w174 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>766<span class=\"_ _249\"> </span></div></td><td class=\"c n x31b y1777 wde h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>188<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1778 w175 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other proprietorial brands<span class=\"_ _249\"> </span></div></td><td class=\"c n x31c y1778 w122 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13,869<span class=\"_ _249\"> </span></div></td><td class=\"c n x31d y1778 w176 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13,<span class=\"_ _6\"></span>173<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1779 w177 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">UP brands<span class=\"_ _249\"> </span></div></td><td class=\"c n x31e y1779 w178 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">121,946<span class=\"_ _249\"> </span></div></td><td class=\"c n x31f y1779 w179 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">116,882<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w17a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Licensed brands (Russell Hobbs)<span class=\"_ _249\"> </span></div></td><td class=\"c n x320 y1732 w17b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">14,376<span class=\"_ _249\"> </span></div></td><td class=\"c n x321 y1732 w17c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12,059<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w17d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Own label and other<span class=\"_ _249\"> </span></div></td><td class=\"c n x322 y170b w17e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13,813<span class=\"_ _249\"> </span></div></td><td class=\"c n x308 y170b w17f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">26,556<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x30b y170c w15d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">150,<span class=\"_ _10\"></span>135<span class=\"_ _249\"> </span></div></td><td class=\"c n x30c y170c w16 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">155,497<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs257\"><table class=\"s w180 h6a\" id=\"_2ed21119-25d1-4766-9438-7245d5d6757a\"><tr><td></td><td class=\"t m0 x300 h4 y177a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x301 h4 y177a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x302 h4 y177b ff2 fs1 fc0 sc0 ls0 ws0\">Analysis of revenue by product:<span class=\"_ _249\"> </span></td><td class=\"t m0 x303 h4 y177b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x304 h4 y177b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1735 w181 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Small domestic appliances<span class=\"_ _249\"> </span></div></td><td class=\"c n x323 y1735 w182 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58,981<span class=\"_ _249\"> </span></div></td><td class=\"c n x324 y1735 w183 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58,<span class=\"_ _10\"></span>119<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1736 w184 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Housewares<span class=\"_ _249\"> </span></div></td><td class=\"c n x325 y1736 w185 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">45,<span class=\"_ _10\"></span>189<span class=\"_ _249\"> </span></div></td><td class=\"c n x326 y1736 w186 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">40,603<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1737 w187 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Laundry<span class=\"_ _249\"> </span></div></td><td class=\"c n x327 y1737 w188 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>703<span class=\"_ _249\"> </span></div></td><td class=\"c n x328 y1737 w189 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">18,630<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1738 w18a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Audio<span class=\"_ _249\"> </span></div></td><td class=\"c n x329 y1738 w18b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12,<span class=\"_ _10\"></span>786<span class=\"_ _249\"> </span></div></td><td class=\"c n x32a y1738 w18c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>160<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y177c w18d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Clearance<span class=\"_ _249\"> </span></div></td><td class=\"c n x32b y177c w18e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,869<span class=\"_ _249\"> </span></div></td><td class=\"c n x32c y177c w18f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">14,619<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y177d w190 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Heating and cooling<span class=\"_ _249\"> </span></div></td><td class=\"c n x32d y177d w191 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,611<span class=\"_ _249\"> </span></div></td><td class=\"c n x324 y177d w192 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,028<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b wa4 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Others<span class=\"_ _249\"> </span></div></td><td class=\"c n x32e y170b w193 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,996<span class=\"_ _249\"> </span></div></td><td class=\"c n x32f y170b w194 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,338<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x30b y170c w15d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">150,<span class=\"_ _10\"></span>135<span class=\"_ _249\"> </span></div></td><td class=\"c n x30c y170c w16 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">155,497<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs258\"><table class=\"s w152 h6b\" id=\"_b19c09ba-38ae-4ff5-b70d-08bd0ba4b89b\"><tr><td></td><td class=\"t m0 x300 h4 y177e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x301 h4 y177e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x302 h4 y177f ff2 fs1 fc0 sc0 ls0 ws0\">Analysis of revenue by sales channel:<span class=\"_ _249\"> </span></td><td class=\"t m0 x303 h4 y177f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x304 h4 y177f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1780 w195 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Supermarkets<span class=\"_ _249\"> </span></div></td><td class=\"c n x330 y1780 w196 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _10\"></span>,050<span class=\"_ _249\"> </span></div></td><td class=\"c n x331 y1780 w197 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">45,409<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w198 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Discount retailers<span class=\"_ _249\"> </span></div></td><td class=\"c n x332 y1756 w199 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">43,368<span class=\"_ _249\"> </span></div></td><td class=\"c n x30e y1756 w19a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">44,994<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w19b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Online channels<span class=\"_ _249\"> </span></div></td><td class=\"c n x333 y1732 w19c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">32,<span class=\"_ _6\"></span>715<span class=\"_ _249\"> </span></div></td><td class=\"c n x334 y1732 w19d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">33,974<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w19e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Other<span class=\"_ _249\"> </span></div></td><td class=\"c n x335 y170b w19f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,002<span class=\"_ _249\"> </span></div></td><td class=\"c n x336 y170b w1a0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">31,<span class=\"_ _10\"></span>120<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x30b y170c w15d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">150,<span class=\"_ _10\"></span>135<span class=\"_ _249\"> </span></div></td><td class=\"c n x30c y170c w16 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">155,497</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "<table class=\"s w152 h67\" id=\"_512f6ecb-c609-4e9b-8891-d137bc4a1a54\"><tr><td></td><td class=\"t m0 x300 h4 y176c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x301 h4 y176c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x302 h4 y176d ff2 fs1 fc0 sc0 ls0 ws0\">Geographical split by location:<span class=\"_ _249\"> </span></td><td class=\"t m0 x303 h4 y176d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x304 h4 y176d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y176f w153 h68\"><div class=\"t m0 x18f h4 y176e ff1 fs1 fc0 sc0 ls0 ws0\">United Kingdom<span class=\"_ _249\"> </span></div></td><td class=\"c n x305 y176f w154 h68\"><div class=\"t m0 x18f h4 y176e ff1 fs1 fc0 sc0 ls0 ws0\">94,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x306 y176f w155 h68\"><div class=\"t m0 x18f h4 y176e ff1 fs1 fc0 sc0 ls0 ws0\">101,<span class=\"_ _10\"></span>152<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w156 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Europe<span class=\"_ _249\"> </span></div></td><td class=\"c n x307 y1707 w157 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">53,804<span class=\"_ _249\"> </span></div></td><td class=\"c n x308 y1707 w158 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">52,990<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w159 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Rest of the W<span class=\"_ _6\"></span>orld<span class=\"_ _249\"> </span></div></td><td class=\"c n x309 y1731 w15a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _10\"></span>157<span class=\"_ _249\"> </span></div></td><td class=\"c n x30a y1731 w15b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,355<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x30b y1739 w15d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">150,<span class=\"_ _10\"></span>135<span class=\"_ _249\"> </span></div></td><td class=\"c n x30c y1739 w16 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">155,497<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w15e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">International sales<span class=\"_ _249\"> </span></div></td><td class=\"c n x30d y170b w15f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">55,961<span class=\"_ _249\"> </span></div></td><td class=\"c n x30e y170b w160 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">54,345<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w161 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Percentage of total revenue<span class=\"_ _249\"> </span></div></td><td class=\"c n x30f y170c w162 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37%<span class=\"_ _249\"> </span></div></td><td class=\"c n x310 y170c w163 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">35%<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs25a\">6. Non-recurring item - ERP implementation cost<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs25b\">Operating profit is stated after costs of \u00a3640<span class=\"_ _6\"></span>,000 (2024: \u00a3Nil) in relation to the commencement </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs25c\">of a project to replace the Group\u2019<span class=\"_ _6\"></span>s Enterprise R<span class=\"_ _6\"></span>esource Planning (\u2018ERP\u2019) application with a new </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs25d\">cloud-based system, a two-year programme e<span class=\"_ _6\"></span>xpected to go live in 2027<span class=\"_ _10\"></span>. These costs have been </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs25e\">shown separately in the Income Statement in order to better reflect the performance of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs25f\">underlying business.</div>",
   "dimensions": {
    "concept": "ultimateproductsplc:DisclosureOfNonrecurringItemERPImplementationCost",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs261\">7<span class=\"_ _e\"></span>. Operating profit<span class=\"_ _249\"> </span></div><div class=\"gs262\"><table class=\"s w5d h69\" id=\"_f672a525-6d6a-4399-ae77-9b1293d6b7f9\"><tr><td></td><td class=\"t m0 x1d0 h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">Operating profit is stated after charging/(crediting):<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1783 w1a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change (gain)/loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x337 y1783 w1a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(415)<span class=\"_ _249\"> </span></div></td><td class=\"c n x338 y1783 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">231<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1784 w1a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Loss on disposal of fix<span class=\"_ _6\"></span>ed asset<span class=\"_ _249\"> </span></div></td><td class=\"c n x339 y1784 w111 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _249\"> </span></div></td><td class=\"c n x33a y1784 w112 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1785 w1a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of owned property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span></div></td><td class=\"c n x33b y1785 w1a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _e\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x33c y1785 w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1735 w1a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of right of use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33d y1735 w1a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x33e y1735 w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w1ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amortisation of intangible assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33f y1754 w10e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td><td class=\"c n x340 y1754 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1786 ff2 fs1 fc0 sc0 ls0 ws0\">Auditors\u2019 remuneration:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y1707 w1ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for audit of the Company<span class=\"_ _249\"> </span></div></td><td class=\"c n x341 y1707 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x342 y1707 w1ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">53<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w1af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for the audit of the Company\u2019s subsidiaries<span class=\"_ _249\"> </span></div></td><td class=\"c n x343 y1756 w1b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">76<span class=\"_ _249\"> </span></div></td><td class=\"c n x344 y1756 w1b1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">74<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x345 y1732 w1b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x346 y1732 w1b4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">127<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other assurance services<span class=\"_ _249\"> </span></div></td><td class=\"c n x347 y170b w1b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y170b w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal non-audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x349 y170c w1b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x34a y170c w10d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs263\">No non-audit services were provided on a contingent fee basis. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "7<span class=\"_ _e\"></span>. Operating profit<span class=\"_ _249\"> </span><table class=\"s w5d h69\" id=\"_f672a525-6d6a-4399-ae77-9b1293d6b7f9\"><tr><td></td><td class=\"t m0 x1d0 h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">Operating profit is stated after charging/(crediting):<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1783 w1a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change (gain)/loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x337 y1783 w1a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(415)<span class=\"_ _249\"> </span></div></td><td class=\"c n x338 y1783 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">231<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1784 w1a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Loss on disposal of fix<span class=\"_ _6\"></span>ed asset<span class=\"_ _249\"> </span></div></td><td class=\"c n x339 y1784 w111 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _249\"> </span></div></td><td class=\"c n x33a y1784 w112 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1785 w1a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of owned property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span></div></td><td class=\"c n x33b y1785 w1a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _e\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x33c y1785 w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1735 w1a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of right of use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33d y1735 w1a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x33e y1735 w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w1ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amortisation of intangible assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33f y1754 w10e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td><td class=\"c n x340 y1754 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1786 ff2 fs1 fc0 sc0 ls0 ws0\">Auditors\u2019 remuneration:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y1707 w1ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for audit of the Company<span class=\"_ _249\"> </span></div></td><td class=\"c n x341 y1707 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x342 y1707 w1ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">53<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w1af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for the audit of the Company\u2019s subsidiaries<span class=\"_ _249\"> </span></div></td><td class=\"c n x343 y1756 w1b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">76<span class=\"_ _249\"> </span></div></td><td class=\"c n x344 y1756 w1b1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">74<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x345 y1732 w1b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x346 y1732 w1b4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">127<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other assurance services<span class=\"_ _249\"> </span></div></td><td class=\"c n x347 y170b w1b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y170b w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal non-audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x349 y170c w1b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x34a y170c w10d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr></table>No non-audit services were provided on a contingent fee basis. 15. Property<span class=\"_ _10\"></span>, plant and equipment<span class=\"_ _249\"> </span><table class=\"s w258 h76\" id=\"_24856e31-d5a2-4121-a9c2-07e5084bf638\"><tr><td></td><td class=\"t m0 x40d h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Fixtures, Fittings </td><td class=\"t m0 x40e h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Motor </td><td class=\"t m0 x40f h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Right of use </td><td></td></tr><tr><td></td><td class=\"t m0 x410 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">and Equipment </td><td class=\"t m0 x411 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ehicles </td><td class=\"t m0 x412 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">assets </td><td class=\"t m0 x413 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td class=\"t m0 x414 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x415 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x416 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d0 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17d1 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x417 y17d1 w25a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,001<span class=\"_ _249\"> </span></div></td><td class=\"c n x418 y17d1 wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x419 y17d1 w25b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td><td class=\"c n x41a y17d1 w25c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">16,<span class=\"_ _10\"></span>125<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d2 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x41b y17d2 w25d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,300<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17d2 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17d2 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41e y17d2 w25e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,300<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d3 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x41f y17d3 w260 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _249\"> </span></div></td><td class=\"c n x420 y17d3 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x421 y17d3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x422 y17d3 w260 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d4 we3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x423 y17d4 w1f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,654<span class=\"_ _249\"> </span></div></td><td class=\"c n x424 y17d4 w261 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y17d4 w262 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td><td class=\"c n x426 y17d4 w263 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">16,<span class=\"_ _10\"></span>778<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d5 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x427 y17d5 w264 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">330<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17d5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17d5 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x428 y17d5 w265 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">330<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d6 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x429 y17d6 w266 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,645)<span class=\"_ _249\"> </span></div></td><td class=\"c n x42a y17d6 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x42b y17d6 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x42c y17d6 w268 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,665)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d7 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x42d y17d7 w95 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,339<span class=\"_ _249\"> </span></div></td><td class=\"c n x42e y17d7 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x42f y17d7 w269 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,048<span class=\"_ _249\"> </span></div></td><td class=\"c n x430 y17d7 w124 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">14,443<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17d8 ff2 fs1 fc0 sc0 ls0 ws0\">Accumulated Depreciation and Impairment Losses<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17d9 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x431 y17d9 w26a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,479<span class=\"_ _249\"> </span></div></td><td class=\"c n x432 y17d9 wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x433 y17d9 w26b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>147<span class=\"_ _249\"> </span></div></td><td class=\"c n x434 y17d9 w26c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,682<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17da w26d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x435 y17da w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td><td class=\"c n x436 y17da w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x437 y17da w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td><td class=\"c n x438 y17da w26e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17db w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x439 y17db w26f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(643)<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17db w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17db w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x43a y17db w26f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(643)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17dc we3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x43b y17dc w270 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,096<span class=\"_ _249\"> </span></div></td><td class=\"c n x43c y17dc wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x43d y17dc w271 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,052<span class=\"_ _249\"> </span></div></td><td class=\"c n x2f1 y17dc w272 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,204<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ca w26d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x43e y17ca w273 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x43f y17ca w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x440 y17ca w274 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x441 y17ca w275 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>101<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cb w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x429 y17cb w276 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,642)<span class=\"_ _249\"> </span></div></td><td class=\"c n x442 y17cb w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x443 y17cb w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x444 y17cb w277 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,662)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cc wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x445 y17cc w278 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,641<span class=\"_ _249\"> </span></div></td><td class=\"c n x446 y17cc w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x447 y17cc w279 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,946<span class=\"_ _249\"> </span></div></td><td class=\"c n x2c4 y17cc w27a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,643<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17dd ff2 fs1 fc0 sc0 ls0 ws0\">Carrying Amount:<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x448 y1732 w27b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,698<span class=\"_ _249\"> </span></div></td><td class=\"c n x449 y1732 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x44a y1732 w27c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _10\"></span>102<span class=\"_ _249\"> </span></div></td><td class=\"c n x44b y1732 w64 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,800<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x423 y170b w27e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,558<span class=\"_ _249\"> </span></div></td><td class=\"c n x44c y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x44d y170b w27f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,016<span class=\"_ _249\"> </span></div></td><td class=\"c n x44e y170b w280 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,574<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w281 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x44f y170c wd1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,522<span class=\"_ _249\"> </span></div></td><td class=\"c n x450 y170c w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x451 y170c w15b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,921<span class=\"_ _249\"> </span></div></td><td class=\"c n x452 y170c w282 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,443<span class=\"_ _249\"> </span></div></td></tr></table>The Company held no property<span class=\"_ _10\"></span>, plant and equipment. Included in property<span class=\"_ _6\"></span>, plant and equipment are assets held outside of the UK with a carrying amount at 31 July 2025 of \u00a31.2m (2024: \u00a31.<span class=\"_ _10\"></span>7m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "7<span class=\"_ _e\"></span>. Operating profit<span class=\"_ _249\"> </span><table class=\"s w5d h69\" id=\"_f672a525-6d6a-4399-ae77-9b1293d6b7f9\"><tr><td></td><td class=\"t m0 x1d0 h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">Operating profit is stated after charging/(crediting):<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1783 w1a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change (gain)/loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x337 y1783 w1a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(415)<span class=\"_ _249\"> </span></div></td><td class=\"c n x338 y1783 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">231<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1784 w1a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Loss on disposal of fix<span class=\"_ _6\"></span>ed asset<span class=\"_ _249\"> </span></div></td><td class=\"c n x339 y1784 w111 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _249\"> </span></div></td><td class=\"c n x33a y1784 w112 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1785 w1a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of owned property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span></div></td><td class=\"c n x33b y1785 w1a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _e\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x33c y1785 w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1735 w1a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of right of use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33d y1735 w1a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x33e y1735 w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w1ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amortisation of intangible assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33f y1754 w10e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td><td class=\"c n x340 y1754 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1786 ff2 fs1 fc0 sc0 ls0 ws0\">Auditors\u2019 remuneration:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y1707 w1ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for audit of the Company<span class=\"_ _249\"> </span></div></td><td class=\"c n x341 y1707 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x342 y1707 w1ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">53<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w1af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for the audit of the Company\u2019s subsidiaries<span class=\"_ _249\"> </span></div></td><td class=\"c n x343 y1756 w1b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">76<span class=\"_ _249\"> </span></div></td><td class=\"c n x344 y1756 w1b1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">74<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x345 y1732 w1b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x346 y1732 w1b4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">127<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other assurance services<span class=\"_ _249\"> </span></div></td><td class=\"c n x347 y170b w1b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y170b w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal non-audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x349 y170c w1b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x34a y170c w10d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr></table>No non-audit services were provided on a contingent fee basis. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "7<span class=\"_ _e\"></span>. Operating profit<span class=\"_ _249\"> </span><table class=\"s w5d h69\" id=\"_f672a525-6d6a-4399-ae77-9b1293d6b7f9\"><tr><td></td><td class=\"t m0 x1d0 h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1781 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">Operating profit is stated after charging/(crediting):<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1782 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1783 w1a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change (gain)/loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x337 y1783 w1a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(415)<span class=\"_ _249\"> </span></div></td><td class=\"c n x338 y1783 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">231<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1784 w1a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Loss on disposal of fix<span class=\"_ _6\"></span>ed asset<span class=\"_ _249\"> </span></div></td><td class=\"c n x339 y1784 w111 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _249\"> </span></div></td><td class=\"c n x33a y1784 w112 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1785 w1a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of owned property<span class=\"_ _6\"></span>, plant and equipment<span class=\"_ _249\"> </span></div></td><td class=\"c n x33b y1785 w1a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _e\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x33c y1785 w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1735 w1a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation of right of use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33d y1735 w1a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x33e y1735 w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w1ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amortisation of intangible assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x33f y1754 w10e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td><td class=\"c n x340 y1754 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1786 ff2 fs1 fc0 sc0 ls0 ws0\">Auditors\u2019 remuneration:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y1707 w1ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for audit of the Company<span class=\"_ _249\"> </span></div></td><td class=\"c n x341 y1707 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x342 y1707 w1ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">53<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w1af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Fees for the audit of the Company\u2019s subsidiaries<span class=\"_ _249\"> </span></div></td><td class=\"c n x343 y1756 w1b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">76<span class=\"_ _249\"> </span></div></td><td class=\"c n x344 y1756 w1b1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">74<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x345 y1732 w1b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x346 y1732 w1b4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">127<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other assurance services<span class=\"_ _249\"> </span></div></td><td class=\"c n x347 y170b w1b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y170b w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal non-audit fees<span class=\"_ _249\"> </span></div></td><td class=\"c n x349 y170c w1b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td><td class=\"c n x34a y170c w10d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr></table>No non-audit services were provided on a contingent fee basis. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs265\">8. Employee costs<span class=\"_ _249\"> </span></div><div class=\"gs266\"><table class=\"s w5d h6c\" id=\"_625cd0fc-fc52-45e5-b589-d750433ddcd3\"><tr><td></td><td class=\"c n x34b y1787 w1ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></div></td><td></td><td class=\"c n x34c y1787 w1bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x34d h4 y1788 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x34e h4 y1788 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td><td class=\"t m0 x34f h4 y1788 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1788 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x350 h4 y1789 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x351 h4 y1789 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x21c h4 y1789 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y1789 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1738 w1bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>ages and salaries<span class=\"_ _249\"> </span></div></td><td class=\"c n x352 y1738 w1bd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">14,207<span class=\"_ _249\"> </span></div></td><td class=\"c n x353 y1738 w1be h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">14,626<span class=\"_ _249\"> </span></div></td><td class=\"c n x354 y1738 w1bf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">283<span class=\"_ _249\"> </span></div></td><td class=\"c n x355 y1738 w1c0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">306<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y177c w1c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Social security costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x356 y177c w1c2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,481<span class=\"_ _249\"> </span></div></td><td class=\"c n x357 y177c w1c3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,360<span class=\"_ _249\"> </span></div></td><td class=\"c n x358 y177c w1c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">30<span class=\"_ _249\"> </span></div></td><td class=\"c n x359 y177c w1c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">36<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w1c6 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Other pension costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x35a y1739 w1c7 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">319<span class=\"_ _249\"> </span></div></td><td class=\"c n x35b y1739 w1c8 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">314<span class=\"_ _249\"> </span></div></td><td class=\"c n x35c y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x35d y1739 w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w115 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Share-based payments<span class=\"_ _249\"> </span></div></td><td class=\"c n x35e y170b w1c9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">16<span class=\"_ _249\"> </span></div></td><td class=\"c n x35f y170b w1ca h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">137<span class=\"_ _249\"> </span></div></td><td class=\"c n x360 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x361 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x362 y170c w1cb h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">16,023<span class=\"_ _249\"> </span></div></td><td class=\"c n x363 y170c w17b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">16,437<span class=\"_ _249\"> </span></div></td><td class=\"c n x364 y170c w1cc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">313<span class=\"_ _249\"> </span></div></td><td class=\"c n x365 y170c w1cd h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">342<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs267\">The average monthly number of people employed (including Directors) was:<span class=\"_ _249\"> </span></div><div class=\"gs268\"><table class=\"s w1ce h6d\" id=\"_fc94aabb-45e7-42f6-9b46-6dd9c1cd08cb\"><tr><td></td><td class=\"c n x34b y178a w1ba h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></div></td><td></td><td class=\"c n x34c y178a w1bb h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x19a h4 y178b ff2 fs1 fc0 sc0 ls0 ws0\">Average number </td><td class=\"t m0 x34d h4 y178b ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x34e h4 y178b ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td><td class=\"t m0 x34f h4 y178b ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y178b ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y178c ff2 fs1 fc0 sc0 ls0 ws0\">of employees:<span class=\"_ _249\"> </span></td><td class=\"t m0 x366 h4 y178c ff2 fs1 fc0 sc0 ls0 ws0\">Number </td><td class=\"t m0 x367 h4 y178c ff2 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _249\"> </span></td><td class=\"t m0 x1d0 h4 y178c ff2 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _249\"> </span></td><td class=\"t m0 x368 h4 y178c ff2 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1756 w1cf h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Sales staff<span class=\"_ _249\"> </span></div></td><td class=\"c n x369 y1756 w1d0 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">77<span class=\"_ _249\"> </span></div></td><td class=\"c n x36a y1756 w1d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">80<span class=\"_ _249\"> </span></div></td><td class=\"c n x36b y1756 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x36c y1756 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1d2 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Distribution staff<span class=\"_ _249\"> </span></div></td><td class=\"c n x36d y1732 w1d3 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">93<span class=\"_ _249\"> </span></div></td><td class=\"c n x36e y1732 w1d4 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">103<span class=\"_ _249\"> </span></div></td><td class=\"c n x36f y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x370 y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1d5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Administrative staff<span class=\"_ _249\"> </span></div></td><td class=\"c n x371 y170b w1d6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">196<span class=\"_ _249\"> </span></div></td><td class=\"c n x372 y170b w1d7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">208<span class=\"_ _249\"> </span></div></td><td class=\"c n x373 y170b w1d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td><td class=\"c n x374 y170b w2c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">6<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x375 y170c w1d9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">366<span class=\"_ _249\"> </span></div></td><td class=\"c n x376 y170c w1da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">391<span class=\"_ _249\"> </span></div></td><td class=\"c n x377 y170c w1d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td><td class=\"c n x378 y170c w2c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">6<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs269\">Details of Directors\u2019 remuneration and pension entitlements are disclosed in the R<span class=\"_ _6\"></span>emuneration </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs26a\">R<span class=\"_ _6\"></span>eport on pages 58 to 67<span class=\"_ _10\"></span>. Social security costs payable in respect of the Directors were \u00a3151,000 </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs26b\">(2024: \u00a3153,000). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs26d\">9<span class=\"_ _6\"></span>. Finance costs<span class=\"_ _249\"> </span></div><div class=\"gs26e\"><table class=\"s w49 h6e\" id=\"_8731a04e-e61b-4c85-8955-ec24674021c7\"><tr><td></td><td class=\"t m0 x1bd h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w1db h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on bank loans and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x379 y1707 w1dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,502<span class=\"_ _249\"> </span></div></td><td class=\"c n x37a y1707 w1dd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>138<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w1de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x37b y1731 w1df h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x37c y1731 w1e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change in respect of lease liabilities (net of hedging actions)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37d y1732 w1e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y1732 w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other interest payable and similar charges<span class=\"_ _249\"> </span></div></td><td class=\"c n x37e y170b w1e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37f y170b w1e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(12)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal finance cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x380 y170c w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,651<span class=\"_ _249\"> </span></div></td><td class=\"c n x381 y170c w105 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,381</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "9<span class=\"_ _6\"></span>. Finance costs<span class=\"_ _249\"> </span><table class=\"s w49 h6e\" id=\"_8731a04e-e61b-4c85-8955-ec24674021c7\"><tr><td></td><td class=\"t m0 x1bd h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w1db h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on bank loans and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x379 y1707 w1dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,502<span class=\"_ _249\"> </span></div></td><td class=\"c n x37a y1707 w1dd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>138<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w1de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x37b y1731 w1df h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x37c y1731 w1e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change in respect of lease liabilities (net of hedging actions)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37d y1732 w1e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y1732 w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other interest payable and similar charges<span class=\"_ _249\"> </span></div></td><td class=\"c n x37e y170b w1e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37f y170b w1e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(12)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal finance cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x380 y170c w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,651<span class=\"_ _249\"> </span></div></td><td class=\"c n x381 y170c w105 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,381</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "9<span class=\"_ _6\"></span>. Finance costs<span class=\"_ _249\"> </span><table class=\"s w49 h6e\" id=\"_8731a04e-e61b-4c85-8955-ec24674021c7\"><tr><td></td><td class=\"t m0 x1bd h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w1db h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on bank loans and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x379 y1707 w1dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,502<span class=\"_ _249\"> </span></div></td><td class=\"c n x37a y1707 w1dd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>138<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w1de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x37b y1731 w1df h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x37c y1731 w1e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change in respect of lease liabilities (net of hedging actions)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37d y1732 w1e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y1732 w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other interest payable and similar charges<span class=\"_ _249\"> </span></div></td><td class=\"c n x37e y170b w1e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37f y170b w1e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(12)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal finance cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x380 y170c w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,651<span class=\"_ _249\"> </span></div></td><td class=\"c n x381 y170c w105 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,381</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "9<span class=\"_ _6\"></span>. Finance costs<span class=\"_ _249\"> </span><table class=\"s w49 h6e\" id=\"_8731a04e-e61b-4c85-8955-ec24674021c7\"><tr><td></td><td class=\"t m0 x1bd h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y178d ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y178e ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w1db h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on bank loans and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x379 y1707 w1dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,502<span class=\"_ _249\"> </span></div></td><td class=\"c n x37a y1707 w1dd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>138<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w1de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x37b y1731 w1df h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x37c y1731 w1e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change in respect of lease liabilities (net of hedging actions)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37d y1732 w1e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x348 y1732 w1b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">13<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other interest payable and similar charges<span class=\"_ _249\"> </span></div></td><td class=\"c n x37e y170b w1e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x37f y170b w1e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(12)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal finance cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x380 y170c w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,651<span class=\"_ _249\"> </span></div></td><td class=\"c n x381 y170c w105 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,381</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs270\">10<span class=\"_ _6\"></span>. T<span class=\"_ _10\"></span>axation<span class=\"_ _249\"> </span></div><div class=\"gs271\"><table class=\"s w49 h6f\" id=\"_7aabc31c-0538-47a4-849f-6e17d56bad5b\"><tr><td></td><td class=\"t m0 x1bd h4 y178f ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y178f ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y1790 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1790 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1791 w1e8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Current period \u2013 UK corporation tax<span class=\"_ _249\"> </span></div></td><td class=\"c n x382 y1791 w1e9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,859<span class=\"_ _249\"> </span></div></td><td class=\"c n x383 y1791 w1ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,031<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1792 w1eb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Adjustments in respect of prior periods<span class=\"_ _249\"> </span></div></td><td class=\"c n x384 y1792 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">69<span class=\"_ _249\"> </span></div></td><td class=\"c n x385 y1792 w1cd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">243<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1793 w1ec h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign current tax expense<span class=\"_ _249\"> </span></div></td><td class=\"c n x386 y1793 w1ed h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">286<span class=\"_ _249\"> </span></div></td><td class=\"c n x387 y1793 w1ee h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">394<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1794 w1ef h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal current tax<span class=\"_ _249\"> </span></div></td><td class=\"c n x388 y1794 w1f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,214<span class=\"_ _249\"> </span></div></td><td class=\"c n x389 y1794 w1f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,668<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w1f2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Origination and reversal of temporary differences<span class=\"_ _249\"> </span></div></td><td class=\"c n x38a y1756 w1f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(16)<span class=\"_ _249\"> </span></div></td><td class=\"c n x38b y1756 w1f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">226<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1eb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Adjustments in respect of prior periods<span class=\"_ _249\"> </span></div></td><td class=\"c n x384 y1732 w1f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">44<span class=\"_ _249\"> </span></div></td><td class=\"c n x38c y1732 w1f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(108)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal deferred tax<span class=\"_ _249\"> </span></div></td><td class=\"c n x38d y170b w1f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">28<span class=\"_ _249\"> </span></div></td><td class=\"c n x38e y170b w1f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">118<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w1fa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal tax charge<span class=\"_ _249\"> </span></div></td><td class=\"c n x38f y170c w107 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,242<span class=\"_ _249\"> </span></div></td><td class=\"c n x390 y170c w1fb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>786<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs272\">Factors effecting the tax charge<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs273\">The tax assessed for the current and previous period is higher than the standard rate of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs274\">corporation tax in the UK. The tax charge for the year can be reconciled to the profit per the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs275\">income statement as follows:<span class=\"_ _249\"> </span></div><div class=\"gs276\"><table class=\"s w49 h70\" id=\"_139930b8-f126-433f-ad17-d5abf54ec24d\"><tr><td></td><td class=\"t m0 x1bd h4 y1795 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1795 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y1796 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1796 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1797 w1fc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Profit before tax<span class=\"_ _249\"> </span></div></td><td class=\"c n x391 y1797 w1fd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,049<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b0 y1797 w1fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">14,313<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1798 w1ff h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>ax charge at 25%<span class=\"_ _249\"> </span></div></td><td class=\"c n x392 y1798 w200 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,012<span class=\"_ _249\"> </span></div></td><td class=\"c n x393 y1798 w201 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">3,578<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y1799 ff1 fs1 fc0 sc0 ls0 ws0\">Adjustments relating to underlying items:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y1754 w3f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Adjustment to tax charge in respect of prior periods<span class=\"_ _249\"> </span></div></td><td class=\"c n x394 y1754 w202 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">113<span class=\"_ _249\"> </span></div></td><td class=\"c n x395 y1754 w203 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">135<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w204 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Effects of expenses not deductible for tax purposes<span class=\"_ _249\"> </span></div></td><td class=\"c n x396 y1755 w205 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">63<span class=\"_ _249\"> </span></div></td><td class=\"c n x342 y1755 w206 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">53<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w207 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Impact of overseas tax rates<span class=\"_ _249\"> </span></div></td><td class=\"c n x397 y1707 w10e h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">54<span class=\"_ _249\"> </span></div></td><td class=\"c n x398 y1707 w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y179a ff1 fs1 fc0 sc0 ls0 ws0\">Adjustments relating to non-underlying items: </td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w204 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Effects of expenses not deductible for tax purposes<span class=\"_ _249\"> </span></div></td><td class=\"c n x399 y1732 w1d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td><td class=\"c n x342 y1732 w208 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">34<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w209 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Differences arising on tax treatment of shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x39a y170b w20a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(4)<span class=\"_ _249\"> </span></div></td><td class=\"c n x39b y170b we4 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(34)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w20b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal tax expense<span class=\"_ _249\"> </span></div></td><td class=\"c n x39c y170c w107 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,242<span class=\"_ _249\"> </span></div></td><td class=\"c n x39d y170c w20c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">3,786<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs277\">Corporation tax is calculated at 25% (2024: 25%) of the estimated assessable profit for the year<span class=\"_ _10\"></span>, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs278\">being the average effective tax rate in the year<span class=\"_ _10\"></span>. Deferred tax balances at the year-end have been </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs279\">measured at 25%. </div><div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs2bf\">16. Deferred tax<span class=\"_ _249\"> </span></div><div class=\"gs262\"><table class=\"s w5d h78\" id=\"_154bd41e-0279-47f7-9d13-5cf2ae5b1bc0\"><tr><td></td><td></td><td class=\"t m0 x47a h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Accelerated </td><td></td><td class=\"t m0 x47b h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Share-based </td><td class=\"t m0 x1d0 h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Other timing </td><td></td></tr><tr><td></td><td class=\"t m0 x47c h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Intangibles </td><td class=\"t m0 x47d h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">allowances </td><td class=\"t m0 x47e h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Hedging </td><td class=\"t m0 x411 h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">payment </td><td class=\"t m0 x40f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">differences </td><td class=\"t m0 x47f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal <span class=\"_ _1c\"></span> </td></tr><tr><td class=\"t m0 x19a h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x480 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x481 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x482 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x483 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x412 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17e6 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x484 y17e6 w294 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x485 y17e6 w295 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">563<span class=\"_ _249\"> </span></div></td><td class=\"c n x486 y17e6 w296 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _249\"> </span></div></td><td class=\"c n x487 y17e6 w297 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(227)<span class=\"_ _249\"> </span></div></td><td class=\"c n x488 y17e6 w298 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(87)<span class=\"_ _249\"> </span></div></td><td class=\"c n x489 y17e6 w299 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _6\"></span>797<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y17e7 w29a h5f\"><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48c y17e8 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td><td class=\"c n x48d y17e8 w29b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x48e y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48f y17e8 wf6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(17)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17e9 ff1 fs1 fc0 sc0 ls0 ws0\">in equity<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ea w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y17ea w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y17ea w29d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _249\"> </span></div></td><td class=\"c n x492 y17ea w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x493 y17ea w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">208<span class=\"_ _249\"> </span></div></td><td class=\"c n x494 y17ea w29f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _249\"> </span></div></td><td class=\"c n x495 y17ea w1f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">118<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17eb w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x496 y17eb w2a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x497 y17eb w2a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">537<span class=\"_ _249\"> </span></div></td><td class=\"c n x498 y17eb w2a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(97)<span class=\"_ _249\"> </span></div></td><td class=\"c n x499 y17eb w2a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49a y17eb w2a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(151)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49b y17eb w2a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,898<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y1732 w29a h79\"><div class=\"t m0 x18f h4 y17ec ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes in<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">equity<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49c y17ed w12a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(335)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49d y17ed w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x49e y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49f y17ed w2a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(248)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y170b w2a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(89)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a0 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a1 y170b w2a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a2 y170b w2a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a3 y170b w2aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a4 y170c w2ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a5 y170c w2ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">448<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a6 y170c w2ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a7 y170c w2ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a8 y170c w2af h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(63)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a9 y170c w2b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,678<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2c0\">The Directors consider that the deferred tax assets in respect of timing differences are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2c1\">recoverable based upon the forecast future taxable profits of the Group. The Group has also </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2c2\">unrecognised deferred tax attributive of \u00a3577<span class=\"_ _e\"></span>,000 (2024: \u00a3577<span class=\"_ _10\"></span>,000) in respect of losses carried </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2c3\">forward that are not anticipated to be utilised under current conditions.<span class=\"_ _249\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs27b\">11. Earnings per share<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs27c\">Basic earnings per share is calculated by dividing the net income for the period attributable to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs27d\">ordinary equity holders by the weighted average number of ordinary shares outstanding during </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs27e\">the period. Diluted earnings per share amounts are calculated by dividing the profit attributable </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs27f\">to owners of the parent by the weighted average number of ordinary shares in issue during </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs280\">the financial year<span class=\"_ _10\"></span>, adjusted for the effects of potentially dilutive options. The dilutive effect is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs281\">calculated on the full e<span class=\"_ _6\"></span>xercise of all potentially dilutive ordinary share options granted by the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs282\">Group, including performance-based options which the Group considers to have been earned. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs283\">The calculations of earnings per share are based upon the following:<span class=\"_ _249\"> </span></div><div class=\"gs284\"><table class=\"s w5d h71\" id=\"_dd4a0ccb-e0e1-4b7f-889d-c90b60a13f7a\"><tr><td></td><td class=\"t m0 x1d0 h4 y179b ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y179b ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y179c ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y179c ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y179d wc6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Profit for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x2c1 y179d w100 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,807<span class=\"_ _249\"> </span></div></td><td class=\"c n x1f2 y179d w101 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">10,527<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x39e y179e w20d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _249\"> </span></div></td><td class=\"c n x39f y179e w20d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Number<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y179f w20e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted average number of shares in issue<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a0 y179f w20f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _10\"></span>,478,678<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a1 y179f w210 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">89<span class=\"_ _6\"></span>,213,<span class=\"_ _6\"></span>704<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a0 w211 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Less shares held by the UPGS EB<span class=\"_ _6\"></span>T<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a2 y17a0 w212 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(2,497<span class=\"_ _10\"></span>,631)<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a3 y17a0 w213 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,657<span class=\"_ _6\"></span>,<span class=\"_ _10\"></span>123)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a1 w214 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted average number of shares \u2013 basic<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a4 y17a1 w215 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">84,981,047<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a5 y17a1 w216 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">86,556,581<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a2 w217 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share options<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a6 y17a2 w218 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,393,056<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a7 y17a2 w219 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">974,498<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a3 w21a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted average number of shares \u2013 diluted<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a8 y17a3 w21b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">86,374,<span class=\"_ _6\"></span>103<span class=\"_ _249\"> </span></div></td><td class=\"c n x3a9 y17a3 w21c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _10\"></span>,531,079<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x3aa y1739 w21d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Pence<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ab y1739 w21e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Pence<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w21f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Earnings per share \u2013 basic<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b7 y17a4 w44 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6.8<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b8 y17a4 w45 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12.2<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w220 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Earnings per share \u2013 diluted<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ac y170c w221 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls14 ws24\">6<span class=\"_ _18\"></span>.7<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ad y170c w48 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12.0</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs286\">12. Dividends<span class=\"_ _249\"> </span></div><div class=\"gs287\"><table class=\"s w49 h72\" id=\"_7c239e19-8499-47af-a20a-a8c1fcd22a4c\"><tr><td></td><td class=\"t m0 x1bd h4 y17a5 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y17a5 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y17a6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y17a6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17a7 w222 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Final dividend paid in respect of the previous year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ae y17a7 w223 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,208<span class=\"_ _249\"> </span></div></td><td class=\"c n x3af y17a7 w224 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,289<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a8 w225 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interim declared and paid<span class=\"_ _249\"> </span></div></td><td class=\"c n x2f9 y17a8 w226 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,305<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b0 y17a8 w227 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>122<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1ce y17a9 w228 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,513<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b1 y17a9 w229 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,411<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17aa w22a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Per share<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b2 y17aa w22b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Pence<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b3 y17aa w21d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Pence<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ab w222 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Final dividend paid in respect of the previous year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b4 y17ab w22c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4.93<span class=\"_ _249\"> </span></div></td><td class=\"c n x37a y17ab w22d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4.95<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ac w225 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interim declared and paid<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b5 y17ac w22e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1.55<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b6 y17ac w22f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2.45<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x3b7 y170c w230 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6.48<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b8 y170c w231 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>.40<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs288\">The Directors propose a final dividend of <span><span class=\"gs289\" id=\"__37\">2. 15</span></span>p per share in respect of the year ended </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs28a\">31 July 2025. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "0.0215",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-425": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs28c\">13. Investments<span class=\"_ _249\"> </span></div><div class=\"gs28d\"><table class=\"s w49 h73\" id=\"_490e4a67-f4e3-4946-aed2-111e2ca3614a\"><tr><td class=\"c n x190 y17ad w1bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b9 y17ad w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td class=\"t m0 x1be h4 y17ae ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y17af ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y17af ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w233 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Carrying value at beginning of the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ba y1732 w234 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20,947<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bb y1732 w189 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _6\"></span>,810<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w235 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Non-reimbursed share-based payment charges<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bc y170b w116 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">16<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bd y170b wd3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">137<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x3be y170c w236 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20,963<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bf y170c w237 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20,947<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs28e\">At 31 July 2025 the Company owned the following subsidiaries:<span class=\"_ _249\"> </span></div><div class=\"gs28f\"><table class=\"s w238 h74\" id=\"_42c62887-4d3d-444f-baae-1b9c0a04019f\"><tr><td></td><td></td><td></td><td class=\"t m0 x3c0 h4 y17b0 ff2 fs1 fc0 sc0 ls0 ws0\">Proportion of </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x3c0 h4 y17b1 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>oting Rights </td><td></td></tr><tr><td></td><td class=\"c n x3c1 y17b2 w239 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Registered Office<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c2 y17b2 w23a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Holding<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c3 y17b2 w23b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">and Shares Held<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c4 y17b2 w23c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Nature of Business<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17b3 ff1 fs1 fc0 sc0 ls0 ws0\">Ultimate Products </td><td class=\"t m0 x3c5 h4 y17b3 ff1 fs1 fc0 sc0 ls0 ws0\">Manor Mill, Victoria Street, </td><td class=\"c n x3c6 y17b4 w23d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y17b4 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y17b4 w23e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Supply of branded<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17b5 ff1 fs1 fc0 sc0 ls0 ws0\">UK Limited<span class=\"_ _249\"> </span></td><td class=\"t m0 x3c5 h4 y17b5 ff1 fs1 fc0 sc0 ls0 ws0\">Oldham OL9 0DD </td><td></td><td></td><td class=\"t m0 x3c9 h4 y17b5 ff1 fs1 fc0 sc0 ls0 ws0\">household products<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x1c3 h4 y17b6 ff1 fs1 fc0 sc0 ls0 ws0\">UP Global Sourcing </td><td class=\"t m0 x3c5 h4 y17b6 ff1 fs1 fc0 sc0 ls0 ws0\">Unit B, 13th Floor<span class=\"_ _10\"></span>, Y<span class=\"_ _6\"></span>un T<span class=\"_ _10\"></span>at </td><td class=\"c n x3c6 y17b7 w23d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y17b7 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y17b7 w23e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Supply of branded<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17b8 ff1 fs1 fc0 sc0 ls0 ws0\">Hong Kong Limited<span class=\"_ _249\"> </span></td><td class=\"t m0 x3c5 h4 y17b8 ff1 fs1 fc0 sc0 ls0 ws0\">Commercial Building, 70\u201374 </td><td></td><td></td><td class=\"t m0 x3c9 h4 y17b8 ff1 fs1 fc0 sc0 ls0 ws0\">household products<span class=\"_ _249\"> </span></td></tr><tr><td></td><td class=\"t m0 x3c5 h4 y17b9 ff1 fs1 fc0 sc0 ls0 ws0\">Wuhu S<span class=\"_ _6\"></span>treet, Hong Kong<span class=\"_ _249\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ba w23f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Salter Brands Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ca y17ba w240 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Manor Mill, Victoria Street,<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c6 y17ba w23d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y17ba w1e7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y17ba w241 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Dormant<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x3c5 h4 y17bb ff1 fs1 fc0 sc0 ls0 ws0\">Oldham OL9 0DD </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c3 h4 y17bc ff1 fs1 fc0 sc0 ls0 ws0\">Ultimate Products </td><td class=\"t m0 x3c5 h4 y17bc ff1 fs1 fc0 sc0 ls0 ws0\">19 Baggot Street L<span class=\"_ _6\"></span>ower<span class=\"_ _6\"></span>, Dublin </td><td class=\"c n x3c6 y1717 w23d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y1717 w1e7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y1717 w241 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Dormant<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17bd ff1 fs1 fc0 sc0 ls0 ws0\">Europe Limited<span class=\"_ _249\"> </span></td><td class=\"t m0 x3c5 h4 y17bd ff1 fs1 fc0 sc0 ls0 ws0\">2, DO2 X658, Eire</td><td></td><td></td><td></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "13. Investments<span class=\"_ _249\"> </span><table class=\"s w49 h73\" id=\"_490e4a67-f4e3-4946-aed2-111e2ca3614a\"><tr><td class=\"c n x190 y17ad w1bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></div></td><td class=\"c n x3b9 y17ad w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td class=\"t m0 x1be h4 y17ae ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x1bf h4 y17af ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y17af ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w233 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Carrying value at beginning of the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ba y1732 w234 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20,947<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bb y1732 w189 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _6\"></span>,810<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w235 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Non-reimbursed share-based payment charges<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bc y170b w116 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">16<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bd y170b wd3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">137<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x3be y170c w236 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20,963<span class=\"_ _249\"> </span></div></td><td class=\"c n x3bf y170c w237 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20,947<span class=\"_ _249\"> </span></div></td></tr></table>At 31 July 2025 the Company owned the following subsidiaries:<span class=\"_ _249\"> </span><table class=\"s w238 h74\" id=\"_42c62887-4d3d-444f-baae-1b9c0a04019f\"><tr><td></td><td></td><td></td><td class=\"t m0 x3c0 h4 y17b0 ff2 fs1 fc0 sc0 ls0 ws0\">Proportion of </td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x3c0 h4 y17b1 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>oting Rights </td><td></td></tr><tr><td></td><td class=\"c n x3c1 y17b2 w239 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Registered Office<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c2 y17b2 w23a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Holding<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c3 y17b2 w23b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">and Shares Held<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c4 y17b2 w23c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Nature of Business<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17b3 ff1 fs1 fc0 sc0 ls0 ws0\">Ultimate Products </td><td class=\"t m0 x3c5 h4 y17b3 ff1 fs1 fc0 sc0 ls0 ws0\">Manor Mill, Victoria Street, </td><td class=\"c n x3c6 y17b4 w23d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y17b4 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y17b4 w23e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Supply of branded<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17b5 ff1 fs1 fc0 sc0 ls0 ws0\">UK Limited<span class=\"_ _249\"> </span></td><td class=\"t m0 x3c5 h4 y17b5 ff1 fs1 fc0 sc0 ls0 ws0\">Oldham OL9 0DD </td><td></td><td></td><td class=\"t m0 x3c9 h4 y17b5 ff1 fs1 fc0 sc0 ls0 ws0\">household products<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x1c3 h4 y17b6 ff1 fs1 fc0 sc0 ls0 ws0\">UP Global Sourcing </td><td class=\"t m0 x3c5 h4 y17b6 ff1 fs1 fc0 sc0 ls0 ws0\">Unit B, 13th Floor<span class=\"_ _10\"></span>, Y<span class=\"_ _6\"></span>un T<span class=\"_ _10\"></span>at </td><td class=\"c n x3c6 y17b7 w23d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y17b7 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y17b7 w23e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Supply of branded<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17b8 ff1 fs1 fc0 sc0 ls0 ws0\">Hong Kong Limited<span class=\"_ _249\"> </span></td><td class=\"t m0 x3c5 h4 y17b8 ff1 fs1 fc0 sc0 ls0 ws0\">Commercial Building, 70\u201374 </td><td></td><td></td><td class=\"t m0 x3c9 h4 y17b8 ff1 fs1 fc0 sc0 ls0 ws0\">household products<span class=\"_ _249\"> </span></td></tr><tr><td></td><td class=\"t m0 x3c5 h4 y17b9 ff1 fs1 fc0 sc0 ls0 ws0\">Wuhu S<span class=\"_ _6\"></span>treet, Hong Kong<span class=\"_ _249\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ba w23f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Salter Brands Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ca y17ba w240 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Manor Mill, Victoria Street,<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c6 y17ba w23d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y17ba w1e7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y17ba w241 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Dormant<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x3c5 h4 y17bb ff1 fs1 fc0 sc0 ls0 ws0\">Oldham OL9 0DD </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1c3 h4 y17bc ff1 fs1 fc0 sc0 ls0 ws0\">Ultimate Products </td><td class=\"t m0 x3c5 h4 y17bc ff1 fs1 fc0 sc0 ls0 ws0\">19 Baggot Street L<span class=\"_ _6\"></span>ower<span class=\"_ _6\"></span>, Dublin </td><td class=\"c n x3c6 y1717 w23d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Ordinary shares<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c7 y1717 w1e7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100%<span class=\"_ _249\"> </span></div></td><td class=\"c n x3c8 y1717 w241 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Dormant<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17bd ff1 fs1 fc0 sc0 ls0 ws0\">Europe Limited<span class=\"_ _249\"> </span></td><td class=\"t m0 x3c5 h4 y17bd ff1 fs1 fc0 sc0 ls0 ws0\">2, DO2 X658, Eire</td><td></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs291\">14. Intangible assets<span class=\"_ _249\"> </span></div><div class=\"gs292\"><table class=\"s w242 h75\" id=\"_c0f0bd22-8b75-443f-ac89-a9bcdd2580c9\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3cb h4 y17be ff2 fs1 fc0 sc0 ls0 ws0\">Computer </td><td></td></tr><tr><td></td><td class=\"t m0 x3cc h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">Goodwill </td><td class=\"t m0 x3cd h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _6\"></span>rademarks </td><td class=\"t m0 x3ce h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">Brands </td><td class=\"t m0 x3cf h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">intangibles </td><td class=\"t m0 x3d0 h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x3d1 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d2 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d3 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x21c h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18b h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17c1 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17c2 w243 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d4 y17c2 w244 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d5 y17c2 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d6 y17c2 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x373 y17c2 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d7 y17c2 wa4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,088<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c3 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d8 y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d9 y17c3 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3db y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dc y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c4 w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dd y17c4 w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3de y17c4 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3df y17c4 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e0 y17c4 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e1 y17c4 wa4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,088<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c5 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d8 y17c5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d9 y17c5 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17c5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e2 y17c5 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e3 y17c5 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c6 w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e4 y17c6 w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e5 y17c6 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e6 y17c6 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e7 y17c6 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e8 y17c6 w24b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _6\"></span>,224<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17c7 ff2 fs1 fc0 sc0 ls0 ws0\">Amortisation<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17c8 w243 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e9 y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ea y17c8 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td><td class=\"c n x3eb y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ec y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ed y17c8 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c9 w24d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ee y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ef y17c9 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f0 y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f1 y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f2 y17c9 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ca w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f3 y17ca w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f4 y17ca w24e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">107<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f5 y17ca w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f6 y17ca w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f7 y17ca w24e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">107<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cb w24d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ee y17cb w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ef y17cb w24f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">25<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f8 y17cb w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f9 y17cb w89 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fa y17cb w1c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cc w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fb y17cc w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fc y17cc w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17cc w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fd y17cc w89 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fe y17cc w250 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">152<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17cd ff2 fs1 fc0 sc0 ls0 ws0\">Net book value<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ff y1732 w5b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x400 y1732 w251 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">90<span class=\"_ _249\"> </span></div></td><td class=\"c n x401 y1732 w252 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x402 y1732 w253 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">116<span class=\"_ _249\"> </span></div></td><td class=\"c n x403 y1732 w254 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _6\"></span>,072<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dd y170b w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x404 y170b w255 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">115<span class=\"_ _249\"> </span></div></td><td class=\"c n x405 y170b w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x406 y170b w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x407 y170b w122 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">36,981<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w256 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x408 y170c w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x409 y170c w1ca h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">137<span class=\"_ _249\"> </span></div></td><td class=\"c n x40a y170c w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x40b y170c w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x40c y170c w257 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,003<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs293\">Intangible assets primarily relate to goodwill and the Salter brand. No amortisation is charged on </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs294\">the Salter brand as it is considered to have an indefinite useful life due to its proven longevity and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs295\">anticipated future profitability<span class=\"_ _10\"></span>. The amortisation charge reflects the spreading of the cost of the<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs296\">Kleeneze and Petra trademarks over these assets<span class=\"_ _6\"></span>\u2019 remaining e<span class=\"_ _6\"></span>xpected useful lives. Goodwill and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs297\">brands acquired through business combinations have been incorporated into the e<span class=\"_ _6\"></span>xisting single </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs298\">segment of the Group as the acquired business from which they arise is the same as the Group\u2019<span class=\"_ _6\"></span>s </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs299\">e<span class=\"_ _6\"></span>xisting operating segment. The recoverable amount of the Group\u2019<span class=\"_ _6\"></span>s goodwill and brands has </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs29a\">been determined by a value-in-use calculation using a discounted cash flow model, based on the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs29b\">latest forecasts for FY26 and a four-year projection period approved by management, together </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs29c\">with a terminal value. K<span class=\"_ _6\"></span>ey assumptions are those to which the recoverable amount of an asset or </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs29d\">cash-generating units is most sensitive. The following k<span class=\"_ _6\"></span>ey assumptions were used in the base case </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs29e\">discounted cash flow model:</div><div class=\"t m0 h6 ff1 fs3 fc5 sc0 ls0 ws0 gs29f\"> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">10<span class=\"_ _6\"></span>.6% pre-tax discount rate (FY24: 11.6%);</span></span></div><div class=\"t m0 h6 ff1 fs3 fc5 sc0 ls0 ws0 gs2a0\"> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">6% per annum projected revenue growth rate in the projection period; and</span></span></div><div class=\"t m0 h6 ff1 fs3 fc5 sc0 ls0 ws0 gs2a1\"> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">5% per annum increase in operating costs and overheads, with the e<span class=\"_ _6\"></span>xception of payroll costs  </span></span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2a2\"> <span class=\"_ _4\"> </span>where we expect to see the continuation of the productivity gains we have seen over the past <span class=\"_ _1c\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2a3\"> <span class=\"_ _4\"> </span>two years, in line with our culture of continuous improvement. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2a5\">The discount rate of 10<span class=\"_ _6\"></span>.6% pre-tax reflects management\u2019s estimate of the time value of money and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2a6\">the Group\u2019<span class=\"_ _6\"></span>s weighted average cost of capital, the risk-free rate and the volatility of the share price </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2a7\">relative to market movements. It has decreased since the previous year based on the change of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2a8\">weighting between the debt and capital elements of the weighted average cost of capital. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2a9\">Management believes the projected 6% revenue growth rate is appropriate and justified </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2aa\">based on market conditions and knowledge of the previous long-term trading history of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ab\">business. This is lower than the 10% growth assumed in the prior year due to the current revenue </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ac\">performance of the Group. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ad\">Management believe that it is appropriate to forecast in a level of productivity gains, as the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ae\">business has consistently generated these over the course of the last two years, which means </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2af\">that despite a period of high cost inflation, our overall overheads have remained flat for the past </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b0\">three years. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b1\">The results of the impairment testing indicate there is no impairment required. The key </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b2\">assumptions were subjected to sensitivity analysis to understand how sensitive the headroom on </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b3\">the recoverable amounts is to changes in the key assumptions. Based on the results of the base </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b4\">case and of the sensitivity analysis performed, the Directors do not believe that any reasonably </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b5\">possible changes in the value of the key assumptions noted above would cause the cash-<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b6\">generating unit carrying amount to e<span class=\"_ _6\"></span>xceed its recoverable amount.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "14. Intangible assets<span class=\"_ _249\"> </span><table class=\"s w242 h75\" id=\"_c0f0bd22-8b75-443f-ac89-a9bcdd2580c9\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3cb h4 y17be ff2 fs1 fc0 sc0 ls0 ws0\">Computer </td><td></td></tr><tr><td></td><td class=\"t m0 x3cc h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">Goodwill </td><td class=\"t m0 x3cd h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _6\"></span>rademarks </td><td class=\"t m0 x3ce h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">Brands </td><td class=\"t m0 x3cf h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">intangibles </td><td class=\"t m0 x3d0 h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x3d1 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d2 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d3 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x21c h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18b h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17c1 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17c2 w243 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d4 y17c2 w244 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d5 y17c2 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d6 y17c2 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x373 y17c2 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d7 y17c2 wa4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,088<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c3 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d8 y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d9 y17c3 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3db y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dc y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c4 w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dd y17c4 w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3de y17c4 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3df y17c4 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e0 y17c4 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e1 y17c4 wa4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,088<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c5 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d8 y17c5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d9 y17c5 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17c5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e2 y17c5 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e3 y17c5 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c6 w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e4 y17c6 w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e5 y17c6 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e6 y17c6 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e7 y17c6 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e8 y17c6 w24b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _6\"></span>,224<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17c7 ff2 fs1 fc0 sc0 ls0 ws0\">Amortisation<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17c8 w243 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e9 y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ea y17c8 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td><td class=\"c n x3eb y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ec y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ed y17c8 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c9 w24d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ee y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ef y17c9 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f0 y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f1 y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f2 y17c9 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ca w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f3 y17ca w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f4 y17ca w24e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">107<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f5 y17ca w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f6 y17ca w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f7 y17ca w24e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">107<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cb w24d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ee y17cb w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ef y17cb w24f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">25<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f8 y17cb w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f9 y17cb w89 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fa y17cb w1c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cc w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fb y17cc w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fc y17cc w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17cc w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fd y17cc w89 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fe y17cc w250 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">152<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17cd ff2 fs1 fc0 sc0 ls0 ws0\">Net book value<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ff y1732 w5b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x400 y1732 w251 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">90<span class=\"_ _249\"> </span></div></td><td class=\"c n x401 y1732 w252 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x402 y1732 w253 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">116<span class=\"_ _249\"> </span></div></td><td class=\"c n x403 y1732 w254 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _6\"></span>,072<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dd y170b w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x404 y170b w255 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">115<span class=\"_ _249\"> </span></div></td><td class=\"c n x405 y170b w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x406 y170b w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x407 y170b w122 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">36,981<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w256 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x408 y170c w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x409 y170c w1ca h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">137<span class=\"_ _249\"> </span></div></td><td class=\"c n x40a y170c w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x40b y170c w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x40c y170c w257 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,003<span class=\"_ _249\"> </span></div></td></tr></table>Intangible assets primarily relate to goodwill and the Salter brand. No amortisation is charged on the Salter brand as it is considered to have an indefinite useful life due to its proven longevity and anticipated future profitability<span class=\"_ _10\"></span>. The amortisation charge reflects the spreading of the cost of the<span class=\"_ _18\"></span> Kleeneze and Petra trademarks over these assets<span class=\"_ _6\"></span>\u2019 remaining e<span class=\"_ _6\"></span>xpected useful lives. Goodwill and brands acquired through business combinations have been incorporated into the e<span class=\"_ _6\"></span>xisting single segment of the Group as the acquired business from which they arise is the same as the Group\u2019<span class=\"_ _6\"></span>s e<span class=\"_ _6\"></span>xisting operating segment. The recoverable amount of the Group\u2019<span class=\"_ _6\"></span>s goodwill and brands has been determined by a value-in-use calculation using a discounted cash flow model, based on the latest forecasts for FY26 and a four-year projection period approved by management, together with a terminal value. K<span class=\"_ _6\"></span>ey assumptions are those to which the recoverable amount of an asset or cash-generating units is most sensitive. The following k<span class=\"_ _6\"></span>ey assumptions were used in the base case discounted cash flow model: <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">10<span class=\"_ _6\"></span>.6% pre-tax discount rate (FY24: 11.6%);</span></span> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">6% per annum projected revenue growth rate in the projection period; and</span></span> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">5% per annum increase in operating costs and overheads, with the e<span class=\"_ _6\"></span>xception of payroll costs  </span></span> <span class=\"_ _4\"> </span>where we expect to see the continuation of the productivity gains we have seen over the past <span class=\"_ _1c\"></span>  <span class=\"_ _4\"> </span>two years, in line with our culture of continuous improvement. The discount rate of 10<span class=\"_ _6\"></span>.6% pre-tax reflects management\u2019s estimate of the time value of money and the Group\u2019<span class=\"_ _6\"></span>s weighted average cost of capital, the risk-free rate and the volatility of the share price relative to market movements. It has decreased since the previous year based on the change of weighting between the debt and capital elements of the weighted average cost of capital. Management believes the projected 6% revenue growth rate is appropriate and justified based on market conditions and knowledge of the previous long-term trading history of the business. This is lower than the 10% growth assumed in the prior year due to the current revenue performance of the Group. Management believe that it is appropriate to forecast in a level of productivity gains, as the business has consistently generated these over the course of the last two years, which means that despite a period of high cost inflation, our overall overheads have remained flat for the past three years. The results of the impairment testing indicate there is no impairment required. The key assumptions were subjected to sensitivity analysis to understand how sensitive the headroom on the recoverable amounts is to changes in the key assumptions. Based on the results of the base case and of the sensitivity analysis performed, the Directors do not believe that any reasonably possible changes in the value of the key assumptions noted above would cause the cash-<span class=\"_ _249\"> </span>generating unit carrying amount to e<span class=\"_ _6\"></span>xceed its recoverable amount.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "14. Intangible assets<span class=\"_ _249\"> </span><table class=\"s w242 h75\" id=\"_c0f0bd22-8b75-443f-ac89-a9bcdd2580c9\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3cb h4 y17be ff2 fs1 fc0 sc0 ls0 ws0\">Computer </td><td></td></tr><tr><td></td><td class=\"t m0 x3cc h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">Goodwill </td><td class=\"t m0 x3cd h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _6\"></span>rademarks </td><td class=\"t m0 x3ce h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">Brands </td><td class=\"t m0 x3cf h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">intangibles </td><td class=\"t m0 x3d0 h4 y17bf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x3d1 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d2 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d3 h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x21c h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18b h4 y17c0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17c1 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17c2 w243 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d4 y17c2 w244 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d5 y17c2 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d6 y17c2 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x373 y17c2 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d7 y17c2 wa4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,088<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c3 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d8 y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d9 y17c3 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3db y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dc y17c3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c4 w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dd y17c4 w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3de y17c4 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3df y17c4 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e0 y17c4 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e1 y17c4 wa4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,088<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c5 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d8 y17c5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3d9 y17c5 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17c5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e2 y17c5 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e3 y17c5 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c6 w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e4 y17c6 w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e5 y17c6 w245 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">222<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e6 y17c6 w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e7 y17c6 w1da h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">136<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e8 y17c6 w24b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _6\"></span>,224<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17c7 ff2 fs1 fc0 sc0 ls0 ws0\">Amortisation<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17c8 w243 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x3e9 y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ea y17c8 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td><td class=\"c n x3eb y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ec y17c8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ed y17c8 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17c9 w24d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ee y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ef y17c9 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f0 y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f1 y17c9 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f2 y17c9 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ca w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f3 y17ca w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f4 y17ca w24e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">107<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f5 y17ca w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f6 y17ca w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f7 y17ca w24e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">107<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cb w24d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for year<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ee y17cb w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ef y17cb w24f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">25<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f8 y17cb w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3f9 y17cb w89 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fa y17cb w1c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">45<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cc w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fb y17cc w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fc y17cc w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">132<span class=\"_ _249\"> </span></div></td><td class=\"c n x3da y17cc w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fd y17cc w89 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x3fe y17cc w250 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">152<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17cd ff2 fs1 fc0 sc0 ls0 ws0\">Net book value<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w24a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x3ff y1732 w5b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x400 y1732 w251 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">90<span class=\"_ _249\"> </span></div></td><td class=\"c n x401 y1732 w252 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x402 y1732 w253 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">116<span class=\"_ _249\"> </span></div></td><td class=\"c n x403 y1732 w254 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _6\"></span>,072<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w248 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x3dd y170b w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x404 y170b w255 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">115<span class=\"_ _249\"> </span></div></td><td class=\"c n x405 y170b w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x406 y170b w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x407 y170b w122 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">36,981<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w256 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x408 y170c w249 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>794<span class=\"_ _249\"> </span></div></td><td class=\"c n x409 y170c w1ca h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">137<span class=\"_ _249\"> </span></div></td><td class=\"c n x40a y170c w246 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,072<span class=\"_ _249\"> </span></div></td><td class=\"c n x40b y170c w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x40c y170c w257 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">37<span class=\"_ _10\"></span>,003<span class=\"_ _249\"> </span></div></td></tr></table>Intangible assets primarily relate to goodwill and the Salter brand. No amortisation is charged on the Salter brand as it is considered to have an indefinite useful life due to its proven longevity and anticipated future profitability<span class=\"_ _10\"></span>. The amortisation charge reflects the spreading of the cost of the<span class=\"_ _18\"></span> Kleeneze and Petra trademarks over these assets<span class=\"_ _6\"></span>\u2019 remaining e<span class=\"_ _6\"></span>xpected useful lives. Goodwill and brands acquired through business combinations have been incorporated into the e<span class=\"_ _6\"></span>xisting single segment of the Group as the acquired business from which they arise is the same as the Group\u2019<span class=\"_ _6\"></span>s e<span class=\"_ _6\"></span>xisting operating segment. The recoverable amount of the Group\u2019<span class=\"_ _6\"></span>s goodwill and brands has been determined by a value-in-use calculation using a discounted cash flow model, based on the latest forecasts for FY26 and a four-year projection period approved by management, together with a terminal value. K<span class=\"_ _6\"></span>ey assumptions are those to which the recoverable amount of an asset or cash-generating units is most sensitive. The following k<span class=\"_ _6\"></span>ey assumptions were used in the base case discounted cash flow model: <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">10<span class=\"_ _6\"></span>.6% pre-tax discount rate (FY24: 11.6%);</span></span> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">6% per annum projected revenue growth rate in the projection period; and</span></span> <span class=\"_ _12\"></span><span class=\"ff4\">f<span class=\"_ _13\"> </span><span class=\"ff1 fc0\">5% per annum increase in operating costs and overheads, with the e<span class=\"_ _6\"></span>xception of payroll costs  </span></span> <span class=\"_ _4\"> </span>where we expect to see the continuation of the productivity gains we have seen over the past <span class=\"_ _1c\"></span>  <span class=\"_ _4\"> </span>two years, in line with our culture of continuous improvement. The discount rate of 10<span class=\"_ _6\"></span>.6% pre-tax reflects management\u2019s estimate of the time value of money and the Group\u2019<span class=\"_ _6\"></span>s weighted average cost of capital, the risk-free rate and the volatility of the share price relative to market movements. It has decreased since the previous year based on the change of weighting between the debt and capital elements of the weighted average cost of capital. Management believes the projected 6% revenue growth rate is appropriate and justified based on market conditions and knowledge of the previous long-term trading history of the business. This is lower than the 10% growth assumed in the prior year due to the current revenue performance of the Group. Management believe that it is appropriate to forecast in a level of productivity gains, as the business has consistently generated these over the course of the last two years, which means that despite a period of high cost inflation, our overall overheads have remained flat for the past three years. The results of the impairment testing indicate there is no impairment required. The key assumptions were subjected to sensitivity analysis to understand how sensitive the headroom on the recoverable amounts is to changes in the key assumptions. Based on the results of the base case and of the sensitivity analysis performed, the Directors do not believe that any reasonably possible changes in the value of the key assumptions noted above would cause the cash-<span class=\"_ _249\"> </span>generating unit carrying amount to e<span class=\"_ _6\"></span>xceed its recoverable amount.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs2b8\">15. Property<span class=\"_ _10\"></span>, plant and equipment<span class=\"_ _249\"> </span></div><div class=\"gs292\"><table class=\"s w258 h76\" id=\"_24856e31-d5a2-4121-a9c2-07e5084bf638\"><tr><td></td><td class=\"t m0 x40d h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Fixtures, Fittings </td><td class=\"t m0 x40e h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Motor </td><td class=\"t m0 x40f h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Right of use </td><td></td></tr><tr><td></td><td class=\"t m0 x410 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">and Equipment </td><td class=\"t m0 x411 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ehicles </td><td class=\"t m0 x412 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">assets </td><td class=\"t m0 x413 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td class=\"t m0 x414 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x415 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x416 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d0 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17d1 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x417 y17d1 w25a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,001<span class=\"_ _249\"> </span></div></td><td class=\"c n x418 y17d1 wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x419 y17d1 w25b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td><td class=\"c n x41a y17d1 w25c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">16,<span class=\"_ _10\"></span>125<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d2 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x41b y17d2 w25d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,300<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17d2 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17d2 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41e y17d2 w25e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,300<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d3 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x41f y17d3 w260 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _249\"> </span></div></td><td class=\"c n x420 y17d3 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x421 y17d3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x422 y17d3 w260 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d4 we3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x423 y17d4 w1f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,654<span class=\"_ _249\"> </span></div></td><td class=\"c n x424 y17d4 w261 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y17d4 w262 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td><td class=\"c n x426 y17d4 w263 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">16,<span class=\"_ _10\"></span>778<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d5 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x427 y17d5 w264 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">330<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17d5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17d5 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x428 y17d5 w265 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">330<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d6 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x429 y17d6 w266 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,645)<span class=\"_ _249\"> </span></div></td><td class=\"c n x42a y17d6 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x42b y17d6 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x42c y17d6 w268 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,665)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d7 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x42d y17d7 w95 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,339<span class=\"_ _249\"> </span></div></td><td class=\"c n x42e y17d7 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x42f y17d7 w269 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,048<span class=\"_ _249\"> </span></div></td><td class=\"c n x430 y17d7 w124 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">14,443<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17d8 ff2 fs1 fc0 sc0 ls0 ws0\">Accumulated Depreciation and Impairment Losses<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17d9 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x431 y17d9 w26a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,479<span class=\"_ _249\"> </span></div></td><td class=\"c n x432 y17d9 wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x433 y17d9 w26b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>147<span class=\"_ _249\"> </span></div></td><td class=\"c n x434 y17d9 w26c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,682<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17da w26d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x435 y17da w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td><td class=\"c n x436 y17da w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x437 y17da w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td><td class=\"c n x438 y17da w26e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17db w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x439 y17db w26f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(643)<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17db w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17db w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x43a y17db w26f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(643)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17dc we3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x43b y17dc w270 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,096<span class=\"_ _249\"> </span></div></td><td class=\"c n x43c y17dc wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x43d y17dc w271 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,052<span class=\"_ _249\"> </span></div></td><td class=\"c n x2f1 y17dc w272 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,204<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ca w26d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x43e y17ca w273 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x43f y17ca w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x440 y17ca w274 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x441 y17ca w275 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>101<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cb w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x429 y17cb w276 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,642)<span class=\"_ _249\"> </span></div></td><td class=\"c n x442 y17cb w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x443 y17cb w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x444 y17cb w277 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,662)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cc wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x445 y17cc w278 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,641<span class=\"_ _249\"> </span></div></td><td class=\"c n x446 y17cc w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x447 y17cc w279 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,946<span class=\"_ _249\"> </span></div></td><td class=\"c n x2c4 y17cc w27a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,643<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17dd ff2 fs1 fc0 sc0 ls0 ws0\">Carrying Amount:<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x448 y1732 w27b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,698<span class=\"_ _249\"> </span></div></td><td class=\"c n x449 y1732 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x44a y1732 w27c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _10\"></span>102<span class=\"_ _249\"> </span></div></td><td class=\"c n x44b y1732 w64 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,800<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x423 y170b w27e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,558<span class=\"_ _249\"> </span></div></td><td class=\"c n x44c y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x44d y170b w27f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,016<span class=\"_ _249\"> </span></div></td><td class=\"c n x44e y170b w280 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,574<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w281 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x44f y170c wd1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,522<span class=\"_ _249\"> </span></div></td><td class=\"c n x450 y170c w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x451 y170c w15b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,921<span class=\"_ _249\"> </span></div></td><td class=\"c n x452 y170c w282 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,443<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2b9\">The Company held no property<span class=\"_ _10\"></span>, plant and equipment. Included in property<span class=\"_ _6\"></span>, plant and equipment </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ba\">are assets held outside of the UK with a carrying amount at 31 July 2025 of \u00a31.2m (2024: \u00a31.<span class=\"_ _10\"></span>7m). </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs2bc\">Right of Use assets<span class=\"_ _249\"> </span></div><div class=\"gs2bd\"><table class=\"s w49 h77\" id=\"_5d418ffb-3b5e-49a8-b50a-033ab83af576\"><tr><td></td><td class=\"t m0 x453 h4 y17de ff2 fs1 fc0 sc0 ls0 ws0\">Fixtures, fittings </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x454 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">and equipment </td><td class=\"t m0 x455 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">Motor vehicles </td><td class=\"t m0 x456 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">Property </td><td class=\"t m0 x457 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x1c3 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td class=\"t m0 x458 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x459 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1c0 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1760 w283 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x45a y1760 w284 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">192<span class=\"_ _249\"> </span></div></td><td class=\"c n x45b y1760 w1e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x45c y1760 w285 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _6\"></span>,856<span class=\"_ _249\"> </span></div></td><td class=\"c n x45d y1760 w25b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1783 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x45e y1783 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x45f y1783 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x460 y1783 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x461 y1783 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1762 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x462 y1762 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x463 y1762 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x464 y1762 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x465 y1762 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1785 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x466 y1785 wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">192<span class=\"_ _249\"> </span></div></td><td class=\"c n x467 y1785 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x468 y1785 w286 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,856<span class=\"_ _249\"> </span></div></td><td class=\"c n x469 y1785 w287 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,048<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17e1 ff2 fs1 fc0 sc0 ls0 ws0\">Accumulated Depreciation<span class=\"_ _109\"> </span><span class=\"ff1\"> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1754 w283 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x46a y1754 w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x46b y1754 w289 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x46c y1754 w28a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,945<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b0 y1754 w271 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,052<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w28b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge<span class=\"_ _249\"> </span></div></td><td class=\"c n x46d y1755 w28c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">42<span class=\"_ _249\"> </span></div></td><td class=\"c n x46e y1755 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x46f y1755 w28d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">872<span class=\"_ _249\"> </span></div></td><td class=\"c n x470 y1755 w274 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x462 y1707 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x463 y1707 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x464 y1707 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x465 y1707 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x466 y1731 wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">129<span class=\"_ _249\"> </span></div></td><td class=\"c n x467 y1731 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x471 y1731 w28e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,817<span class=\"_ _249\"> </span></div></td><td class=\"c n x472 y1731 w28f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,946<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17e2 ff2 fs1 fc0 sc0 ls0 ws0\">Carrying Amount<span class=\"_ _219\"> </span><span class=\"ff1\"> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y170b wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x473 y170b w205 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">63<span class=\"_ _249\"> </span></div></td><td class=\"c n x45f y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x474 y170b w290 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,039<span class=\"_ _249\"> </span></div></td><td class=\"c n x475 y170b w291 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>102<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x476 y170c w292 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">105<span class=\"_ _249\"> </span></div></td><td class=\"c n x477 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x478 y170c w191 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,911<span class=\"_ _249\"> </span></div></td><td class=\"c n x479 y170c w293 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,016</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "15. Property<span class=\"_ _10\"></span>, plant and equipment<span class=\"_ _249\"> </span><table class=\"s w258 h76\" id=\"_24856e31-d5a2-4121-a9c2-07e5084bf638\"><tr><td></td><td class=\"t m0 x40d h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Fixtures, Fittings </td><td class=\"t m0 x40e h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Motor </td><td class=\"t m0 x40f h4 y17ce ff2 fs1 fc0 sc0 ls0 ws0\">Right of use </td><td></td></tr><tr><td></td><td class=\"t m0 x410 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">and Equipment </td><td class=\"t m0 x411 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ehicles </td><td class=\"t m0 x412 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">assets </td><td class=\"t m0 x413 h4 y17cf ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td class=\"t m0 x414 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x415 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x416 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x3d0 h4 y17d0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17d1 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x417 y17d1 w25a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,001<span class=\"_ _249\"> </span></div></td><td class=\"c n x418 y17d1 wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x419 y17d1 w25b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td><td class=\"c n x41a y17d1 w25c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">16,<span class=\"_ _10\"></span>125<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d2 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x41b y17d2 w25d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,300<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17d2 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17d2 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41e y17d2 w25e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,300<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d3 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x41f y17d3 w260 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _249\"> </span></div></td><td class=\"c n x420 y17d3 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x421 y17d3 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x422 y17d3 w260 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(647)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d4 we3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x423 y17d4 w1f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,654<span class=\"_ _249\"> </span></div></td><td class=\"c n x424 y17d4 w261 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y17d4 w262 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td><td class=\"c n x426 y17d4 w263 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">16,<span class=\"_ _10\"></span>778<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d5 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x427 y17d5 w264 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">330<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17d5 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17d5 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x428 y17d5 w265 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">330<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d6 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x429 y17d6 w266 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,645)<span class=\"_ _249\"> </span></div></td><td class=\"c n x42a y17d6 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x42b y17d6 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x42c y17d6 w268 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,665)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17d7 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x42d y17d7 w95 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,339<span class=\"_ _249\"> </span></div></td><td class=\"c n x42e y17d7 w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x42f y17d7 w269 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,048<span class=\"_ _249\"> </span></div></td><td class=\"c n x430 y17d7 w124 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">14,443<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17d8 ff2 fs1 fc0 sc0 ls0 ws0\">Accumulated Depreciation and Impairment Losses<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17d9 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x431 y17d9 w26a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,479<span class=\"_ _249\"> </span></div></td><td class=\"c n x432 y17d9 wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x433 y17d9 w26b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>147<span class=\"_ _249\"> </span></div></td><td class=\"c n x434 y17d9 w26c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,682<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17da w26d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x435 y17da w1a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,260<span class=\"_ _249\"> </span></div></td><td class=\"c n x436 y17da w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x437 y17da w1aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td><td class=\"c n x438 y17da w26e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17db w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x439 y17db w26f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(643)<span class=\"_ _249\"> </span></div></td><td class=\"c n x41c y17db w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x41d y17db w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x43a y17db w26f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(643)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17dc we3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x43b y17dc w270 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,096<span class=\"_ _249\"> </span></div></td><td class=\"c n x43c y17dc wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x43d y17dc w271 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,052<span class=\"_ _249\"> </span></div></td><td class=\"c n x2f1 y17dc w272 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,204<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ca w26d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x43e y17ca w273 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>187<span class=\"_ _249\"> </span></div></td><td class=\"c n x43f y17ca w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x440 y17ca w274 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x441 y17ca w275 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>101<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cb w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x429 y17cb w276 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,642)<span class=\"_ _249\"> </span></div></td><td class=\"c n x442 y17cb w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x443 y17cb w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x444 y17cb w277 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,662)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17cc wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x445 y17cc w278 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,641<span class=\"_ _249\"> </span></div></td><td class=\"c n x446 y17cc w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x447 y17cc w279 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,946<span class=\"_ _249\"> </span></div></td><td class=\"c n x2c4 y17cc w27a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,643<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17dd ff2 fs1 fc0 sc0 ls0 ws0\">Carrying Amount:<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x448 y1732 w27b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,698<span class=\"_ _249\"> </span></div></td><td class=\"c n x449 y1732 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x44a y1732 w27c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _10\"></span>102<span class=\"_ _249\"> </span></div></td><td class=\"c n x44b y1732 w64 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,800<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x423 y170b w27e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,558<span class=\"_ _249\"> </span></div></td><td class=\"c n x44c y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x44d y170b w27f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,016<span class=\"_ _249\"> </span></div></td><td class=\"c n x44e y170b w280 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,574<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w281 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x44f y170c wd1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,522<span class=\"_ _249\"> </span></div></td><td class=\"c n x450 y170c w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x451 y170c w15b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,921<span class=\"_ _249\"> </span></div></td><td class=\"c n x452 y170c w282 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,443<span class=\"_ _249\"> </span></div></td></tr></table>The Company held no property<span class=\"_ _10\"></span>, plant and equipment. Included in property<span class=\"_ _6\"></span>, plant and equipment are assets held outside of the UK with a carrying amount at 31 July 2025 of \u00a31.2m (2024: \u00a31.<span class=\"_ _10\"></span>7m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Right of Use assets<span class=\"_ _249\"> </span><table class=\"s w49 h77\" id=\"_5d418ffb-3b5e-49a8-b50a-033ab83af576\"><tr><td></td><td class=\"t m0 x453 h4 y17de ff2 fs1 fc0 sc0 ls0 ws0\">Fixtures, fittings </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x454 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">and equipment </td><td class=\"t m0 x455 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">Motor vehicles </td><td class=\"t m0 x456 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">Property </td><td class=\"t m0 x457 h4 y17df ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x1c3 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _249\"> </span></td><td class=\"t m0 x458 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x459 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1c0 h4 y17e0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1760 w283 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x45a y1760 w284 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">192<span class=\"_ _249\"> </span></div></td><td class=\"c n x45b y1760 w1e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x45c y1760 w285 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _6\"></span>,856<span class=\"_ _249\"> </span></div></td><td class=\"c n x45d y1760 w25b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">8,068<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1783 w247 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Additions<span class=\"_ _249\"> </span></div></td><td class=\"c n x45e y1783 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x45f y1783 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x460 y1783 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x461 y1783 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1762 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x462 y1762 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x463 y1762 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x464 y1762 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x465 y1762 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1785 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x466 y1785 wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">192<span class=\"_ _249\"> </span></div></td><td class=\"c n x467 y1785 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x468 y1785 w286 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,856<span class=\"_ _249\"> </span></div></td><td class=\"c n x469 y1785 w287 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,048<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17e1 ff2 fs1 fc0 sc0 ls0 ws0\">Accumulated Depreciation<span class=\"_ _109\"> </span><span class=\"ff1\"> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1754 w283 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x46a y1754 w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x46b y1754 w289 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x46c y1754 w28a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,945<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b0 y1754 w271 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,052<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w28b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Charge<span class=\"_ _249\"> </span></div></td><td class=\"c n x46d y1755 w28c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">42<span class=\"_ _249\"> </span></div></td><td class=\"c n x46e y1755 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x46f y1755 w28d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">872<span class=\"_ _249\"> </span></div></td><td class=\"c n x470 y1755 w274 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w25f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Disposals<span class=\"_ _249\"> </span></div></td><td class=\"c n x462 y1707 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x463 y1707 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td><td class=\"c n x464 y1707 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x465 y1707 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(20)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x466 y1731 wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">129<span class=\"_ _249\"> </span></div></td><td class=\"c n x467 y1731 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x471 y1731 w28e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,817<span class=\"_ _249\"> </span></div></td><td class=\"c n x472 y1731 w28f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,946<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y17e2 ff2 fs1 fc0 sc0 ls0 ws0\">Carrying Amount<span class=\"_ _219\"> </span><span class=\"ff1\"> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> <span class=\"_ _16e\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y170b wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x473 y170b w205 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">63<span class=\"_ _249\"> </span></div></td><td class=\"c n x45f y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x474 y170b w290 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,039<span class=\"_ _249\"> </span></div></td><td class=\"c n x475 y170b w291 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,<span class=\"_ _6\"></span>102<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x476 y170c w292 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">105<span class=\"_ _249\"> </span></div></td><td class=\"c n x477 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x478 y170c w191 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,911<span class=\"_ _249\"> </span></div></td><td class=\"c n x479 y170c w293 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,016</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "16. Deferred tax<span class=\"_ _249\"> </span><table class=\"s w5d h78\" id=\"_154bd41e-0279-47f7-9d13-5cf2ae5b1bc0\"><tr><td></td><td></td><td class=\"t m0 x47a h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Accelerated </td><td></td><td class=\"t m0 x47b h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Share-based </td><td class=\"t m0 x1d0 h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Other timing </td><td></td></tr><tr><td></td><td class=\"t m0 x47c h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Intangibles </td><td class=\"t m0 x47d h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">allowances </td><td class=\"t m0 x47e h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Hedging </td><td class=\"t m0 x411 h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">payment </td><td class=\"t m0 x40f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">differences </td><td class=\"t m0 x47f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal <span class=\"_ _1c\"></span> </td></tr><tr><td class=\"t m0 x19a h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x480 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x481 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x482 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x483 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x412 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17e6 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x484 y17e6 w294 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x485 y17e6 w295 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">563<span class=\"_ _249\"> </span></div></td><td class=\"c n x486 y17e6 w296 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _249\"> </span></div></td><td class=\"c n x487 y17e6 w297 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(227)<span class=\"_ _249\"> </span></div></td><td class=\"c n x488 y17e6 w298 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(87)<span class=\"_ _249\"> </span></div></td><td class=\"c n x489 y17e6 w299 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _6\"></span>797<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y17e7 w29a h5f\"><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48c y17e8 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td><td class=\"c n x48d y17e8 w29b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x48e y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48f y17e8 wf6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(17)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17e9 ff1 fs1 fc0 sc0 ls0 ws0\">in equity<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ea w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y17ea w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y17ea w29d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _249\"> </span></div></td><td class=\"c n x492 y17ea w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x493 y17ea w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">208<span class=\"_ _249\"> </span></div></td><td class=\"c n x494 y17ea w29f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _249\"> </span></div></td><td class=\"c n x495 y17ea w1f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">118<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17eb w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x496 y17eb w2a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x497 y17eb w2a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">537<span class=\"_ _249\"> </span></div></td><td class=\"c n x498 y17eb w2a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(97)<span class=\"_ _249\"> </span></div></td><td class=\"c n x499 y17eb w2a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49a y17eb w2a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(151)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49b y17eb w2a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,898<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y1732 w29a h79\"><div class=\"t m0 x18f h4 y17ec ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes in<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">equity<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49c y17ed w12a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(335)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49d y17ed w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x49e y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49f y17ed w2a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(248)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y170b w2a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(89)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a0 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a1 y170b w2a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a2 y170b w2a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a3 y170b w2aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a4 y170c w2ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a5 y170c w2ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">448<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a6 y170c w2ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a7 y170c w2ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a8 y170c w2af h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(63)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a9 y170c w2b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,678<span class=\"_ _249\"> </span></div></td></tr></table>The Directors consider that the deferred tax assets in respect of timing differences are recoverable based upon the forecast future taxable profits of the Group. The Group has also unrecognised deferred tax attributive of \u00a3577<span class=\"_ _e\"></span>,000 (2024: \u00a3577<span class=\"_ _10\"></span>,000) in respect of losses carried forward that are not anticipated to be utilised under current conditions.<span class=\"_ _249\"> </span>19<span class=\"_ _6\"></span>. T<span class=\"_ _10\"></span>rade and other payables<span class=\"_ _249\"> </span><table class=\"s w2f2 h7d\" id=\"_d4547c70-e902-46f0-8711-f822f9861a62\"><tr><td></td><td class=\"t m0 x1d0 h4 y1806 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1806 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1731 w2f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x502 y1731 w2f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">22,529<span class=\"_ _249\"> </span></div></td><td class=\"c n x503 y1731 w2f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">30,363<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w2f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Accruals<span class=\"_ _249\"> </span></div></td><td class=\"c n x504 y1732 w2f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _10\"></span>137<span class=\"_ _249\"> </span></div></td><td class=\"c n x505 y1732 w2f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _6\"></span>728<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other taxes and social security<span class=\"_ _249\"> </span></div></td><td class=\"c n x506 y170b w2fa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,069<span class=\"_ _249\"> </span></div></td><td class=\"c n x507 y170b w2fb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,993<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2fc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>735<span class=\"_ _249\"> </span></div></td><td class=\"c n x508 y170c w2fd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">39,084<span class=\"_ _249\"> </span></div></td></tr></table>T<span class=\"_ _10\"></span>rade payables principally consist of amounts outstanding for trade purchases and ongoing costs. They are non-interest bearing and are typically settled on 30 to 60 day terms. The Directors consider that the carrying value of trade and other payables appro<span class=\"_ _6\"></span>ximates their fair value. T<span class=\"_ _10\"></span>rade and other payables are denominated in Sterling, US Dollars and Euros. Ultimate Products plc has financial risk management policies in place to ensure that all payables are paid within the credit time frame and no interest has been charged by any suppliers as a result of late payment of invoices during the period.<span class=\"_ _249\"> </span><table class=\"s w5d h7a\" id=\"_981c4f5e-d79b-4a76-968f-fa4f06cf1226\"><tr><td></td><td class=\"t m0 x1d0 h4 y1808 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1808 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y170b w2f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Accruals<span class=\"_ _249\"> </span></div></td><td class=\"c n x509 y170b w2fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">112<span class=\"_ _249\"> </span></div></td><td class=\"c n x50a y170b w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x50b y170c w2fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">112<span class=\"_ _249\"> </span></div></td><td class=\"c n x50c y170c w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58<span class=\"_ _249\"> </span></div></td></tr></table>20<span class=\"_ _6\"></span>. Bank borrowings<span class=\"_ _249\"> </span><table class=\"s w5d h7e\" id=\"_037921a1-8660-4f4d-9983-211936c44de2\"><tr><td></td><td class=\"t m0 x1d0 h4 y180a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y180a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1785 w2ff h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x50d y1785 w300 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,367<span class=\"_ _249\"> </span></div></td><td class=\"c n x50e y1785 w301 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>791<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1753 w302 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Revolving credit facility<span class=\"_ _249\"> </span></div></td><td class=\"c n x50f y1753 w303 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x510 y1753 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w304 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x511 y1754 w27b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">6,825<span class=\"_ _249\"> </span></div></td><td class=\"c n x512 y1754 w305 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">8,<span class=\"_ _6\"></span>765<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w306 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Import loans<span class=\"_ _249\"> </span></div></td><td class=\"c n x513 y1755 w307 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">5,042<span class=\"_ _249\"> </span></div></td><td class=\"c n x514 y1755 w308 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,668<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w309 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x515 y1707 w2be h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x516 y1707 w30a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(73)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w2ef h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x517 y1756 w30b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x518 y1756 w30c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w30d h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x519 y1732 w30b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x51a y1732 w30e h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w30f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Cash<span class=\"_ _249\"> </span></div></td><td class=\"c n x51b y170b w310 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(4,063)<span class=\"_ _249\"> </span></div></td><td class=\"c n x1f2 y170b w311 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(4,<span class=\"_ _6\"></span>733)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w312 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Net bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x51c y170c w299 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _10\"></span>111<span class=\"_ _249\"> </span></div></td><td class=\"c n x51d y170c w313 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">10<span class=\"_ _6\"></span>,418<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w5d h7f\" id=\"_4bc7768c-4760-4ab7-8b47-ad0f65f2c9fc\"><tr><td></td><td class=\"t m0 x1d0 h4 y180c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y180c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w314 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">In less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x51e y1707 w315 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _10\"></span>171<span class=\"_ _249\"> </span></div></td><td class=\"c n x51f y1707 w316 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,224<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w317 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Between one and two years<span class=\"_ _249\"> </span></div></td><td class=\"c n x520 y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x521 y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w318 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Between three and four years<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1739 w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w319 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Less: Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x522 y17a4 w2be h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x523 y17a4 w30a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(73)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x524 y170c w31b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _e\"></span>111<span class=\"_ _249\"> </span></div></td><td class=\"c n x525 y170c w31c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _6\"></span>151<span class=\"_ _249\"> </span></div></td></tr></table>At the year end the Group had a net bank debt/adjusted EBITD<span class=\"_ _6\"></span>A ratio of 1.<span class=\"_ _10\"></span>1x (2024: 0<span class=\"_ _6\"></span>.6x), which represents net bank debt of \u00a314.<span class=\"_ _10\"></span>1m (2024: \u00a310.4m). The Group maintains comfortable levels of headroom within its bank facilities, with headroom at 31 July 2025 of \u00a311.8m (2024: \u00a316.4m). The Group\u2019<span class=\"_ _6\"></span>s banking facilities comprise a revolving credit facility of \u00a35.0m (2024: \u00a38.2m), an import loan facility of \u00a315.0m (2024: \u00a312.0m), and an invoice discounting facility with a total limit of \u00a325.0m (2024: \u00a325.0m).<span class=\"_ _249\"> </span>Current bank borrowings include a gross amount of \u00a36.8m (2024: \u00a38.8m) due under invoice discounting facilities, which are secured by an assignment of and fix<span class=\"_ _6\"></span>ed charge over the trade debtors of Ultimate Products UK Limited. Furthermore, current bank borrowings include an amount of \u00a35.0m (2024: \u00a31.<span class=\"_ _10\"></span>7m) due under an import loan facility<span class=\"_ _6\"></span>, which is secured by a general letter of pledge providing security over the stock purchases financed under that facility<span class=\"_ _10\"></span>. Bank borrowings<span class=\"_ _18\"></span> are secured in total by a fix<span class=\"_ _6\"></span>ed and floating charge over the assets of the Group. T<span class=\"_ _e\"></span>otal bank borrowings are net of \u00a360<span class=\"_ _6\"></span>,000 (2024: \u00a373,000) of fees which are being amortised over the length of the relevant facilities. Interest on bank borrowings is payable at a margin ranging between 1.65% and 2.25% above the relevant bank reference rates. As the liabilities are at a floating rate and there has been no change in the creditworthiness of either of the counterparties, the Directors are of the view that the carrying amount appro<span class=\"_ _6\"></span>ximates to the fair value. <table class=\"s w49 h80\" id=\"_a4cb0b02-af2d-4f53-a63d-7b0feda84138\"><tr><td></td><td class=\"t m0 x1bd h4 y180e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y180e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1810 w302 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Revolving credit facility<span class=\"_ _249\"> </span></div></td><td class=\"c n x50f y1810 w31d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x510 y1810 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1811 w31e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x526 y1811 w31f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x527 y1811 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w320 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x528 y170b w321 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x529 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x2db y170c w322 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x52a y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w49 h81\" id=\"_4bbc222a-573c-486b-85d4-d0d2bff43a1f\"><tr><td></td><td class=\"t m0 x1bd h4 y1812 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1812 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w323 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">In less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x52b y1732 w324 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w319 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Less: Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x52c y170b w325 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y170b w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x52d y170c w326 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x1e3 y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "16. Deferred tax<span class=\"_ _249\"> </span><table class=\"s w5d h78\" id=\"_154bd41e-0279-47f7-9d13-5cf2ae5b1bc0\"><tr><td></td><td></td><td class=\"t m0 x47a h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Accelerated </td><td></td><td class=\"t m0 x47b h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Share-based </td><td class=\"t m0 x1d0 h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Other timing </td><td></td></tr><tr><td></td><td class=\"t m0 x47c h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Intangibles </td><td class=\"t m0 x47d h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">allowances </td><td class=\"t m0 x47e h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Hedging </td><td class=\"t m0 x411 h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">payment </td><td class=\"t m0 x40f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">differences </td><td class=\"t m0 x47f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal <span class=\"_ _1c\"></span> </td></tr><tr><td class=\"t m0 x19a h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x480 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x481 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x482 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x483 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x412 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17e6 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x484 y17e6 w294 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x485 y17e6 w295 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">563<span class=\"_ _249\"> </span></div></td><td class=\"c n x486 y17e6 w296 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _249\"> </span></div></td><td class=\"c n x487 y17e6 w297 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(227)<span class=\"_ _249\"> </span></div></td><td class=\"c n x488 y17e6 w298 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(87)<span class=\"_ _249\"> </span></div></td><td class=\"c n x489 y17e6 w299 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _6\"></span>797<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y17e7 w29a h5f\"><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48c y17e8 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td><td class=\"c n x48d y17e8 w29b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x48e y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48f y17e8 wf6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(17)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17e9 ff1 fs1 fc0 sc0 ls0 ws0\">in equity<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ea w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y17ea w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y17ea w29d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _249\"> </span></div></td><td class=\"c n x492 y17ea w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x493 y17ea w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">208<span class=\"_ _249\"> </span></div></td><td class=\"c n x494 y17ea w29f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _249\"> </span></div></td><td class=\"c n x495 y17ea w1f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">118<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17eb w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x496 y17eb w2a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x497 y17eb w2a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">537<span class=\"_ _249\"> </span></div></td><td class=\"c n x498 y17eb w2a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(97)<span class=\"_ _249\"> </span></div></td><td class=\"c n x499 y17eb w2a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49a y17eb w2a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(151)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49b y17eb w2a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,898<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y1732 w29a h79\"><div class=\"t m0 x18f h4 y17ec ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes in<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">equity<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49c y17ed w12a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(335)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49d y17ed w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x49e y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49f y17ed w2a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(248)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y170b w2a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(89)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a0 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a1 y170b w2a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a2 y170b w2a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a3 y170b w2aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a4 y170c w2ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a5 y170c w2ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">448<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a6 y170c w2ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a7 y170c w2ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a8 y170c w2af h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(63)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a9 y170c w2b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,678<span class=\"_ _249\"> </span></div></td></tr></table>The Directors consider that the deferred tax assets in respect of timing differences are recoverable based upon the forecast future taxable profits of the Group. The Group has also unrecognised deferred tax attributive of \u00a3577<span class=\"_ _e\"></span>,000 (2024: \u00a3577<span class=\"_ _10\"></span>,000) in respect of losses carried forward that are not anticipated to be utilised under current conditions.<span class=\"_ _249\"> </span>18. T<span class=\"_ _10\"></span>rade and other receivables <table class=\"s w2b4 h73\" id=\"_cbea783b-a11f-4b1e-9d70-d3f14b397adc\"><tr><td></td><td class=\"t m0 x1d0 h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1732 w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1732 w2b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4af y170b w2b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b0 y170b w2ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b1 y170c w70 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table>T<span class=\"_ _10\"></span>rade and other receivables are denominated in Sterling, US Dollars, Euros, Canadian Dollars and Polish Zloty<span class=\"_ _10\"></span>. The Group\u2019s financial assets subject to the e<span class=\"_ _10\"></span>xpected credit loss model (ECL) are trade<span class=\"_ _18\"></span> receivables. The Group maintains a high level of credit insurance on its trade receivables and has a history of a low level of losses thereon. Under the credit insurance policy<span class=\"_ _10\"></span>, insured limits are applied<span class=\"_ _18\"></span> for on a customer account level and each customer receivable balance is compared against the limit received. Where the customer balance e<span class=\"_ _6\"></span>xceeds or is forecast to e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the insured limit, the Group\u2019<span class=\"_ _6\"></span>s process for monitoring uninsured accounts is applied. Therefore, in measuring ECL the Group has taken account of its low historic loss e<span class=\"_ _6\"></span>xperience together with its high level of credit insurance and reviewed the receivables on an item-by-item basis.  The average age of these trade receivables at 31 July 2025 is 59 days (2024: 64 days).<span class=\"_ _249\"> </span><table class=\"s w5d h7b\" id=\"_535eb136-e95c-47d9-9d94-5ec01ad623fb\"><tr><td></td><td></td><td class=\"c n x4b2 y17f2 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x4b3 y17f2 w2bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x4b4 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td><td class=\"t m0 x411 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4b5 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x4b6 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td><td class=\"t m0 x4b7 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x3cb h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td></tr><tr><td></td><td class=\"t m0 x4b8 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4b9 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x414 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x4ba h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4bb h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x47f h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bc h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bd h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x47e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4be h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bf h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17f7 ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td class=\"c n x4c0 y17f8 w2bd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c1 y17f8 w2be h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">698<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c2 y17f8 w2bf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,566<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c3 y17f8 w2c0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,264<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c4 y17f8 w2c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c5 y17f8 w2c2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,429<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17f9 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (insured)<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fa w2c3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17fa w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c7 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c8 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c9 y17fa w2c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ca y17fa w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cb y17fa w2c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17fb w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cc y17fb w2bd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cd y17fb w2c8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">610<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ce y17fb w2c9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,478<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cf y17fb w2ca h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,219<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d0 y17fb w2c1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d1 y17fb w2cb h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,384<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17fc ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x19a h4 y17fd ff1 fs1 fc0 sc0 ls0 ws0\">receivables </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fe w2cc h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(uninsured)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d2 y17fe w2cd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d3 y17fe w2ce h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">9<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d4 y17fe w2cf h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">309<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d5 y17fe w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d6 y17fe w2d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d7 y17fe w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ff w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d8 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d9 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4da y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4db y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dc y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1800 w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dd y1800 w2d2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4de y1800 w2d3 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1<span class=\"_ _249\"> </span></div></td><td class=\"c n x4df y1800 w2d4 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">301<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e0 y1800 w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e1 y1800 wa7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e2 y1800 w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1801 ff1 fs1 fc0 sc0 ls0 ws0\">Gross T<span class=\"_ _10\"></span>rade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w2d5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (total)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e3 y1732 w2d6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e4 y1732 w2d7 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">707<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e5 y1732 w2d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,875<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e6 y1732 w2d9 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,364<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e7 y1732 w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e8 y1732 w2db h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,552<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e9 y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ea y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4eb y170b w2c5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ec y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ed y170b w2c6 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ee y170c w2dd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ef y170c w253 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">611<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f0 y170c w2b6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f1 y170c w2de h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,319<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y170c w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f2 y170c w2b7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w49 h7c\" id=\"_bf0d1c69-880f-4da4-a1bf-4d5d756e4ff8\"><tr><td></td><td class=\"t m0 x1bd h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">Ageing of past due but not impaired receivables<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w2df h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Less than 1 month<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f3 y1707 w2e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,596<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f4 y1707 w2e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>725<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w2e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1\u20132 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f5 y1731 w2e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">307<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f6 y1731 w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">820<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w2e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2\u20133 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f7 y1739 w1c7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">135<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f8 y1739 w2e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">157<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Over 3 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f9 y170b w1d6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">169<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fa y170b w2e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">211<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fb y170c w2e8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,207<span class=\"_ _249\"> </span></div></td><td class=\"c n x2eb y170c w2e9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,913<span class=\"_ _249\"> </span></div></td></tr></table>In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the reporting date, taking into account the e<span class=\"_ _6\"></span>xtent of credit insurance held on the receivable. The largest trade receivables balance with an individual customer represents 20% of the total at 31 July 2025. The concentration of credit risk in relation to this is mitigated by credit insurance. Details of the Group\u2019<span class=\"_ _6\"></span>s credit risk management policies are shown in note 22. The Group does not hold any collateral as security for its trade and other receivables. The Group holds invoice discounting facilities, which are secured against the Group\u2019<span class=\"_ _6\"></span>s trade receivables. Further information can be found in note 20<span class=\"_ _6\"></span>.<span class=\"_ _249\"> </span><table class=\"s w49 h73\" id=\"_e2836fe4-f03c-4e91-b9ab-235a8cb59abf\"><tr><td></td><td class=\"t m0 x1bd h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amounts owed by Group undertakings<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fc y1732 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,916<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fd y1732 w2eb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,233<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2ec h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fe y170b w2ed h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ff y170b w2ee h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">21<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2ef h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x500 y170c w2f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,927<span class=\"_ _249\"> </span></div></td><td class=\"c n x501 y170c w2f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,254<span class=\"_ _249\"> </span></div></td></tr></table>The credit risk of Group undertakings is estimated based on the e<span class=\"_ _6\"></span>xpected recoverable amount, taking into account the creditworthiness of the other party at the year end and any changes in credit risk during the year<span class=\"_ _10\"></span>. Any e<span class=\"_ _6\"></span>xpected credit loss is calculated based on the general approach as set out in IFRS 9<span class=\"_ _6\"></span>. The Directors have determined that, following the decision to use the Employee Benefit T<span class=\"_ _10\"></span>rust for the satisfaction of PSP awards (see note 24), the loan from the T<span class=\"_ _10\"></span>rust to the Company will not be repaid resulting in an impairment charge of \u00a30<span class=\"_ _6\"></span>.3m (FY24: \u00a30.3m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "16. Deferred tax<span class=\"_ _249\"> </span><table class=\"s w5d h78\" id=\"_154bd41e-0279-47f7-9d13-5cf2ae5b1bc0\"><tr><td></td><td></td><td class=\"t m0 x47a h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Accelerated </td><td></td><td class=\"t m0 x47b h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Share-based </td><td class=\"t m0 x1d0 h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Other timing </td><td></td></tr><tr><td></td><td class=\"t m0 x47c h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Intangibles </td><td class=\"t m0 x47d h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">allowances </td><td class=\"t m0 x47e h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Hedging </td><td class=\"t m0 x411 h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">payment </td><td class=\"t m0 x40f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">differences </td><td class=\"t m0 x47f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal <span class=\"_ _1c\"></span> </td></tr><tr><td class=\"t m0 x19a h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x480 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x481 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x482 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x483 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x412 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17e6 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x484 y17e6 w294 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x485 y17e6 w295 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">563<span class=\"_ _249\"> </span></div></td><td class=\"c n x486 y17e6 w296 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _249\"> </span></div></td><td class=\"c n x487 y17e6 w297 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(227)<span class=\"_ _249\"> </span></div></td><td class=\"c n x488 y17e6 w298 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(87)<span class=\"_ _249\"> </span></div></td><td class=\"c n x489 y17e6 w299 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _6\"></span>797<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y17e7 w29a h5f\"><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48c y17e8 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td><td class=\"c n x48d y17e8 w29b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x48e y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48f y17e8 wf6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(17)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17e9 ff1 fs1 fc0 sc0 ls0 ws0\">in equity<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ea w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y17ea w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y17ea w29d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _249\"> </span></div></td><td class=\"c n x492 y17ea w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x493 y17ea w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">208<span class=\"_ _249\"> </span></div></td><td class=\"c n x494 y17ea w29f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _249\"> </span></div></td><td class=\"c n x495 y17ea w1f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">118<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17eb w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x496 y17eb w2a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x497 y17eb w2a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">537<span class=\"_ _249\"> </span></div></td><td class=\"c n x498 y17eb w2a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(97)<span class=\"_ _249\"> </span></div></td><td class=\"c n x499 y17eb w2a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49a y17eb w2a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(151)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49b y17eb w2a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,898<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y1732 w29a h79\"><div class=\"t m0 x18f h4 y17ec ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes in<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">equity<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49c y17ed w12a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(335)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49d y17ed w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x49e y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49f y17ed w2a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(248)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y170b w2a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(89)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a0 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a1 y170b w2a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a2 y170b w2a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a3 y170b w2aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a4 y170c w2ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a5 y170c w2ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">448<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a6 y170c w2ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a7 y170c w2ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a8 y170c w2af h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(63)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a9 y170c w2b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,678<span class=\"_ _249\"> </span></div></td></tr></table>The Directors consider that the deferred tax assets in respect of timing differences are recoverable based upon the forecast future taxable profits of the Group. The Group has also unrecognised deferred tax attributive of \u00a3577<span class=\"_ _e\"></span>,000 (2024: \u00a3577<span class=\"_ _10\"></span>,000) in respect of losses carried forward that are not anticipated to be utilised under current conditions.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "16. Deferred tax<span class=\"_ _249\"> </span><table class=\"s w5d h78\" id=\"_154bd41e-0279-47f7-9d13-5cf2ae5b1bc0\"><tr><td></td><td></td><td class=\"t m0 x47a h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Accelerated </td><td></td><td class=\"t m0 x47b h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Share-based </td><td class=\"t m0 x1d0 h4 y17e3 ff2 fs1 fc0 sc0 ls0 ws0\">Other timing </td><td></td></tr><tr><td></td><td class=\"t m0 x47c h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Intangibles </td><td class=\"t m0 x47d h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">allowances </td><td class=\"t m0 x47e h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">Hedging </td><td class=\"t m0 x411 h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">payment </td><td class=\"t m0 x40f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">differences </td><td class=\"t m0 x47f h4 y17e4 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal <span class=\"_ _1c\"></span> </td></tr><tr><td class=\"t m0 x19a h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x480 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x481 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x482 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x483 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x412 h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17e5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17e6 w259 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 1 August 2023<span class=\"_ _249\"> </span></div></td><td class=\"c n x484 y17e6 w294 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x485 y17e6 w295 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">563<span class=\"_ _249\"> </span></div></td><td class=\"c n x486 y17e6 w296 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(220)<span class=\"_ _249\"> </span></div></td><td class=\"c n x487 y17e6 w297 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(227)<span class=\"_ _249\"> </span></div></td><td class=\"c n x488 y17e6 w298 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(87)<span class=\"_ _249\"> </span></div></td><td class=\"c n x489 y17e6 w299 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _6\"></span>797<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y17e7 w29a h5f\"><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48c y17e8 w1a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td><td class=\"c n x48d y17e8 w29b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x48e y17e8 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48f y17e8 wf6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(17)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17e9 ff1 fs1 fc0 sc0 ls0 ws0\">in equity<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17ea w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y17ea w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y17ea w29d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(26)<span class=\"_ _249\"> </span></div></td><td class=\"c n x492 y17ea w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x493 y17ea w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">208<span class=\"_ _249\"> </span></div></td><td class=\"c n x494 y17ea w29f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(64)<span class=\"_ _249\"> </span></div></td><td class=\"c n x495 y17ea w1f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">118<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17eb w27d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2024<span class=\"_ _249\"> </span></div></td><td class=\"c n x496 y17eb w2a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x497 y17eb w2a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">537<span class=\"_ _249\"> </span></div></td><td class=\"c n x498 y17eb w2a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(97)<span class=\"_ _249\"> </span></div></td><td class=\"c n x499 y17eb w2a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(159)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49a y17eb w2a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(151)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49b y17eb w2a5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">6,898<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y1732 w29a h79\"><div class=\"t m0 x18f h4 y17ec ff1 fs1 fc0 sc0 ls0 ws0\">Recognised through the<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16fa ff1 fs1 fc0 sc0 ls0 ws0\">statement of changes in<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">equity<span class=\"_ _249\"> </span></div></td><td class=\"c n x48a y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x48b y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49c y17ed w12a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(335)<span class=\"_ _249\"> </span></div></td><td class=\"c n x49d y17ed w288 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">87<span class=\"_ _249\"> </span></div></td><td class=\"c n x49e y17ed w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x49f y17ed w2a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(248)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w29c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Credit/(charge) in the year<span class=\"_ _249\"> </span></div></td><td class=\"c n x490 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x491 y170b w2a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(89)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a0 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a1 y170b w2a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a2 y170b w2a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a3 y170b w2aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c wfc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 July 2025<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a4 y170c w2ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,<span class=\"_ _10\"></span>768<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a5 y170c w2ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">448<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a6 y170c w2ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(432)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a7 y170c w2ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a8 y170c w2af h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(63)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4a9 y170c w2b0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">6,678<span class=\"_ _249\"> </span></div></td></tr></table>The Directors consider that the deferred tax assets in respect of timing differences are recoverable based upon the forecast future taxable profits of the Group. The Group has also unrecognised deferred tax attributive of \u00a3577<span class=\"_ _e\"></span>,000 (2024: \u00a3577<span class=\"_ _10\"></span>,000) in respect of losses carried forward that are not anticipated to be utilised under current conditions.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs2c5\">17<span class=\"_ _e\"></span>. Inventories<span class=\"_ _249\"> </span></div><div class=\"gs2c6\"><table class=\"s w49 h7a\" id=\"_aea07510-9bbf-4814-a420-e74c947600e5\"><tr><td></td><td class=\"t m0 x1bd h4 y17ee ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y17ee ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y17ef ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y17ef ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y17ef ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y17a4 w2b1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Goods for resale<span class=\"_ _249\"> </span></div></td><td class=\"c n x4aa y17a4 w2b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">32,452<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ab y17a4 w141 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">36,578<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x3be y170c w2b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">32,452<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ac y170c w2b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">36,578<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2c7\">Inventories at 31 July 2025 are stated after provisions for impairment of \u00a3283,000 (2024: \u00a3519<span class=\"_ _6\"></span>,000). </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2c8\">Inventories are pledged as security for liabilities, as referred to in note 19<span class=\"_ _6\"></span>. Within the income </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2c9\">statement of the Group, \u00a392.9m (2024: \u00a393.8m) of inventories were recognised as an e<span class=\"_ _6\"></span>xpense </div><div class=\"t m5 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2ca\">within the year<span class=\"_ _10\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs2cc\">18. T<span class=\"_ _10\"></span>rade and other receivables </div><div class=\"gs292\"><table class=\"s w2b4 h73\" id=\"_cbea783b-a11f-4b1e-9d70-d3f14b397adc\"><tr><td></td><td class=\"t m0 x1d0 h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1732 w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1732 w2b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4af y170b w2b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b0 y170b w2ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b1 y170c w70 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2cd\">T<span class=\"_ _10\"></span>rade and other receivables are denominated in Sterling, US Dollars, Euros, Canadian Dollars and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2ce\">Polish Zloty<span class=\"_ _10\"></span>. The Group\u2019s financial assets subject to the e<span class=\"_ _10\"></span>xpected credit loss model (ECL) are trade<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2cf\">receivables. The Group maintains a high level of credit insurance on its trade receivables and has a </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d0\">history of a low level of losses thereon. Under the credit insurance policy<span class=\"_ _10\"></span>, insured limits are applied<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d1\">for on a customer account level and each customer receivable balance is compared against the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d2\">limit received. Where the customer balance e<span class=\"_ _6\"></span>xceeds or is forecast to e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the insured limit, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d3\">Group\u2019<span class=\"_ _6\"></span>s process for monitoring uninsured accounts is applied. Therefore, in measuring ECL the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d4\">Group has taken account of its low historic loss e<span class=\"_ _6\"></span>xperience together with its high level of credit </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d5\">insurance and reviewed the receivables on an item-by-item basis.  The average age of these trade </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs2d6\">receivables at 31 July 2025 is 59 days (2024: 64 days).<span class=\"_ _249\"> </span></div><div class=\"gs2d7\"><table class=\"s w5d h7b\" id=\"_535eb136-e95c-47d9-9d94-5ec01ad623fb\"><tr><td></td><td></td><td class=\"c n x4b2 y17f2 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x4b3 y17f2 w2bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x4b4 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td><td class=\"t m0 x411 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4b5 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x4b6 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td><td class=\"t m0 x4b7 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x3cb h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td></tr><tr><td></td><td class=\"t m0 x4b8 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4b9 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x414 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x4ba h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4bb h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x47f h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bc h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bd h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x47e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4be h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bf h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17f7 ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td class=\"c n x4c0 y17f8 w2bd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c1 y17f8 w2be h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">698<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c2 y17f8 w2bf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,566<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c3 y17f8 w2c0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,264<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c4 y17f8 w2c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c5 y17f8 w2c2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,429<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17f9 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (insured)<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fa w2c3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17fa w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c7 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c8 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c9 y17fa w2c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ca y17fa w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cb y17fa w2c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17fb w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cc y17fb w2bd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cd y17fb w2c8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">610<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ce y17fb w2c9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,478<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cf y17fb w2ca h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,219<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d0 y17fb w2c1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d1 y17fb w2cb h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,384<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17fc ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x19a h4 y17fd ff1 fs1 fc0 sc0 ls0 ws0\">receivables </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fe w2cc h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(uninsured)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d2 y17fe w2cd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d3 y17fe w2ce h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">9<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d4 y17fe w2cf h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">309<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d5 y17fe w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d6 y17fe w2d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d7 y17fe w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ff w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d8 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d9 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4da y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4db y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dc y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1800 w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dd y1800 w2d2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4de y1800 w2d3 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1<span class=\"_ _249\"> </span></div></td><td class=\"c n x4df y1800 w2d4 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">301<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e0 y1800 w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e1 y1800 wa7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e2 y1800 w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1801 ff1 fs1 fc0 sc0 ls0 ws0\">Gross T<span class=\"_ _10\"></span>rade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w2d5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (total)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e3 y1732 w2d6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e4 y1732 w2d7 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">707<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e5 y1732 w2d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,875<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e6 y1732 w2d9 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,364<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e7 y1732 w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e8 y1732 w2db h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,552<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e9 y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ea y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4eb y170b w2c5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ec y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ed y170b w2c6 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ee y170c w2dd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ef y170c w253 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">611<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f0 y170c w2b6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f1 y170c w2de h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,319<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y170c w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f2 y170c w2b7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs2d9\"><table class=\"s w49 h7c\" id=\"_bf0d1c69-880f-4da4-a1bf-4d5d756e4ff8\"><tr><td></td><td class=\"t m0 x1bd h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">Ageing of past due but not impaired receivables<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w2df h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Less than 1 month<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f3 y1707 w2e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,596<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f4 y1707 w2e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>725<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w2e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1\u20132 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f5 y1731 w2e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">307<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f6 y1731 w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">820<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w2e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2\u20133 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f7 y1739 w1c7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">135<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f8 y1739 w2e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">157<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Over 3 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f9 y170b w1d6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">169<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fa y170b w2e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">211<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fb y170c w2e8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,207<span class=\"_ _249\"> </span></div></td><td class=\"c n x2eb y170c w2e9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,913<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2da\">In determining the recoverability of a trade receivable, the Group considers any change in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2db\">credit quality of the trade receivable from the date credit was initially granted up to the reporting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2dc\">date, taking into account the e<span class=\"_ _6\"></span>xtent of credit insurance held on the receivable. The largest trade </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2dd\">receivables balance with an individual customer represents 20% of the total at 31 July 2025. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2de\">The concentration of credit risk in relation to this is mitigated by credit insurance. Details of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2df\">Group\u2019<span class=\"_ _6\"></span>s credit risk management policies are shown in note 22. The Group does not hold any </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e0\">collateral as security for its trade and other receivables. The Group holds invoice discounting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e1\">facilities, which are secured against the Group\u2019<span class=\"_ _6\"></span>s trade receivables. Further information can be </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e2\">found in note 20<span class=\"_ _6\"></span>.<span class=\"_ _249\"> </span></div><div class=\"gs2e3\"><table class=\"s w49 h73\" id=\"_e2836fe4-f03c-4e91-b9ab-235a8cb59abf\"><tr><td></td><td class=\"t m0 x1bd h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amounts owed by Group undertakings<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fc y1732 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,916<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fd y1732 w2eb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,233<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2ec h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fe y170b w2ed h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ff y170b w2ee h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">21<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2ef h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x500 y170c w2f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,927<span class=\"_ _249\"> </span></div></td><td class=\"c n x501 y170c w2f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,254<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e4\">The credit risk of Group undertakings is estimated based on the e<span class=\"_ _6\"></span>xpected recoverable amount, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e5\">taking into account the creditworthiness of the other party at the year end and any changes in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e6\">credit risk during the year<span class=\"_ _10\"></span>. Any e<span class=\"_ _6\"></span>xpected credit loss is calculated based on the general approach </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e7\">as set out in IFRS 9<span class=\"_ _6\"></span>. The Directors have determined that, following the decision to use the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e8\">Employee Benefit T<span class=\"_ _10\"></span>rust for the satisfaction of PSP awards (see note 24), the loan from the T<span class=\"_ _10\"></span>rust </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2e9\">to the Company will not be repaid resulting in an impairment charge of \u00a30<span class=\"_ _6\"></span>.3m (FY24: \u00a30.3m). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "18. T<span class=\"_ _10\"></span>rade and other receivables <table class=\"s w2b4 h73\" id=\"_cbea783b-a11f-4b1e-9d70-d3f14b397adc\"><tr><td></td><td class=\"t m0 x1d0 h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1732 w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1732 w2b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4af y170b w2b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b0 y170b w2ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b1 y170c w70 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table>T<span class=\"_ _10\"></span>rade and other receivables are denominated in Sterling, US Dollars, Euros, Canadian Dollars and Polish Zloty<span class=\"_ _10\"></span>. The Group\u2019s financial assets subject to the e<span class=\"_ _10\"></span>xpected credit loss model (ECL) are trade<span class=\"_ _18\"></span> receivables. The Group maintains a high level of credit insurance on its trade receivables and has a history of a low level of losses thereon. Under the credit insurance policy<span class=\"_ _10\"></span>, insured limits are applied<span class=\"_ _18\"></span> for on a customer account level and each customer receivable balance is compared against the limit received. Where the customer balance e<span class=\"_ _6\"></span>xceeds or is forecast to e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the insured limit, the Group\u2019<span class=\"_ _6\"></span>s process for monitoring uninsured accounts is applied. Therefore, in measuring ECL the Group has taken account of its low historic loss e<span class=\"_ _6\"></span>xperience together with its high level of credit insurance and reviewed the receivables on an item-by-item basis.  The average age of these trade receivables at 31 July 2025 is 59 days (2024: 64 days).<span class=\"_ _249\"> </span><table class=\"s w5d h7b\" id=\"_535eb136-e95c-47d9-9d94-5ec01ad623fb\"><tr><td></td><td></td><td class=\"c n x4b2 y17f2 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x4b3 y17f2 w2bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x4b4 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td><td class=\"t m0 x411 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4b5 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x4b6 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td><td class=\"t m0 x4b7 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x3cb h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td></tr><tr><td></td><td class=\"t m0 x4b8 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4b9 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x414 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x4ba h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4bb h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x47f h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bc h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bd h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x47e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4be h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bf h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17f7 ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td class=\"c n x4c0 y17f8 w2bd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c1 y17f8 w2be h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">698<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c2 y17f8 w2bf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,566<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c3 y17f8 w2c0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,264<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c4 y17f8 w2c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c5 y17f8 w2c2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,429<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17f9 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (insured)<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fa w2c3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17fa w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c7 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c8 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c9 y17fa w2c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ca y17fa w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cb y17fa w2c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17fb w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cc y17fb w2bd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cd y17fb w2c8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">610<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ce y17fb w2c9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,478<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cf y17fb w2ca h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,219<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d0 y17fb w2c1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d1 y17fb w2cb h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,384<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17fc ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x19a h4 y17fd ff1 fs1 fc0 sc0 ls0 ws0\">receivables </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fe w2cc h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(uninsured)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d2 y17fe w2cd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d3 y17fe w2ce h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">9<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d4 y17fe w2cf h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">309<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d5 y17fe w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d6 y17fe w2d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d7 y17fe w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ff w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d8 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d9 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4da y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4db y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dc y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1800 w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dd y1800 w2d2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4de y1800 w2d3 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1<span class=\"_ _249\"> </span></div></td><td class=\"c n x4df y1800 w2d4 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">301<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e0 y1800 w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e1 y1800 wa7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e2 y1800 w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1801 ff1 fs1 fc0 sc0 ls0 ws0\">Gross T<span class=\"_ _10\"></span>rade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w2d5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (total)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e3 y1732 w2d6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e4 y1732 w2d7 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">707<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e5 y1732 w2d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,875<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e6 y1732 w2d9 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,364<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e7 y1732 w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e8 y1732 w2db h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,552<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e9 y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ea y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4eb y170b w2c5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ec y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ed y170b w2c6 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ee y170c w2dd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ef y170c w253 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">611<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f0 y170c w2b6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f1 y170c w2de h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,319<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y170c w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f2 y170c w2b7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w49 h7c\" id=\"_bf0d1c69-880f-4da4-a1bf-4d5d756e4ff8\"><tr><td></td><td class=\"t m0 x1bd h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">Ageing of past due but not impaired receivables<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w2df h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Less than 1 month<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f3 y1707 w2e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,596<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f4 y1707 w2e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>725<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w2e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1\u20132 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f5 y1731 w2e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">307<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f6 y1731 w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">820<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w2e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2\u20133 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f7 y1739 w1c7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">135<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f8 y1739 w2e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">157<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Over 3 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f9 y170b w1d6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">169<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fa y170b w2e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">211<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fb y170c w2e8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,207<span class=\"_ _249\"> </span></div></td><td class=\"c n x2eb y170c w2e9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,913<span class=\"_ _249\"> </span></div></td></tr></table>In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the reporting date, taking into account the e<span class=\"_ _6\"></span>xtent of credit insurance held on the receivable. The largest trade receivables balance with an individual customer represents 20% of the total at 31 July 2025. The concentration of credit risk in relation to this is mitigated by credit insurance. Details of the Group\u2019<span class=\"_ _6\"></span>s credit risk management policies are shown in note 22. The Group does not hold any collateral as security for its trade and other receivables. The Group holds invoice discounting facilities, which are secured against the Group\u2019<span class=\"_ _6\"></span>s trade receivables. Further information can be found in note 20<span class=\"_ _6\"></span>.<span class=\"_ _249\"> </span><table class=\"s w49 h73\" id=\"_e2836fe4-f03c-4e91-b9ab-235a8cb59abf\"><tr><td></td><td class=\"t m0 x1bd h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amounts owed by Group undertakings<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fc y1732 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,916<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fd y1732 w2eb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,233<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2ec h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fe y170b w2ed h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ff y170b w2ee h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">21<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2ef h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x500 y170c w2f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,927<span class=\"_ _249\"> </span></div></td><td class=\"c n x501 y170c w2f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,254<span class=\"_ _249\"> </span></div></td></tr></table>The credit risk of Group undertakings is estimated based on the e<span class=\"_ _6\"></span>xpected recoverable amount, taking into account the creditworthiness of the other party at the year end and any changes in credit risk during the year<span class=\"_ _10\"></span>. Any e<span class=\"_ _6\"></span>xpected credit loss is calculated based on the general approach as set out in IFRS 9<span class=\"_ _6\"></span>. The Directors have determined that, following the decision to use the Employee Benefit T<span class=\"_ _10\"></span>rust for the satisfaction of PSP awards (see note 24), the loan from the T<span class=\"_ _10\"></span>rust to the Company will not be repaid resulting in an impairment charge of \u00a30<span class=\"_ _6\"></span>.3m (FY24: \u00a30.3m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "18. T<span class=\"_ _10\"></span>rade and other receivables <table class=\"s w2b4 h73\" id=\"_cbea783b-a11f-4b1e-9d70-d3f14b397adc\"><tr><td></td><td class=\"t m0 x1d0 h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1732 w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1732 w2b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4af y170b w2b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b0 y170b w2ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b1 y170c w70 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table>T<span class=\"_ _10\"></span>rade and other receivables are denominated in Sterling, US Dollars, Euros, Canadian Dollars and Polish Zloty<span class=\"_ _10\"></span>. The Group\u2019s financial assets subject to the e<span class=\"_ _10\"></span>xpected credit loss model (ECL) are trade<span class=\"_ _18\"></span> receivables. The Group maintains a high level of credit insurance on its trade receivables and has a history of a low level of losses thereon. Under the credit insurance policy<span class=\"_ _10\"></span>, insured limits are applied<span class=\"_ _18\"></span> for on a customer account level and each customer receivable balance is compared against the limit received. Where the customer balance e<span class=\"_ _6\"></span>xceeds or is forecast to e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the insured limit, the Group\u2019<span class=\"_ _6\"></span>s process for monitoring uninsured accounts is applied. Therefore, in measuring ECL the Group has taken account of its low historic loss e<span class=\"_ _6\"></span>xperience together with its high level of credit insurance and reviewed the receivables on an item-by-item basis.  The average age of these trade receivables at 31 July 2025 is 59 days (2024: 64 days).<span class=\"_ _249\"> </span><table class=\"s w5d h7b\" id=\"_535eb136-e95c-47d9-9d94-5ec01ad623fb\"><tr><td></td><td></td><td class=\"c n x4b2 y17f2 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x4b3 y17f2 w2bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x4b4 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td><td class=\"t m0 x411 h4 y17f3 ff2 fs1 fc0 sc0 ls0 ws0\">Up to 1 </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x4b5 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x4b6 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td><td class=\"t m0 x4b7 h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">month past </td><td class=\"t m0 x3cb h4 y17f4 ff2 fs1 fc0 sc0 ls0 ws0\">Over 1 month </td><td></td></tr><tr><td></td><td class=\"t m0 x4b8 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4b9 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x414 h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x4ba h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">due </td><td class=\"t m0 x4bb h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">past due </td><td class=\"t m0 x47f h4 y17f5 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x19a h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bc h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bd h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x47e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4be h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x4bf h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y17f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y17f7 ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td class=\"c n x4c0 y17f8 w2bd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c1 y17f8 w2be h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">698<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c2 y17f8 w2bf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,566<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c3 y17f8 w2c0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,264<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c4 y17f8 w2c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c5 y17f8 w2c2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,429<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17f9 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (insured)<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fa w2c3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17fa w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c7 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c8 y17fa w2c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(88)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c9 y17fa w2c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ca y17fa w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cb y17fa w2c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17fb w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cc y17fb w2bd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">24,868<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cd y17fb w2c8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">610<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ce y17fb w2c9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,478<span class=\"_ _249\"> </span></div></td><td class=\"c n x4cf y17fb w2ca h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,219<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d0 y17fb w2c1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _6\"></span>165<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d1 y17fb w2cb h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,384<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y17fc ff1 fs1 fc0 sc0 ls0 ws0\">Gross trade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x19a h4 y17fd ff1 fs1 fc0 sc0 ls0 ws0\">receivables </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y17fe w2cc h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(uninsured)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d2 y17fe w2cd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d3 y17fe w2ce h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">9<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d4 y17fe w2cf h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">309<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d5 y17fe w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d6 y17fe w2d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d7 y17fe w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17ff w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d8 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4d9 y17ff w1e2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4da y17ff w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4db y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dc y17ff w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1800 w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4dd y1800 w2d2 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">300<span class=\"_ _249\"> </span></div></td><td class=\"c n x4de y1800 w2d3 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1<span class=\"_ _249\"> </span></div></td><td class=\"c n x4df y1800 w2d4 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">301<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e0 y1800 w2d0 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">100<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e1 y1800 wa7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">23<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e2 y1800 w1a3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">123<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x19a h4 y1801 ff1 fs1 fc0 sc0 ls0 ws0\">Gross T<span class=\"_ _10\"></span>rade </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1732 w2d5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">receivables (total)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e3 y1732 w2d6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e4 y1732 w2d7 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">707<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e5 y1732 w2d8 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,875<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e6 y1732 w2d9 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,364<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e7 y1732 w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e8 y1732 w2db h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,552<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2c3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expected credit loss<span class=\"_ _249\"> </span></div></td><td class=\"c n x4c6 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4e9 y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ea y170b w2dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(96)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4eb y170b w2c5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ec y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ed y170b w2c6 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(45)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2c7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Net carrying amount<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ee y170c w2dd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>168<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ef y170c w253 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">611<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f0 y170c w2b6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f1 y170c w2de h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,319<span class=\"_ _249\"> </span></div></td><td class=\"c n x425 y170c w2da h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f2 y170c w2b7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w49 h7c\" id=\"_bf0d1c69-880f-4da4-a1bf-4d5d756e4ff8\"><tr><td></td><td class=\"t m0 x1bd h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1802 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">Ageing of past due but not impaired receivables<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1803 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w2df h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Less than 1 month<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f3 y1707 w2e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,596<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f4 y1707 w2e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>725<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w2e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1\u20132 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f5 y1731 w2e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">307<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f6 y1731 w29e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">820<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w2e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2\u20133 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f7 y1739 w1c7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">135<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f8 y1739 w2e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">157<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Over 3 months<span class=\"_ _249\"> </span></div></td><td class=\"c n x4f9 y170b w1d6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">169<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fa y170b w2e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">211<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w15c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fb y170c w2e8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,207<span class=\"_ _249\"> </span></div></td><td class=\"c n x2eb y170c w2e9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,913<span class=\"_ _249\"> </span></div></td></tr></table>In determining the recoverability of a trade receivable, the Group considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the reporting date, taking into account the e<span class=\"_ _6\"></span>xtent of credit insurance held on the receivable. The largest trade receivables balance with an individual customer represents 20% of the total at 31 July 2025. The concentration of credit risk in relation to this is mitigated by credit insurance. Details of the Group\u2019<span class=\"_ _6\"></span>s credit risk management policies are shown in note 22. The Group does not hold any collateral as security for its trade and other receivables. The Group holds invoice discounting facilities, which are secured against the Group\u2019<span class=\"_ _6\"></span>s trade receivables. Further information can be found in note 20<span class=\"_ _6\"></span>.<span class=\"_ _249\"> </span><table class=\"s w49 h73\" id=\"_e2836fe4-f03c-4e91-b9ab-235a8cb59abf\"><tr><td></td><td class=\"t m0 x1bd h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1804 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1805 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Amounts owed by Group undertakings<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fc y1732 w1e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,916<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fd y1732 w2eb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,233<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2ec h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4fe y170b w2ed h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ff y170b w2ee h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">21<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w2ef h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x500 y170c w2f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,927<span class=\"_ _249\"> </span></div></td><td class=\"c n x501 y170c w2f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,254<span class=\"_ _249\"> </span></div></td></tr></table>The credit risk of Group undertakings is estimated based on the e<span class=\"_ _6\"></span>xpected recoverable amount, taking into account the creditworthiness of the other party at the year end and any changes in credit risk during the year<span class=\"_ _10\"></span>. Any e<span class=\"_ _6\"></span>xpected credit loss is calculated based on the general approach as set out in IFRS 9<span class=\"_ _6\"></span>. The Directors have determined that, following the decision to use the Employee Benefit T<span class=\"_ _10\"></span>rust for the satisfaction of PSP awards (see note 24), the loan from the T<span class=\"_ _10\"></span>rust to the Company will not be repaid resulting in an impairment charge of \u00a30<span class=\"_ _6\"></span>.3m (FY24: \u00a30.3m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "18. T<span class=\"_ _10\"></span>rade and other receivables <table class=\"s w2b4 h73\" id=\"_cbea783b-a11f-4b1e-9d70-d3f14b397adc\"><tr><td></td><td class=\"t m0 x1d0 h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y17f0 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y17f1 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1732 w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1732 w2b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables and prepayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x4af y170b w2b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b0 y170b w2ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4b1 y170c w70 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table>T<span class=\"_ _10\"></span>rade and other receivables are denominated in Sterling, US Dollars, Euros, Canadian Dollars and Polish Zloty<span class=\"_ _10\"></span>. The Group\u2019s financial assets subject to the e<span class=\"_ _10\"></span>xpected credit loss model (ECL) are trade<span class=\"_ _18\"></span> receivables. The Group maintains a high level of credit insurance on its trade receivables and has a history of a low level of losses thereon. Under the credit insurance policy<span class=\"_ _10\"></span>, insured limits are applied<span class=\"_ _18\"></span> for on a customer account level and each customer receivable balance is compared against the limit received. Where the customer balance e<span class=\"_ _6\"></span>xceeds or is forecast to e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ceed the insured limit, the Group\u2019<span class=\"_ _6\"></span>s process for monitoring uninsured accounts is applied. Therefore, in measuring ECL the Group has taken account of its low historic loss e<span class=\"_ _6\"></span>xperience together with its high level of credit insurance and reviewed the receivables on an item-by-item basis.  The average age of these trade receivables at 31 July 2025 is 59 days (2024: 64 days).<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs2eb\">19<span class=\"_ _6\"></span>. T<span class=\"_ _10\"></span>rade and other payables<span class=\"_ _249\"> </span></div><div class=\"gs2ec\"><table class=\"s w2f2 h7d\" id=\"_d4547c70-e902-46f0-8711-f822f9861a62\"><tr><td></td><td class=\"t m0 x1d0 h4 y1806 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1806 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1731 w2f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x502 y1731 w2f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">22,529<span class=\"_ _249\"> </span></div></td><td class=\"c n x503 y1731 w2f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">30,363<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w2f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Accruals<span class=\"_ _249\"> </span></div></td><td class=\"c n x504 y1732 w2f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _10\"></span>137<span class=\"_ _249\"> </span></div></td><td class=\"c n x505 y1732 w2f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _6\"></span>728<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other taxes and social security<span class=\"_ _249\"> </span></div></td><td class=\"c n x506 y170b w2fa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,069<span class=\"_ _249\"> </span></div></td><td class=\"c n x507 y170b w2fb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,993<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2fc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>735<span class=\"_ _249\"> </span></div></td><td class=\"c n x508 y170c w2fd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">39,084<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ed\">T<span class=\"_ _10\"></span>rade payables principally consist of amounts outstanding for trade purchases and ongoing </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ee\">costs. They are non-interest bearing and are typically settled on 30 to 60 day terms. The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ef\">Directors consider that the carrying value of trade and other payables appro<span class=\"_ _6\"></span>ximates their fair </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2f0\">value. T<span class=\"_ _10\"></span>rade and other payables are denominated in Sterling, US Dollars and Euros. Ultimate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2f1\">Products plc has financial risk management policies in place to ensure that all payables are paid </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2f2\">within the credit time frame and no interest has been charged by any suppliers as a result of late </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2f3\">payment of invoices during the period.<span class=\"_ _249\"> </span></div><div class=\"gs2f4\"><table class=\"s w5d h7a\" id=\"_981c4f5e-d79b-4a76-968f-fa4f06cf1226\"><tr><td></td><td class=\"t m0 x1d0 h4 y1808 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1808 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y170b w2f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Accruals<span class=\"_ _249\"> </span></div></td><td class=\"c n x509 y170b w2fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">112<span class=\"_ _249\"> </span></div></td><td class=\"c n x50a y170b w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x50b y170c w2fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">112<span class=\"_ _249\"> </span></div></td><td class=\"c n x50c y170c w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58<span class=\"_ _249\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "19<span class=\"_ _6\"></span>. T<span class=\"_ _10\"></span>rade and other payables<span class=\"_ _249\"> </span><table class=\"s w2f2 h7d\" id=\"_d4547c70-e902-46f0-8711-f822f9861a62\"><tr><td></td><td class=\"t m0 x1d0 h4 y1806 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1806 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1807 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1731 w2f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x502 y1731 w2f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">22,529<span class=\"_ _249\"> </span></div></td><td class=\"c n x503 y1731 w2f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">30,363<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w2f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Accruals<span class=\"_ _249\"> </span></div></td><td class=\"c n x504 y1732 w2f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _10\"></span>137<span class=\"_ _249\"> </span></div></td><td class=\"c n x505 y1732 w2f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _6\"></span>728<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other taxes and social security<span class=\"_ _249\"> </span></div></td><td class=\"c n x506 y170b w2fa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,069<span class=\"_ _249\"> </span></div></td><td class=\"c n x507 y170b w2fb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,993<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w2fc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _10\"></span>735<span class=\"_ _249\"> </span></div></td><td class=\"c n x508 y170c w2fd h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">39,084<span class=\"_ _249\"> </span></div></td></tr></table>T<span class=\"_ _10\"></span>rade payables principally consist of amounts outstanding for trade purchases and ongoing costs. They are non-interest bearing and are typically settled on 30 to 60 day terms. The Directors consider that the carrying value of trade and other payables appro<span class=\"_ _6\"></span>ximates their fair value. T<span class=\"_ _10\"></span>rade and other payables are denominated in Sterling, US Dollars and Euros. Ultimate Products plc has financial risk management policies in place to ensure that all payables are paid within the credit time frame and no interest has been charged by any suppliers as a result of late payment of invoices during the period.<span class=\"_ _249\"> </span><table class=\"s w5d h7a\" id=\"_981c4f5e-d79b-4a76-968f-fa4f06cf1226\"><tr><td></td><td class=\"t m0 x1d0 h4 y1808 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1808 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y1809 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y170b w2f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Accruals<span class=\"_ _249\"> </span></div></td><td class=\"c n x509 y170b w2fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">112<span class=\"_ _249\"> </span></div></td><td class=\"c n x50a y170b w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x50b y170c w2fe h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">112<span class=\"_ _249\"> </span></div></td><td class=\"c n x50c y170c w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">58<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs2f6\">20<span class=\"_ _6\"></span>. Bank borrowings<span class=\"_ _249\"> </span></div><div class=\"gs2f7\"><table class=\"s w5d h7e\" id=\"_037921a1-8660-4f4d-9983-211936c44de2\"><tr><td></td><td class=\"t m0 x1d0 h4 y180a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y180a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1785 w2ff h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x50d y1785 w300 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,367<span class=\"_ _249\"> </span></div></td><td class=\"c n x50e y1785 w301 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>791<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1753 w302 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Revolving credit facility<span class=\"_ _249\"> </span></div></td><td class=\"c n x50f y1753 w303 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x510 y1753 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w304 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x511 y1754 w27b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">6,825<span class=\"_ _249\"> </span></div></td><td class=\"c n x512 y1754 w305 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">8,<span class=\"_ _6\"></span>765<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w306 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Import loans<span class=\"_ _249\"> </span></div></td><td class=\"c n x513 y1755 w307 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">5,042<span class=\"_ _249\"> </span></div></td><td class=\"c n x514 y1755 w308 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,668<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w309 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x515 y1707 w2be h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x516 y1707 w30a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(73)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w2ef h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x517 y1756 w30b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x518 y1756 w30c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w30d h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x519 y1732 w30b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x51a y1732 w30e h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w30f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Cash<span class=\"_ _249\"> </span></div></td><td class=\"c n x51b y170b w310 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(4,063)<span class=\"_ _249\"> </span></div></td><td class=\"c n x1f2 y170b w311 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(4,<span class=\"_ _6\"></span>733)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w312 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Net bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x51c y170c w299 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _10\"></span>111<span class=\"_ _249\"> </span></div></td><td class=\"c n x51d y170c w313 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">10<span class=\"_ _6\"></span>,418<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs2f8\"><table class=\"s w5d h7f\" id=\"_4bc7768c-4760-4ab7-8b47-ad0f65f2c9fc\"><tr><td></td><td class=\"t m0 x1d0 h4 y180c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y180c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w314 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">In less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x51e y1707 w315 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _10\"></span>171<span class=\"_ _249\"> </span></div></td><td class=\"c n x51f y1707 w316 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,224<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w317 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Between one and two years<span class=\"_ _249\"> </span></div></td><td class=\"c n x520 y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x521 y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w318 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Between three and four years<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1739 w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w319 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Less: Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x522 y17a4 w2be h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x523 y17a4 w30a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(73)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x524 y170c w31b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _e\"></span>111<span class=\"_ _249\"> </span></div></td><td class=\"c n x525 y170c w31c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _6\"></span>151<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2fa\">At the year end the Group had a net bank debt/adjusted EBITD<span class=\"_ _6\"></span>A ratio of 1.<span class=\"_ _10\"></span>1x (2024: 0<span class=\"_ _6\"></span>.6x), which </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2fb\">represents net bank debt of \u00a314.<span class=\"_ _10\"></span>1m (2024: \u00a310.4m). The Group maintains comfortable levels of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2fc\">headroom within its bank facilities, with headroom at 31 July 2025 of \u00a311.8m (2024: \u00a316.4m). The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2fd\">Group\u2019<span class=\"_ _6\"></span>s banking facilities comprise a revolving credit facility of \u00a35.0m (2024: \u00a38.2m), an import </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2fe\">loan facility of \u00a315.0m (2024: \u00a312.0m), and an invoice discounting facility with a total limit of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs2ff\">\u00a325.0m (2024: \u00a325.0m).<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs300\">Current bank borrowings include a gross amount of \u00a36.8m (2024: \u00a38.8m) due under invoice </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs301\">discounting facilities, which are secured by an assignment of and fix<span class=\"_ _6\"></span>ed charge over the trade </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs302\">debtors of Ultimate Products UK Limited. Furthermore, current bank borrowings include an amount </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs303\">of \u00a35.0m (2024: \u00a31.<span class=\"_ _10\"></span>7m) due under an import loan facility<span class=\"_ _6\"></span>, which is secured by a general letter of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs304\">pledge providing security over the stock purchases financed under that facility<span class=\"_ _10\"></span>. Bank borrowings<span class=\"_ _18\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs305\">are secured in total by a fix<span class=\"_ _6\"></span>ed and floating charge over the assets of the Group. T<span class=\"_ _e\"></span>otal bank </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs306\">borrowings are net of \u00a360<span class=\"_ _6\"></span>,000 (2024: \u00a373,000) of fees which are being amortised over the length </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs307\">of the relevant facilities. Interest on bank borrowings is payable at a margin ranging between 1.65% </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs308\">and 2.25% above the relevant bank reference rates. As the liabilities are at a floating rate and there </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs309\">has been no change in the creditworthiness of either of the counterparties, the Directors are of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs30a\">view that the carrying amount appro<span class=\"_ _6\"></span>ximates to the fair value. </div><div class=\"gs30b\"><table class=\"s w49 h80\" id=\"_a4cb0b02-af2d-4f53-a63d-7b0feda84138\"><tr><td></td><td class=\"t m0 x1bd h4 y180e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y180e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1810 w302 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Revolving credit facility<span class=\"_ _249\"> </span></div></td><td class=\"c n x50f y1810 w31d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x510 y1810 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1811 w31e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x526 y1811 w31f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x527 y1811 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w320 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x528 y170b w321 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x529 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x2db y170c w322 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x52a y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs30c\"><table class=\"s w49 h81\" id=\"_4bbc222a-573c-486b-85d4-d0d2bff43a1f\"><tr><td></td><td class=\"t m0 x1bd h4 y1812 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1812 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w323 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">In less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x52b y1732 w324 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w319 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Less: Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x52c y170b w325 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y170b w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x52d y170c w326 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x1e3 y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs31d\">22. Financial instruments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs31e\">The principal financial instruments used by the Group, from which financial instrument risk arises, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs31f\">are as follows:<span class=\"_ _249\"> </span></div><div class=\"gs320\"><table class=\"s w5d h84\" id=\"_6b8b1745-5bdf-41f9-9dfb-30d6e963b1af\"><tr><td></td><td class=\"t m0 x1d0 h4 y181c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y181c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y181d ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y181d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y181d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1785 w34b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x54b y1785 w6f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _6\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x54c y1785 w68 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1735 w34c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 carried at FVTOCI<span class=\"_ _249\"> </span></div></td><td class=\"c n x54d y1735 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x54e y1735 w267 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">576<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1736 w34d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 carried at FVTPL<span class=\"_ _249\"> </span></div></td><td class=\"c n x54f y1736 w73 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td><td class=\"c n x550 y1736 w82 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">91<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w81 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x551 y1755 w34e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(27<span class=\"_ _10\"></span>,666)<span class=\"_ _249\"> </span></div></td><td class=\"c n x552 y1755 w34f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(36,091)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w34c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 carried at FVTOCI<span class=\"_ _249\"> </span></div></td><td class=\"c n x553 y1707 w350 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(1,<span class=\"_ _6\"></span>729)<span class=\"_ _249\"> </span></div></td><td class=\"c n x554 y1707 w351 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(966)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w34d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 carried at FVTPL<span class=\"_ _249\"> </span></div></td><td class=\"c n x555 y1756 w2dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(99)<span class=\"_ _249\"> </span></div></td><td class=\"c n x556 y1756 w352 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(30)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w353 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Borrowings \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x557 y1732 w354 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,<span class=\"_ _10\"></span>174)<span class=\"_ _249\"> </span></div></td><td class=\"c n x558 y1732 w355 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,<span class=\"_ _10\"></span>151)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w356 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x559 y170b w357 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(3,422)<span class=\"_ _249\"> </span></div></td><td class=\"c n x55a y170b w358 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(4,247)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w359 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equivalents \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x55b y170c w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x55c y170c w7a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs321\">Financial assets<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs322\">The Group held the following financial assets at amortised cost:<span class=\"_ _249\"> </span></div><div class=\"gs323\"><table class=\"s w5d h73\" id=\"_a361f07c-46b9-47c2-80c5-c1587a731c08\"><tr><td></td><td class=\"t m0 x1d0 h4 y181e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y181e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y181f ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y181f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y181f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w359 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equivalents \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x55b y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x55c y1732 w7a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w34b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x54b y170b w6f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _6\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x54c y170b w68 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x55d y170c w35a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">29,842<span class=\"_ _249\"> </span></div></td><td class=\"c n x55e y170c w35b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">33,240<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs324\">Financial liabilities<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs325\">The Group held the following financial liabilities, classified as other financial liabilities at </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs326\">amortised cost:<span class=\"_ _249\"> </span></div><div class=\"gs327\"><table class=\"s w35c h85\" id=\"_20d71ac3-ad81-494a-a396-2c24e8b46b14\"><tr><td></td><td class=\"t m0 x1d0 h4 y1820 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1820 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1821 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1821 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1821 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w2f3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x55f y1707 w35d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">22,529<span class=\"_ _249\"> </span></div></td><td class=\"c n x560 y1707 w2f5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">30,363<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w88 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x561 y1731 w35e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x562 y1731 w35f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _6\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w256 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Other payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x563 y1739 w360 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _10\"></span>137<span class=\"_ _249\"> </span></div></td><td class=\"c n x564 y1739 w26a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _6\"></span>728<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w8c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x565 y170b w361 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">3,422<span class=\"_ _249\"> </span></div></td><td class=\"c n x566 y170b w32e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w362 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">49,262<span class=\"_ _249\"> </span></div></td><td class=\"c n x567 y170c w363 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">55,489<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs329\">Derivative financial instruments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs32a\">The Group held the following derivative financial instruments as financial assets/(liabilities), </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs32b\">classified as fair value through profit and loss on initial recognition:<span class=\"_ _249\"> </span></div><div class=\"gs32c\"><table class=\"s w49 h73\" id=\"_5c2dbd62-e069-42ae-8fda-f03e895db776\"><tr><td></td><td class=\"t m0 x1bd h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w364 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x568 y1732 w365 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td><td class=\"c n x569 y1732 w74 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">667<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w366 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x56a y170b w367 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,828)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56b y170b w368 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(996)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1ce y170c w369 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,<span class=\"_ _6\"></span>781)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56c y170c w36a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(329)<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs32d\">The above items comprise the following under the Group\u2019<span class=\"_ _6\"></span>s hedging instruments:<span class=\"_ _249\"> </span></div><div class=\"gs32e\"><table class=\"s w49 h7d\" id=\"_c29b3567-9914-4d67-b845-cb250e416b44\"><tr><td></td><td class=\"t m0 x1bd h4 y1824 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1824 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1825 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1825 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1825 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1756 w36b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign currency contracts<span class=\"_ _249\"> </span></div></td><td class=\"c n x56d y1756 w367 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,828)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56e y1756 w36c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(544)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w36d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest rate swaps<span class=\"_ _249\"> </span></div></td><td class=\"c n x56f y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x570 y1732 w36e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">111<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w36f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest rate caps<span class=\"_ _249\"> </span></div></td><td class=\"c n x571 y170b w370 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td><td class=\"c n x572 y170b wd5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">104<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1ce y170c w369 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,<span class=\"_ _6\"></span>781)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56c y170c w36a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(329)<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs32f\">Forward contracts<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs330\">The Group mitigates the e<span class=\"_ _6\"></span>xchange rate risk for certain foreign currency trade debtors and creditors </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs331\">by entering into forward currency contracts. At 31 July 2025, the Group was committed to:<span class=\"_ _249\"> </span></div><div class=\"gs332\"><table class=\"s w371 h86\" id=\"_ad27918c-f66e-4c63-a5f9-27322f86ad29\"><tr><td></td><td class=\"c n x573 y1826 w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td class=\"c n x574 y1826 w372 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x575 y1827 w8f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Buy<span class=\"_ _249\"> </span></div></td><td class=\"c n x576 y1827 w373 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Sell<span class=\"_ _249\"> </span></div></td><td class=\"c n x577 y1827 w8f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Buy<span class=\"_ _249\"> </span></div></td><td class=\"c n x578 y1827 w373 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Sell<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1738 w374 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">USD$\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x579 y1738 w375 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">59,400<span class=\"_ _249\"> </span></div></td><td class=\"c n x57a y1738 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x57b y1738 w376 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">59,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x57c y1738 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w377 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x57d y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x57e y1731 w378 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">36,500<span class=\"_ _249\"> </span></div></td><td class=\"c n x57f y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x580 y1731 w379 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">34,000<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w37a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">CAD$\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x581 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x582 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x583 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x584 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w37b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">PLN\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x585 y17a4 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x586 y17a4 w19e h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1,400<span class=\"_ _249\"> </span></div></td><td class=\"c n x587 y17a4 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x588 y17a4 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w37c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">CNY\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x589 y170c w37d h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,592<span class=\"_ _249\"> </span></div></td><td class=\"c n x58a y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x58b y170c w282 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,483<span class=\"_ _249\"> </span></div></td><td class=\"c n x58c y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs333\">At 31 July 2025 and 2024, all the outstanding USD<span class=\"_ _6\"></span>, EUR, PLN and CAD contracts mature within </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs334\">12 months of the period end. The CNY contracts, which are held as a partial hedge on a lease </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs335\">commitment, mature by August 2026. The forward currency contracts are measured at fair value </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs336\">using the relevant e<span class=\"_ _6\"></span>xchange rates for GBP:USD<span class=\"_ _6\"></span>, GBP:EUR, GBP:CAD<span class=\"_ _6\"></span>, GBP:PLN and GBP:CNY<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs337\">Forward currency contracts are valued using level 2 inputs. The valuations are calculated using </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs338\">the period end forward rates for the relevant currencies, which are observable quoted values at </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs339\">the period end dates. V<span class=\"_ _10\"></span>aluations are determined using the hypothetical derivative method, which </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs33a\">values the contracts based upon the changes in the future cash flows, based upon the change </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs33b\">in value of the underlying derivative. All of the forward contracts to buy US Dollars and some </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs33c\">of those to sell Euros meet the conditions for hedge accounting, as set out in the accounting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs33d\">policies in note 3. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs33f\">The fair value of forward contracts that are effective in offsetting the e<span class=\"_ _6\"></span>xchange rate risk is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs340\">a liability of \u00a31,<span class=\"_ _10\"></span>728,000 (2024: liability of \u00a3564,000), which has been recognised in other </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs341\">comprehensive income. This will be released to profit or loss at the end of the term of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs342\">forward contracts as they e<span class=\"_ _6\"></span>xpire, being \u00a31,<span class=\"_ _10\"></span>728,000 within 12 months (2024: \u00a3564,000 within 12 </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs343\">months). The cash flows in respect of the forward contracts will occur over the course of the ne<span class=\"_ _6\"></span>xt </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs344\">12 months.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs345\">Interest rate swaps and interest rate caps </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs346\">The Group has entered into interest rate swaps and interest rate caps to protect the e<span class=\"_ _6\"></span>xposure </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs347\">to interest rate movements on the various elements of the Group\u2019<span class=\"_ _6\"></span>s banking facility<span class=\"_ _10\"></span>. As at 31 July </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs348\">2025, protection was in place over an aggregate principal of \u00a313.2m (2024: \u00a38.9m). At 31 July </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs349\">2025, the Group had net bank borrowings of \u00a30<span class=\"_ _6\"></span>.9m (2024: \u00a31.5m) not subject to interest rate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs34a\">protection. All interest rate swaps meet the conditions for hedge accounting, as set out in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs34b\">accounting policies in note 3.Interest rate swaps and caps are valued using level 2 inputs. The </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs34c\">valuations are based upon the notional value of the swaps and caps, the current available market </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs34d\">borrowing rate and the swapped or capped interest rate respectively<span class=\"_ _10\"></span>. The valuations are based </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs34e\">upon the current valuation of the present saving or cost of the future cash flow differences, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs34f\">based upon the difference between the respective swapped and capped interest rates contracts </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs350\">and the e<span class=\"_ _6\"></span>xpected interest rate as per the lending agreement. The fair value of variable to fixed </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs351\">interest rate swaps that are effective in offsetting the variable interest rate risk on variable rate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs352\">debt is \u00a3Nil (2024: \u00a3111,000 asset).  The fair value of the interest rate caps that are effective in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs353\">offsetting the variable interest rate risk on variable rate debt is an asset of \u00a3Nil (2024: \u00a364,000 </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs354\">asset), which has been recognised in other comprehensive income and will be released to profit </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs355\">or loss over the term of the cap agreements. The agreements e<span class=\"_ _6\"></span>xpire between 2 August 2027 </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs356\">and 1 March 2028. The cash flows in respect of the swaps occur monthly over the effective </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs357\">lifetime of the swaps.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs358\">R<span class=\"_ _6\"></span>econciliation of the financial instruments to the Statement of Financial Position<span class=\"_ _249\"> </span></div><div class=\"gs359\"><table class=\"s w5d h81\" id=\"_d5e107ce-2a0a-4243-a604-ad477a01808c\"><tr><td></td><td class=\"t m0 x1d0 h4 y1828 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1828 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1829 ff2 fs1 fc0 sc0 ls0 ws0\">Group </td><td class=\"t m0 x18d h4 y1829 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1829 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1739 w2b5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1739 w2b6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1739 w2b7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w37e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Prepayments and other receivables not classified as financial instruments<span class=\"_ _249\"> </span></div></td><td class=\"c n x58d y170b w2b9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x58e y170b w37f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w380 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _6\"></span>rade and other receivables (note 17)<span class=\"_ _249\"> </span></div></td><td class=\"c n x58f y170c web h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _6\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x590 y170c w381 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _6\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs35a\"><table class=\"s w5d h81\" id=\"_f46fd56c-fbb1-45a7-8003-21c638e167a5\"><tr><td></td><td class=\"t m0 x1d0 h4 y182a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182b ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y182b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y182b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w81 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x591 y1732 w382 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,666<span class=\"_ _249\"> </span></div></td><td class=\"c n x592 y1732 w383 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">36,091<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w384 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Other taxes and social security not classified as financial instruments<span class=\"_ _249\"> </span></div></td><td class=\"c n x593 y170b w2fa h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,069<span class=\"_ _249\"> </span></div></td><td class=\"c n x594 y170b w2fb h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">2,993<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w385 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables (note 18)<span class=\"_ _249\"> </span></div></td><td class=\"c n x595 y170c w386 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _6\"></span>,<span class=\"_ _6\"></span>735<span class=\"_ _249\"> </span></div></td><td class=\"c n x596 y170c w2fd h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">39,084<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs35c\">The Group\u2019<span class=\"_ _6\"></span>s activities e<span class=\"_ _6\"></span>xpose it to certain financial risks: market risk, credit risk and liquidity risk. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs35d\">The overall risk management programme focuses upon the unpredictability of financial markets </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs35e\">and seeks to minimise potential adverse effects on the Group\u2019<span class=\"_ _6\"></span>s financial performance. Risk </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs35f\">management is carried out by the Directors, who identify and evaluate financial risks in close </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs360\">cooperation with key members of staff<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs361\">a.  Mark<span class=\"_ _6\"></span>et risk: Market risk is the risk of loss that may arise from changes in mark<span class=\"_ _6\"></span>et factors such  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs362\"> <span class=\"_ _4\"> </span>as interest rates and foreign ex<span class=\"_ _10\"></span>change rates.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs363\">b. <span class=\"_ _115\"> </span>Credit risk: Credit risk is the financial loss to the Group if a customer or counterparty to  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs364\"> <span class=\"_ _4\"> </span>financial instruments fails to meet its contractual obligation. Credit risk arises from the Group\u2019<span class=\"_ _6\"></span>s <span class=\"_ _e\"></span> </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs365\"> <span class=\"_ _4\"> </span>cash and cash equivalents and receivables balances. Accordingly<span class=\"_ _6\"></span>, the possibility of material  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs366\"> <span class=\"_ _4\"> </span>loss arising in the event of non-performance by counterparties is considered to be unlikely<span class=\"_ _10\"></span>.  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs367\"> <span class=\"_ _4\"> </span>Cash at bank is held with banks with high-quality e<span class=\"_ _6\"></span>xternal credit rating.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs368\">c.  Liquidity risk: Liquidity risk is the risk that the Group will not be able to meet its financial  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs369\"> <span class=\"_ _4\"> </span>obligations as they fall due. This risk relates to the Group\u2019<span class=\"_ _6\"></span>s prudent liquidity risk management  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs36a\"> <span class=\"_ _4\"> </span>and implies maintaining sufficient cash. The Directors monitor rolling forecasts of the Group\u2019<span class=\"_ _6\"></span>s  </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs36b\"> <span class=\"_ _4\"> </span>liquidity and cash and cash equivalents based upon expected cash flow<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs36c\">Market risk<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs36d\">The Group\u2019<span class=\"_ _6\"></span>s interest-bearing liabilities relate to its variable rate banking facilities. The Group </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs36e\">has a policy of maintaining a portion of its banking facilities under the protection of interest rate </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs36f\">swaps and caps to ensure the certainty of future interest cash flows and offering protection </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs370\">against market-driven interest rate movements. The Group<span class=\"_ _6\"></span>\u2019s mark<span class=\"_ _6\"></span>et risk relating to foreign </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs371\">currency e<span class=\"_ _6\"></span>xchange rates is commented on below<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs372\">Credit risk<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs373\">The Group\u2019<span class=\"_ _6\"></span>s sales are primarily made with credit terms, e<span class=\"_ _6\"></span>xposing the Group to the risk of non-<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs374\">payment by customers. The Group has implemented policies that require appropriate credit </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs375\">checks on potential customers before sales are made. The amount of e<span class=\"_ _6\"></span>xposure to any individual </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs376\">counterparty is subject to a limit, which is reassessed regularly by the Board. In addition, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs377\">Group maintains a suitable level of credit insurance against its debtor book. Over the course of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs378\">FY25, on average, over 98% of its trade receivables were insured. Sales to uninsured accounts </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs379\">are monitored closely with weekly forecasts prepared and reviewed with appropriate actions to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs37a\">manage the e<span class=\"_ _6\"></span>xposure to credit risk.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs37b\">Liquidity risk management<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs37c\">The Group is funded by e<span class=\"_ _6\"></span>xternal banking facilities provided by HSBC. Within these facilities, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs37d\">Group actively maintains a mixture of long-term and short-term debt finance that is designed to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs37e\">ensure the Group has sufficient available funds for operations and planned e<span class=\"_ _6\"></span>xpansions. Cash </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs37f\">flow requirements are monitored by short and long-term forecasts, with headroom against facility </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs380\">limits and banking covenants assessed regularly<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs382\">Foreign currency risk management<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs383\">The Group\u2019<span class=\"_ _6\"></span>s activities e<span class=\"_ _6\"></span>xpose it to the financial risks of changes in foreign currency e<span class=\"_ _6\"></span>xchange </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs384\">rates. The Group\u2019<span class=\"_ _6\"></span>s e<span class=\"_ _6\"></span>xposure to foreign currency risk is partially hedged by virtue of invoicing </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs385\">a proportion of its turnover in US Dollars and Euros. When necessary<span class=\"_ _10\"></span>, the Group uses foreign </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs386\">e<span class=\"_ _6\"></span>xchange forward contracts to further mitigate this e<span class=\"_ _6\"></span>xposure. The following is a note of the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs387\">financial instruments denominated at each period end in US Dollars:<span class=\"_ _249\"> </span></div><div class=\"gs388\"><table class=\"s w387 h87\" id=\"_4c36f986-8a36-4f5c-b638-e061e3af5d70\"><tr><td></td><td class=\"t m0 x1d0 h4 y182c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x597 h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">$\u2019000 </td><td class=\"t m0 x18e h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">$\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1736 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x598 y1736 w388 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,<span class=\"_ _6\"></span>748<span class=\"_ _249\"> </span></div></td><td class=\"c n x599 y1736 w389 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>184<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1737 w38a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1737 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59a y1737 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1780 w38b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Net cash and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x59b y1780 w5b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,469<span class=\"_ _249\"> </span></div></td><td class=\"c n x59c y1780 w224 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,404<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w306 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Import loans<span class=\"_ _249\"> </span></div></td><td class=\"c n x59d y1756 w38c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(6,673)<span class=\"_ _249\"> </span></div></td><td class=\"c n x59e y1756 w38d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,<span class=\"_ _6\"></span>142)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w304 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1732 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59f y1732 w38e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>177<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a0 y170b w38f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(25,684)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a1 y170b w390 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(33,425)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a2 y170c w391 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(16,<span class=\"_ _10\"></span>140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a3 y170c w392 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(18,<span class=\"_ _6\"></span>717)<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs389\">The effect of a 20% strengthening of Sterling at 31 July 2025 on the foreign denominated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs38a\">financial instruments carried at that date would, all variables held constant, have resulted in an </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs38b\">increase to total comprehensive income for the period and an increase to net assets of \u00a31.5m </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs38c\">(2024: \u00a31.8m). A 20% weakening of the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change rate, on the same basis, would have resulted in </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs38d\">a decrease to total comprehensive income and a decrease to net assets of \u00a32.3m (2024: \u00a32.<span class=\"_ _10\"></span>7m).<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs38e\">The following is a note of the financial instruments denominated at each period end in Euros:<span class=\"_ _249\"> </span></div><div class=\"gs38f\"><table class=\"s w393 h88\" id=\"_c7ac3c8e-96b9-4a41-a04e-30ea5d8afef2\"><tr><td></td><td class=\"t m0 x1d0 h4 y182e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x597 h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000 </td><td class=\"t m0 x5a4 h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1736 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a5 y1736 w316 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11,039<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a6 y1736 w394 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12,566<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1830 w38a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1830 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59a y1830 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1831 w38b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Net cash and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a7 y1831 w395 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(1,454)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a8 y1831 w396 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(927)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w304 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a9 y1756 w397 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8,<span class=\"_ _10\"></span>786)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5aa y1756 w398 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(9<span class=\"_ _6\"></span>,<span class=\"_ _6\"></span>104)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w2f3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ab y1732 w2fc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(1,096)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ac y1732 w399 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(1,383)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w8c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ad y170b w39a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(165)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ae y170b w39b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(368)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5af y170c w39c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(462)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5b0 y170c w39d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">806<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs390\">The effect of a 20% strengthening of Sterling at 31 July 2025 on the foreign denominated </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs391\">financial instruments carried at that date would, all variables held constant, have resulted in an </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs392\">increase to total comprehensive income for the period and an increase to net assets of \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs393\">(2024: \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m decrease to net assets). A 20% weakening of the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change rate, on the same basis, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs394\">would have resulted in a decrease to total comprehensive income and a decrease to net assets </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs395\">of \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m (2024: \u00a30.<span class=\"_ _10\"></span>1m increase to net assets).<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs396\">The Directors have shown a sensitivity movement of 20% as, due to the current uncertainty given </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs397\">the current economic climate, this is deemed to be the largest potential movement in currency that </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs398\">could occur in the near future. Financial instruments denominated in Canadian Dollars and Polish </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs399\">Zloty are not significant and therefore do not pose a significant foreign e<span class=\"_ _6\"></span>xchange e<span class=\"_ _6\"></span>xposure.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs39b\">Interest rate risk management<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs39c\">Interest rate risk is the risk of increased costs arising from movements in interest rates </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs39d\">impacting the Group\u2019<span class=\"_ _6\"></span>s liabilities. Interest on financial instruments is classified as fix<span class=\"_ _6\"></span>ed rate if </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs39e\">interest resets on the instruments are less frequent than once every 12 months. Interest on </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs39f\">financial instruments is classified as variable rate if interest resets on the instruments occur </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls4 ws0 gs3a0\">every 12 months or more frequently<span class=\"_ _10\"></span>. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a1\">All of the Group\u2019<span class=\"_ _6\"></span>s bank borrowings are variable rate. The Group is e<span class=\"_ _6\"></span>xposed to cash flow interest </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a2\">rate risk on its bank overdrafts, revolving credit facility<span class=\"_ _10\"></span>, invoice discounting and import loans </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a3\">to the e<span class=\"_ _6\"></span>xtent that they are used. The Group has interest rate caps to mitigate the exposure of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a4\">interest rate movements as described above. The Group\u2019<span class=\"_ _6\"></span>s interest-bearing financial assets and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a5\">liabilities at the balance sheet date were as follows:<span class=\"_ _249\"> </span></div><div class=\"gs3a6\"><table class=\"s w49 h89\" id=\"_ab86c743-9966-49d0-9e3b-05b872ee7832\"><tr><td></td><td></td><td class=\"c n x5b1 y1832 w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x5b2 y1832 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x5b3 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">Fixed </td><td class=\"t m0 x5b4 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ariable </td><td class=\"t m0 x5b5 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x5b6 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">Fixed </td><td class=\"t m0 x5b7 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ariable </td><td class=\"t m0 x457 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x1c3 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x5b8 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x5b9 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5ba h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5bb h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5bc h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1c0 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w78 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equivalents<span class=\"_ _249\"> </span></div></td><td class=\"c n x5bd y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5be y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x5bf y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c0 y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c1 y1732 w151 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c2 y1732 w39f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c3 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c4 y170b w3a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,234)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c5 y170b w3a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,234)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c6 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c7 y170b w3a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,224)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c8 y170b w3a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,224)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5c9 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ca y170c w3a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(14,<span class=\"_ _10\"></span>171)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cb y170c w3a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(14,<span class=\"_ _10\"></span>171)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cc y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cd y170c w3a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(10,491)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ce y170c w3a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(10,491)<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a7\">The Group considers that a 100 basis points movement in interest rates is a reasonable measure </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a8\">of volatility<span class=\"_ _10\"></span>. The effect on profit before tax of a 100 basis points increase in interest rates on </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3a9\">the variable rate balances as at 31 July 2025 would be a reduction of \u00a383,000 (31 July 2024: </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3aa\">\u00a365,000 reduction). The effect on profit before tax of a 100 basis points decrease in interest </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ab\">rates on the variable rate balances as at 31 July 2025 would be an increase of \u00a3163,000 (31 July </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ac\">2024: \u00a3101,000 increase). </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3ad\">Capital risk management<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ae\">The Group is funded by equity and loans. The Group\u2019<span class=\"_ _6\"></span>s objective when managing capital is to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3af\">maintain adequate financial fle<span class=\"_ _6\"></span>xibility to preserve its ability to meet financial obligations, both </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b0\">current and long term. The capital structure of the Group is managed and adjusted to reflect </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b1\">changes in economic conditions. The Group funds its e<span class=\"_ _6\"></span>xpenditure on commitments from existing </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b2\">cash and cash equivalent balances, primarily received from e<span class=\"_ _6\"></span>xisting bank facilities and profits </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b3\">generated. There are no e<span class=\"_ _6\"></span>xternally imposed capital requirements. Financing decisions are made </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b4\">based upon forecasts of the e<span class=\"_ _6\"></span>xpected timing and level of capital and operating expenditure </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b5\">required to meet the Group\u2019<span class=\"_ _6\"></span>s commitments and development plans.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3b6\">Fair value estimation<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b7\">The carrying value less impairment provision of trade receivables and payables are assumed to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b8\">appro<span class=\"_ _6\"></span>ximate to their fair values because of the short-term nature of such assets and the effect of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3b9\">discounting liabilities is negligible. The Group is e<span class=\"_ _6\"></span>xposed to the risks that arise from its financial </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ba\">instruments. The policies for managing those risks and the methods to measure them are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3bb\">described earlier in this note.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3bc\">Maturity of financial assets and liabilities<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3bd\">All of the Group\u2019<span class=\"_ _6\"></span>s non-derivative financial liabilities and its financial assets at the reporting date are </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3be\">either payable or receivable within one year<span class=\"_ _10\"></span>, e<span class=\"_ _6\"></span>xcept for lease liabilities as disclosed in note 21.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "20<span class=\"_ _6\"></span>. Bank borrowings<span class=\"_ _249\"> </span><table class=\"s w5d h7e\" id=\"_037921a1-8660-4f4d-9983-211936c44de2\"><tr><td></td><td class=\"t m0 x1d0 h4 y180a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y180a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y180b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1785 w2ff h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x50d y1785 w300 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,367<span class=\"_ _249\"> </span></div></td><td class=\"c n x50e y1785 w301 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>791<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1753 w302 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Revolving credit facility<span class=\"_ _249\"> </span></div></td><td class=\"c n x50f y1753 w303 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x510 y1753 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1754 w304 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x511 y1754 w27b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">6,825<span class=\"_ _249\"> </span></div></td><td class=\"c n x512 y1754 w305 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">8,<span class=\"_ _6\"></span>765<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1755 w306 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Import loans<span class=\"_ _249\"> </span></div></td><td class=\"c n x513 y1755 w307 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">5,042<span class=\"_ _249\"> </span></div></td><td class=\"c n x514 y1755 w308 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,668<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w309 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x515 y1707 w2be h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x516 y1707 w30a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(73)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w2ef h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x517 y1756 w30b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x518 y1756 w30c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w30d h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x519 y1732 w30b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x51a y1732 w30e h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _10\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w30f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Cash<span class=\"_ _249\"> </span></div></td><td class=\"c n x51b y170b w310 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(4,063)<span class=\"_ _249\"> </span></div></td><td class=\"c n x1f2 y170b w311 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(4,<span class=\"_ _6\"></span>733)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w312 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">Net bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x51c y170c w299 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _10\"></span>111<span class=\"_ _249\"> </span></div></td><td class=\"c n x51d y170c w313 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">10<span class=\"_ _6\"></span>,418<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w5d h7f\" id=\"_4bc7768c-4760-4ab7-8b47-ad0f65f2c9fc\"><tr><td></td><td class=\"t m0 x1d0 h4 y180c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y180c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x18e h4 y180d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w314 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">In less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x51e y1707 w315 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _10\"></span>171<span class=\"_ _249\"> </span></div></td><td class=\"c n x51f y1707 w316 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,224<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w317 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Between one and two years<span class=\"_ _249\"> </span></div></td><td class=\"c n x520 y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x521 y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w318 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Between three and four years<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1739 w77 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w319 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Less: Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x522 y17a4 w2be h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x523 y17a4 w30a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(73)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x524 y170c w31b h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">14,<span class=\"_ _e\"></span>111<span class=\"_ _249\"> </span></div></td><td class=\"c n x525 y170c w31c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _6\"></span>151<span class=\"_ _249\"> </span></div></td></tr></table>At the year end the Group had a net bank debt/adjusted EBITD<span class=\"_ _6\"></span>A ratio of 1.<span class=\"_ _10\"></span>1x (2024: 0<span class=\"_ _6\"></span>.6x), which represents net bank debt of \u00a314.<span class=\"_ _10\"></span>1m (2024: \u00a310.4m). The Group maintains comfortable levels of headroom within its bank facilities, with headroom at 31 July 2025 of \u00a311.8m (2024: \u00a316.4m). The Group\u2019<span class=\"_ _6\"></span>s banking facilities comprise a revolving credit facility of \u00a35.0m (2024: \u00a38.2m), an import loan facility of \u00a315.0m (2024: \u00a312.0m), and an invoice discounting facility with a total limit of \u00a325.0m (2024: \u00a325.0m).<span class=\"_ _249\"> </span>Current bank borrowings include a gross amount of \u00a36.8m (2024: \u00a38.8m) due under invoice discounting facilities, which are secured by an assignment of and fix<span class=\"_ _6\"></span>ed charge over the trade debtors of Ultimate Products UK Limited. Furthermore, current bank borrowings include an amount of \u00a35.0m (2024: \u00a31.<span class=\"_ _10\"></span>7m) due under an import loan facility<span class=\"_ _6\"></span>, which is secured by a general letter of pledge providing security over the stock purchases financed under that facility<span class=\"_ _10\"></span>. Bank borrowings<span class=\"_ _18\"></span> are secured in total by a fix<span class=\"_ _6\"></span>ed and floating charge over the assets of the Group. T<span class=\"_ _e\"></span>otal bank borrowings are net of \u00a360<span class=\"_ _6\"></span>,000 (2024: \u00a373,000) of fees which are being amortised over the length of the relevant facilities. Interest on bank borrowings is payable at a margin ranging between 1.65% and 2.25% above the relevant bank reference rates. As the liabilities are at a floating rate and there has been no change in the creditworthiness of either of the counterparties, the Directors are of the view that the carrying amount appro<span class=\"_ _6\"></span>ximates to the fair value. <table class=\"s w49 h80\" id=\"_a4cb0b02-af2d-4f53-a63d-7b0feda84138\"><tr><td></td><td class=\"t m0 x1bd h4 y180e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y180e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y180f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1810 w302 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Revolving credit facility<span class=\"_ _249\"> </span></div></td><td class=\"c n x50f y1810 w31d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x510 y1810 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1811 w31e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x526 y1811 w31f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x527 y1811 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w320 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Current<span class=\"_ _249\"> </span></div></td><td class=\"c n x528 y170b w321 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x529 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x2db y170c w322 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x52a y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w49 h81\" id=\"_4bbc222a-573c-486b-85d4-d0d2bff43a1f\"><tr><td></td><td class=\"t m0 x1bd h4 y1812 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1812 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1813 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w323 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">In less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x52b y1732 w324 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w319 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Less: Unamortised debt issue costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x52c y170b w325 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(60)<span class=\"_ _249\"> </span></div></td><td class=\"c n x1cb y170b w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w31a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x52d y170c w326 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,940<span class=\"_ _249\"> </span></div></td><td class=\"c n x1e3 y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs30e\">21. Lease liabilities<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs30f\">The Group\u2019<span class=\"_ _6\"></span>s lease portfolio comprises its principal properties along with certain other fixtures, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs310\">fittings and equipment. All leases consist of fix<span class=\"_ _6\"></span>ed future payment amounts. The Manor Mill </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs311\">and Heron Mill leases incorporate a break option to provide operational fle<span class=\"_ _6\"></span>xibility; all other </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs312\">leases have fix<span class=\"_ _6\"></span>ed terms. Management consider the likelihood of e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ercising such break options </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs313\">when determining the lease term. Accordingly<span class=\"_ _10\"></span>, the lease term for Manor Mill and Heron Mill </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs314\">were determined to be the full length of the lease, e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluding the break option. The Paris and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs315\">Guangzhou leases are denominated in Euros and R<span class=\"_ _6\"></span>enminbis respectively<span class=\"_ _6\"></span>, e<span class=\"_ _6\"></span>xposing the Group to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs316\">foreign e<span class=\"_ _6\"></span>xchange risk. Euro lease outflows are met by future Euro cash inflows generated by the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs317\">business, whilst forward currency contracts are taken out to hedge the R<span class=\"_ _6\"></span>enminbi lease outflows. </div><div class=\"gs318\"><table class=\"s w5d h73\" id=\"_990d5a6a-1bfe-407d-baa6-12766826f13c\"><tr><td></td><td class=\"t m0 x1d0 h4 y1814 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1814 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1815 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1815 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1815 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w327 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x52e y1732 w328 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">821<span class=\"_ _249\"> </span></div></td><td class=\"c n x52f y1732 w329 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">811<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w32a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities greater than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x379 y170b w1dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,601<span class=\"_ _249\"> </span></div></td><td class=\"c n x530 y170b w32b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,436<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w32c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal discounted lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x531 y170c w32d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,422<span class=\"_ _249\"> </span></div></td><td class=\"c n x532 y170c w32e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs319\"><table class=\"s w5d h6e\" id=\"_d1d4f4aa-2627-455d-aae4-f2065bdfd718\"><tr><td></td><td class=\"t m0 x1d0 h4 y1816 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1816 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1817 ff2 fs1 fc0 sc0 ls0 ws0\">Movement in leases in the year<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1817 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1817 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1780 w32f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Balance brought forward<span class=\"_ _249\"> </span></div></td><td class=\"c n x533 y1780 w262 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b0 y1780 w330 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,098<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w331 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Repayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x534 y1756 w332 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(1,022)<span class=\"_ _249\"> </span></div></td><td class=\"c n x535 y1756 w333 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,080)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x37b y1732 w1df h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x536 y1732 w334 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w335 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change revaluation<span class=\"_ _249\"> </span></div></td><td class=\"c n x537 y170b wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _249\"> </span></div></td><td class=\"c n x538 y170b w336 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w337 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Balance carried forward<span class=\"_ _249\"> </span></div></td><td class=\"c n x539 y170c w338 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,422<span class=\"_ _249\"> </span></div></td><td class=\"c n x53a y170c w32e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs31a\"><table class=\"s w5d h83\" id=\"_c5f658c5-8518-4da0-a54e-866d7719c66f\"><tr><td></td><td class=\"t m0 x1d0 h4 y181a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y181a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y181b ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y181b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y181b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w340 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Within one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x543 y1707 w341 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">999<span class=\"_ _249\"> </span></div></td><td class=\"c n x544 y1707 w342 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,024<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w343 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Greater than one year but less than two years<span class=\"_ _249\"> </span></div></td><td class=\"c n x545 y1756 w1aa h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">823<span class=\"_ _249\"> </span></div></td><td class=\"c n x546 y1756 w74 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">997<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w344 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Greater than two years but less than five years<span class=\"_ _249\"> </span></div></td><td class=\"c n x2c5 y1732 w345 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,007<span class=\"_ _249\"> </span></div></td><td class=\"c n x547 y1732 w346 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">2,318<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w347 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Greater than five years but less than ten years<span class=\"_ _249\"> </span></div></td><td class=\"c n x548 y170b w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x549 y170b w348 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">525<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1b4 y170c w349 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">3,829<span class=\"_ _249\"> </span></div></td><td class=\"c n x54a y170c w34a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,864<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs31b\"><table class=\"s w5d h82\" id=\"_645d3f26-2703-4b3f-91d5-7d18e0fc89b9\"><tr><td></td><td class=\"t m0 x1d0 h4 y1818 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1818 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1819 ff2 fs1 fc0 sc0 ls0 ws0\">Amounts recognised in profit and loss<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1819 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1819 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1756 w339 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation expense on right-of-use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x53b y1756 w1a9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x53c y1756 w1bf h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w33a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Interest expense on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x53d y1732 w1df h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x53e y1732 w334 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w33b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expense relating to leases of low value assets &amp; short-term leases<span class=\"_ _249\"> </span></div></td><td class=\"c n x53f y170b w33c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">76<span class=\"_ _249\"> </span></div></td><td class=\"c n x540 y170b w33d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">99<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w33e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Income from sub-leasing right of use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x541 y170c w89 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x542 y170c w33f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(8)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "21. Lease liabilities<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s lease portfolio comprises its principal properties along with certain other fixtures, fittings and equipment. All leases consist of fix<span class=\"_ _6\"></span>ed future payment amounts. The Manor Mill and Heron Mill leases incorporate a break option to provide operational fle<span class=\"_ _6\"></span>xibility; all other leases have fix<span class=\"_ _6\"></span>ed terms. Management consider the likelihood of e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ercising such break options when determining the lease term. Accordingly<span class=\"_ _10\"></span>, the lease term for Manor Mill and Heron Mill were determined to be the full length of the lease, e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>cluding the break option. The Paris and Guangzhou leases are denominated in Euros and R<span class=\"_ _6\"></span>enminbis respectively<span class=\"_ _6\"></span>, e<span class=\"_ _6\"></span>xposing the Group to foreign e<span class=\"_ _6\"></span>xchange risk. Euro lease outflows are met by future Euro cash inflows generated by the business, whilst forward currency contracts are taken out to hedge the R<span class=\"_ _6\"></span>enminbi lease outflows. <table class=\"s w5d h73\" id=\"_990d5a6a-1bfe-407d-baa6-12766826f13c\"><tr><td></td><td class=\"t m0 x1d0 h4 y1814 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1814 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1815 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1815 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1815 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w327 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities less than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x52e y1732 w328 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">821<span class=\"_ _249\"> </span></div></td><td class=\"c n x52f y1732 w329 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">811<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w32a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities greater than one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x379 y170b w1dc h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,601<span class=\"_ _249\"> </span></div></td><td class=\"c n x530 y170b w32b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3,436<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w32c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal discounted lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x531 y170c w32d h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,422<span class=\"_ _249\"> </span></div></td><td class=\"c n x532 y170c w32e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w5d h6e\" id=\"_d1d4f4aa-2627-455d-aae4-f2065bdfd718\"><tr><td></td><td class=\"t m0 x1d0 h4 y1816 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1816 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1817 ff2 fs1 fc0 sc0 ls0 ws0\">Movement in leases in the year<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1817 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1817 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1780 w32f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Balance brought forward<span class=\"_ _249\"> </span></div></td><td class=\"c n x533 y1780 w262 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td><td class=\"c n x1b0 y1780 w330 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,098<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w331 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Repayments<span class=\"_ _249\"> </span></div></td><td class=\"c n x534 y1756 w332 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(1,022)<span class=\"_ _249\"> </span></div></td><td class=\"c n x535 y1756 w333 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,080)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w1de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x37b y1732 w1df h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x536 y1732 w334 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w335 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign ex<span class=\"_ _6\"></span>change revaluation<span class=\"_ _249\"> </span></div></td><td class=\"c n x537 y170b wfa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _249\"> </span></div></td><td class=\"c n x538 y170b w336 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(13)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w337 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Balance carried forward<span class=\"_ _249\"> </span></div></td><td class=\"c n x539 y170c w338 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">3,422<span class=\"_ _249\"> </span></div></td><td class=\"c n x53a y170c w32e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w5d h83\" id=\"_c5f658c5-8518-4da0-a54e-866d7719c66f\"><tr><td></td><td class=\"t m0 x1d0 h4 y181a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y181a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y181b ff2 fs1 fc0 sc0 ls0 ws0\">Contractual undiscounted maturities:<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y181b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y181b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w340 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Within one year<span class=\"_ _249\"> </span></div></td><td class=\"c n x543 y1707 w341 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">999<span class=\"_ _249\"> </span></div></td><td class=\"c n x544 y1707 w342 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,024<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w343 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Greater than one year but less than two years<span class=\"_ _249\"> </span></div></td><td class=\"c n x545 y1756 w1aa h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">823<span class=\"_ _249\"> </span></div></td><td class=\"c n x546 y1756 w74 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">997<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w344 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Greater than two years but less than five years<span class=\"_ _249\"> </span></div></td><td class=\"c n x2c5 y1732 w345 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,007<span class=\"_ _249\"> </span></div></td><td class=\"c n x547 y1732 w346 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">2,318<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w347 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Greater than five years but less than ten years<span class=\"_ _249\"> </span></div></td><td class=\"c n x548 y170b w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x549 y170b w348 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">525<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1b4 y170c w349 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">3,829<span class=\"_ _249\"> </span></div></td><td class=\"c n x54a y170c w34a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,864<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w5d h82\" id=\"_645d3f26-2703-4b3f-91d5-7d18e0fc89b9\"><tr><td></td><td class=\"t m0 x1d0 h4 y1818 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1818 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1819 ff2 fs1 fc0 sc0 ls0 ws0\">Amounts recognised in profit and loss<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1819 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1819 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1756 w339 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation expense on right-of-use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x53b y1756 w1a9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">914<span class=\"_ _249\"> </span></div></td><td class=\"c n x53c y1756 w1bf h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">905<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w33a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Interest expense on lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x53d y1732 w1df h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">200<span class=\"_ _249\"> </span></div></td><td class=\"c n x53e y1732 w334 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">242<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w33b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Expense relating to leases of low value assets &amp; short-term leases<span class=\"_ _249\"> </span></div></td><td class=\"c n x53f y170b w33c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">76<span class=\"_ _249\"> </span></div></td><td class=\"c n x540 y170b w33d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">99<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w33e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Income from sub-leasing right of use assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x541 y170c w89 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _249\"> </span></div></td><td class=\"c n x542 y170c w33f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(8)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Financial assets<span class=\"_ _249\"> </span>The Group held the following financial assets at amortised cost:<span class=\"_ _249\"> </span><table class=\"s w5d h73\" id=\"_a361f07c-46b9-47c2-80c5-c1587a731c08\"><tr><td></td><td class=\"t m0 x1d0 h4 y181e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y181e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y181f ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y181f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y181f ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w359 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equivalents \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x55b y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x55c y1732 w7a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w34b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables \u2013 held at amortised cost<span class=\"_ _249\"> </span></div></td><td class=\"c n x54b y170b w6f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _6\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x54c y170b w68 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x55d y170c w35a h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">29,842<span class=\"_ _249\"> </span></div></td><td class=\"c n x55e y170c w35b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">33,240<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Financial liabilities<span class=\"_ _249\"> </span>The Group held the following financial liabilities, classified as other financial liabilities at amortised cost:<span class=\"_ _249\"> </span><table class=\"s w35c h85\" id=\"_20d71ac3-ad81-494a-a396-2c24e8b46b14\"><tr><td></td><td class=\"t m0 x1d0 h4 y1820 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1820 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1821 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y1821 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1821 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w2f3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x55f y1707 w35d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">22,529<span class=\"_ _249\"> </span></div></td><td class=\"c n x560 y1707 w2f5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">30,363<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w88 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x561 y1731 w35e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">18,<span class=\"_ _10\"></span>174<span class=\"_ _249\"> </span></div></td><td class=\"c n x562 y1731 w35f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">15,<span class=\"_ _6\"></span>151<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w256 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Other payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x563 y1739 w360 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _10\"></span>137<span class=\"_ _249\"> </span></div></td><td class=\"c n x564 y1739 w26a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">5,<span class=\"_ _6\"></span>728<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w8c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x565 y170b w361 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">3,422<span class=\"_ _249\"> </span></div></td><td class=\"c n x566 y170b w32e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,247<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x198 y170c w362 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">49,262<span class=\"_ _249\"> </span></div></td><td class=\"c n x567 y170c w363 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">55,489<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Derivative financial instruments<span class=\"_ _249\"> </span>The Group held the following derivative financial instruments as financial assets/(liabilities), classified as fair value through profit and loss on initial recognition:<span class=\"_ _249\"> </span><table class=\"s w49 h73\" id=\"_5c2dbd62-e069-42ae-8fda-f03e895db776\"><tr><td></td><td class=\"t m0 x1bd h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w364 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 assets<span class=\"_ _249\"> </span></div></td><td class=\"c n x568 y1732 w365 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td><td class=\"c n x569 y1732 w74 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">667<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w366 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Derivative financial instruments \u2013 liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x56a y170b w367 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,828)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56b y170b w368 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(996)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1ce y170c w369 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,<span class=\"_ _6\"></span>781)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56c y170c w36a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(329)<span class=\"_ _249\"> </span></div></td></tr></table>The above items comprise the following under the Group\u2019<span class=\"_ _6\"></span>s hedging instruments:<span class=\"_ _249\"> </span><table class=\"s w49 h7d\" id=\"_c29b3567-9914-4d67-b845-cb250e416b44\"><tr><td></td><td class=\"t m0 x1bd h4 y1824 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x1be h4 y1824 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x1c3 h4 y1825 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x1bf h4 y1825 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x1c0 h4 y1825 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1756 w36b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Foreign currency contracts<span class=\"_ _249\"> </span></div></td><td class=\"c n x56d y1756 w367 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,828)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56e y1756 w36c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(544)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w36d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest rate swaps<span class=\"_ _249\"> </span></div></td><td class=\"c n x56f y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x570 y1732 w36e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">111<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w36f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Interest rate caps<span class=\"_ _249\"> </span></div></td><td class=\"c n x571 y170b w370 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td><td class=\"c n x572 y170b wd5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">104<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x1ce y170c w369 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(1,<span class=\"_ _6\"></span>781)<span class=\"_ _249\"> </span></div></td><td class=\"c n x56c y170c w36a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(329)<span class=\"_ _249\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Forward contracts<span class=\"_ _249\"> </span>The Group mitigates the e<span class=\"_ _6\"></span>xchange rate risk for certain foreign currency trade debtors and creditors by entering into forward currency contracts. At 31 July 2025, the Group was committed to:<span class=\"_ _249\"> </span><table class=\"s w371 h86\" id=\"_ad27918c-f66e-4c63-a5f9-27322f86ad29\"><tr><td></td><td class=\"c n x573 y1826 w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td class=\"c n x574 y1826 w372 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x575 y1827 w8f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Buy<span class=\"_ _249\"> </span></div></td><td class=\"c n x576 y1827 w373 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Sell<span class=\"_ _249\"> </span></div></td><td class=\"c n x577 y1827 w8f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Buy<span class=\"_ _249\"> </span></div></td><td class=\"c n x578 y1827 w373 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Sell<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1738 w374 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">USD$\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x579 y1738 w375 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">59,400<span class=\"_ _249\"> </span></div></td><td class=\"c n x57a y1738 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x57b y1738 w376 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">59,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x57c y1738 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w377 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x57d y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x57e y1731 w378 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">36,500<span class=\"_ _249\"> </span></div></td><td class=\"c n x57f y1731 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x580 y1731 w379 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">34,000<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w37a h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">CAD$\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x581 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x582 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x583 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x584 y1739 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w37b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">PLN\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x585 y17a4 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x586 y17a4 w19e h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1,400<span class=\"_ _249\"> </span></div></td><td class=\"c n x587 y17a4 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x588 y17a4 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w37c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">CNY\u2019000<span class=\"_ _249\"> </span></div></td><td class=\"c n x589 y170c w37d h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,592<span class=\"_ _249\"> </span></div></td><td class=\"c n x58a y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x58b y170c w282 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">4,483<span class=\"_ _249\"> </span></div></td><td class=\"c n x58c y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table>At 31 July 2025 and 2024, all the outstanding USD<span class=\"_ _6\"></span>, EUR, PLN and CAD contracts mature within 12 months of the period end. The CNY contracts, which are held as a partial hedge on a lease commitment, mature by August 2026. The forward currency contracts are measured at fair value using the relevant e<span class=\"_ _6\"></span>xchange rates for GBP:USD<span class=\"_ _6\"></span>, GBP:EUR, GBP:CAD<span class=\"_ _6\"></span>, GBP:PLN and GBP:CNY<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Forward currency contracts are valued using level 2 inputs. The valuations are calculated using the period end forward rates for the relevant currencies, which are observable quoted values at the period end dates. V<span class=\"_ _10\"></span>aluations are determined using the hypothetical derivative method, which values the contracts based upon the changes in the future cash flows, based upon the change in value of the underlying derivative. All of the forward contracts to buy US Dollars and some of those to sell Euros meet the conditions for hedge accounting, as set out in the accounting policies in note 3. The fair value of forward contracts that are effective in offsetting the e<span class=\"_ _6\"></span>xchange rate risk is a liability of \u00a31,<span class=\"_ _10\"></span>728,000 (2024: liability of \u00a3564,000), which has been recognised in other comprehensive income. This will be released to profit or loss at the end of the term of the forward contracts as they e<span class=\"_ _6\"></span>xpire, being \u00a31,<span class=\"_ _10\"></span>728,000 within 12 months (2024: \u00a3564,000 within 12 months). The cash flows in respect of the forward contracts will occur over the course of the ne<span class=\"_ _6\"></span>xt 12 months.<span class=\"_ _249\"> </span>Interest rate swaps and interest rate caps The Group has entered into interest rate swaps and interest rate caps to protect the e<span class=\"_ _6\"></span>xposure to interest rate movements on the various elements of the Group\u2019<span class=\"_ _6\"></span>s banking facility<span class=\"_ _10\"></span>. As at 31 July 2025, protection was in place over an aggregate principal of \u00a313.2m (2024: \u00a38.9m). At 31 July 2025, the Group had net bank borrowings of \u00a30<span class=\"_ _6\"></span>.9m (2024: \u00a31.5m) not subject to interest rate protection. All interest rate swaps meet the conditions for hedge accounting, as set out in the accounting policies in note 3.Interest rate swaps and caps are valued using level 2 inputs. The valuations are based upon the notional value of the swaps and caps, the current available market borrowing rate and the swapped or capped interest rate respectively<span class=\"_ _10\"></span>. The valuations are based upon the current valuation of the present saving or cost of the future cash flow differences, based upon the difference between the respective swapped and capped interest rates contracts and the e<span class=\"_ _6\"></span>xpected interest rate as per the lending agreement. The fair value of variable to fixed interest rate swaps that are effective in offsetting the variable interest rate risk on variable rate debt is \u00a3Nil (2024: \u00a3111,000 asset).  The fair value of the interest rate caps that are effective in offsetting the variable interest rate risk on variable rate debt is an asset of \u00a3Nil (2024: \u00a364,000 asset), which has been recognised in other comprehensive income and will be released to profit or loss over the term of the cap agreements. The agreements e<span class=\"_ _6\"></span>xpire between 2 August 2027 and 1 March 2028. The cash flows in respect of the swaps occur monthly over the effective lifetime of the swaps.<span class=\"_ _249\"> </span>R<span class=\"_ _6\"></span>econciliation of the financial instruments to the Statement of Financial Position<span class=\"_ _249\"> </span><table class=\"s w5d h81\" id=\"_d5e107ce-2a0a-4243-a604-ad477a01808c\"><tr><td></td><td class=\"t m0 x1d0 h4 y1828 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1828 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1829 ff2 fs1 fc0 sc0 ls0 ws0\">Group </td><td class=\"t m0 x18d h4 y1829 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1829 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1739 w2b5 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ad y1739 w2b6 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">25,<span class=\"_ _10\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x4ae y1739 w2b7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">28,507<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w37e h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Prepayments and other receivables not classified as financial instruments<span class=\"_ _249\"> </span></div></td><td class=\"c n x58d y170b w2b9 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">1,000<span class=\"_ _249\"> </span></div></td><td class=\"c n x58e y170b w37f h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">1,203<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w380 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _6\"></span>rade and other receivables (note 17)<span class=\"_ _249\"> </span></div></td><td class=\"c n x58f y170c web h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">26,<span class=\"_ _6\"></span>779<span class=\"_ _249\"> </span></div></td><td class=\"c n x590 y170c w381 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">29,<span class=\"_ _6\"></span>710<span class=\"_ _249\"> </span></div></td></tr></table><table class=\"s w5d h81\" id=\"_f46fd56c-fbb1-45a7-8003-21c638e167a5\"><tr><td></td><td class=\"t m0 x1d0 h4 y182a ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182a ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182b ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x18d h4 y182b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y182b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w81 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x591 y1732 w382 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">27<span class=\"_ _10\"></span>,666<span class=\"_ _249\"> </span></div></td><td class=\"c n x592 y1732 w383 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">36,091<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w384 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Other taxes and social security not classified as financial instruments<span class=\"_ _249\"> </span></div></td><td class=\"c n x593 y170b w2fa h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">2,069<span class=\"_ _249\"> </span></div></td><td class=\"c n x594 y170b w2fb h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">2,993<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w385 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade and other payables (note 18)<span class=\"_ _249\"> </span></div></td><td class=\"c n x595 y170c w386 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">29<span class=\"_ _6\"></span>,<span class=\"_ _6\"></span>735<span class=\"_ _249\"> </span></div></td><td class=\"c n x596 y170c w2fd h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">39,084<span class=\"_ _249\"> </span></div></td></tr></table>The Group\u2019<span class=\"_ _6\"></span>s activities e<span class=\"_ _6\"></span>xpose it to certain financial risks: market risk, credit risk and liquidity risk. The overall risk management programme focuses upon the unpredictability of financial markets and seeks to minimise potential adverse effects on the Group\u2019<span class=\"_ _6\"></span>s financial performance. Risk management is carried out by the Directors, who identify and evaluate financial risks in close cooperation with key members of staff<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>a.  Mark<span class=\"_ _6\"></span>et risk: Market risk is the risk of loss that may arise from changes in mark<span class=\"_ _6\"></span>et factors such   <span class=\"_ _4\"> </span>as interest rates and foreign ex<span class=\"_ _10\"></span>change rates.<span class=\"_ _249\"> </span>b. <span class=\"_ _115\"> </span>Credit risk: Credit risk is the financial loss to the Group if a customer or counterparty to   <span class=\"_ _4\"> </span>financial instruments fails to meet its contractual obligation. Credit risk arises from the Group\u2019<span class=\"_ _6\"></span>s <span class=\"_ _e\"></span>  <span class=\"_ _4\"> </span>cash and cash equivalents and receivables balances. Accordingly<span class=\"_ _6\"></span>, the possibility of material   <span class=\"_ _4\"> </span>loss arising in the event of non-performance by counterparties is considered to be unlikely<span class=\"_ _10\"></span>.   <span class=\"_ _4\"> </span>Cash at bank is held with banks with high-quality e<span class=\"_ _6\"></span>xternal credit rating.<span class=\"_ _249\"> </span>c.  Liquidity risk: Liquidity risk is the risk that the Group will not be able to meet its financial   <span class=\"_ _4\"> </span>obligations as they fall due. This risk relates to the Group\u2019<span class=\"_ _6\"></span>s prudent liquidity risk management   <span class=\"_ _4\"> </span>and implies maintaining sufficient cash. The Directors monitor rolling forecasts of the Group\u2019<span class=\"_ _6\"></span>s   <span class=\"_ _4\"> </span>liquidity and cash and cash equivalents based upon expected cash flow<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Market risk<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s interest-bearing liabilities relate to its variable rate banking facilities. The Group has a policy of maintaining a portion of its banking facilities under the protection of interest rate swaps and caps to ensure the certainty of future interest cash flows and offering protection against market-driven interest rate movements. The Group<span class=\"_ _6\"></span>\u2019s mark<span class=\"_ _6\"></span>et risk relating to foreign currency e<span class=\"_ _6\"></span>xchange rates is commented on below<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Credit risk<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s sales are primarily made with credit terms, e<span class=\"_ _6\"></span>xposing the Group to the risk of non-<span class=\"_ _249\"> </span>payment by customers. The Group has implemented policies that require appropriate credit checks on potential customers before sales are made. The amount of e<span class=\"_ _6\"></span>xposure to any individual counterparty is subject to a limit, which is reassessed regularly by the Board. In addition, the Group maintains a suitable level of credit insurance against its debtor book. Over the course of FY25, on average, over 98% of its trade receivables were insured. Sales to uninsured accounts are monitored closely with weekly forecasts prepared and reviewed with appropriate actions to manage the e<span class=\"_ _6\"></span>xposure to credit risk.<span class=\"_ _249\"> </span>Liquidity risk management<span class=\"_ _249\"> </span>The Group is funded by e<span class=\"_ _6\"></span>xternal banking facilities provided by HSBC. Within these facilities, the Group actively maintains a mixture of long-term and short-term debt finance that is designed to ensure the Group has sufficient available funds for operations and planned e<span class=\"_ _6\"></span>xpansions. Cash flow requirements are monitored by short and long-term forecasts, with headroom against facility limits and banking covenants assessed regularly<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Foreign currency risk management<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s activities e<span class=\"_ _6\"></span>xpose it to the financial risks of changes in foreign currency e<span class=\"_ _6\"></span>xchange rates. The Group\u2019<span class=\"_ _6\"></span>s e<span class=\"_ _6\"></span>xposure to foreign currency risk is partially hedged by virtue of invoicing a proportion of its turnover in US Dollars and Euros. When necessary<span class=\"_ _10\"></span>, the Group uses foreign e<span class=\"_ _6\"></span>xchange forward contracts to further mitigate this e<span class=\"_ _6\"></span>xposure. The following is a note of the financial instruments denominated at each period end in US Dollars:<span class=\"_ _249\"> </span><table class=\"s w387 h87\" id=\"_4c36f986-8a36-4f5c-b638-e061e3af5d70\"><tr><td></td><td class=\"t m0 x1d0 h4 y182c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x597 h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">$\u2019000 </td><td class=\"t m0 x18e h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">$\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1736 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x598 y1736 w388 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,<span class=\"_ _6\"></span>748<span class=\"_ _249\"> </span></div></td><td class=\"c n x599 y1736 w389 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>184<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1737 w38a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1737 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59a y1737 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1780 w38b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Net cash and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x59b y1780 w5b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,469<span class=\"_ _249\"> </span></div></td><td class=\"c n x59c y1780 w224 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,404<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w306 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Import loans<span class=\"_ _249\"> </span></div></td><td class=\"c n x59d y1756 w38c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(6,673)<span class=\"_ _249\"> </span></div></td><td class=\"c n x59e y1756 w38d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,<span class=\"_ _6\"></span>142)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w304 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1732 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59f y1732 w38e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>177<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a0 y170b w38f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(25,684)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a1 y170b w390 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(33,425)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a2 y170c w391 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(16,<span class=\"_ _10\"></span>140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a3 y170c w392 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(18,<span class=\"_ _6\"></span>717)<span class=\"_ _249\"> </span></div></td></tr></table>The effect of a 20% strengthening of Sterling at 31 July 2025 on the foreign denominated financial instruments carried at that date would, all variables held constant, have resulted in an increase to total comprehensive income for the period and an increase to net assets of \u00a31.5m (2024: \u00a31.8m). A 20% weakening of the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change rate, on the same basis, would have resulted in a decrease to total comprehensive income and a decrease to net assets of \u00a32.3m (2024: \u00a32.<span class=\"_ _10\"></span>7m).<span class=\"_ _249\"> </span>The following is a note of the financial instruments denominated at each period end in Euros:<span class=\"_ _249\"> </span><table class=\"s w393 h88\" id=\"_c7ac3c8e-96b9-4a41-a04e-30ea5d8afef2\"><tr><td></td><td class=\"t m0 x1d0 h4 y182e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x597 h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000 </td><td class=\"t m0 x5a4 h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1736 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a5 y1736 w316 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11,039<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a6 y1736 w394 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12,566<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1830 w38a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1830 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59a y1830 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1831 w38b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Net cash and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a7 y1831 w395 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(1,454)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a8 y1831 w396 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(927)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w304 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a9 y1756 w397 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8,<span class=\"_ _10\"></span>786)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5aa y1756 w398 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(9<span class=\"_ _6\"></span>,<span class=\"_ _6\"></span>104)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w2f3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ab y1732 w2fc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(1,096)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ac y1732 w399 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(1,383)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w8c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ad y170b w39a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(165)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ae y170b w39b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(368)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5af y170c w39c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(462)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5b0 y170c w39d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">806<span class=\"_ _249\"> </span></div></td></tr></table>The effect of a 20% strengthening of Sterling at 31 July 2025 on the foreign denominated financial instruments carried at that date would, all variables held constant, have resulted in an increase to total comprehensive income for the period and an increase to net assets of \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m (2024: \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m decrease to net assets). A 20% weakening of the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change rate, on the same basis, would have resulted in a decrease to total comprehensive income and a decrease to net assets of \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m (2024: \u00a30.<span class=\"_ _10\"></span>1m increase to net assets).<span class=\"_ _249\"> </span>The Directors have shown a sensitivity movement of 20% as, due to the current uncertainty given the current economic climate, this is deemed to be the largest potential movement in currency that could occur in the near future. Financial instruments denominated in Canadian Dollars and Polish Zloty are not significant and therefore do not pose a significant foreign e<span class=\"_ _6\"></span>xchange e<span class=\"_ _6\"></span>xposure.<span class=\"_ _249\"> </span>Interest rate risk management<span class=\"_ _249\"> </span>Interest rate risk is the risk of increased costs arising from movements in interest rates impacting the Group\u2019<span class=\"_ _6\"></span>s liabilities. Interest on financial instruments is classified as fix<span class=\"_ _6\"></span>ed rate if interest resets on the instruments are less frequent than once every 12 months. Interest on financial instruments is classified as variable rate if interest resets on the instruments occur every 12 months or more frequently<span class=\"_ _10\"></span>. All of the Group\u2019<span class=\"_ _6\"></span>s bank borrowings are variable rate. The Group is e<span class=\"_ _6\"></span>xposed to cash flow interest rate risk on its bank overdrafts, revolving credit facility<span class=\"_ _10\"></span>, invoice discounting and import loans to the e<span class=\"_ _6\"></span>xtent that they are used. The Group has interest rate caps to mitigate the exposure of interest rate movements as described above. The Group\u2019<span class=\"_ _6\"></span>s interest-bearing financial assets and liabilities at the balance sheet date were as follows:<span class=\"_ _249\"> </span><table class=\"s w49 h89\" id=\"_ab86c743-9966-49d0-9e3b-05b872ee7832\"><tr><td></td><td></td><td class=\"c n x5b1 y1832 w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x5b2 y1832 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x5b3 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">Fixed </td><td class=\"t m0 x5b4 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ariable </td><td class=\"t m0 x5b5 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x5b6 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">Fixed </td><td class=\"t m0 x5b7 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ariable </td><td class=\"t m0 x457 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x1c3 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x5b8 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x5b9 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5ba h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5bb h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5bc h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1c0 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w78 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equivalents<span class=\"_ _249\"> </span></div></td><td class=\"c n x5bd y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5be y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x5bf y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c0 y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c1 y1732 w151 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c2 y1732 w39f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c3 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c4 y170b w3a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,234)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c5 y170b w3a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,234)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c6 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c7 y170b w3a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,224)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c8 y170b w3a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,224)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5c9 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ca y170c w3a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(14,<span class=\"_ _10\"></span>171)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cb y170c w3a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(14,<span class=\"_ _10\"></span>171)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cc y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cd y170c w3a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(10,491)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ce y170c w3a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(10,491)<span class=\"_ _249\"> </span></div></td></tr></table>The Group considers that a 100 basis points movement in interest rates is a reasonable measure of volatility<span class=\"_ _10\"></span>. The effect on profit before tax of a 100 basis points increase in interest rates on the variable rate balances as at 31 July 2025 would be a reduction of \u00a383,000 (31 July 2024: \u00a365,000 reduction). The effect on profit before tax of a 100 basis points decrease in interest rates on the variable rate balances as at 31 July 2025 would be an increase of \u00a3163,000 (31 July 2024: \u00a3101,000 increase). Capital risk management<span class=\"_ _249\"> </span>The Group is funded by equity and loans. The Group\u2019<span class=\"_ _6\"></span>s objective when managing capital is to maintain adequate financial fle<span class=\"_ _6\"></span>xibility to preserve its ability to meet financial obligations, both current and long term. The capital structure of the Group is managed and adjusted to reflect changes in economic conditions. The Group funds its e<span class=\"_ _6\"></span>xpenditure on commitments from existing cash and cash equivalent balances, primarily received from e<span class=\"_ _6\"></span>xisting bank facilities and profits generated. There are no e<span class=\"_ _6\"></span>xternally imposed capital requirements. Financing decisions are made based upon forecasts of the e<span class=\"_ _6\"></span>xpected timing and level of capital and operating expenditure required to meet the Group\u2019<span class=\"_ _6\"></span>s commitments and development plans.<span class=\"_ _249\"> </span>Fair value estimation<span class=\"_ _249\"> </span>The carrying value less impairment provision of trade receivables and payables are assumed to appro<span class=\"_ _6\"></span>ximate to their fair values because of the short-term nature of such assets and the effect of discounting liabilities is negligible. The Group is e<span class=\"_ _6\"></span>xposed to the risks that arise from its financial instruments. The policies for managing those risks and the methods to measure them are described earlier in this note.<span class=\"_ _249\"> </span>Maturity of financial assets and liabilities<span class=\"_ _249\"> </span>All of the Group\u2019<span class=\"_ _6\"></span>s non-derivative financial liabilities and its financial assets at the reporting date are either payable or receivable within one year<span class=\"_ _10\"></span>, e<span class=\"_ _6\"></span>xcept for lease liabilities as disclosed in note 21.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Market risk<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s interest-bearing liabilities relate to its variable rate banking facilities. The Group has a policy of maintaining a portion of its banking facilities under the protection of interest rate swaps and caps to ensure the certainty of future interest cash flows and offering protection against market-driven interest rate movements. The Group<span class=\"_ _6\"></span>\u2019s mark<span class=\"_ _6\"></span>et risk relating to foreign currency e<span class=\"_ _6\"></span>xchange rates is commented on below<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>Foreign currency risk management<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s activities e<span class=\"_ _6\"></span>xpose it to the financial risks of changes in foreign currency e<span class=\"_ _6\"></span>xchange rates. The Group\u2019<span class=\"_ _6\"></span>s e<span class=\"_ _6\"></span>xposure to foreign currency risk is partially hedged by virtue of invoicing a proportion of its turnover in US Dollars and Euros. When necessary<span class=\"_ _10\"></span>, the Group uses foreign e<span class=\"_ _6\"></span>xchange forward contracts to further mitigate this e<span class=\"_ _6\"></span>xposure. The following is a note of the financial instruments denominated at each period end in US Dollars:<span class=\"_ _249\"> </span><table class=\"s w387 h87\" id=\"_4c36f986-8a36-4f5c-b638-e061e3af5d70\"><tr><td></td><td class=\"t m0 x1d0 h4 y182c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x597 h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">$\u2019000 </td><td class=\"t m0 x18e h4 y182d ff2 fs1 fc0 sc0 ls0 ws0\">$\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1736 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x598 y1736 w388 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">8,<span class=\"_ _6\"></span>748<span class=\"_ _249\"> </span></div></td><td class=\"c n x599 y1736 w389 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">9,<span class=\"_ _10\"></span>184<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1737 w38a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1737 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59a y1737 w24c h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">85<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1780 w38b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Net cash and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x59b y1780 w5b h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">7<span class=\"_ _10\"></span>,469<span class=\"_ _249\"> </span></div></td><td class=\"c n x59c y1780 w224 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">5,404<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w306 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Import loans<span class=\"_ _249\"> </span></div></td><td class=\"c n x59d y1756 w38c h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(6,673)<span class=\"_ _249\"> </span></div></td><td class=\"c n x59e y1756 w38d h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2,<span class=\"_ _6\"></span>142)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w304 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1732 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59f y1732 w38e h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _6\"></span>177<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w2f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a0 y170b w38f h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(25,684)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a1 y170b w390 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(33,425)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a2 y170c w391 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(16,<span class=\"_ _10\"></span>140)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a3 y170c w392 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(18,<span class=\"_ _6\"></span>717)<span class=\"_ _249\"> </span></div></td></tr></table>The effect of a 20% strengthening of Sterling at 31 July 2025 on the foreign denominated financial instruments carried at that date would, all variables held constant, have resulted in an increase to total comprehensive income for the period and an increase to net assets of \u00a31.5m (2024: \u00a31.8m). A 20% weakening of the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change rate, on the same basis, would have resulted in a decrease to total comprehensive income and a decrease to net assets of \u00a32.3m (2024: \u00a32.<span class=\"_ _10\"></span>7m).<span class=\"_ _249\"> </span>The following is a note of the financial instruments denominated at each period end in Euros:<span class=\"_ _249\"> </span><table class=\"s w393 h88\" id=\"_c7ac3c8e-96b9-4a41-a04e-30ea5d8afef2\"><tr><td></td><td class=\"t m0 x1d0 h4 y182e ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y182e ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x597 h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000 </td><td class=\"t m0 x5a4 h4 y182f ff2 fs1 fc0 sc0 ls0 ws0\">\u20ac\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1736 w2b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a5 y1736 w316 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">11,039<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a6 y1736 w394 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12,566<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1830 w38a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other receivables<span class=\"_ _249\"> </span></div></td><td class=\"c n x1ca y1830 w77 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x59a y1830 w72 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">22<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1831 w38b h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Net cash and overdrafts<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a7 y1831 w395 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(1,454)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a8 y1831 w396 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(927)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w304 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Invoice discounting<span class=\"_ _249\"> </span></div></td><td class=\"c n x5a9 y1756 w397 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(8,<span class=\"_ _10\"></span>786)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5aa y1756 w398 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(9<span class=\"_ _6\"></span>,<span class=\"_ _6\"></span>104)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w2f3 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>rade payables<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ab y1732 w2fc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(1,096)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ac y1732 w399 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(1,383)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w8c h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ad y170b w39a h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(165)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ae y170b w39b h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">(368)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5af y170c w39c h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">(462)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5b0 y170c w39d h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">806<span class=\"_ _249\"> </span></div></td></tr></table>The effect of a 20% strengthening of Sterling at 31 July 2025 on the foreign denominated financial instruments carried at that date would, all variables held constant, have resulted in an increase to total comprehensive income for the period and an increase to net assets of \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m (2024: \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m decrease to net assets). A 20% weakening of the e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>change rate, on the same basis, would have resulted in a decrease to total comprehensive income and a decrease to net assets of \u00a30<span class=\"_ _6\"></span>.<span class=\"_ _10\"></span>1m (2024: \u00a30.<span class=\"_ _10\"></span>1m increase to net assets).<span class=\"_ _249\"> </span>The Directors have shown a sensitivity movement of 20% as, due to the current uncertainty given the current economic climate, this is deemed to be the largest potential movement in currency that could occur in the near future. Financial instruments denominated in Canadian Dollars and Polish Zloty are not significant and therefore do not pose a significant foreign e<span class=\"_ _6\"></span>xchange e<span class=\"_ _6\"></span>xposure.<span class=\"_ _249\"> </span>Interest rate risk management<span class=\"_ _249\"> </span>Interest rate risk is the risk of increased costs arising from movements in interest rates impacting the Group\u2019<span class=\"_ _6\"></span>s liabilities. Interest on financial instruments is classified as fix<span class=\"_ _6\"></span>ed rate if interest resets on the instruments are less frequent than once every 12 months. Interest on financial instruments is classified as variable rate if interest resets on the instruments occur every 12 months or more frequently<span class=\"_ _10\"></span>. All of the Group\u2019<span class=\"_ _6\"></span>s bank borrowings are variable rate. The Group is e<span class=\"_ _6\"></span>xposed to cash flow interest rate risk on its bank overdrafts, revolving credit facility<span class=\"_ _10\"></span>, invoice discounting and import loans to the e<span class=\"_ _6\"></span>xtent that they are used. The Group has interest rate caps to mitigate the exposure of interest rate movements as described above. The Group\u2019<span class=\"_ _6\"></span>s interest-bearing financial assets and liabilities at the balance sheet date were as follows:<span class=\"_ _249\"> </span><table class=\"s w49 h89\" id=\"_ab86c743-9966-49d0-9e3b-05b872ee7832\"><tr><td></td><td></td><td class=\"c n x5b1 y1832 w232 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _249\"> </span></div></td><td></td><td></td><td class=\"c n x5b2 y1832 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _249\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x5b3 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">Fixed </td><td class=\"t m0 x5b4 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ariable </td><td class=\"t m0 x5b5 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td><td class=\"t m0 x5b6 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">Fixed </td><td class=\"t m0 x5b7 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>ariable </td><td class=\"t m0 x457 h4 y1833 ff2 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>otal </td></tr><tr><td class=\"t m0 x1c3 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"_ _249\"> </span></td><td class=\"t m0 x5b8 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x5b9 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5ba h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5bb h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5bc h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x1c0 h4 y1834 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w78 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equivalents<span class=\"_ _249\"> </span></div></td><td class=\"c n x5bd y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5be y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x5bf y1732 w79 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">4,063<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c0 y1732 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c1 y1732 w151 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c2 y1732 w39f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4,<span class=\"_ _6\"></span>733<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3a0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Bank borrowings<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c3 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c4 y170b w3a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,234)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c5 y170b w3a1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(18,234)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c6 y170b w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c7 y170b w3a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,224)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5c8 y170b w3a2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(15,224)<span class=\"_ _249\"> </span></div></td></tr><tr><td></td><td class=\"c n x5c9 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ca y170c w3a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(14,<span class=\"_ _10\"></span>171)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cb y170c w3a3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(14,<span class=\"_ _10\"></span>171)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cc y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5cd y170c w3a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(10,491)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ce y170c w3a4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(10,491)<span class=\"_ _249\"> </span></div></td></tr></table>The Group considers that a 100 basis points movement in interest rates is a reasonable measure of volatility<span class=\"_ _10\"></span>. The effect on profit before tax of a 100 basis points increase in interest rates on the variable rate balances as at 31 July 2025 would be a reduction of \u00a383,000 (31 July 2024: \u00a365,000 reduction). The effect on profit before tax of a 100 basis points decrease in interest rates on the variable rate balances as at 31 July 2025 would be an increase of \u00a3163,000 (31 July 2024: \u00a3101,000 increase). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Credit risk<span class=\"_ _249\"> </span>The Group\u2019<span class=\"_ _6\"></span>s sales are primarily made with credit terms, e<span class=\"_ _6\"></span>xposing the Group to the risk of non-<span class=\"_ _249\"> </span>payment by customers. The Group has implemented policies that require appropriate credit checks on potential customers before sales are made. The amount of e<span class=\"_ _6\"></span>xposure to any individual counterparty is subject to a limit, which is reassessed regularly by the Board. In addition, the Group maintains a suitable level of credit insurance against its debtor book. Over the course of FY25, on average, over 98% of its trade receivables were insured. Sales to uninsured accounts are monitored closely with weekly forecasts prepared and reviewed with appropriate actions to manage the e<span class=\"_ _6\"></span>xposure to credit risk.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Liquidity risk management<span class=\"_ _249\"> </span>The Group is funded by e<span class=\"_ _6\"></span>xternal banking facilities provided by HSBC. Within these facilities, the Group actively maintains a mixture of long-term and short-term debt finance that is designed to ensure the Group has sufficient available funds for operations and planned e<span class=\"_ _6\"></span>xpansions. Cash flow requirements are monitored by short and long-term forecasts, with headroom against facility limits and banking covenants assessed regularly<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Capital risk management<span class=\"_ _249\"> </span>The Group is funded by equity and loans. The Group\u2019<span class=\"_ _6\"></span>s objective when managing capital is to maintain adequate financial fle<span class=\"_ _6\"></span>xibility to preserve its ability to meet financial obligations, both current and long term. The capital structure of the Group is managed and adjusted to reflect changes in economic conditions. The Group funds its e<span class=\"_ _6\"></span>xpenditure on commitments from existing cash and cash equivalent balances, primarily received from e<span class=\"_ _6\"></span>xisting bank facilities and profits generated. There are no e<span class=\"_ _6\"></span>xternally imposed capital requirements. Financing decisions are made based upon forecasts of the e<span class=\"_ _6\"></span>xpected timing and level of capital and operating expenditure required to meet the Group\u2019<span class=\"_ _6\"></span>s commitments and development plans.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Fair value estimation<span class=\"_ _249\"> </span>The carrying value less impairment provision of trade receivables and payables are assumed to appro<span class=\"_ _6\"></span>ximate to their fair values because of the short-term nature of such assets and the effect of discounting liabilities is negligible. The Group is e<span class=\"_ _6\"></span>xposed to the risks that arise from its financial instruments. The policies for managing those risks and the methods to measure them are described earlier in this note.<span class=\"_ _249\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs3c0\">23. Share capital &amp; reserves<span class=\"_ _249\"> </span></div><div class=\"gs3c1\"><table class=\"s w3a5 h73\" id=\"_6ae6d38e-bf1b-44f5-9c78-0edc77a05913\"><tr><td></td><td class=\"t m0 x34d h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x34e h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td><td class=\"t m0 x34f h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">Allotted, called up and fully paid<span class=\"_ _249\"> </span></td><td class=\"t m0 x350 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x351 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5cf h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">No. of shares<span class=\"_ _249\"> </span></td><td class=\"t m0 x5d0 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">No. of shares<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d1 y1732 we4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">221<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d2 y1732 wc0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">223<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d3 y1732 w3a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">88,628,572<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d4 y1732 w3a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">89,312,457<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share buy-backs<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d5 y170b w3aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d6 y170b we0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d7 y170b w3ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(2,298,440)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d8 y170b w3ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(683,885)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d9 y170c wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">216<span class=\"_ _249\"> </span></div></td><td class=\"c n x5da y170c wa9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">221<span class=\"_ _249\"> </span></div></td><td class=\"c n x5db y170c w3ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">86,330,<span class=\"_ _10\"></span>132<span class=\"_ _249\"> </span></div></td><td class=\"c n x5dc y170c w3af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88,628,572<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c2\">The 0<span class=\"_ _6\"></span>.25p Ordinary Shares carry rights to dividends and other distributions from the Company<span class=\"_ _6\"></span>, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c3\">as well as carrying voting rights. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c4\">Following approval at the General Meeting on 2 May 2024, the Company commenced a share </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c5\">buy-back programme. During the year<span class=\"_ _10\"></span>, the Company purchased 2,298,440 Ordinary Shares of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c6\">0<span class=\"_ _6\"></span>.25p each (2024: 683,885 Ordinary Shares of 0.25 each) at a total cost of \u00a32.3m (2024: \u00a31.0m), </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c7\">including costs of \u00a323,000 (2024:\u00a310<span class=\"_ _6\"></span>,000). The average price paid for these repurchased shares </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c8\">was 99 pence per share (2024: 145 pence per share). The repurchased shares were cancelled </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3c9\">during the year<span class=\"_ _10\"></span>. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3ca\">Capital redemption reserve:<span class=\"ff1\"> The nominal value of shares bought back by the Company<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3cb\">Share premium:<span class=\"ff1\"> Consideration received for shares issued above their nominal value net of </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3cc\">transaction costs.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3cd\">EBT reserve:<span class=\"ff1\"> The cost of shares repurchased and still held at the end of the reporting period by </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ce\">the UPGS EBT<span class=\"_ _e\"></span>.<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3cf\">Share-based payment reserve:<span class=\"ff1\"> The cumulative share-based payment e<span class=\"_ _6\"></span>xpense.<span class=\"_ _249\"> </span></span></div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3d0\">Hedging reserve:<span class=\"ff1\"> Gains and losses arising on forward currency contracts and on fix<span class=\"_ _6\"></span>ed to floating </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d1\">interest rate swaps that have been designated as hedges for hedge accounting purposes.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "23. Share capital &amp; reserves<span class=\"_ _249\"> </span><table class=\"s w3a5 h73\" id=\"_6ae6d38e-bf1b-44f5-9c78-0edc77a05913\"><tr><td></td><td class=\"t m0 x34d h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x34e h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td><td class=\"t m0 x34f h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">Allotted, called up and fully paid<span class=\"_ _249\"> </span></td><td class=\"t m0 x350 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x351 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5cf h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">No. of shares<span class=\"_ _249\"> </span></td><td class=\"t m0 x5d0 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">No. of shares<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d1 y1732 we4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">221<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d2 y1732 wc0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">223<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d3 y1732 w3a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">88,628,572<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d4 y1732 w3a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">89,312,457<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share buy-backs<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d5 y170b w3aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d6 y170b we0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d7 y170b w3ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(2,298,440)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d8 y170b w3ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(683,885)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d9 y170c wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">216<span class=\"_ _249\"> </span></div></td><td class=\"c n x5da y170c wa9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">221<span class=\"_ _249\"> </span></div></td><td class=\"c n x5db y170c w3ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">86,330,<span class=\"_ _10\"></span>132<span class=\"_ _249\"> </span></div></td><td class=\"c n x5dc y170c w3af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88,628,572<span class=\"_ _249\"> </span></div></td></tr></table>The 0<span class=\"_ _6\"></span>.25p Ordinary Shares carry rights to dividends and other distributions from the Company<span class=\"_ _6\"></span>, as well as carrying voting rights. Following approval at the General Meeting on 2 May 2024, the Company commenced a share buy-back programme. During the year<span class=\"_ _10\"></span>, the Company purchased 2,298,440 Ordinary Shares of 0<span class=\"_ _6\"></span>.25p each (2024: 683,885 Ordinary Shares of 0.25 each) at a total cost of \u00a32.3m (2024: \u00a31.0m), including costs of \u00a323,000 (2024:\u00a310<span class=\"_ _6\"></span>,000). The average price paid for these repurchased shares was 99 pence per share (2024: 145 pence per share). The repurchased shares were cancelled during the year<span class=\"_ _10\"></span>. Capital redemption reserve:<span class=\"ff1\"> The nominal value of shares bought back by the Company<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></span>Share premium:<span class=\"ff1\"> Consideration received for shares issued above their nominal value net of </span>transaction costs.<span class=\"_ _249\"> </span>EBT reserve:<span class=\"ff1\"> The cost of shares repurchased and still held at the end of the reporting period by </span>the UPGS EBT<span class=\"_ _e\"></span>.<span class=\"_ _249\"> </span>Share-based payment reserve:<span class=\"ff1\"> The cumulative share-based payment e<span class=\"_ _6\"></span>xpense.<span class=\"_ _249\"> </span></span>Hedging reserve:<span class=\"ff1\"> Gains and losses arising on forward currency contracts and on fix<span class=\"_ _6\"></span>ed to floating </span>interest rate swaps that have been designated as hedges for hedge accounting purposes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "23. Share capital &amp; reserves<span class=\"_ _249\"> </span><table class=\"s w3a5 h73\" id=\"_6ae6d38e-bf1b-44f5-9c78-0edc77a05913\"><tr><td></td><td class=\"t m0 x34d h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x34e h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td><td class=\"t m0 x34f h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1835 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x19a h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">Allotted, called up and fully paid<span class=\"_ _249\"> </span></td><td class=\"t m0 x350 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x351 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td><td class=\"t m0 x5cf h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">No. of shares<span class=\"_ _249\"> </span></td><td class=\"t m0 x5d0 h4 y1836 ff2 fs1 fc0 sc0 ls0 ws0\">No. of shares<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3a6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 August<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d1 y1732 we4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">221<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d2 y1732 wc0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">223<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d3 y1732 w3a7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">88,628,572<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d4 y1732 w3a8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">89,312,457<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3a9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share buy-backs<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d5 y170b w3aa h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(5)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d6 y170b we0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d7 y170b w3ab h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(2,298,440)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d8 y170b w3ac h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(683,885)<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 July<span class=\"_ _249\"> </span></div></td><td class=\"c n x5d9 y170c wfd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">216<span class=\"_ _249\"> </span></div></td><td class=\"c n x5da y170c wa9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">221<span class=\"_ _249\"> </span></div></td><td class=\"c n x5db y170c w3ae h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">86,330,<span class=\"_ _10\"></span>132<span class=\"_ _249\"> </span></div></td><td class=\"c n x5dc y170c w3af h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">88,628,572<span class=\"_ _249\"> </span></div></td></tr></table>The 0<span class=\"_ _6\"></span>.25p Ordinary Shares carry rights to dividends and other distributions from the Company<span class=\"_ _6\"></span>, as well as carrying voting rights. Following approval at the General Meeting on 2 May 2024, the Company commenced a share buy-back programme. During the year<span class=\"_ _10\"></span>, the Company purchased 2,298,440 Ordinary Shares of 0<span class=\"_ _6\"></span>.25p each (2024: 683,885 Ordinary Shares of 0.25 each) at a total cost of \u00a32.3m (2024: \u00a31.0m), including costs of \u00a323,000 (2024:\u00a310<span class=\"_ _6\"></span>,000). The average price paid for these repurchased shares was 99 pence per share (2024: 145 pence per share). The repurchased shares were cancelled during the year<span class=\"_ _10\"></span>. Capital redemption reserve:<span class=\"ff1\"> The nominal value of shares bought back by the Company<span class=\"_ _10\"></span>.<span class=\"_ _249\"> </span></span>Share premium:<span class=\"ff1\"> Consideration received for shares issued above their nominal value net of </span>transaction costs.<span class=\"_ _249\"> </span>EBT reserve:<span class=\"ff1\"> The cost of shares repurchased and still held at the end of the reporting period by </span>the UPGS EBT<span class=\"_ _e\"></span>.<span class=\"_ _249\"> </span>Share-based payment reserve:<span class=\"ff1\"> The cumulative share-based payment e<span class=\"_ _6\"></span>xpense.<span class=\"_ _249\"> </span></span>Hedging reserve:<span class=\"ff1\"> Gains and losses arising on forward currency contracts and on fix<span class=\"_ _6\"></span>ed to floating </span>interest rate swaps that have been designated as hedges for hedge accounting purposes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs3d3\">24. Share-based payments<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d4\">The Company has established a number of different long-term incentive plans in the form of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d5\">an equity-settled share option schemes. Awards are granted and approved at the discretion </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d6\">of the R<span class=\"_ _6\"></span>emuneration Committee. Further details of these schemes are set out in the Directors\u2019 </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d7\">R<span class=\"_ _6\"></span>emuneration Report. Currently<span class=\"_ _10\"></span>, 129 (2024: 118) members of staff hold options for shares in the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d8\">Company under the scheme. The share-based payments e<span class=\"_ _6\"></span>xpense recognised in respect of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3d9\">employee services received during the year was \u00a316,000 (2024: \u00a3137<span class=\"_ _e\"></span>,000). </div><div class=\"gs3da\"><table class=\"s w3b0 h8a\" id=\"_dac74318-0d15-4ee0-9a3b-939444d9981b\"><tr><td></td><td></td><td class=\"t m0 x5dd h4 y1837 ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td><td></td><td class=\"t m0 x5de h4 y1837 ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td></tr><tr><td></td><td></td><td class=\"t m0 x34e h4 y1838 ff2 fs1 fc0 sc0 ls0 ws0\">average </td><td></td><td class=\"t m0 x5df h4 y1838 ff2 fs1 fc0 sc0 ls0 ws0\">average </td></tr><tr><td class=\"c n x190 y1839 w3b1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Sharesave scheme (SA<span class=\"_ _10\"></span>YE)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e0 y1839 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025</div></td><td class=\"c n x5e1 y1839 w3b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e2 y1839 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024</div></td><td class=\"t m0 x5e3 h4 y183a ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1737 w3b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding at the beginning of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e4 y1737 w3b4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">806,628<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e5 y1737 w3b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a31.09<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e6 y1737 w3b6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">882,215<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e7 y1737 w3b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.91<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w3b8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Granted during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e8 y1707 w3b9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,<span class=\"_ _10\"></span>182,<span class=\"_ _6\"></span>126<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e9 y1707 w3b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.51<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ea y1707 w3ba h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">553,532<span class=\"_ _249\"> </span></div></td><td class=\"c n x5eb y1707 w3bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a31.05<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w3bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lapsed during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ec y1731 w3bd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(580,859)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ed y1731 w3be h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a31.<span class=\"_ _10\"></span>12<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ee y1731 w3bf h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(136,<span class=\"_ _6\"></span>159)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ef y1731 w3c0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a31.<span class=\"_ _10\"></span>14<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w3c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Exercised during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f0 y1739 w3c2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(7<span class=\"_ _10\"></span>,639)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f1 y1739 w3c3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a31.<span class=\"_ _10\"></span>10<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f2 y1739 w3c4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(492,960)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f3 y1739 w3c5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.<span class=\"_ _10\"></span>70<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y17a4 w3c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding at the end of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f4 y17a4 w3c7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">1,400,256<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f5 y17a4 w3b5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.61<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f6 y17a4 w3c8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">806,628<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f7 y17a4 w3b7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a31.09<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3c9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Exercisable at the end of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f8 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f9 y170c w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5fa y170c w3ca h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">18,023<span class=\"_ _249\"> </span></div></td><td class=\"c n x5fb y170c w3cb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.<span class=\"_ _10\"></span>74<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs3db\"><table class=\"s w3cc h8b\" id=\"_19187183-3fac-435f-9d30-8c90844a0841\"><tr><td></td><td></td><td class=\"t m0 x5dd h4 y183b ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td><td></td><td class=\"t m0 x5de h4 y183b ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td></tr><tr><td></td><td></td><td class=\"t m0 x34e h4 y183c ff2 fs1 fc0 sc0 ls0 ws0\">average </td><td></td><td class=\"t m0 x5df h4 y183c ff2 fs1 fc0 sc0 ls0 ws0\">average </td></tr><tr><td class=\"c n x190 y1777 w3cd h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Performance share plan (PSP)<span class=\"_ _249\"> </span></div></td><td class=\"c n x5fc y1777 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025</div></td><td class=\"c n x5e1 y1777 w3b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e2 y1777 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024</div></td><td class=\"t m0 x5e3 h4 y183d ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1707 w3b3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding at the beginning of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5fd y1707 w3ce h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">791,428<span class=\"_ _249\"> </span></div></td><td class=\"c n x5fe y1707 w3cf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x5ff y1707 w3d0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">1,339,687<span class=\"_ _249\"> </span></div></td><td class=\"c n x600 y1707 w3d1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1731 w3bc h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lapsed during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x601 y1731 w3d2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(32,972)<span class=\"_ _249\"> </span></div></td><td class=\"c n x602 y1731 w3cf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x603 y1731 w3d3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(145,220)<span class=\"_ _249\"> </span></div></td><td class=\"c n x604 y1731 w3d1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1739 w3c1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Exercised during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x605 y1739 w3d4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">(71,<span class=\"_ _10\"></span>174)<span class=\"_ _249\"> </span></div></td><td class=\"c n x606 y1739 w3cf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x607 y1739 w3d5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">(403,039)<span class=\"_ _249\"> </span></div></td><td class=\"c n x608 y1739 w3d1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding at the end of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x609 y170b w3d6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">687<span class=\"_ _10\"></span>,282<span class=\"_ _249\"> </span></div></td><td class=\"c n x60a y170b w279 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x60b y170b w3d7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">791,428<span class=\"_ _249\"> </span></div></td><td class=\"c n x60c y170b w3d1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3c9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Exercisable at the end of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x60d y170c w3d8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">166,482<span class=\"_ _249\"> </span></div></td><td class=\"c n x60e y170c w3cf h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x60f y170c w3d9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">38,535<span class=\"_ _249\"> </span></div></td><td class=\"c n x610 y170c w3d1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"gs3dc\"><table class=\"s w3da h8c\" id=\"_982823f9-8e75-4dae-95cc-b58260baeebf\"><tr><td></td><td></td><td class=\"t m0 x5dd h4 y183e ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td><td></td><td class=\"t m0 x5de h4 y183e ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td></tr><tr><td></td><td></td><td class=\"t m0 x34e h4 y183f ff2 fs1 fc0 sc0 ls0 ws0\">average </td><td></td><td class=\"t m0 x5df h4 y183f ff2 fs1 fc0 sc0 ls0 ws0\">average </td></tr><tr><td class=\"c n x190 y1840 w3db h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Deferred share award (DSA)<span class=\"_ _249\"> </span></div></td><td class=\"c n x611 y1840 w2bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025</div></td><td class=\"c n x5e1 y1840 w3b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></div></td><td class=\"c n x5e2 y1840 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024</div></td><td class=\"t m0 x5e3 h4 y1841 ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3b8 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Granted during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x612 y1732 w3dc h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">119<span class=\"_ _6\"></span>,554<span class=\"_ _249\"> </span></div></td><td class=\"c n x613 y1732 w3d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x614 y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x615 y1732 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3c6 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding at the end of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x616 y170b w3dd h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">119,554<span class=\"_ _249\"> </span></div></td><td class=\"c n x617 y170b w3d1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x618 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x619 y170b w77 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3c9 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Exercisable at the end of the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f8 y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff2 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x5f9 y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x61a y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x61b y170c w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3dd\">The fair value of the SA<span class=\"_ _10\"></span>YE and PSP options granted is estimated at the date of grant using a Black-<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3de\">Scholes model, after taking into account the terms and conditions upon which they were granted. </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3df\">For options outstanding at the end of the period the range of e<span class=\"_ _6\"></span>xercise prices was 0<span class=\"_ _6\"></span>.25p\u2013120p </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3e0\">(2024: 0<span class=\"_ _6\"></span>.25p\u2013120p), and the weighted average remaining contractual life was 3.8 years (2024: 4.2 </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3e1\">years). The fair value of options granted during the year was \u00a3573,000 (2024: \u00a3250<span class=\"_ _6\"></span>,000). </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3e2\">The Black-Scholes pricing model is applied on the granting dates of options. </div><div class=\"t m0 h6 ff2 fs3 fc0 sc0 ls0 ws0 gs3e4\">Black-Scholes option pricing model<span class=\"_ _249\"> </span></div><div class=\"gs3e5\"><table class=\"s wa5 h8d\" id=\"_36ab251f-f1ad-4b63-9c1f-34c358d07ac2\"><tr><td></td><td class=\"t m0 x61c h4 y1842 ff2 fs1 fc0 sc0 ls0 ws0\">DSA 2024 </td><td class=\"t m0 x61d h4 y1842 ff2 fs1 fc0 sc0 ls0 ws0\">SA<span class=\"_ _10\"></span>YE 2025 </td></tr><tr><td></td><td class=\"t m0 x61e h4 y1843 ff2 fs1 fc0 sc0 ls0 ws0\">27 Nov 2024<span class=\"_ _249\"> </span></td><td class=\"t m0 x61f h4 y1843 ff2 fs1 fc0 sc0 ls0 ws0\">4 Dec 2023<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1755 w3de h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Closing share price<span class=\"_ _249\"> </span></div></td><td class=\"c n x620 y1755 w36a h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a31.23<span class=\"_ _249\"> </span></div></td><td class=\"c n x621 y1755 w3df h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.64<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1707 w3e0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Exercise price<span class=\"_ _249\"> </span></div></td><td class=\"c n x622 y1707 w3e1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30<span class=\"_ _6\"></span>.00<span class=\"_ _249\"> </span></div></td><td class=\"c n x623 y1707 w3bb h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a30.51<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1756 w3e2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Risk-free interest rate<span class=\"_ _249\"> </span></div></td><td class=\"c n x624 y1756 w11f h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4.<span class=\"_ _6\"></span>75%<span class=\"_ _249\"> </span></div></td><td class=\"c n x625 y1756 w3e3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3.90%<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1732 w3e4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Expected life of option (years)<span class=\"_ _249\"> </span></div></td><td class=\"c n x626 y1732 w112 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">4<span class=\"_ _249\"> </span></div></td><td class=\"c n x627 y1732 w3e5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">3<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w3e6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">V<span class=\"_ _6\"></span>olatility<span class=\"_ _249\"> </span></div></td><td class=\"c n x628 y170b w3e7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">35.80%<span class=\"_ _249\"> </span></div></td><td class=\"c n x629 y170b w3e8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">42.35%<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3e9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Dividend yield<span class=\"_ _249\"> </span></div></td><td class=\"c n x62a y170c w3ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12%<span class=\"_ _249\"> </span></div></td><td class=\"c n x62b y170c w3ea h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">12%<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3e6\">The 2017 MIP is structured as an award of A ordinary shares in Ultimate Products UK Limited </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3e7\">(\u2018Subsidiary Shares\u2019). The right attaching to the Subsidiary Shares originally included a put option </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3e8\">with a three-year vesting period that could be e<span class=\"_ _6\"></span>xercised up to seven years following the vesting </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3e9\">date. Ex<span class=\"_ _6\"></span>ercise of the put option was subject to the share price of Ultimate Products plc e<span class=\"_ _6\"></span>xceeding </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3ea\">a hurdle set at a premium to the IPO price. Following a shareholder vote at the FY22 A<span class=\"_ _6\"></span>GM, the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3eb\">time horizon of the MIP was e<span class=\"_ _6\"></span>xtended by two years subject to an uplift in the hurdle from 166.4p to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls2 ws0 gs3ec\">193.02p (equating to an 8% increase to the hurdle for each of the two year e<span class=\"_ _6\"></span>xtension). </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ed\">At the point of e<span class=\"_ _6\"></span>x<span class=\"_ _6\"></span>ercise, the recipient will receive the value of the Subsidiary Shares in either </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ee\">cash or shares in Ultimate Products plc (\u2018Plc Shares\u2019), at the discretion of Ultimate Products plc, </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3ef\">subject to a cap of 6.25% of the issued share capital of Ultimate Products plc as at the date of </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f0\">the IPO. The shares therefore have an e<span class=\"_ _10\"></span>xercise price of \u00a3nil for the recipient. The number and </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f1\">weighted average e<span class=\"_ _6\"></span>xercise price of the options in issue based on the conditions present at each </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f2\">year end were as follows:<span class=\"_ _249\"> </span></div><div class=\"gs3f3\"><table class=\"s w3eb h8e\" id=\"_445c1a01-abf2-497c-81bc-daa8c51510f6\"><tr><td></td><td></td><td class=\"t m0 x62c h4 y1844 ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td><td></td><td class=\"t m0 x62d h4 y1844 ff2 fs1 fc0 sc0 ls0 ws0\">W<span class=\"_ _6\"></span>eighted </td></tr><tr><td></td><td></td><td class=\"t m0 x62e h4 y1845 ff2 fs1 fc0 sc0 ls0 ws0\">average </td><td></td><td class=\"t m0 x62f h4 y1845 ff2 fs1 fc0 sc0 ls0 ws0\">average </td></tr><tr><td class=\"c n x190 y1846 w3ec h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">Management incentive plan (MIP)<span class=\"_ _249\"> </span></div></td><td class=\"c n x630 y1846 w3ed h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2025</div></td><td class=\"c n x631 y1846 w3b2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></div></td><td class=\"c n x632 y1846 w39e h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2024</div></td><td class=\"t m0 x633 h4 y1847 ff2 fs1 fc0 sc0 ls0 ws0\">ex<span class=\"_ _6\"></span>ercise price<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x1c3 h4 y1848 ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding &amp; ex<span class=\"_ _6\"></span>ercisable at the beginning </td><td class=\"c n x634 y1849 w57 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x635 y1849 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x636 y1849 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x637 y1849 wc7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"t m0 x1c3 h4 y184a ff1 fs1 fc0 sc0 ls0 ws0\">of the period<span class=\"_ _249\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x190 y1714 w3c1 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Exercised during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x638 y1714 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x639 y1714 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x63a y1714 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x63b y1714 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y1715 w3ee h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">Unvested during the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x63c y1715 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x63d y1715 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x63e y1715 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x63f y1715 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c x190 y170c w3ef h8f\"><div class=\"t m0 x18f h4 y184b ff1 fs1 fc0 sc0 ls0 ws0\">Outstanding &amp; ex<span class=\"_ _6\"></span>ercisable at the end of<span class=\"_ _249\"> </span></div><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">the period<span class=\"_ _249\"> </span></div></td><td class=\"c n x634 y1717 w57 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x635 y1717 wc7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x636 y1717 wc7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td><td class=\"c n x637 y1717 wc7 h62\"><div class=\"t m0 x18f h4 y1730 ff1 fs1 fc0 sc0 ls0 ws0\">\u2013<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f4\">At both 31 July 2025 and 31 July 2024 the share price had not met the hurdle price referred to </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f5\">above and, as a result, no shares were under option.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "<div class=\"t m0 h5 ff2 fs2 fc5 sc0 ls0 ws0 gs3f7\">25. R<span class=\"_ _6\"></span>elated party transactions<span class=\"_ _249\"> </span></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f8\">R<span class=\"_ _6\"></span>emuneration of key management personnel, considered to be the Directors and other senior </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3f9\">management of the Group is as follows:<span class=\"_ _249\"> </span></div><div class=\"gs3fa\"><table class=\"s w5d h73\" id=\"_2ff1fd8c-9ed7-49db-b11e-2501182890ac\"><tr><td></td><td class=\"t m0 x1d0 h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Short-term remuneration<span class=\"_ _249\"> </span></div></td><td class=\"c n x640 y1732 w3f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,245<span class=\"_ _249\"> </span></div></td><td class=\"c n x641 y1732 w3f2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other pension costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x642 y170b w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x643 y170b w370 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w115 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share-based payments<span class=\"_ _249\"> </span></div></td><td class=\"c n x644 y170c w3f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x645 y170c w3f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">393<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3fb\">No balances were outstanding at the end of either period and the maximum balance outstanding </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws20 gs3fc\">during these periods was \u00a3nil. Additionally<span class=\"_ _10\"></span>, Directors purchased goods from the Group during the </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3fd\">year to 31 July 2025 and the total for all Directors amounted to \u00a3855 (2024: \u00a3483). Consultancy </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs3fe\">fees paid to Directors were \u00a3Nil (2024: \u00a33,250). </div><div class=\"gs3ff\"><table class=\"s w5d h73\" id=\"_69f2e705-da3e-4c1d-9334-b987279cf83f\"><tr><td></td><td class=\"t m0 x1d0 h4 y184c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y184c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y184d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y184d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y184e ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>ransactions with related companies:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y170b w3f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments to Heron Mill Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x646 y170b w25 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">388<span class=\"_ _249\"> </span></div></td><td class=\"c n x647 y170b w3f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">388<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments to Berbar Properties Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x648 y170c w3f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">180<span class=\"_ _249\"> </span></div></td><td class=\"c n x649 y170c w3f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">180<span class=\"_ _249\"> </span></div></td></tr></table></div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs400\">The above companies are related due to common control and Directors. Barry Franks, Andrew </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs401\">Gossage and Simon Showman are Directors of Heron Mill Limited. Barry Franks (15 ordinary </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs402\">shares of \u00a31.00 each), Simon Showman (50 ordinary shares of \u00a31.00 each) and A&amp;<span class=\"_ _10\"></span>T Property </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs403\">Investments Limited (20 ordinary shares of \u00a31.00 each) are also shareholders of Heron Mill </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs404\">Limited. Andrew Gossage is a Director of A&amp;<span class=\"_ _10\"></span>T Property Investments Limited. Barry Franks is </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs405\">a Director and the sole shareholder of Berbar Properties Limited. There were no outstanding </div><div class=\"t m0 h6 ff1 fs3 fc0 sc0 ls0 ws0 gs406\">balances with related companies or businesses at 31 July 2025 or 31 July 2024.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "25. R<span class=\"_ _6\"></span>elated party transactions<span class=\"_ _249\"> </span>R<span class=\"_ _6\"></span>emuneration of key management personnel, considered to be the Directors and other senior management of the Group is as follows:<span class=\"_ _249\"> </span><table class=\"s w5d h73\" id=\"_2ff1fd8c-9ed7-49db-b11e-2501182890ac\"><tr><td></td><td class=\"t m0 x1d0 h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Short-term remuneration<span class=\"_ _249\"> </span></div></td><td class=\"c n x640 y1732 w3f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,245<span class=\"_ _249\"> </span></div></td><td class=\"c n x641 y1732 w3f2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other pension costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x642 y170b w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x643 y170b w370 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w115 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share-based payments<span class=\"_ _249\"> </span></div></td><td class=\"c n x644 y170c w3f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x645 y170c w3f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">393<span class=\"_ _249\"> </span></div></td></tr></table>No balances were outstanding at the end of either period and the maximum balance outstanding during these periods was \u00a3nil. Additionally<span class=\"_ _10\"></span>, Directors purchased goods from the Group during the year to 31 July 2025 and the total for all Directors amounted to \u00a3855 (2024: \u00a3483). Consultancy fees paid to Directors were \u00a3Nil (2024: \u00a33,250). <table class=\"s w5d h73\" id=\"_69f2e705-da3e-4c1d-9334-b987279cf83f\"><tr><td></td><td class=\"t m0 x1d0 h4 y184c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y184c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y184d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y184d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y184e ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>ransactions with related companies:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y170b w3f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments to Heron Mill Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x646 y170b w25 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">388<span class=\"_ _249\"> </span></div></td><td class=\"c n x647 y170b w3f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">388<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments to Berbar Properties Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x648 y170c w3f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">180<span class=\"_ _249\"> </span></div></td><td class=\"c n x649 y170c w3f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">180<span class=\"_ _249\"> </span></div></td></tr></table>The above companies are related due to common control and Directors. Barry Franks, Andrew Gossage and Simon Showman are Directors of Heron Mill Limited. Barry Franks (15 ordinary shares of \u00a31.00 each), Simon Showman (50 ordinary shares of \u00a31.00 each) and A&amp;<span class=\"_ _10\"></span>T Property Investments Limited (20 ordinary shares of \u00a31.00 each) are also shareholders of Heron Mill Limited. Andrew Gossage is a Director of A&amp;<span class=\"_ _10\"></span>T Property Investments Limited. Barry Franks is a Director and the sole shareholder of Berbar Properties Limited. There were no outstanding balances with related companies or businesses at 31 July 2025 or 31 July 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "25. R<span class=\"_ _6\"></span>elated party transactions<span class=\"_ _249\"> </span>R<span class=\"_ _6\"></span>emuneration of key management personnel, considered to be the Directors and other senior management of the Group is as follows:<span class=\"_ _249\"> </span><table class=\"s w5d h73\" id=\"_2ff1fd8c-9ed7-49db-b11e-2501182890ac\"><tr><td></td><td class=\"t m0 x1d0 h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y1822 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y1823 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"c n x190 y1732 w3f0 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Short-term remuneration<span class=\"_ _249\"> </span></div></td><td class=\"c n x640 y1732 w3f1 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">2,245<span class=\"_ _249\"> </span></div></td><td class=\"c n x641 y1732 w3f2 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">2,<span class=\"_ _10\"></span>188<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170b w1c6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Other pension costs<span class=\"_ _249\"> </span></div></td><td class=\"c n x642 y170b w1ad h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">56<span class=\"_ _249\"> </span></div></td><td class=\"c n x643 y170b w370 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">47<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w115 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Share-based payments<span class=\"_ _249\"> </span></div></td><td class=\"c n x644 y170c w3f3 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">20<span class=\"_ _249\"> </span></div></td><td class=\"c n x645 y170c w3f4 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">393<span class=\"_ _249\"> </span></div></td></tr></table>No balances were outstanding at the end of either period and the maximum balance outstanding during these periods was \u00a3nil. Additionally<span class=\"_ _10\"></span>, Directors purchased goods from the Group during the year to 31 July 2025 and the total for all Directors amounted to \u00a3855 (2024: \u00a3483). Consultancy fees paid to Directors were \u00a3Nil (2024: \u00a33,250). <table class=\"s w5d h73\" id=\"_69f2e705-da3e-4c1d-9334-b987279cf83f\"><tr><td></td><td class=\"t m0 x1d0 h4 y184c ff2 fs1 fc0 sc0 ls0 ws0\">2025 </td><td class=\"t m0 x18b h4 y184c ff2 fs1 fc0 sc0 ls0 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x18d h4 y184d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000 </td><td class=\"t m0 x18e h4 y184d ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3\u2019000<span class=\"_ _249\"> </span></td></tr><tr><td class=\"t m0 x19a h4 y184e ff1 fs1 fc0 sc0 ls0 ws0\">T<span class=\"_ _10\"></span>ransactions with related companies:<span class=\"_ _249\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x190 y170b w3f5 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments to Heron Mill Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x646 y170b w25 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">388<span class=\"_ _249\"> </span></div></td><td class=\"c n x647 y170b w3f6 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">388<span class=\"_ _249\"> </span></div></td></tr><tr><td class=\"c n x190 y170c w3f7 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments to Berbar Properties Limited<span class=\"_ _249\"> </span></div></td><td class=\"c n x648 y170c w3f8 h5e\"><div class=\"t m0 x18f h4 y16f6 ff2 fs1 fc0 sc0 ls0 ws0\">180<span class=\"_ _249\"> </span></div></td><td class=\"c n x649 y170c w3f9 h5e\"><div class=\"t m0 x18f h4 y16f6 ff1 fs1 fc0 sc0 ls0 ws0\">180<span class=\"_ _249\"> </span></div></td></tr></table>The above companies are related due to common control and Directors. Barry Franks, Andrew Gossage and Simon Showman are Directors of Heron Mill Limited. Barry Franks (15 ordinary shares of \u00a31.00 each), Simon Showman (50 ordinary shares of \u00a31.00 each) and A&amp;<span class=\"_ _10\"></span>T Property Investments Limited (20 ordinary shares of \u00a31.00 each) are also shareholders of Heron Mill Limited. Andrew Gossage is a Director of A&amp;<span class=\"_ _10\"></span>T Property Investments Limited. Barry Franks is a Director and the sole shareholder of Berbar Properties Limited. There were no outstanding balances with related companies or businesses at 31 July 2025 or 31 July 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800Q5GWTVIW6KJW33",
    "period": "2024-08-01T00:00:00/2025-08-01T00:00:00"
   }
  }
 }
}