{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"proc": "http://www.procookgroup.co.uk/xbrl/2026",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"http://www.procookgroup.co.uk/xbrl/2026/213800RWZMK3ARHMUN52-2026-03-29.xsd"
]
},
"facts": {
"Tag42": {
"value": "85487000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag55": {
"value": "69493000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag68": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag69": {
"value": "69493000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag43": {
"value": "27793000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag56": {
"value": "23778000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag70": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag71": {
"value": "23778000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag44": {
"value": "57694000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag57": {
"value": "45715000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag72": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag73": {
"value": "45715000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag45": {
"value": "52840000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag58": {
"value": "42508000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag74": {
"value": "344000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag75": {
"value": "42852000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag46": {
"value": "4854000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag59": {
"value": "3207000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag76": {
"value": "-344000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag77": {
"value": "2863000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag47": {
"value": "1535000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag60": {
"value": "1415000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag78": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag79": {
"value": "1415000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag48": {
"value": "-818000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherGainsLosses",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag61": {
"value": "-272000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherGainsLosses",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag80": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherGainsLosses",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag81": {
"value": "-272000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherGainsLosses",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag49": {
"value": "2501000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag62": {
"value": "1520000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag82": {
"value": "-344000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag83": {
"value": "1176000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag50": {
"value": "923000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag63": {
"value": "247000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag84": {
"value": "-73000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag85": {
"value": "174000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag51": {
"value": "1578000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag64": {
"value": "1273000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag86": {
"value": "-271000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag87": {
"value": "1002000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag52": {
"value": "1578000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag65": {
"value": "1273000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag88": {
"value": "-271000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:NonUnderlyingItemsMember",
"unit": "iso4217:GBP"
}
},
"Tag89": {
"value": "1002000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag53": {
"value": "1.45",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag66": {
"value": "1.17",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag90": {
"value": "0.92",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag54": {
"value": "1.32",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag67": {
"value": "1.08",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "proc:UnderlyingItemsMember",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag91": {
"value": "0.85",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag92": {
"value": "267000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag120": {
"value": "26000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag93": {
"value": "13258000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag121": {
"value": "10767000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag94": {
"value": "27047000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag122": {
"value": "20958000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag117": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag123": {
"value": "526000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag95": {
"value": "40572000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag124": {
"value": "32277000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag96": {
"value": "14011000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag125": {
"value": "12095000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag97": {
"value": "2274000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag126": {
"value": "2480000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag118": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxAssetsCurrent",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag127": {
"value": "101000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxAssetsCurrent",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag98": {
"value": "4416000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag128": {
"value": "2762000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag99": {
"value": "20701000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag129": {
"value": "17438000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag100": {
"value": "61273000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag130": {
"value": "49715000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag101": {
"value": "18022000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag131": {
"value": "13932000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag102": {
"value": "5501000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag132": {
"value": "3708000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag103": {
"value": "226000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentProvisions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag133": {
"value": "273000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentProvisions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag119": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShorttermBorrowings",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag134": {
"value": "1805000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShorttermBorrowings",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag104": {
"value": "397000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag147": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag105": {
"value": "24146000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag135": {
"value": "19718000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag106": {
"value": "61000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentPayables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag136": {
"value": "77000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentPayables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag107": {
"value": "24713000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag137": {
"value": "19586000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag108": {
"value": "776000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentProvisions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag138": {
"value": "639000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentProvisions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag109": {
"value": "25550000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag139": {
"value": "20302000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag110": {
"value": "49696000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag140": {
"value": "40020000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag111": {
"value": "11577000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NetAssetsLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag141": {
"value": "9695000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NetAssetsLiabilities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag112": {
"value": "1090000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag142": {
"value": "1090000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag113": {
"value": "2202000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReserveOfSharebasedPayments",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag143": {
"value": "2241000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReserveOfSharebasedPayments",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag114": {
"value": "1000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag144": {
"value": "1000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag115": {
"value": "8284000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag145": {
"value": "6363000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag116": {
"value": "11577000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag146": {
"value": "9695000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag148": {
"value": "\nThe financial statements on pages 120\u00a0to 153\u00a0were approved by the Board of Directors on 23 June 2026 and were signed on its
\nbehalf by:
\nDan Walden
\nChief Financial Officer
\n23 June 2026
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag149": {
"value": "2501000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag160": {
"value": "1176000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag150": {
"value": "2066000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag161": {
"value": "1234000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag151": {
"value": "36000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag162": {
"value": "78000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag171": {
"value": "-47000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag174": {
"value": "-45000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag152": {
"value": "5447000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationRightofuseAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag163": {
"value": "4356000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationRightofuseAssets",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag172": {
"value": "-33000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag175": {
"value": "-219000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag153": {
"value": "429000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag164": {
"value": "495000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag209": {
"value": "82000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:CashOutlayOnExerciseOfShareOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag208": {
"value": "230000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:CashOutlayOnExerciseOfShareOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag154": {
"value": "1535000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForFinanceCosts",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag165": {
"value": "1415000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForFinanceCosts",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag155": {
"value": "12012000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag166": {
"value": "8788000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag173": {
"value": "-1916000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag176": {
"value": "-2379000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag156": {
"value": "206000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag167": {
"value": "1220000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag157": {
"value": "3889000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag168": {
"value": "3257000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag158": {
"value": "90000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForProvisions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag169": {
"value": "94000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForProvisions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag207": {
"value": "-92000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag177": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag159": {
"value": "14373000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag170": {
"value": "10980000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag178": {
"value": "4567000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag182": {
"value": "3828000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag179": {
"value": "277000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag180": {
"value": "366000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:LeaseInceptionCostsClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag183": {
"value": "249000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:LeaseInceptionCostsClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag181": {
"value": "117000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:LeaseIncentivesReceivedClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag184": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "proc:LeaseIncentivesReceivedClassifiedAsInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag185": {
"value": "-5093000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag186": {
"value": "-4077000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag193": {
"value": "281000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:InterestPaidOnBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag187": {
"value": "419000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:InterestPaidOnBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag194": {
"value": "1231000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag188": {
"value": "975000.0",
"decimals": -3,
"dimensions": {
"concept": "proc:InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag195": {
"value": "21584000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag189": {
"value": "22521000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag196": {
"value": "23389000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag190": {
"value": "23470000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag197": {
"value": "4270000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag191": {
"value": "3775000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag201": {
"value": "-7587000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag200": {
"value": "-6118000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag198": {
"value": "1693000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag192": {
"value": "785000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag203": {
"value": "-39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag202": {
"value": "-28000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag204": {
"value": "2762000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag206": {
"value": "2005000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag199": {
"value": "4416000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag205": {
"value": "2762000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag230": {
"value": "1090000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag231": {
"value": "1000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag232": {
"value": "4099000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag233": {
"value": "3238000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag234": {
"value": "8428000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag235": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag236": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag237": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag238": {
"value": "1002000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag239": {
"value": "1002000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag240": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag241": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag242": {
"value": "495000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag243": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag244": {
"value": "495000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag245": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag246": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag247": {
"value": "2353000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag248": {
"value": "2123000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag249": {
"value": "230000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2024-04-01T00:00:00/2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag250": {
"value": "1090000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag254": {
"value": "1000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag251": {
"value": "2241000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag252": {
"value": "6363000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag253": {
"value": "9695000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag222": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag225": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag228": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag215": {
"value": "1578000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag216": {
"value": "1578000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag223": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag226": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag217": {
"value": "429000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag229": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag218": {
"value": "429000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag224": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag227": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag219": {
"value": "468000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag220": {
"value": "343000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag221": {
"value": "125000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag210": {
"value": "1090000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag211": {
"value": "1000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"Tag212": {
"value": "2202000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag213": {
"value": "8284000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag214": {
"value": "11577000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2026-03-30T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag286": {
"value": "\n
\n
\n
\n
\n
\n\n
General information
\n
The Group financial statements consolidate those of the ProCook Group plc (the \u2018Company\u2019) and its subsidiaries, together referred to
\n
as the \u2018Group\u2019.
\n
ProCook Group plc (the Company) is a public limited company incorporated and domiciled in England and Wales under the
\n
Companies Act 2006 (Registration number: 13679248). The registered office is ProCook, 10 Indurent Park, Gloucester, GL10 3EZ.
\n
The principal activity of the Company together with its subsidiary undertakings throughout the period is the
\n\n
sale of kitchenware and
\n
related products in stores and via ecommerce platforms
\n\n\n\n\n\n
.
\n
\n\n\n\n\n
\n
Basis of preparation
\n
\n
\n
These consolidated financial statements have been prepared in accordance with International Accounting Standards in conformity
\n
with the requirements of the Companies Act 2006, UK-adopted IFRS as issued by the International Accounting Standards Board.
\n\n\n\n\n
\n
\n
\n
\n
The consolidated Group financial statements are presented in Pounds Sterling, being the Group\u2019s functional currency, and generally
\n
rounded to the nearest thousand.
\n\n\n\n\n
\n
They are prepared on the historical cost basis, unless otherwise stated.
\n
The Directors have, at the time of approving the financial statements, a reasonable expectation that the Company and Group have
\n
adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern
\n
basis of accounting in preparing the financial statements.
\n
The material accounting policies adopted in the preparation of the financial information are set out below. These policies have been
\n
consistently applied to all periods presented, unless otherwise stated.
\n
\n\n\n\n\n
\n
Going concern
\n
The financial statements have been prepared on a going concern basis. The Group has reported a profit before tax of \u00a32.5m for the
\n
financial year ended 29 March 2026 (FY25: profit before tax of \u00a31.2m after non-underling expenses) and had a net asset position
\n
of \u00a311.6m as at 29 March 2026 (30 March 2025: \u00a39.7m), with a net current liabilities position of \u00a33.4m (30 March 2025: net current
\n
liabilities position of \u00a32.0m). The Group had net cash (cash and cash equivalents less borrowings) of \u00a34.4m at 29 March 2026
\n
(30 March 2025: \u00a31.0m) with available liquidity headroom of \u00a320.4m.
\n
In their assessment of going concern, the Board has considered a period of at least 12 months from the date of signing these
\n
financial statements. In considering whether it is appropriate to adopt the going concern basis in the preparation of the financial
\n
statements, the Directors have considered the Group\u2019s principal risks and uncertainties and have assessed the impact of a range of
\n
downside scenarios, including a severe but plausible downside scenario, on the Group\u2019s expected financial performance, position,
\n
and cash generation. The scenarios have been informed by a comprehensive review of the macroeconomic environment, including
\n
consideration of slowdown in the Bank of England base rate cutting cycle, reduced yet persistent inflationary pressure, risks
\n
associated with increased tariffs and other geo-political tensions including the impacts on our supply chain.
\n
Consideration has been given to the availability of facility headroom and covenant compliance within the Group\u2019s financing facilities
\n
which have recently been extended, details of which are as follows:
\n
\u2022 The Group\u2019s bank facility agreements and the associated covenants are set out in the CFO\u2019s Review within this report and include a
\n
committed \u00a315m RCF with a three year term to April 2029 with two one-year extension options available, and an uncommitted \u00a31m
\n
trade finance facility.
\n
\u2022 The terms in respect of leverage cover are no greater than 3.0x EBITDA for Q2 test dates and 2.0x for all other quarterly test dates.
\n
The fixed charge covenant test requires EBITDAR to be no less than 1.4x fixed charges.
\n
The base case for the scenario modelling extends from the Group\u2019s annual budget plan that was approved by the Board in March
\n
2026. Forecasts for FY28 are based on the Group\u2019s strategic objectives and its medium-term financial plan, which projects forwards
\n
from the latest FY27 budget.
\n
Key assumptions include Ecommerce and Retail like for like (\u201cLFL\u201d) revenue growth, gross margin performance, the financial impacts
\n
of opening of new stores (including capital investments and time to maturity), operational efficiencies being delivered, investment in
\n
marketing activity, and the appropriate level of inventory required to maintain strong product availability for customers.
\n
In their consideration of the Group\u2019s principal risks and uncertainties the Board believes that the most likely and most impactful risks
\n
that the Group faces are those surrounding geopolitical tensions and the resulting macroeconomic factors, including supply chain
\n
disruption risk, and depressed consumer confidence having the potential to drive a longer time reduction in demand and a resulting
\n
increase in competition within the kitchenware market.
\n
The Board has reviewed the potential downside impact of these risks unfolding, modelled under a number of scenarios including a
\n
severe but plausible downside scenario, which reflected the following assumptions:
\n
\u2022 A significant reduction in customer demand and shopping frequency, caused by continued disposable income pressures and
\n
consumer caution in light of economic uncertainty, and additional cost impacts driven by continued supply chain disruption
\n
associated with geo-political tensions and conflicts. The impacts of these factors have been reflected in a 12% lower revenue
\n
performance in the FY27 year compared to base case and increasing to a 21% decrease in FY28, combining to reflect a 75%
\n
reduction in Group revenue growth over the assessment period compared to the base case
\n
\u2022 Fewer new store openings in FY28 are included on the basis that there would be lower management confidence of positive return
\n
on investment from such openings
\n
\u2022 A reduction in gross margins in FY27 of -100bps increasing to -150bps in FY28 compared to the base case to reflect the risk of
\n
heightened supply chain costs and potential increased promotional requirements to stimulate demand in a more competitive market
\n
Under this severe but plausible downside scenario, and before mitigating actions, the Group would remain within its available
\n
borrowing facilities throughout the assessment period and remain compliant with all covenants related to its banking arrangements.
\n
The Board has also reviewed a reverse stress test, which has been applied to the base case model to determine the level of sales
\n
decline that would result in a breach of financial covenants. A reduction in revenue, with no mitigations applied, of 20% compared to
\n
the base case in FY27 would be required to breach the fixed charge covenant at the Q4 FY27 test date. The sales decline required to
\n
trigger a breach of the fixed charge covenant would need to be sustained over a number of months, with mitigating actions available
\n
to Management which have not been factored into the scenario. Such a scenario is therefore not considered by the Board to be
\n
reasonably likely to occur, or to threaten the Group\u2019s existence as a going concern.
\n
The Board has also considered the potential impacts of climate change risks. These are not considered to have a material effect on the
\n
Group\u2019s financial projections over the assessment period.
\n
If any of the downside scenarios were to arise, including the severe but plausible downside scenario and the reverse stress test
\n
scenario, there are a series of mitigating actions that the Group could seek to implement to protect or enhance financial performance
\n
and position including to:
\n
\u2022 Increase selling prices for products that have lower price elasticity to help offset additional sourcing costs
\n
\u2022 Increase promotional activity to accelerate trading performance and reduce stock levels, or alternatively, reduce promotional
\n
activity to better protect gross margins
\n
\u2022 Reduce paid media marketing spend and postpone or reduce other planned marketing activities
\n
\u2022 Reduce variable costs in operational functions to reflect the lower sales volumes
\n
\u2022 Reduce central overhead costs (including headcount investment) over the short or medium term
\n
\u2022 Delay new store openings or capital expenditure in technology and logistics
\n
\u2022 Renegotiate or seek extended payment terms with suppliers on a permanent or temporary basis
\n
\u2022 Seek alternative forms of financing or new banking terms to support working capital and investment requirements
\n
Conclusion
\n
The Board has undertaken a comprehensive review and assessment of going concern. Having reviewed current performance, financial
\n
projections under a variety of scenarios related to the Group\u2019s principal risks and uncertainties, total facilities and liquidity and debt
\n
servicing requirements, the Board expects the Group to have adequate resources to continue in operational existence and meet its
\n
liabilities as they fall due over the period of at least 12 months from the date of approving these financial statements. Accordingly, the
\n
financial statements have been prepared under the going concern basis of accounting.
\n
\n
\n\n\n\n\n
Critical accounting estimates and judgements
\nThe Group makes certain estimates and assumptions regarding the future. Estimates and judgements are continually evaluated
\nbased on historical experience and other factors, including expectations of future events that are believed to be reasonable under the
\ncircumstances. In the future, actual experience may differ from these estimates and assumptions. Revisions to accounting estimates
\nare recognised in the period in which the estimate is revised and in any future periods affected.
\nThe key estimates and judgements that are used within the financial statements are set out below:
\nJudgement: Deferred tax asset
\nThe Group has recognised a deferred tax liability of \u00a30.4m on the Consolidated Statement of Financial Position as at 29 March 2026
\n(30 March 2025: \u00a30.5m deferred tax asset). Within the overall deferred tax liability is an asset balance of \u00a31.5m (29 March 2025:
\n\u00a31.9m) relating to carried forward losses, therefore in recognising this asset the Group has applied judgement in its consideration
\nof recoverability. The Group has reviewed its base case financial projections, which extend from the annual budget plan that was
\napproved in by the Board in March 2026, to ensure that there are sufficient taxable profits against which these losses can be utilised.
\nForecasts for FY28 and beyond are based on the Group\u2019s strategic objectives and its five-year financial plan, which projects forwards
\nfrom the FY27 budget.
\n
\n\n\n\n\n\n\n
\n
\n
\n\n
Key assumptions include Ecommerce and Retail like for like revenue growth, gross margin performance, the financial impacts of
\n
opening of new stores (including capital investments and time to maturity), operational efficiencies being delivered, investment in
\n
marketing activity, and the appropriate level of inventory required to maintain strong product availability for customers.
\n
The recognition of the deferred tax asset in relation to the carried forward losses is judged to be appropriate given there being
\n
projections of sufficient future taxable profits against which such deferred tax assets could be offset (as prescribed in IAS 12.24).
\n
The Group has also considered upside and downside scenario projections alongside the base case scenario. Even under the
\n
downside scenario projections, there were sufficient future profit expectations, against which the deferred tax asset could be
\n
recovered. In all cases, the projections indicated that the deferred tax asset could be recovered within a two year time period.
\n
Judgement: Lease terms and expiries
\n
Judgement is exercised in determining the lease term and expiry date of the lease. IFRS 16 defines the lease term as the non-cancellable
\n
period of a lease together with the options to extend or terminate a lease, if the lessee were reasonably certain to exercise that option,
\n
or when either the lessee or the lessor each has the right to terminate the lease without permission from the other party with no more
\n
than an insignificant penalty. At the inception of any lease, the Group assesses whether it is more likely than not to continue utilisation
\n
of the leased asset subsequent to any option to terminate, assessing the likelihood of exercising a break option by considering current
\n
economic and market conditions, current trading performance, forecast profitability, the significance of any fees payable, and the level
\n
of capital investment in the property, as well as the status of any open dialogue with Landlords. Subsequent adjustments are made to
\n
the lease terms where break options are reassessed, the results of which could be to extend or reduce recognised lease terms.
\n
Judgement: Indicators of impairment
\n
The Group has determined that only stores that have been open and trading for at least 24 months would be assessed for indicators of
\n
impairment, being an appropriate period to allow the CGU to mature post-opening and therefore to provide a more reliable indication
\n
of the future economic performance.
\n
The Group has reviewed recent financial performance of individual CGUs and given consideration to the wider economic environment,
\n
and a range of other potential factors including any site-specific circumstances, to identify any indicators of impairment. Given
\n
the gradually improving economic backdrop year on year, and the continued like for like growth in the period, management have
\n
concluded that macro-economic factors do not constitute indicators of material impairment and therefore a full impairment test
\n
across all CGUs was not required. Where individual CGUs have indicators of impairment, an impairment assessment has been carried
\n
out as at 29 March 2026.
\n
Other accounting estimates and judgements
\n
The consolidated financial statements include other areas of judgement and accounting estimates. Other areas of estimation are
\n
those containing estimation on material assets, but where the range of reasonably possible outcomes would not result in a material
\n
change to the financial statements.
\n
Estimate: Discount rates
\n
IFRS 16 states that the lease payments shall be discounted using the lessee\u2019s incremental borrowing rate where the rate implicit in the
\n
lease cannot be readily determined. Accordingly, all lease payments have been discounted using the Group\u2019s incremental borrowing
\n
rate (IBR). The IBR has been determined by using a range of data including current economic and market conditions, review of current
\n
debt and capital within the Group and comparisons against seasoned corporate bond rates. Further details can be found in note 15.
\n
Judgement: Guarantees relating to assigned leases
\n
In FY24, the Group assigned two leases of warehouse premises formerly occupied for operational purposes under a tripartite licence
\n
agreement agreed with the landlord. The assignee entities are wholly responsible for fulfilling all future obligations under the terms
\n
of the leases, which run until July 2035 and September 20240. ProCook Limited has, however, entered into a guarantee contract with
\n
the landlord whereby if the assignees default on rents (which total \u00a3682,994 per annum) payable under the terms of the leases, then
\n
the landlord may recover any rent default as that rent falls due from ProCook Limited and has the option in the event of default, by
\n
giving six months\u2019 notice, to require ProCook Limited to enter into a new lease on terms no more onerous than the existing lease for the
\n
remainder of the lease term.
\n
The Group is required to recognise expected credit loss provision (\u201cECL\u201d) based on unbiased forward-looking information in relation
\n
to these financial guarantee contracts provided to the landlord. At the reporting date, an allowance is required for the 12-month
\n
(Stage 1) ECLs. If the credit risk has significantly increased since initial recognition (Stage 2), or if the financial instrument is credit
\n
impaired (Stage 3), an allowance (or provision) should be recognised for the lifetime ECLs.
\n
The measurement of ECL is calculated using two main components: probability of default and loss given default. The probability of
\n
default for both assignees has been assessed by the Directors by reference to credit ratings provided by an external credit rating
\n
agency on the basis that credit risk had not increased significantly since the guarantees were granted to the landlord.
\n
The loss given default is based on the Directors\u2019 assessment of the guaranteed rental and other costs, including business rates and
\n
re-marketing costs that would be incurred by the Group in the event of default by the assignees under the terms of the guarantee
\n
contract. The Directors consider that a 12-month period represents a prudent assessment of the period that rental and related costs
\n
would be incurred in the case of default, and this has been reflected in their calculation of the loss given default.
\n
Applying the assumptions set out above, the resultant ECL provision that would be required is trivial and therefore no cost in relation to
\n
the contract and no ECL provision has been reflected in these financial statements.
\n
Estimate: Impairment provision
\n
The Group has performed an impairment assessment in respect of all CGUs which have indicators of impairment or reversal of
\n
previous impairment. To perform the impairment assessment, the Group has determined the value-in-use of each CGU, where an
\n
indicator has been identified, over its remaining useful life. In doing this, estimates have been made on future financial performance
\n
in order to determine a reasonable estimate for the value-in-use of each CGU. The forecast financial performance based on the
\n
Group\u2019s three-year plan, has been prepared utilising both historical experience as well as a forward-looking estimates with respect
\n
to trading conditions and performance, together with allocations of central overheads and an estimate of Ecommerce contribution
\n
attributable to customers first acquired in stores, reflecting the omnichannel nature of our business. In the year ended 29 March 2026
\n
this assessment has not resulted in any impairment charge or reversal thereof to the Consolidated Income Statement.
\n
\n
\n\n\n\n
\n
Basis of consolidation
\n
Group companies included in the consolidated financial statements for FY26 include ProCook Group plc and all subsidiary
\n
undertakings, which are those entities which it controls. ProCook Group plc controls an entity when it is exposed to, or has rights to,
\n
variable returns from its involvement with the entity and can affect those returns through its power to direct the activities of the entity.
\n
Subsidiaries are fully consolidated from the date on which control is transferred to ProCook Group plc until the date that control
\n
ceases. The Company assesses whether it controls an investee if facts and circumstances indicate that there are changes to one or
\n
more of the elements of control indicators listed above.
\n
Where necessary, amounts reported by subsidiaries have been adjusted to conform with ProCook Group plc\u2019s accounting policies.
\n
Transactions eliminated on consolidation
\n
Intra-group balances, and any unrealised gains and losses or income and expenses arising from intra-group transactions are
\n
eliminated in preparing the financial information. Losses are eliminated in the same way as gains, but only to the extent that there is no
\n
evidence of impairment.
\n
\n\n\n\n
\n
Revenue recognition
\n
The Group records customer transactions through its store point of sale systems and its Ecommerce platforms. Revenue is
\n
recognised at the point in time when the Group delivers a product or service to a customer, whether this be at the point of sale in store,
\n
or later upon delivery to a customer. Payment of the transaction price is due immediately when the customer purchases the product in
\n
store or upon ordering online.
\n
Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, value added tax and other
\n
sales taxes. Revenue is reduced for estimated customer returns, and other similar allowances.
\n
Deferred revenue
\n
Sales made through the Group\u2019s website are recognised at the point the product is delivered to the customer. Deferred revenue
\n
is recognised as a creditor at the point where the order has been received and not yet despatched, or where the goods have been
\n
despatched but are yet to be delivered to the customer. The orders are usually received within the first week of the following period.
\n
Deferred revenue arises in respect of gift cards as payment has been received for a performance obligation which will be performed
\n
at a later point in time, when the gift card is redeemed or expires. No estimate for breakage has been recognised in revenue.
\n
Refunds and returns
\n
At the point at which goods are supplied, the Group provides customers with a right to return goods within a 30-day period for a full
\n
refund subject to certain terms and conditions. The Group has established a refunds and returns other payables balance within the
\n
Consolidated Statement of Financial Position to provide for the expected level of returns on sales made before the period end but
\n
returned after the period end. The provision for returns is calculated based on estimated refund and return rates using historical trends.
\n
The associated estimated value of cost of sales related to the returned items is also reflected within inventory.
\n
\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
\n
\n
\n
\n
Expenses
\n
\n
Share-based payments
\n
The Group operates a number of share-based compensation plans which are all equity settled, in exchange for services received
\n
from employees. The fair value of these compensation plans is calculated at the grant date using the Black-Scholes model. The
\n
resulting cost is expensed to the Consolidated Income Statement over the vesting period. The value of the expense is adjusted to
\n
reflect expected and actual levels of vesting, considering any performance conditions which may apply to individual plans. Share-
\n
based payment charges in group entities are recharged to the parent company, being the entity who will satisfy any eventual share
\n
obligation.
\n
Social security contributions payable in connection with the grant of the share options are considered an integral part of the grant
\n
itself and the expense is treated as a cash-settled transaction.
\n
No other entities in the Group other than ProCook Group plc have issued any equity-settled share-based incentives.
\n
\n\n\n\n
\n
\n
\n
Employee benefits
\n
The costs of short-term employee benefits are recognised as an expense in the Consolidated Income Statement as incurred. The cost
\n
of any unused holiday entitlement is recognised in the period in which the employee\u2019s services are received.
\n
\n
Termination benefits are recognised immediately as an expense when the Group is demonstrably committed to terminate the
\n
employment of an employee or to provide termination benefits.
\n
\n\n\n\n
\n
Pensions
\n
The Group operates a defined contribution pension scheme using an external pensions partner. Contributions to the scheme are
\n
expensed to the Consolidated Income Statement in the period to which the contributions relate. The assets of the scheme are held
\n
separately from those of the Group.
\n
\n\n\n\n
\n
Non-underlying items
\n
Non-underlying items are defined as transactions that, in the opinion of the Directors, should be disclosed separately from the
\n
reported Consolidated Income Statement in order to provide a consistent and comparable view of the underlying performance of the
\n
Group. This will include those items that relate to non-recurring events and are material in nature and which have been incurred outside
\n
of the normal business operations, including but not limited to restructuring and fund-raising activities.
\n
\n
\n
\n
\n
\n
\n
Finance income and expenses
\n
Finance income comprises interest on bank deposits.
\n
\n
Finance expense comprises of interest payable on the Group\u2019s finance facilities and lease liability interest which are expensed to the
\n
Consolidated Income Statement in the period in which they are incurred.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n
Foreign currency translation
\n
Transactions in foreign currencies are recorded at the rate of exchange prevailing at the date of the transaction. Monetary assets and
\n
liabilities denominated in foreign currencies, are retranslated at the rate of exchange prevailing at the end of the reporting period. Any
\n
exchange gains or losses are recognised in the Consolidated Income Statement.
\n
\n\n\n\n
\n
\n
Current and deferred taxation
\n
Taxation, comprising current and deferred taxation, is recognised in the Consolidated Income Statement, except where a charge
\n
attributable to an item of income or expense recognised as other comprehensive income or to an item recognised directly in equity is
\n
also recognised in other comprehensive income or directly in equity, respectively.
\n
Current tax on profits or losses for the period, is calculated based on tax rates and laws that have been enacted or substantively
\n
enacted by the reporting date in the UK where the Group operates and generates taxable income.
\n
\n
Deferred tax balances in the Consolidated Statement of Financial Position are recognised in respect of all temporary differences that
\n
have originated but not reversed by the balance sheet date, except where:
\n
\u2022 The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of
\n
deferred tax liabilities or other future taxable profits;
\n
\u2022 Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
\n
\u2022 Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the Group can control their
\n
reversal and such reversal is not considered probable in the foreseeable future.
\n
\n\n\n\n
\n
\n\n\n\n
\n
Dividends
\n
Ordinary dividends proposed by the Board of Directors are only recognised in the Consolidated Statement of Financial Position when
\n
they have been approved by the shareholders, and the Company is obliged to make payment.
\n
\n\n\n\n
\n
\n
\n
Intangible assets
\n
Intangible assets with finite useful lives that are either acquired separately or internally developed are carried at cost less accumulated
\n
amortisation and accumulated impairment losses.
\n
\n
Directly attributable costs associated with software development by the Group\u2019s own IT experts, in respect of customised IT
\n
programmes and systems controlled by the Group are capitalised as intangible assets, provided they meet the following recognition
\n
requirements:
\n
\u2022 The development costs can be measured reliably
\n
\u2022 The project is technically and commercially feasible
\n
\u2022 The Group intends to and has sufficient resources to complete the project
\n
\u2022 The Group has the ability to use or sell the software
\n
\u2022 The software will generate probable future economic benefits.
\n
Software development costs not meeting these criteria are classified as research or maintenance expenditure and are expensed to
\n
the Consolidated Income Statement as they are incurred. Directly attributable costs include employee costs incurred on software
\n
development and external developer costs.
\n
\n\n\n
\n
The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in
\n
estimate being accounted for on a prospective basis.
\n
\n
Intangible assets are amortised on a straight-line basis over their estimated useful lives. Assets under construction are capitalised as
\n
expenditure is incurred, with amortisation commencing from the point at which the asset starts being utilised by the Group. Annual
\n
impairment assessments are undertaken to ensure the valuations remain appropriate. Amortisation is provided on the following basis:
\n
\u2022 Software 3 years, straight line
\n
\u2022 Digital Assets 10 years, straight line
\n
\n\n\n
\n
\n\n\n
\n
\n
Property plant and equipment
\n
Property, plant and equipment acquired and owned by the Group is stated at historical cost less accumulated depreciation and any
\n
accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location
\n
and condition necessary for it to be capable of operating in the manner intended by management.
\n
Assets under construction are capitalised as expenditure is incurred and tested for impairments annually.
\n
\n
Depreciation is expensed
\n
to the Consolidated Income Statement to allocate the cost of assets, less any residual value, over their estimated useful lives, using
\n
the straight-line method. Depreciation is provided on the following basis, from the point at which the asset starts being utilised by the
\n
Group
\n\n\n
\n
:
\n
\n
\u2022 Land and buildings 5 \u2013 10 years, straight line
\n
\u2022 Plant and machinery 10 \u2013 20 years, straight line
\n
\u2022 Fixtures and fittings 3 \u2013 10 years, straight line (or over term of the lease)
\n
\u2022 Motor vehicles 5 years, straight line
\n
\n\n\n
\n
The assets\u2019 residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there
\n
is an indication of a significant change since the last reporting date. At each reporting period end date, the Group reviews the carrying
\n
amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any
\n
such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
\n
The recoverable amount is the higher of the asset\u2019s fair value less any costs to sell and its value in use. If the recoverable amount of an
\n
asset is estimated to be less than it\u2019s carrying amount, the carrying amount of the asset is reduced to its recoverable amount and an
\n
impairment loss is recognised immediately in the Consolidated Income Statement.
\n
Gains and losses on disposals are determined by comparing any proceeds on disposal with the carrying amount and are recognised in
\n
the Consolidated Income Statement.
\n
\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
Leased assets
\n
At inception of a new contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the
\n
contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
\n
To assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether a physically
\n
distinct asset can be identified; the Group has the right to obtain substantially all of the economic benefits from the asset throughout
\n
the period of use; the Group has the ability to direct the use of the asset over the lease term; and is able to restrict the usage of third
\n
parties as applicable.
\n
Leases are recognised in the Consolidated Statement of Financial Position as a right-of-use asset with a corresponding lease liability
\n
except for:
\n
\u2022 Leases of low value assets (less than \u00a35,000); or
\n
\u2022 Leases with a duration of 12 months or less.
\n
Right-of use-assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and
\n
increased for:
\n
\u2022 Lease payments made at or before commencement of the lease;
\n
\u2022 Initial direct costs incurred; and
\n
\u2022 The amount of any provision recognised where the Group is contractually required to dismantle, remove, or restore the leased asset.
\n
Lease liabilities are recognised in the Consolidated Statement of Financial Position measured at the present value of the contractual
\n
payments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless
\n
(as is typically the case) this is not readily determinable, in which case the Group\u2019s incremental borrowing rate on commencement of
\n
the lease is used.
\n
On initial recognition, the carrying value of the lease liability also includes:
\n
\u2022 Amounts expected to be payable under any residual value guarantee;
\n
\u2022 The exercise price of any purchase option granted in favour of the Group if it is reasonably certain to access that option; and
\n
\u2022 Any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of the termination option
\n
being exercised.
\n
Subsequent to initial measurement lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding
\n
and are reduced for lease payments made. Right-of-use assets are depreciated on a straight-line basis over the remaining term of the
\n
lease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term. When the Group revises
\n
its estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option
\n
being exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are
\n
discounted at the revised discount rate applicable at the date of estimation. An equivalent adjustment is made to the carrying value of
\n
the right-of-use asset, with the revised carrying amount being depreciated over the remaining (revised) lease term.
\n
Where the Group\u2019s property leases contain variable payment terms, payments determined as variable are treated as a charge to the
\n
Consolidated Income Statement and not capitalised. Variable lease payments are only included in the measurement of the lease
\n
liability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will
\n
remain unchanged throughout the lease term.
\n
Dilapidations
\n
The value of any provision for contractually committed future costs to dismantle, remove or restore a leased asset are included in the
\n
initial measurement of a right-of-use asset.
\n
\n\n\n
\n
Inventories
\n
Inventory is recognised in the Consolidated Statement of Financial Position at the lower of cost and net realisable value. Cost is
\n
determined on a weighted average cost basis and comprises all costs of purchase and other costs incurred in bringing the inventories
\n
to their present location and condition. Net realisable value is the amount that can be realised from the sale of the inventory in the
\n
normal course of business after allowing for the costs of realisation.
\n
Inventory in transit at the period end is included within inventory at cost, where ownership of legal title by the Group can be readily
\n
determined.
\n
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventory over its estimated
\n
selling price less costs to sell is recognised as an impairment loss in the Consolidated Income Statement. In the current period,
\n
the Group has determined that it should reduce the carrying value of inventory to recognise the estimated exposure to writing off
\n
damaged items held at cost within inventory at the year end, which will subsequently be disposed of by the Group when identified as
\n
damaged of faulty after the year end. Reversals of impairment losses are also recognised in Consolidated Income Statement.
\n
\n\n\n
\n
Trade and other receivables
\n
Trade receivables are initially recognised at transaction price and subsequently measured at amortised cost.
\n
The Group makes use of a simplified approach in accounting for trade and other receivables and records the loss allowance as lifetime
\n
expected credit losses. These are the expected shortfalls in contractual cash flows, considering the potential failure to make payment
\n
to the Group in line with agreed terms, at any point during the life of the financial instrument. In calculating this, the Group uses its
\n
historical experience, external indicators, and forward-looking information to calculate the expected credit losses.
\n
The Group assesses impairment of trade and other receivables on a collective basis as they possess shared credit risk characteristics
\n
based on grouping debt by days overdue.
\n
\n\n\n
\n
Cash and cash equivalents
\n
Cash and cash equivalents are liquid financial assets and include cash in hand, deposits held on call with banks, cash in transit to the
\n
Group in respect of debit and credit card receipts, and other short-term liquid investments with original maturities of three months
\n
or less.
\n
\n\n\n
\n
Trade and other payables
\n
Trade and other payables are initially recognised at fair value on the Consolidated Statement of Financial Position and subsequently
\n
measured at amortised cost.
\n
\n\n\n
\n
\n
\n
Financial instruments
\n
Financial instruments are all financial assets and financial liabilities that comprise a contract that gives rise to a financial asset of one
\n
entity and a financial liability or equity instrument of another entity and are detailed in note 24.
\n
Financial assets and financial liabilities are recognised in the Consolidated Statement of Financial Position when the Group becomes
\n
party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value.
\n
Transaction costs that are directly attributable (other than financial assets or liabilities at fair value through profit or loss are added to or
\n
deducted from the fair value as appropriate, on initial recognition.
\n
A financial liability is derecognised when the obligation under the liability is discharged, cancelled, or expires. A financial asset is
\n
derecognised when the rights to receive cash flows from the asset have expired.
\n
The fair values of financial instruments measured at amortised cost and derivative instruments recognised at fair value are disclosed in
\n
note 24.
\n
\n
Financial assets
\n
Financial assets are subsequently classified into the following categories:
\n
\u2022 Financial assets at fair value through profit or loss;
\n
\u2022 Fair value through other comprehensive income; or
\n
\u2022 Amortised cost.
\n
The classification depends on the nature and purpose of the financial asset (i.e., the Group\u2019s business model for managing the
\n
financial assets and the contractual terms of the cash flows) and is determined at the time of initial recognition.
\n
They are measured at amortised cost if they are held within a business model whose objective is to hold financial assets in order
\n
to collect contractual cash flows and the contractual terms give rise on specified dates to cash flows that are solely payments of
\n
principal and interest on the principal amount outstanding.
\n
Financial assets not held at amortised cost or fair value through other comprehensive income are held at fair value through profit or
\n
loss. At present the Group only has financial assets held at amortised cost, apart from derivatives which are measured at fair value
\n
through profit or loss.
\n
\n\n\n
\n
\n
Financial liabilities
\n
Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual
\n
arrangements.
\n
Equity instruments are any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity
\n
instruments are recognised at proceeds received net of issue costs.
\n
Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities at amortised cost,
\n
which are measured using the effective interest method. At present the Group only has financial liabilities held at amortised cost, apart
\n
from financial guarantees and derivatives which are measured at fair value through profit or loss.
\n
\n\n\n
\n
\n\n\n
\n\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\n
\n
Financial guarantees
\n
The Group recognises financial guarantees where it has an obligation to reimburse another party for a loss should a specified debtor
\n
does not make payment to them in line with contractual requirements. These guarantees, relating to the assignment of previously
\n
occupied warehouses, are measured at fair value through profit or loss based on the Expected Credit Losses model and a remeasured
\n
at each reporting date in accordance with the requirements of IFRS 9.
\n
\n
\n
\n
Impairment of financial assets
\n
IFRS 9 requires the use of forward-looking information to recognise expected credit losses \u2013 the \u2018expected credit loss model\u2019.
\n
Recognition of credit losses is not dependent on the Group first identifying a credit loss event; instead, the Group considers a broader
\n
range of information when assessing credit risk and measuring expected credit losses, including past events, current conditions and
\n
reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n
\n
Derivatives
\n
Derivatives are initially recognised in the Consolidated Statement of Financial Position at fair value at the date a derivative contract
\n
is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in
\n
the Consolidated Income Statement within other gains/(losses) immediately unless the derivative is designated and effective as a
\n
hedging instrument, in which event the timing of the recognition in Consolidated Income Statement depends on the nature of the
\n
hedge relationship.
\n
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a
\n
financial liability.
\n
\n\n\n
\n
\n\n\n
\n
Provisions
\n
Provisions are recognised in the Consolidated Statement of Financial Position where a legal or constructive obligation has been
\n
incurred which will probably lead to an outflow of resources that can be reasonably estimated. The amount recognised as a provision
\n
is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into consideration
\n
the risks and uncertainties surrounding the obligation. The timing of cash outflows are by their nature uncertain and are therefore best
\n
estimates. A contingent liability is disclosed where the existence of the obligations will only be confirmed by future events, or where
\n
the amount of the obligation cannot be measured with reasonable reliability.
\n
Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised
\n
at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in the
\n
Consolidated Income Statement in the period in which it arises.
\n
Warranties
\n
All ProCook products are offered with a warranty ranging from 12 months to 25 years. This warranty provides the customer with the
\n
right to return the product, should it not be performing in the manner as described when the product was purchased. The customer is
\n
then entitled to a replacement product free of charge.
\n
All warranties in the Group are assurance type warranties as the Group assures that the product will perform as expected. The Group\u2019s
\n
warranties do not provide any additional services to the customer and are not able to be purchased separately; the warranties provide
\n
a guarantee to the customer that the product will perform as expected.
\n
The Group maintains a warranty provision in respect of future expected cost of claims outstanding at the year-end, based on sales
\n
which are accompanied by product warranties made prior to the financial year-end and historical return rate trends.
\n
Dilapidations
\n
The Group maintains a dilapidations provision in respect of its future restoration cost obligations of leasehold properties occupied by
\n
or previously occupied by the Group as at the financial year-end, based on historical average costs incurred to vacate and make good
\n
a property, and any specific contractual requirements detailed within lease contracts.
\n
\n\n\n
\n
Borrowings
\n
Interest-bearing loans are initially recorded at their fair value and subsequently held at amortised cost. Arrangement and transaction
\n
fees incurred are amortised over the term of the loan. Borrowings are classed as current liabilities unless the Group has a right to defer
\n
settlement of the liability for at least 12 months after date of the Consolidated Statement of Financial Position.
\n
\n\n\n
\n
Share capital
\n
Changes in the share capital structure are recognised within equity on the Consolidated Statement of Financial Position, with any
\n
excess over the nominal share price being recognised within share premium. Where the Company purchases its own equity share
\n
capital (treasury shares) the consideration paid, including any directly attributable incremental costs, is deducted from the equity
\n
attributable to the Company\u2019s equity holders until the shares are cancelled or reissued. Where such shares are subsequently sold or
\n
reissued, any consideration received net of any directly attributable incremental transaction costs and the related income tax effects,
\n
is included in equity attributable to the Company\u2019s equity holders.
\n
\n\n\n
\n
\n
\n
Impairment of non-financial assets
\n
At the end of each reporting period, the Group reviews the carrying amounts of its non-financial assets to determine whether there is
\n
an indication of impairment. For impairment purposes, assets are grouped at the lowest levels for which there are largely independent
\n
cash inflows (cash-generating unit or CGU). As a result, some assets are tested individually for impairment, and some are tested at the
\n
CGU level. Management considers CGUs to be determinable by individual store and the various ecommerce platforms.
\n
Assets and CGUs are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may
\n
not be recoverable. An impairment loss is recognised for the amount by which the assets or CGU\u2019s carrying amount exceeds its
\n
recoverable amount, which is the higher of fair value less costs of disposal and value-in-use.
\n
To determine the value-in-use, management estimate expected future cash flows from the CGU and determine a suitable discount
\n
rate to calculate the present value of those cash flows. Discount factors are determined for the CGU to reflect current market
\n
assessments of the time value of money and asset-specific risk factors.
\n
Impairment charges are allocated on a pro-rata basis in accordance with the CGU\u2019s carrying amounts. In allocating the impairment
\n
loss to a CGU the carrying amount of each asset within the CGU is reduced to the highest of either its fair value less costs to sell; value-
\n
in-use; or nil. Recognition of impairment losses do not result in a recognition of a liability. All assets are subsequently reassessed for
\n
indications that an impairment loss previously recognised may no longer exist. An impairment loss is reversed if the assets or CGU\u2019s
\n
recoverable amount exceeds its carrying amount.
\n
\n\n\n
\n
\n\n\n
\n
Segmental reporting
\n
The Group\u2019s operating segments are reported in a manner consistent with the internal reporting provided to the Board of Directors.
\n
The Board is identified as the Chief Operating Decision-Maker (\u2018CODM\u2019) for the business and is responsible for making strategic
\n
decisions, allocating resources, and assessing performance of the operating segments. The Group is considered to have two
\n
operating segments: Ecommerce and Retail.
\n
Revenues and underlying operating profits for both segments are generated from the sale of kitchenware and related products. Each
\n
segment has separate operational characteristics and are identifiable by way of where the customer completes their transaction;
\n
either in a retail store, or via one of the ecommerce website platforms the Group has operated during the year.
\n
\n\n\n
\n
New standards, amendments, and interpretations
\n
New standards impacting the Group that have been adopted for the financial year ending 29 March 2026 are as follows:
\n
\u2022 Amendments to IAS 21 Lack of Exchangeability
\n
Following an assessment, the Group have determined that these standards do not have a material impact upon the Group\u2019s
\n
Consolidated Financial Statements.
\n
New standards, amendments and interpretations not yet adopted
\n
There are several standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in
\n
future accounting periods that the Group has decided not to adopt early:
\n
\u2022 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures \u2013 Classification and Measurement
\n
\u2022 New Standard IFRS 18 Presentation and Disclosure in Financial Statements
\n
\u2022 Amendments to IFRS 9 and IFRS 7 \u2013 Contracts Referencing Nature-dependent Electricity
\n
\u2022 Annual Improvements to IFRS Accounting Standards \u2013 Volume 11: IFRS 1, IFRS 7, IFRS 9, IFRS 10 & IAS 7
\n
The Group anticipates that IFRS 18 is expected to introduce significant changes to the presentation and disclosure of its Consolidated
\n
Financial Statements and is currently assessing the impact on future reporting periods. The Group do not expect the others standards
\n
to have a material impact on its Consolidated Financial Statements in future reporting periods.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag291": {
"value": "\nGeneral information
\nThe Group financial statements consolidate those of the ProCook Group plc (the \u2018Company\u2019) and its subsidiaries, together referred to
\nas the \u2018Group\u2019.
\nProCook Group plc (the Company) is a public limited company incorporated and domiciled in England and Wales under the
\nCompanies Act 2006 (Registration number: 13679248). The registered office is ProCook, 10 Indurent Park, Gloucester, GL10 3EZ.
\nThe principal activity of the Company together with its subsidiary undertakings throughout the period is the
\n\nsale of kitchenware and
\nrelated products in stores and via ecommerce platforms
\n\n\n\n\n\n.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag292": {
"value": "ProCook Group plc ",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag293": {
"value": "public limited company ",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag296": {
"value": "England and Wales",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag294": {
"value": "ProCook, 10 Indurent Park, Gloucester, GL10 3EZ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag295": {
"value": "\nsale of kitchenware and \nrelated products in stores and via ecommerce platforms\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag297": {
"value": "\nBasis of preparation
\n
\n\n
These consolidated financial statements have been prepared in accordance with International Accounting Standards in conformity
\n
with the requirements of the Companies Act 2006, UK-adopted IFRS as issued by the International Accounting Standards Board.
\n\n\n\n\n
\n
\n\n
The consolidated Group financial statements are presented in Pounds Sterling, being the Group\u2019s functional currency, and generally
\n
rounded to the nearest thousand.
\n\n\n\n\n
They are prepared on the historical cost basis, unless otherwise stated.
\nThe Directors have, at the time of approving the financial statements, a reasonable expectation that the Company and Group have
\nadequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern
\nbasis of accounting in preparing the financial statements.
\nThe material accounting policies adopted in the preparation of the financial information are set out below. These policies have been
\nconsistently applied to all periods presented, unless otherwise stated.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag298": {
"value": "\nThese consolidated financial statements have been prepared in accordance with International Accounting Standards in conformity
\nwith the requirements of the Companies Act 2006, UK-adopted IFRS as issued by the International Accounting Standards Board.
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag299": {
"value": "\nThe consolidated Group financial statements are presented in Pounds Sterling, being the Group\u2019s functional currency, and generally
\nrounded to the nearest thousand.
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag300": {
"value": "\nGoing concern
\nThe financial statements have been prepared on a going concern basis. The Group has reported a profit before tax of \u00a32.5m for the
\nfinancial year ended 29 March 2026 (FY25: profit before tax of \u00a31.2m after non-underling expenses) and had a net asset position
\nof \u00a311.6m as at 29 March 2026 (30 March 2025: \u00a39.7m), with a net current liabilities position of \u00a33.4m (30 March 2025: net current
\nliabilities position of \u00a32.0m). The Group had net cash (cash and cash equivalents less borrowings) of \u00a34.4m at 29 March 2026
\n(30 March 2025: \u00a31.0m) with available liquidity headroom of \u00a320.4m.
\nIn their assessment of going concern, the Board has considered a period of at least 12 months from the date of signing these
\nfinancial statements. In considering whether it is appropriate to adopt the going concern basis in the preparation of the financial
\nstatements, the Directors have considered the Group\u2019s principal risks and uncertainties and have assessed the impact of a range of
\ndownside scenarios, including a severe but plausible downside scenario, on the Group\u2019s expected financial performance, position,
\nand cash generation. The scenarios have been informed by a comprehensive review of the macroeconomic environment, including
\nconsideration of slowdown in the Bank of England base rate cutting cycle, reduced yet persistent inflationary pressure, risks
\nassociated with increased tariffs and other geo-political tensions including the impacts on our supply chain.
\nConsideration has been given to the availability of facility headroom and covenant compliance within the Group\u2019s financing facilities
\nwhich have recently been extended, details of which are as follows:
\n\u2022 The Group\u2019s bank facility agreements and the associated covenants are set out in the CFO\u2019s Review within this report and include a
\ncommitted \u00a315m RCF with a three year term to April 2029 with two one-year extension options available, and an uncommitted \u00a31m
\ntrade finance facility.
\n\u2022 The terms in respect of leverage cover are no greater than 3.0x EBITDA for Q2 test dates and 2.0x for all other quarterly test dates.
\nThe fixed charge covenant test requires EBITDAR to be no less than 1.4x fixed charges.
\nThe base case for the scenario modelling extends from the Group\u2019s annual budget plan that was approved by the Board in March
\n2026. Forecasts for FY28 are based on the Group\u2019s strategic objectives and its medium-term financial plan, which projects forwards
\nfrom the latest FY27 budget.
\nKey assumptions include Ecommerce and Retail like for like (\u201cLFL\u201d) revenue growth, gross margin performance, the financial impacts
\nof opening of new stores (including capital investments and time to maturity), operational efficiencies being delivered, investment in
\nmarketing activity, and the appropriate level of inventory required to maintain strong product availability for customers.
\nIn their consideration of the Group\u2019s principal risks and uncertainties the Board believes that the most likely and most impactful risks
\nthat the Group faces are those surrounding geopolitical tensions and the resulting macroeconomic factors, including supply chain
\ndisruption risk, and depressed consumer confidence having the potential to drive a longer time reduction in demand and a resulting
\nincrease in competition within the kitchenware market.
\nThe Board has reviewed the potential downside impact of these risks unfolding, modelled under a number of scenarios including a
\nsevere but plausible downside scenario, which reflected the following assumptions:
\n\u2022 A significant reduction in customer demand and shopping frequency, caused by continued disposable income pressures and
\nconsumer caution in light of economic uncertainty, and additional cost impacts driven by continued supply chain disruption
\nassociated with geo-political tensions and conflicts. The impacts of these factors have been reflected in a 12% lower revenue
\nperformance in the FY27 year compared to base case and increasing to a 21% decrease in FY28, combining to reflect a 75%
\nreduction in Group revenue growth over the assessment period compared to the base case
\n\u2022 Fewer new store openings in FY28 are included on the basis that there would be lower management confidence of positive return
\non investment from such openings
\n\u2022 A reduction in gross margins in FY27 of -100bps increasing to -150bps in FY28 compared to the base case to reflect the risk of
\nheightened supply chain costs and potential increased promotional requirements to stimulate demand in a more competitive market
\nUnder this severe but plausible downside scenario, and before mitigating actions, the Group would remain within its available
\nborrowing facilities throughout the assessment period and remain compliant with all covenants related to its banking arrangements.
\nThe Board has also reviewed a reverse stress test, which has been applied to the base case model to determine the level of sales
\ndecline that would result in a breach of financial covenants. A reduction in revenue, with no mitigations applied, of 20% compared to
\nthe base case in FY27 would be required to breach the fixed charge covenant at the Q4 FY27 test date. The sales decline required to
\ntrigger a breach of the fixed charge covenant would need to be sustained over a number of months, with mitigating actions available
\nto Management which have not been factored into the scenario. Such a scenario is therefore not considered by the Board to be
\nreasonably likely to occur, or to threaten the Group\u2019s existence as a going concern.
\nThe Board has also considered the potential impacts of climate change risks. These are not considered to have a material effect on the
\nGroup\u2019s financial projections over the assessment period.
\nIf any of the downside scenarios were to arise, including the severe but plausible downside scenario and the reverse stress test
\nscenario, there are a series of mitigating actions that the Group could seek to implement to protect or enhance financial performance
\nand position including to:
\n\u2022 Increase selling prices for products that have lower price elasticity to help offset additional sourcing costs
\n\u2022 Increase promotional activity to accelerate trading performance and reduce stock levels, or alternatively, reduce promotional
\nactivity to better protect gross margins
\n\u2022 Reduce paid media marketing spend and postpone or reduce other planned marketing activities
\n\u2022 Reduce variable costs in operational functions to reflect the lower sales volumes
\n\u2022 Reduce central overhead costs (including headcount investment) over the short or medium term
\n\u2022 Delay new store openings or capital expenditure in technology and logistics
\n\u2022 Renegotiate or seek extended payment terms with suppliers on a permanent or temporary basis
\n\u2022 Seek alternative forms of financing or new banking terms to support working capital and investment requirements
\nConclusion
\nThe Board has undertaken a comprehensive review and assessment of going concern. Having reviewed current performance, financial
\nprojections under a variety of scenarios related to the Group\u2019s principal risks and uncertainties, total facilities and liquidity and debt
\nservicing requirements, the Board expects the Group to have adequate resources to continue in operational existence and meet its
\nliabilities as they fall due over the period of at least 12 months from the date of approving these financial statements. Accordingly, the
\nfinancial statements have been prepared under the going concern basis of accounting.
\n
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag301": {
"value": "\nKey assumptions include Ecommerce and Retail like for like revenue growth, gross margin performance, the financial impacts of
\nopening of new stores (including capital investments and time to maturity), operational efficiencies being delivered, investment in
\nmarketing activity, and the appropriate level of inventory required to maintain strong product availability for customers.
\nThe recognition of the deferred tax asset in relation to the carried forward losses is judged to be appropriate given there being
\nprojections of sufficient future taxable profits against which such deferred tax assets could be offset (as prescribed in IAS 12.24).
\nThe Group has also considered upside and downside scenario projections alongside the base case scenario. Even under the
\ndownside scenario projections, there were sufficient future profit expectations, against which the deferred tax asset could be
\nrecovered. In all cases, the projections indicated that the deferred tax asset could be recovered within a two year time period.
\nJudgement: Lease terms and expiries
\nJudgement is exercised in determining the lease term and expiry date of the lease. IFRS 16 defines the lease term as the non-cancellable
\nperiod of a lease together with the options to extend or terminate a lease, if the lessee were reasonably certain to exercise that option,
\nor when either the lessee or the lessor each has the right to terminate the lease without permission from the other party with no more
\nthan an insignificant penalty. At the inception of any lease, the Group assesses whether it is more likely than not to continue utilisation
\nof the leased asset subsequent to any option to terminate, assessing the likelihood of exercising a break option by considering current
\neconomic and market conditions, current trading performance, forecast profitability, the significance of any fees payable, and the level
\nof capital investment in the property, as well as the status of any open dialogue with Landlords. Subsequent adjustments are made to
\nthe lease terms where break options are reassessed, the results of which could be to extend or reduce recognised lease terms.
\nJudgement: Indicators of impairment
\nThe Group has determined that only stores that have been open and trading for at least 24 months would be assessed for indicators of
\nimpairment, being an appropriate period to allow the CGU to mature post-opening and therefore to provide a more reliable indication
\nof the future economic performance.
\nThe Group has reviewed recent financial performance of individual CGUs and given consideration to the wider economic environment,
\nand a range of other potential factors including any site-specific circumstances, to identify any indicators of impairment. Given
\nthe gradually improving economic backdrop year on year, and the continued like for like growth in the period, management have
\nconcluded that macro-economic factors do not constitute indicators of material impairment and therefore a full impairment test
\nacross all CGUs was not required. Where individual CGUs have indicators of impairment, an impairment assessment has been carried
\nout as at 29 March 2026.
\nOther accounting estimates and judgements
\nThe consolidated financial statements include other areas of judgement and accounting estimates. Other areas of estimation are
\nthose containing estimation on material assets, but where the range of reasonably possible outcomes would not result in a material
\nchange to the financial statements.
\nEstimate: Discount rates
\nIFRS 16 states that the lease payments shall be discounted using the lessee\u2019s incremental borrowing rate where the rate implicit in the
\nlease cannot be readily determined. Accordingly, all lease payments have been discounted using the Group\u2019s incremental borrowing
\nrate (IBR). The IBR has been determined by using a range of data including current economic and market conditions, review of current
\ndebt and capital within the Group and comparisons against seasoned corporate bond rates. Further details can be found in note 15.
\nJudgement: Guarantees relating to assigned leases
\nIn FY24, the Group assigned two leases of warehouse premises formerly occupied for operational purposes under a tripartite licence
\nagreement agreed with the landlord. The assignee entities are wholly responsible for fulfilling all future obligations under the terms
\nof the leases, which run until July 2035 and September 20240. ProCook Limited has, however, entered into a guarantee contract with
\nthe landlord whereby if the assignees default on rents (which total \u00a3682,994 per annum) payable under the terms of the leases, then
\nthe landlord may recover any rent default as that rent falls due from ProCook Limited and has the option in the event of default, by
\ngiving six months\u2019 notice, to require ProCook Limited to enter into a new lease on terms no more onerous than the existing lease for the
\nremainder of the lease term.
\nThe Group is required to recognise expected credit loss provision (\u201cECL\u201d) based on unbiased forward-looking information in relation
\nto these financial guarantee contracts provided to the landlord. At the reporting date, an allowance is required for the 12-month
\n(Stage 1) ECLs. If the credit risk has significantly increased since initial recognition (Stage 2), or if the financial instrument is credit
\nimpaired (Stage 3), an allowance (or provision) should be recognised for the lifetime ECLs.
\nThe measurement of ECL is calculated using two main components: probability of default and loss given default. The probability of
\ndefault for both assignees has been assessed by the Directors by reference to credit ratings provided by an external credit rating
\nagency on the basis that credit risk had not increased significantly since the guarantees were granted to the landlord.
\nThe loss given default is based on the Directors\u2019 assessment of the guaranteed rental and other costs, including business rates and
\nre-marketing costs that would be incurred by the Group in the event of default by the assignees under the terms of the guarantee
\ncontract. The Directors consider that a 12-month period represents a prudent assessment of the period that rental and related costs
\nwould be incurred in the case of default, and this has been reflected in their calculation of the loss given default.
\nApplying the assumptions set out above, the resultant ECL provision that would be required is trivial and therefore no cost in relation to
\nthe contract and no ECL provision has been reflected in these financial statements.
\nEstimate: Impairment provision
\nThe Group has performed an impairment assessment in respect of all CGUs which have indicators of impairment or reversal of
\nprevious impairment. To perform the impairment assessment, the Group has determined the value-in-use of each CGU, where an
\nindicator has been identified, over its remaining useful life. In doing this, estimates have been made on future financial performance
\nin order to determine a reasonable estimate for the value-in-use of each CGU. The forecast financial performance based on the
\nGroup\u2019s three-year plan, has been prepared utilising both historical experience as well as a forward-looking estimates with respect
\nto trading conditions and performance, together with allocations of central overheads and an estimate of Ecommerce contribution
\nattributable to customers first acquired in stores, reflecting the omnichannel nature of our business. In the year ended 29 March 2026
\nthis assessment has not resulted in any impairment charge or reversal thereof to the Consolidated Income Statement.
\n
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag302": {
"value": "\nBasis of consolidation
\nGroup companies included in the consolidated financial statements for FY26 include ProCook Group plc and all subsidiary
\nundertakings, which are those entities which it controls. ProCook Group plc controls an entity when it is exposed to, or has rights to,
\nvariable returns from its involvement with the entity and can affect those returns through its power to direct the activities of the entity.
\nSubsidiaries are fully consolidated from the date on which control is transferred to ProCook Group plc until the date that control
\nceases. The Company assesses whether it controls an investee if facts and circumstances indicate that there are changes to one or
\nmore of the elements of control indicators listed above.
\nWhere necessary, amounts reported by subsidiaries have been adjusted to conform with ProCook Group plc\u2019s accounting policies.
\nTransactions eliminated on consolidation
\nIntra-group balances, and any unrealised gains and losses or income and expenses arising from intra-group transactions are
\neliminated in preparing the financial information. Losses are eliminated in the same way as gains, but only to the extent that there is no
\nevidence of impairment.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag303": {
"value": "\nRevenue recognition
\nThe Group records customer transactions through its store point of sale systems and its Ecommerce platforms. Revenue is
\nrecognised at the point in time when the Group delivers a product or service to a customer, whether this be at the point of sale in store,
\nor later upon delivery to a customer. Payment of the transaction price is due immediately when the customer purchases the product in
\nstore or upon ordering online.
\nRevenue is measured as the fair value of the consideration received or receivable, excluding discounts, value added tax and other
\nsales taxes. Revenue is reduced for estimated customer returns, and other similar allowances.
\nDeferred revenue
\nSales made through the Group\u2019s website are recognised at the point the product is delivered to the customer. Deferred revenue
\nis recognised as a creditor at the point where the order has been received and not yet despatched, or where the goods have been
\ndespatched but are yet to be delivered to the customer. The orders are usually received within the first week of the following period.
\nDeferred revenue arises in respect of gift cards as payment has been received for a performance obligation which will be performed
\nat a later point in time, when the gift card is redeemed or expires. No estimate for breakage has been recognised in revenue.
\nRefunds and returns
\nAt the point at which goods are supplied, the Group provides customers with a right to return goods within a 30-day period for a full
\nrefund subject to certain terms and conditions. The Group has established a refunds and returns other payables balance within the
\nConsolidated Statement of Financial Position to provide for the expected level of returns on sales made before the period end but
\nreturned after the period end. The provision for returns is calculated based on estimated refund and return rates using historical trends.
\nThe associated estimated value of cost of sales related to the returned items is also reflected within inventory.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag304": {
"value": "\n
\n
\n
\n
\nExpenses
\n\n
Share-based payments
\n
The Group operates a number of share-based compensation plans which are all equity settled, in exchange for services received
\n
from employees. The fair value of these compensation plans is calculated at the grant date using the Black-Scholes model. The
\n
resulting cost is expensed to the Consolidated Income Statement over the vesting period. The value of the expense is adjusted to
\n
reflect expected and actual levels of vesting, considering any performance conditions which may apply to individual plans. Share-
\n
based payment charges in group entities are recharged to the parent company, being the entity who will satisfy any eventual share
\n
obligation.
\n
Social security contributions payable in connection with the grant of the share options are considered an integral part of the grant
\n
itself and the expense is treated as a cash-settled transaction.
\n
No other entities in the Group other than ProCook Group plc have issued any equity-settled share-based incentives.
\n
\n\n\n\n
\n
\n
Employee benefits
\n
The costs of short-term employee benefits are recognised as an expense in the Consolidated Income Statement as incurred. The cost
\n
of any unused holiday entitlement is recognised in the period in which the employee\u2019s services are received.
\n
\n
Termination benefits are recognised immediately as an expense when the Group is demonstrably committed to terminate the
\n
employment of an employee or to provide termination benefits.
\n
\n\n\n\n
\n
Pensions
\n
The Group operates a defined contribution pension scheme using an external pensions partner. Contributions to the scheme are
\n
expensed to the Consolidated Income Statement in the period to which the contributions relate. The assets of the scheme are held
\n
separately from those of the Group.
\n
\n\n\n\n
Non-underlying items
\nNon-underlying items are defined as transactions that, in the opinion of the Directors, should be disclosed separately from the
\nreported Consolidated Income Statement in order to provide a consistent and comparable view of the underlying performance of the
\nGroup. This will include those items that relate to non-recurring events and are material in nature and which have been incurred outside
\nof the normal business operations, including but not limited to restructuring and fund-raising activities.
\n
\n
\n\n
\n
\n
\n
Finance income and expenses
\n
Finance income comprises interest on bank deposits.
\n
\n
Finance expense comprises of interest payable on the Group\u2019s finance facilities and lease liability interest which are expensed to the
\n
Consolidated Income Statement in the period in which they are incurred.
\n
\n\n\n\n
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag305": {
"value": "\nShare-based payments
\nThe Group operates a number of share-based compensation plans which are all equity settled, in exchange for services received
\nfrom employees. The fair value of these compensation plans is calculated at the grant date using the Black-Scholes model. The
\nresulting cost is expensed to the Consolidated Income Statement over the vesting period. The value of the expense is adjusted to
\nreflect expected and actual levels of vesting, considering any performance conditions which may apply to individual plans. Share-
\nbased payment charges in group entities are recharged to the parent company, being the entity who will satisfy any eventual share
\nobligation.
\nSocial security contributions payable in connection with the grant of the share options are considered an integral part of the grant
\nitself and the expense is treated as a cash-settled transaction.
\nNo other entities in the Group other than ProCook Group plc have issued any equity-settled share-based incentives.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag306": {
"value": "\n
\nEmployee benefits
\nThe costs of short-term employee benefits are recognised as an expense in the Consolidated Income Statement as incurred. The cost
\nof any unused holiday entitlement is recognised in the period in which the employee\u2019s services are received.
\n\n
Termination benefits are recognised immediately as an expense when the Group is demonstrably committed to terminate the
\n
employment of an employee or to provide termination benefits.
\n
\n\n\n\n
Pensions
\nThe Group operates a defined contribution pension scheme using an external pensions partner. Contributions to the scheme are
\nexpensed to the Consolidated Income Statement in the period to which the contributions relate. The assets of the scheme are held
\nseparately from those of the Group.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag307": {
"value": "\nTermination benefits are recognised immediately as an expense when the Group is demonstrably committed to terminate the
\nemployment of an employee or to provide termination benefits.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag308": {
"value": "\n
\n\n
\n
Finance income and expenses
\n
Finance income comprises interest on bank deposits.
\n
\n
Finance expense comprises of interest payable on the Group\u2019s finance facilities and lease liability interest which are expensed to the
\n
Consolidated Income Statement in the period in which they are incurred.
\n
\n\n\n\n
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag309": {
"value": "\n
\nFinance income and expenses
\nFinance income comprises interest on bank deposits.
\n\n
Finance expense comprises of interest payable on the Group\u2019s finance facilities and lease liability interest which are expensed to the
\n
Consolidated Income Statement in the period in which they are incurred.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag310": {
"value": "\nFinance expense comprises of interest payable on the Group\u2019s finance facilities and lease liability interest which are expensed to the
\nConsolidated Income Statement in the period in which they are incurred.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag311": {
"value": "\nForeign currency translation
\nTransactions in foreign currencies are recorded at the rate of exchange prevailing at the date of the transaction. Monetary assets and
\nliabilities denominated in foreign currencies, are retranslated at the rate of exchange prevailing at the end of the reporting period. Any
\nexchange gains or losses are recognised in the Consolidated Income Statement.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag312": {
"value": "\n
\nCurrent and deferred taxation
\nTaxation, comprising current and deferred taxation, is recognised in the Consolidated Income Statement, except where a charge
\nattributable to an item of income or expense recognised as other comprehensive income or to an item recognised directly in equity is
\nalso recognised in other comprehensive income or directly in equity, respectively.
\nCurrent tax on profits or losses for the period, is calculated based on tax rates and laws that have been enacted or substantively
\nenacted by the reporting date in the UK where the Group operates and generates taxable income.
\n\n
Deferred tax balances in the Consolidated Statement of Financial Position are recognised in respect of all temporary differences that
\n
have originated but not reversed by the balance sheet date, except where:
\n
\u2022 The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of
\n
deferred tax liabilities or other future taxable profits;
\n
\u2022 Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
\n
\u2022 Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the Group can control their
\n
reversal and such reversal is not considered probable in the foreseeable future.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag313": {
"value": "\nDeferred tax balances in the Consolidated Statement of Financial Position are recognised in respect of all temporary differences that
\nhave originated but not reversed by the balance sheet date, except where:
\n\u2022 The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of
\ndeferred tax liabilities or other future taxable profits;
\n\u2022 Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
\n\u2022 Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the Group can control their
\nreversal and such reversal is not considered probable in the foreseeable future.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag314": {
"value": "\nDividends
\nOrdinary dividends proposed by the Board of Directors are only recognised in the Consolidated Statement of Financial Position when
\nthey have been approved by the shareholders, and the Company is obliged to make payment.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag315": {
"value": "\n
\n
\nIntangible assets
\nIntangible assets with finite useful lives that are either acquired separately or internally developed are carried at cost less accumulated
\namortisation and accumulated impairment losses.
\n\n
Directly attributable costs associated with software development by the Group\u2019s own IT experts, in respect of customised IT
\n
programmes and systems controlled by the Group are capitalised as intangible assets, provided they meet the following recognition
\n
requirements:
\n
\u2022 The development costs can be measured reliably
\n
\u2022 The project is technically and commercially feasible
\n
\u2022 The Group intends to and has sufficient resources to complete the project
\n
\u2022 The Group has the ability to use or sell the software
\n
\u2022 The software will generate probable future economic benefits.
\n
Software development costs not meeting these criteria are classified as research or maintenance expenditure and are expensed to
\n
the Consolidated Income Statement as they are incurred. Directly attributable costs include employee costs incurred on software
\n
development and external developer costs.
\n
\n\n\n
The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in
\nestimate being accounted for on a prospective basis.
\n\n
Intangible assets are amortised on a straight-line basis over their estimated useful lives. Assets under construction are capitalised as
\n
expenditure is incurred, with amortisation commencing from the point at which the asset starts being utilised by the Group. Annual
\n
impairment assessments are undertaken to ensure the valuations remain appropriate. Amortisation is provided on the following basis:
\n
\u2022 Software 3 years, straight line
\n
\u2022 Digital Assets 10 years, straight line
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag316": {
"value": "\nDirectly attributable costs associated with software development by the Group\u2019s own IT experts, in respect of customised IT
\nprogrammes and systems controlled by the Group are capitalised as intangible assets, provided they meet the following recognition
\nrequirements:
\n\u2022 The development costs can be measured reliably
\n\u2022 The project is technically and commercially feasible
\n\u2022 The Group intends to and has sufficient resources to complete the project
\n\u2022 The Group has the ability to use or sell the software
\n\u2022 The software will generate probable future economic benefits.
\nSoftware development costs not meeting these criteria are classified as research or maintenance expenditure and are expensed to
\nthe Consolidated Income Statement as they are incurred. Directly attributable costs include employee costs incurred on software
\ndevelopment and external developer costs.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag279": {
"value": "\nIntangible assets are amortised on a straight-line basis over their estimated useful lives. Assets under construction are capitalised as
\nexpenditure is incurred, with amortisation commencing from the point at which the asset starts being utilised by the Group. Annual
\nimpairment assessments are undertaken to ensure the valuations remain appropriate. Amortisation is provided on the following basis:
\n\u2022 Software 3 years, straight line
\n\u2022 Digital Assets 10 years, straight line
\n
\n\n\n\nDepreciation is expensed
\nto the Consolidated Income Statement to allocate the cost of assets, less any residual value, over their estimated useful lives, using
\nthe straight-line method. Depreciation is provided on the following basis, from the point at which the asset starts being utilised by the
\nGroup
\n\n\n\n\u2022 Land and buildings 5 \u2013 10 years, straight line
\n\u2022 Plant and machinery 10 \u2013 20 years, straight line
\n\u2022 Fixtures and fittings 3 \u2013 10 years, straight line (or over term of the lease)
\n\u2022 Motor vehicles 5 years, straight line
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag317": {
"value": "\n
\nProperty plant and equipment
\nProperty, plant and equipment acquired and owned by the Group is stated at historical cost less accumulated depreciation and any
\naccumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location
\nand condition necessary for it to be capable of operating in the manner intended by management.
\nAssets under construction are capitalised as expenditure is incurred and tested for impairments annually.
\n\n
Depreciation is expensed
\n
to the Consolidated Income Statement to allocate the cost of assets, less any residual value, over their estimated useful lives, using
\n
the straight-line method. Depreciation is provided on the following basis, from the point at which the asset starts being utilised by the
\n
Group
\n\n\n
:
\n\n
\u2022 Land and buildings 5 \u2013 10 years, straight line
\n
\u2022 Plant and machinery 10 \u2013 20 years, straight line
\n
\u2022 Fixtures and fittings 3 \u2013 10 years, straight line (or over term of the lease)
\n
\u2022 Motor vehicles 5 years, straight line
\n
\n\n\n
The assets\u2019 residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there
\nis an indication of a significant change since the last reporting date. At each reporting period end date, the Group reviews the carrying
\namounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any
\nsuch indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
\nThe recoverable amount is the higher of the asset\u2019s fair value less any costs to sell and its value in use. If the recoverable amount of an
\nasset is estimated to be less than it\u2019s carrying amount, the carrying amount of the asset is reduced to its recoverable amount and an
\nimpairment loss is recognised immediately in the Consolidated Income Statement.
\nGains and losses on disposals are determined by comparing any proceeds on disposal with the carrying amount and are recognised in
\nthe Consolidated Income Statement.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag318": {
"value": "\nLeased assets
\nAt inception of a new contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the
\ncontract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
\nTo assess whether a contract conveys the right to control the use of an identified asset, the Group assesses whether a physically
\ndistinct asset can be identified; the Group has the right to obtain substantially all of the economic benefits from the asset throughout
\nthe period of use; the Group has the ability to direct the use of the asset over the lease term; and is able to restrict the usage of third
\nparties as applicable.
\nLeases are recognised in the Consolidated Statement of Financial Position as a right-of-use asset with a corresponding lease liability
\nexcept for:
\n\u2022 Leases of low value assets (less than \u00a35,000); or
\n\u2022 Leases with a duration of 12 months or less.
\nRight-of use-assets are initially measured at the amount of the lease liability, reduced for any lease incentives received, and
\nincreased for:
\n\u2022 Lease payments made at or before commencement of the lease;
\n\u2022 Initial direct costs incurred; and
\n\u2022 The amount of any provision recognised where the Group is contractually required to dismantle, remove, or restore the leased asset.
\nLease liabilities are recognised in the Consolidated Statement of Financial Position measured at the present value of the contractual
\npayments due to the lessor over the lease term, with the discount rate determined by reference to the rate inherent in the lease unless
\n(as is typically the case) this is not readily determinable, in which case the Group\u2019s incremental borrowing rate on commencement of
\nthe lease is used.
\nOn initial recognition, the carrying value of the lease liability also includes:
\n\u2022 Amounts expected to be payable under any residual value guarantee;
\n\u2022 The exercise price of any purchase option granted in favour of the Group if it is reasonably certain to access that option; and
\n\u2022 Any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of the termination option
\nbeing exercised.
\nSubsequent to initial measurement lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding
\nand are reduced for lease payments made. Right-of-use assets are depreciated on a straight-line basis over the remaining term of the
\nlease or over the remaining economic life of the asset if, rarely, this is judged to be shorter than the lease term. When the Group revises
\nits estimate of the term of any lease (because, for example, it re-assesses the probability of a lessee extension or termination option
\nbeing exercised), it adjusts the carrying amount of the lease liability to reflect the payments to make over the revised term, which are
\ndiscounted at the revised discount rate applicable at the date of estimation. An equivalent adjustment is made to the carrying value of
\nthe right-of-use asset, with the revised carrying amount being depreciated over the remaining (revised) lease term.
\nWhere the Group\u2019s property leases contain variable payment terms, payments determined as variable are treated as a charge to the
\nConsolidated Income Statement and not capitalised. Variable lease payments are only included in the measurement of the lease
\nliability if they depend on an index or rate. In such cases, the initial measurement of the lease liability assumes the variable element will
\nremain unchanged throughout the lease term.
\nDilapidations
\nThe value of any provision for contractually committed future costs to dismantle, remove or restore a leased asset are included in the
\ninitial measurement of a right-of-use asset.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag319": {
"value": "\nInventories
\nInventory is recognised in the Consolidated Statement of Financial Position at the lower of cost and net realisable value. Cost is
\ndetermined on a weighted average cost basis and comprises all costs of purchase and other costs incurred in bringing the inventories
\nto their present location and condition. Net realisable value is the amount that can be realised from the sale of the inventory in the
\nnormal course of business after allowing for the costs of realisation.
\nInventory in transit at the period end is included within inventory at cost, where ownership of legal title by the Group can be readily
\ndetermined.
\nAt each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventory over its estimated
\nselling price less costs to sell is recognised as an impairment loss in the Consolidated Income Statement. In the current period,
\nthe Group has determined that it should reduce the carrying value of inventory to recognise the estimated exposure to writing off
\ndamaged items held at cost within inventory at the year end, which will subsequently be disposed of by the Group when identified as
\ndamaged of faulty after the year end. Reversals of impairment losses are also recognised in Consolidated Income Statement.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag320": {
"value": "\nTrade and other receivables
\nTrade receivables are initially recognised at transaction price and subsequently measured at amortised cost.
\nThe Group makes use of a simplified approach in accounting for trade and other receivables and records the loss allowance as lifetime
\nexpected credit losses. These are the expected shortfalls in contractual cash flows, considering the potential failure to make payment
\nto the Group in line with agreed terms, at any point during the life of the financial instrument. In calculating this, the Group uses its
\nhistorical experience, external indicators, and forward-looking information to calculate the expected credit losses.
\nThe Group assesses impairment of trade and other receivables on a collective basis as they possess shared credit risk characteristics
\nbased on grouping debt by days overdue.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag321": {
"value": "\nCash and cash equivalents
\nCash and cash equivalents are liquid financial assets and include cash in hand, deposits held on call with banks, cash in transit to the
\nGroup in respect of debit and credit card receipts, and other short-term liquid investments with original maturities of three months
\nor less.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag322": {
"value": "\nTrade and other payables
\nTrade and other payables are initially recognised at fair value on the Consolidated Statement of Financial Position and subsequently
\nmeasured at amortised cost.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag282": {
"value": "\n
\n
\nFinancial instruments
\nFinancial instruments are all financial assets and financial liabilities that comprise a contract that gives rise to a financial asset of one
\nentity and a financial liability or equity instrument of another entity and are detailed in note 24.
\nFinancial assets and financial liabilities are recognised in the Consolidated Statement of Financial Position when the Group becomes
\nparty to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value.
\nTransaction costs that are directly attributable (other than financial assets or liabilities at fair value through profit or loss are added to or
\ndeducted from the fair value as appropriate, on initial recognition.
\nA financial liability is derecognised when the obligation under the liability is discharged, cancelled, or expires. A financial asset is
\nderecognised when the rights to receive cash flows from the asset have expired.
\nThe fair values of financial instruments measured at amortised cost and derivative instruments recognised at fair value are disclosed in
\nnote 24.
\n\n
Financial assets
\n
Financial assets are subsequently classified into the following categories:
\n
\u2022 Financial assets at fair value through profit or loss;
\n
\u2022 Fair value through other comprehensive income; or
\n
\u2022 Amortised cost.
\n
The classification depends on the nature and purpose of the financial asset (i.e., the Group\u2019s business model for managing the
\n
financial assets and the contractual terms of the cash flows) and is determined at the time of initial recognition.
\n
They are measured at amortised cost if they are held within a business model whose objective is to hold financial assets in order
\n
to collect contractual cash flows and the contractual terms give rise on specified dates to cash flows that are solely payments of
\n
principal and interest on the principal amount outstanding.
\n
Financial assets not held at amortised cost or fair value through other comprehensive income are held at fair value through profit or
\n
loss. At present the Group only has financial assets held at amortised cost, apart from derivatives which are measured at fair value
\n
through profit or loss.
\n
\n\n\n
\n
Financial liabilities
\n
Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual
\n
arrangements.
\n
Equity instruments are any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity
\n
instruments are recognised at proceeds received net of issue costs.
\n
Financial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities at amortised cost,
\n
which are measured using the effective interest method. At present the Group only has financial liabilities held at amortised cost, apart
\n
from financial guarantees and derivatives which are measured at fair value through profit or loss.
\n
\n\n\n
\n\n\n\n
\nFinancial guarantees
\nThe Group recognises financial guarantees where it has an obligation to reimburse another party for a loss should a specified debtor
\ndoes not make payment to them in line with contractual requirements. These guarantees, relating to the assignment of previously
\noccupied warehouses, are measured at fair value through profit or loss based on the Expected Credit Losses model and a remeasured
\nat each reporting date in accordance with the requirements of IFRS 9.
\n\n
\n
\n
Impairment of financial assets
\n
IFRS 9 requires the use of forward-looking information to recognise expected credit losses \u2013 the \u2018expected credit loss model\u2019.
\n
Recognition of credit losses is not dependent on the Group first identifying a credit loss event; instead, the Group considers a broader
\n
range of information when assessing credit risk and measuring expected credit losses, including past events, current conditions and
\n
reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag323": {
"value": "\nFinancial assets
\nFinancial assets are subsequently classified into the following categories:
\n\u2022 Financial assets at fair value through profit or loss;
\n\u2022 Fair value through other comprehensive income; or
\n\u2022 Amortised cost.
\nThe classification depends on the nature and purpose of the financial asset (i.e., the Group\u2019s business model for managing the
\nfinancial assets and the contractual terms of the cash flows) and is determined at the time of initial recognition.
\nThey are measured at amortised cost if they are held within a business model whose objective is to hold financial assets in order
\nto collect contractual cash flows and the contractual terms give rise on specified dates to cash flows that are solely payments of
\nprincipal and interest on the principal amount outstanding.
\nFinancial assets not held at amortised cost or fair value through other comprehensive income are held at fair value through profit or
\nloss. At present the Group only has financial assets held at amortised cost, apart from derivatives which are measured at fair value
\nthrough profit or loss.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag324": {
"value": "\nFinancial liabilities
\nDebt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual
\narrangements.
\nEquity instruments are any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity
\ninstruments are recognised at proceeds received net of issue costs.
\nFinancial liabilities are classified as either financial liabilities at fair value through profit or loss or financial liabilities at amortised cost,
\nwhich are measured using the effective interest method. At present the Group only has financial liabilities held at amortised cost, apart
\nfrom financial guarantees and derivatives which are measured at fair value through profit or loss.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag284": {
"value": "\n
\n\n
Impairment of financial assets
\n
IFRS 9 requires the use of forward-looking information to recognise expected credit losses \u2013 the \u2018expected credit loss model\u2019.
\n
Recognition of credit losses is not dependent on the Group first identifying a credit loss event; instead, the Group considers a broader
\n
range of information when assessing credit risk and measuring expected credit losses, including past events, current conditions and
\n
reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.
\n
\n\n\n
\n\n\n\n
\n\n
Impairment of non-financial assets
\n
At the end of each reporting period, the Group reviews the carrying amounts of its non-financial assets to determine whether there is
\n
an indication of impairment. For impairment purposes, assets are grouped at the lowest levels for which there are largely independent
\n
cash inflows (cash-generating unit or CGU). As a result, some assets are tested individually for impairment, and some are tested at the
\n
CGU level. Management considers CGUs to be determinable by individual store and the various ecommerce platforms.
\n
Assets and CGUs are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may
\n
not be recoverable. An impairment loss is recognised for the amount by which the assets or CGU\u2019s carrying amount exceeds its
\n
recoverable amount, which is the higher of fair value less costs of disposal and value-in-use.
\n
To determine the value-in-use, management estimate expected future cash flows from the CGU and determine a suitable discount
\n
rate to calculate the present value of those cash flows. Discount factors are determined for the CGU to reflect current market
\n
assessments of the time value of money and asset-specific risk factors.
\n
Impairment charges are allocated on a pro-rata basis in accordance with the CGU\u2019s carrying amounts. In allocating the impairment
\n
loss to a CGU the carrying amount of each asset within the CGU is reduced to the highest of either its fair value less costs to sell; value-
\n
in-use; or nil. Recognition of impairment losses do not result in a recognition of a liability. All assets are subsequently reassessed for
\n
indications that an impairment loss previously recognised may no longer exist. An impairment loss is reversed if the assets or CGU\u2019s
\n
recoverable amount exceeds its carrying amount.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag325": {
"value": "\nImpairment of financial assets
\nIFRS 9 requires the use of forward-looking information to recognise expected credit losses \u2013 the \u2018expected credit loss model\u2019.
\nRecognition of credit losses is not dependent on the Group first identifying a credit loss event; instead, the Group considers a broader
\nrange of information when assessing credit risk and measuring expected credit losses, including past events, current conditions and
\nreasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag326": {
"value": "\n
\n\n
Derivatives
\n
Derivatives are initially recognised in the Consolidated Statement of Financial Position at fair value at the date a derivative contract
\n
is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in
\n
the Consolidated Income Statement within other gains/(losses) immediately unless the derivative is designated and effective as a
\n
hedging instrument, in which event the timing of the recognition in Consolidated Income Statement depends on the nature of the
\n
hedge relationship.
\n
A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a
\n
financial liability.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag327": {
"value": "\nDerivatives
\nDerivatives are initially recognised in the Consolidated Statement of Financial Position at fair value at the date a derivative contract
\nis entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in
\nthe Consolidated Income Statement within other gains/(losses) immediately unless the derivative is designated and effective as a
\nhedging instrument, in which event the timing of the recognition in Consolidated Income Statement depends on the nature of the
\nhedge relationship.
\nA derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a
\nfinancial liability.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag328": {
"value": "\nProvisions
\nProvisions are recognised in the Consolidated Statement of Financial Position where a legal or constructive obligation has been
\nincurred which will probably lead to an outflow of resources that can be reasonably estimated. The amount recognised as a provision
\nis the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into consideration
\nthe risks and uncertainties surrounding the obligation. The timing of cash outflows are by their nature uncertain and are therefore best
\nestimates. A contingent liability is disclosed where the existence of the obligations will only be confirmed by future events, or where
\nthe amount of the obligation cannot be measured with reasonable reliability.
\nWhere the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised
\nat present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in the
\nConsolidated Income Statement in the period in which it arises.
\nWarranties
\nAll ProCook products are offered with a warranty ranging from 12 months to 25 years. This warranty provides the customer with the
\nright to return the product, should it not be performing in the manner as described when the product was purchased. The customer is
\nthen entitled to a replacement product free of charge.
\nAll warranties in the Group are assurance type warranties as the Group assures that the product will perform as expected. The Group\u2019s
\nwarranties do not provide any additional services to the customer and are not able to be purchased separately; the warranties provide
\na guarantee to the customer that the product will perform as expected.
\nThe Group maintains a warranty provision in respect of future expected cost of claims outstanding at the year-end, based on sales
\nwhich are accompanied by product warranties made prior to the financial year-end and historical return rate trends.
\nDilapidations
\nThe Group maintains a dilapidations provision in respect of its future restoration cost obligations of leasehold properties occupied by
\nor previously occupied by the Group as at the financial year-end, based on historical average costs incurred to vacate and make good
\na property, and any specific contractual requirements detailed within lease contracts.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag329": {
"value": "\nBorrowings
\nInterest-bearing loans are initially recorded at their fair value and subsequently held at amortised cost. Arrangement and transaction
\nfees incurred are amortised over the term of the loan. Borrowings are classed as current liabilities unless the Group has a right to defer
\nsettlement of the liability for at least 12 months after date of the Consolidated Statement of Financial Position.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag330": {
"value": "\nShare capital
\nChanges in the share capital structure are recognised within equity on the Consolidated Statement of Financial Position, with any
\nexcess over the nominal share price being recognised within share premium. Where the Company purchases its own equity share
\ncapital (treasury shares) the consideration paid, including any directly attributable incremental costs, is deducted from the equity
\nattributable to the Company\u2019s equity holders until the shares are cancelled or reissued. Where such shares are subsequently sold or
\nreissued, any consideration received net of any directly attributable incremental transaction costs and the related income tax effects,
\nis included in equity attributable to the Company\u2019s equity holders.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag331": {
"value": "\nImpairment of non-financial assets
\nAt the end of each reporting period, the Group reviews the carrying amounts of its non-financial assets to determine whether there is
\nan indication of impairment. For impairment purposes, assets are grouped at the lowest levels for which there are largely independent
\ncash inflows (cash-generating unit or CGU). As a result, some assets are tested individually for impairment, and some are tested at the
\nCGU level. Management considers CGUs to be determinable by individual store and the various ecommerce platforms.
\nAssets and CGUs are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may
\nnot be recoverable. An impairment loss is recognised for the amount by which the assets or CGU\u2019s carrying amount exceeds its
\nrecoverable amount, which is the higher of fair value less costs of disposal and value-in-use.
\nTo determine the value-in-use, management estimate expected future cash flows from the CGU and determine a suitable discount
\nrate to calculate the present value of those cash flows. Discount factors are determined for the CGU to reflect current market
\nassessments of the time value of money and asset-specific risk factors.
\nImpairment charges are allocated on a pro-rata basis in accordance with the CGU\u2019s carrying amounts. In allocating the impairment
\nloss to a CGU the carrying amount of each asset within the CGU is reduced to the highest of either its fair value less costs to sell; value-
\nin-use; or nil. Recognition of impairment losses do not result in a recognition of a liability. All assets are subsequently reassessed for
\nindications that an impairment loss previously recognised may no longer exist. An impairment loss is reversed if the assets or CGU\u2019s
\nrecoverable amount exceeds its carrying amount.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag332": {
"value": "\nSegmental reporting
\nThe Group\u2019s operating segments are reported in a manner consistent with the internal reporting provided to the Board of Directors.
\nThe Board is identified as the Chief Operating Decision-Maker (\u2018CODM\u2019) for the business and is responsible for making strategic
\ndecisions, allocating resources, and assessing performance of the operating segments. The Group is considered to have two
\noperating segments: Ecommerce and Retail.
\nRevenues and underlying operating profits for both segments are generated from the sale of kitchenware and related products. Each
\nsegment has separate operational characteristics and are identifiable by way of where the customer completes their transaction;
\neither in a retail store, or via one of the ecommerce website platforms the Group has operated during the year.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag333": {
"value": "\nNew standards, amendments, and interpretations
\nNew standards impacting the Group that have been adopted for the financial year ending 29 March 2026 are as follows:
\n\u2022 Amendments to IAS 21 Lack of Exchangeability
\nFollowing an assessment, the Group have determined that these standards do not have a material impact upon the Group\u2019s
\nConsolidated Financial Statements.
\nNew standards, amendments and interpretations not yet adopted
\nThere are several standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in
\nfuture accounting periods that the Group has decided not to adopt early:
\n\u2022 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures \u2013 Classification and Measurement
\n\u2022 New Standard IFRS 18 Presentation and Disclosure in Financial Statements
\n\u2022 Amendments to IFRS 9 and IFRS 7 \u2013 Contracts Referencing Nature-dependent Electricity
\n\u2022 Annual Improvements to IFRS Accounting Standards \u2013 Volume 11: IFRS 1, IFRS 7, IFRS 9, IFRS 10 & IAS 7
\nThe Group anticipates that IFRS 18 is expected to introduce significant changes to the presentation and disclosure of its Consolidated
\nFinancial Statements and is currently assessing the impact on future reporting periods. The Group do not expect the others standards
\nto have a material impact on its Consolidated Financial Statements in future reporting periods.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag13": {
"value": "\n1. Revenue
\nGroup revenue is not reliant on any single major customer or group of customers. Management considers revenue is derived from one
\nbusiness stream being the retail of kitchenware and related products and services.
\nCustomers interact and shop with the Group across multiple touchpoints and their journey often involves more than one channel. The
\nChief Operating Decision-Maker is the Board of Directors of ProCook Group plc. The Board reviews internal management reports
\non a frequent basis, and in line with internal reporting, the channel reporting below indicates where customers complete their final
\npurchase transaction.
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nUnited Kingdom 85,487 69,493
\nTotal revenue 85,487 69,493
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag14": {
"value": "\n
\n2. Operating expenses
\nOperating profit for the periods is stated after charging:
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nDepreciation of tangible fixed assets 2,066 1,234
\nAmortisation of Intangible assets 36 78
\nDepreciation of right-of-use assets 5,447 4,356
\nVariable lease payments 624 516
\nLoss on disposal of property, plant and equipment 47 45
\n\n
Total R&D expenditure included in operating expenses for the 52 weeks ended 29 March 2026 was \u00a3nil (52 weeks ended
\n
30 March 2025: \u00a3nil).
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag15": {
"value": "\nTotal R&D expenditure included in operating expenses for the 52 weeks ended 29 March 2026 was \u00a3nil (52 weeks ended
\n30 March 2025: \u00a3nil).
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag255": {
"value": "\n3. Non-underlying items
\nThere were no non-underlying expenses incurred during the 52 weeks ended 29 March 2026. The non-underlying expenses of \u00a30.3m
\nwere recognised in the 52 weeks ended 30 March 2025 as below:
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nSSC transition-related costs \u2013 14
\nSenior management restructuring costs \u2013 179
\nShare-based payments \u2013 151
\nNon-underlying operating expenses \u2013 344
\nNon-underlying finance expense \u2013 \u2013
\nNon-underlying loss before tax \u2013 344
\n
\n\n\n\n9. Other gains and losses
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nUnrealised FX gains/(losses) 33 (219)
\nExchange rate (losses) (851) (53)
\nTotal (losses) (818) (272)
\nUnrealised FX gains/(losses) relate to fair value movements on derivatives.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag16": {
"value": "\n4. Segmental reporting
\nThe Chief Operating Decision Maker (CODM) is the Board of Directors and segmental reporting analysis is presented based on the
\nGroup\u2019s internal reporting to the Board. At 30 March 2025, the Group had two operating segments, being Ecommerce and Retail.
\nCentral costs are reported separately to the Board. While central costs are not considered to be an operating segment, it has been
\nincluded below to aid reconciliation with operating profit as presented in the Consolidated Income Statement. The Board reviews
\nsegment performance based on underlying operating profit.
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nRevenue
\nEcommerce 31,305 25,476
\nRetail 54,182 44,017
\nTotal revenue 85,487 69,493
\nOperating profit
\nEcommerce 9,867 6,676
\nRetail 9,399 8,824
\nCentral costs (14,412) (12,293)
\nNon-underlying operating costs \u2013 (344)
\nOperating profit 4,854 2,863
\nFinance costs (1,535) (1,415)
\nOther (losses) (818) (272)
\nProfit before tax 2,501 1,176
\nOperating profit includes depreciation and amortisation of \u00a36,237k relating to the Retail segment (FY25: \u00a34,388k) and \u00a31,312k relating
\nto the Central segment (FY25: \u00a31,280k).
\nSubstantially all of the assets of ProCook Group plc are located in the UK.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag17": {
"value": "\n5. Auditor remuneration
\nThe Group\u2019s total fees paid or payable to its Auditor in respect of the audit of the Group\u2019s financial statements and for other services
\nprovided to the Group:
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nAudit of Consolidated Financial Statements 43 45
\nAudit of the Parent Company and Group subsidiary entities 267 275
\nTotal Auditor remuneration 310 320
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag18": {
"value": "\n
\n6. Employee numbers and costs
\n\n
The average monthly number of colleagues employed by the Group including Directors was:
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Retail and distribution staff 578 501
\n
Support staff 120 114
\n
Total 698 615
\n
The total remuneration of all employees including Directors includes:
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Wages and salaries 19,005 16,205
\n
Social security contributions and similar taxes 2,228 1,187
\n
Other pension costs 359 301
\n
Total 21,592 17,693
\n
Details of Directors\u2019 remuneration including base pay, short and long-term incentive schemes and pension entitlements are disclosed
\n
in the Directors\u2019 Remuneration Policy and Annual Report on Remuneration on pages 92 to 107.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag19": {
"value": "\n7. Retirement benefit plan
\nThe Group operates a defined contribution retirement benefit scheme for all qualifying employees. The scheme is administered and
\nmanaged by a separate third-party specialist pension scheme provider. The total expense recognised in the Consolidated Income
\nStatement for the 52 weeks ended 29 March 2026 was \u00a3359k (30 March 2025: \u00a3301k) and represents contributions payable to these
\nplans by the Group at rates specified in the rules of the plans.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag20": {
"value": "\n
\n\n
\n
\n
\n
\n
8. Finance expense
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Unwinding of discounted provisions 23 21
\n
Interest on borrowings and other interest 281 419
\n
Interest on lease liabilities 1,231 975
\n
Total finance expense 1,535 1,415
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag21": {
"value": "\n
\n\n
\n
\n
8. Finance expense
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Unwinding of discounted provisions 23 21
\n
Interest on borrowings and other interest 281 419
\n
Interest on lease liabilities 1,231 975
\n
Total finance expense 1,535 1,415
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag22": {
"value": "\n
\n\n
8. Finance expense
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Unwinding of discounted provisions 23 21
\n
Interest on borrowings and other interest 281 419
\n
Interest on lease liabilities 1,231 975
\n
Total finance expense 1,535 1,415
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag23": {
"value": "\n8. Finance expense
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nUnwinding of discounted provisions 23 21
\nInterest on borrowings and other interest 281 419
\nInterest on lease liabilities 1,231 975
\nTotal finance expense 1,535 1,415
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag271": {
"value": "\n
\n\n
10. Tax expense
\n
The tax expense for the periods presented differ from the standard rate of UK corporate income tax applicable in the financial year. The
\n
differences are explained below:
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Current taxation
\n
Corporate income tax charge for the period \u2013 \u2013
\n
Adjustments in respect of previous years \u2013 44
\n
\u2013 44
\n
Deferred tax
\n
Origination and reversal of temporary differences 612 483
\n
Adjustments in respect of prior periods 311 (353)
\n
Total tax expense 923 174
\n
The tax charge reconciles with the standard rate of UK corporate income tax as follows:
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Profit on ordinary activities before tax 2,501 1,176
\n
UK Corporate income tax at standard rate of 25% (2024: 25%) 625 294
\n
Factors effecting the charge in the period:
\n
Tax effect of expenses that are not deductible for tax purposes 141 131
\n
Adjustments in respect of prior years \u2013 44
\n
Other permanent differences \u2013 58
\n
Adjustments in respect of prior periods (deferred tax) 311 (353)
\n
Share options (154) \u2013
\n
Total taxation expense 923 174
\n
The taxation expense for the period as a percentage of underlying profit before tax (the effective tax rate) was 36.9% (2025: 14.8%),
\n
due to the effects of share-based payment deductions relating to previous years.
\n
The standard rate of UK corporate income tax was 25% for the 52 weeks ended 29 March 2026 (30 March 2025: 25%). Deferred tax
\n
balances reflect future corporation tax rates of 25%.
\n
The deferred tax liability has arisen due to accelerated capital allowances on items of property, plant and equipment, offset by the
\n
timing of future vesting dates in respect of share-based payments and carried forward losses from the previous financial year. The
\n
amounts have been presented on a net basis to follow the way in which they will be recouped by the Group.
\n
\n\n\n
\n\n\n\n
\n\n
10. Tax expense continued
\n
Movement in deferred tax:
\n
\u00a3\u2019000
\n
Short-term
\n
timing
\n
differences
\n
Accelerated
\n
capital
\n
allowances
\n
Share-
\n
based
\n
payments
\n
Carried
\n
forward
\n
losses Total
\n
Deferred tax asset as at 31 March 2024 112 (1,596) 211 1,928 655
\n
(Debit)/Credit to profit and loss (38) (158) (110) 177 (129)
\n
Deferred tax asset as at 30 March 2025 74 (1,754) 101 2,105 526
\n
(Debit)/Credit to profit and loss (32) (508) 135 (518) (923)
\n
Deferred tax asset/(liability) as at 29 March 2026 42 (2,262) 236 1,587 (397)
\n
Carried forward tax losses arise from losses incurred in FY23 . As set out in the Critical Accounting Estimates and Judgements section
\n
on page 125, the recognition of the deferred tax asset in relation to the carried forward losses is judged to be appropriate given the
\n
Group\u2019s projections of sufficient future taxable profits against which such deferred tax assets could be offset.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag257": {
"value": "\n10. Tax expense
\nThe tax expense for the periods presented differ from the standard rate of UK corporate income tax applicable in the financial year. The
\ndifferences are explained below:
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nCurrent taxation
\nCorporate income tax charge for the period \u2013 \u2013
\nAdjustments in respect of previous years \u2013 44
\n\u2013 44
\nDeferred tax
\nOrigination and reversal of temporary differences 612 483
\nAdjustments in respect of prior periods 311 (353)
\nTotal tax expense 923 174
\nThe tax charge reconciles with the standard rate of UK corporate income tax as follows:
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nProfit on ordinary activities before tax 2,501 1,176
\nUK Corporate income tax at standard rate of 25% (2024: 25%) 625 294
\nFactors effecting the charge in the period:
\nTax effect of expenses that are not deductible for tax purposes 141 131
\nAdjustments in respect of prior years \u2013 44
\nOther permanent differences \u2013 58
\nAdjustments in respect of prior periods (deferred tax) 311 (353)
\nShare options (154) \u2013
\nTotal taxation expense 923 174
\nThe taxation expense for the period as a percentage of underlying profit before tax (the effective tax rate) was 36.9% (2025: 14.8%),
\ndue to the effects of share-based payment deductions relating to previous years.
\nThe standard rate of UK corporate income tax was 25% for the 52 weeks ended 29 March 2026 (30 March 2025: 25%). Deferred tax
\nbalances reflect future corporation tax rates of 25%.
\nThe deferred tax liability has arisen due to accelerated capital allowances on items of property, plant and equipment, offset by the
\ntiming of future vesting dates in respect of share-based payments and carried forward losses from the previous financial year. The
\namounts have been presented on a net basis to follow the way in which they will be recouped by the Group.
\n
\n\n\n\n10. Tax expense continued
\nMovement in deferred tax:
\n\u00a3\u2019000
\nShort-term
\ntiming
\ndifferences
\nAccelerated
\ncapital
\nallowances
\nShare-
\nbased
\npayments
\nCarried
\nforward
\nlosses Total
\nDeferred tax asset as at 31 March 2024 112 (1,596) 211 1,928 655
\n(Debit)/Credit to profit and loss (38) (158) (110) 177 (129)
\nDeferred tax asset as at 30 March 2025 74 (1,754) 101 2,105 526
\n(Debit)/Credit to profit and loss (32) (508) 135 (518) (923)
\nDeferred tax asset/(liability) as at 29 March 2026 42 (2,262) 236 1,587 (397)
\nCarried forward tax losses arise from losses incurred in FY23 . As set out in the Critical Accounting Estimates and Judgements section
\non page 125, the recognition of the deferred tax asset in relation to the carried forward losses is judged to be appropriate given the
\nGroup\u2019s projections of sufficient future taxable profits against which such deferred tax assets could be offset.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag24": {
"value": "\n11. Dividends
\nNo dividends were declared or paid in the 52 weeks to 29 March 2026 (30 March 2025: Nil).
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag25": {
"value": "\n12. Earnings per share
\nBasic earnings per share is calculated by dividing the profit for the period attributable to equity holders of the Group by the weighted
\naverage number of ordinary shares in issue.
\nDiluted earnings per share is calculated by dividing the profit for the period attributable to ordinary equity holders of the parent by
\nthe weighted average number of ordinary shares in issue during the period plus the weighted average number of ordinary shares that
\nwould have been issued on the conversion of all dilutive potential ordinary shares into ordinary shares.
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nWeighted average number of shares 108,956,624 108,956,624
\nImpact of share options 10,232,371 8,634,223
\nNumber of shares for diluted earnings per share 119,188,995 117,590,847
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\nReported
\n52 weeks
\nended
\n30 March
\n2025
\nUnderlying
\n1
\n52 weeks
\nended
\n30 March
\n2025
\nReported
\nProfit for the period 1,578 1,273 1,002
\nEarnings per ordinary share \u2013 basic 1.45p 1.17p 0.92p
\nEarnings per ordinary share \u2013 diluted 1.32p 1.08p 0.85p
\n1
\n Underlying earnings per ordinary share is a non-IFRS measure.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag26": {
"value": "\n
\n\n
\n
13. Intangible assets
\n
\n
\u00a3\u2019000 Software
\n
Digital
\n
Assets Total
\n
Cost
\n
At 31 March 2024 415 \u2013 415
\n
Additions \u2013 \u2013 \u2013
\n
At 30 March 2025 415 \u2013 415
\n
Additions \u2013 277 277
\n
29 March 2026 415 277 692
\n
Accumulated amortisation
\n
At 31 March 2024 311 \u2013 311
\n
Charge for the period 78 \u2013 78
\n
At 30 March 2025 389 \u2013 389
\n
Charge for the period 26 10 36
\n
29 March 2026 415 10 425
\n
Net book value
\n
At 31 March 2024 104 \u2013 104
\n
At 30 March 2025 26 \u2013 26
\n
29 March 2026 \u2013 267 267
\n
Amortisation was recognised in the Consolidated Income Statement within operating expenses throughout the period.
\n
\n\n\n
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag27": {
"value": "\n
\n13. Intangible assets
\n\n
\u00a3\u2019000 Software
\n
Digital
\n
Assets Total
\n
Cost
\n
At 31 March 2024 415 \u2013 415
\n
Additions \u2013 \u2013 \u2013
\n
At 30 March 2025 415 \u2013 415
\n
Additions \u2013 277 277
\n
29 March 2026 415 277 692
\n
Accumulated amortisation
\n
At 31 March 2024 311 \u2013 311
\n
Charge for the period 78 \u2013 78
\n
At 30 March 2025 389 \u2013 389
\n
Charge for the period 26 10 36
\n
29 March 2026 415 10 425
\n
Net book value
\n
At 31 March 2024 104 \u2013 104
\n
At 30 March 2025 26 \u2013 26
\n
29 March 2026 \u2013 267 267
\n
Amortisation was recognised in the Consolidated Income Statement within operating expenses throughout the period.
\n
\n\n\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag259": {
"value": "\n\u00a3\u2019000 Software
\nDigital
\nAssets Total
\nCost
\nAt 31 March 2024 415 \u2013 415
\nAdditions \u2013 \u2013 \u2013
\nAt 30 March 2025 415 \u2013 415
\nAdditions \u2013 277 277
\n29 March 2026 415 277 692
\nAccumulated amortisation
\nAt 31 March 2024 311 \u2013 311
\nCharge for the period 78 \u2013 78
\nAt 30 March 2025 389 \u2013 389
\nCharge for the period 26 10 36
\n29 March 2026 415 10 425
\nNet book value
\nAt 31 March 2024 104 \u2013 104
\nAt 30 March 2025 26 \u2013 26
\n29 March 2026 \u2013 267 267
\nAmortisation was recognised in the Consolidated Income Statement within operating expenses throughout the period.
\n
\n\n\n\n
\n\n
\u00a3\u2019000
\n
Land and
\n
buildings
\n
Plant and
\n
machinery
\n
Fixtures and
\n
fittings
\n
Motor
\n
vehicles
\n
Assets under
\n
construction Total
\n
Cost
\n
At 31 March 2024 187 365 13,995 29 424 15,000
\n
Additions \u2013 7 3,277 \u2013 544 3,828
\n
Transfers \u2013 \u2013 303 \u2013 (303) \u2013
\n
Disposals \u2013 \u2013 (112) \u2013 (26) (138)
\n
At 30 March 2025 187 372 17,463 29 639 18,690
\n
Additions \u2013 90 3,993 \u2013 484 4,567
\n
Transfers \u2013 \u2013 541 \u2013 (541) \u2013
\n
Disposals \u2013 \u2013 (277) (29) \u2013 (306)
\n
29 March 2026 187 462 21,720 \u2013 582 22,951
\n
Accumulated depreciation and impairment
\n
At 31 March 2024 139 87 6,523 19 \u2013 6,768
\n
Charge for the period \u2013 26 1,204 4 \u2013 1,234
\n
Disposals \u2013 \u2013 (79) \u2013 \u2013 (79)
\n
At 30 March 2025 139 113 7,648 23 \u2013 7,923
\n
Charge for the period \u2013 30 2,035 1 \u2013 2,066
\n
Disposals \u2013 \u2013 (272) (24) \u2013 (296)
\n
29 March 2026 139 143 9,411 \u2013 \u2013 9,693
\n
Net book value
\n
At 31 March 2024 48 278 7,472 10 424 8,232
\n
At 30 March 2025 48 259 9,815 6 639 10,767
\n
29 March 2026 48 319 12,309 \u2013 582 13,258
\n
\n\n
\n\n\nDepreciation was recognised in the Consolidated Income Statement within operating expenses throughout the period.
\n
\n\n\n
\n\n
Right-of-use assets included in the Consolidated Statement of Financial Position are as follows:
\n
\u00a3\u2019000
\n
Leasehold
\n
property
\n
Motor
\n
vehicles
\n
Plant and
\n
equipment Total
\n
Cost
\n
At 31 March 2024 31,341 125 92 31,558
\n
Additions 4,395 110 \u2013 4,505
\n
Re-measurement
\n
1
\n
348 \u2013 \u2013 348
\n
Disposals (2,076) (73) \u2013 (2,149)
\n
At 30 March 2025 34,008 162 92 34,262
\n
Additions 10,130 174 \u2013 10,304
\n
Re-measurement
\n
1
\n
1,237 \u2013 \u2013 1,237
\n
Disposals (3,338) (66) \u2013 (3,404)
\n
At 29 March 2026 42,037 270 92 42,399
\n
Accumulated depreciation and impairments
\n
At 31 March 2024 10,916 94 26 11,036
\n
Charge for the period 4,280 57 19 4,356
\n
Disposals (2,028) (60) \u2013 (2,088)
\n
At 30 March 2025 13,168 91 45 13,304
\n
Charge for the period 5,357 71 19 5,447
\n
Disposals (3,333) (66) \u2013 (3,399)
\n
At 29 March 2026 15,192 96 64 15,352
\n
Net Book Value
\n
At 31 March 2024 20,425 31 66 20,522
\n
At 30 March 2025 20,840 71 47 20,958
\n
At 29 March 2026 26,845 174 28 27,047
\n
1
\n
Remeasurements have arisen where rentals have been subject to indexation or rent reviews, or where store lease rental terms and lease expiry dates
\n
have been renegotiated
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag28": {
"value": "\n
\n
\n
\n14. Property, plant, and equipment
\n\n
\n
\n
\u00a3\u2019000
\n
Land and
\n
buildings
\n
Plant and
\n
machinery
\n
Fixtures and
\n
fittings
\n
Motor
\n
vehicles
\n
Assets under
\n
construction Total
\n
Cost
\n
At 31 March 2024 187 365 13,995 29 424 15,000
\n
Additions \u2013 7 3,277 \u2013 544 3,828
\n
Transfers \u2013 \u2013 303 \u2013 (303) \u2013
\n
Disposals \u2013 \u2013 (112) \u2013 (26) (138)
\n
At 30 March 2025 187 372 17,463 29 639 18,690
\n
Additions \u2013 90 3,993 \u2013 484 4,567
\n
Transfers \u2013 \u2013 541 \u2013 (541) \u2013
\n
Disposals \u2013 \u2013 (277) (29) \u2013 (306)
\n
29 March 2026 187 462 21,720 \u2013 582 22,951
\n
Accumulated depreciation and impairment
\n
At 31 March 2024 139 87 6,523 19 \u2013 6,768
\n
Charge for the period \u2013 26 1,204 4 \u2013 1,234
\n
Disposals \u2013 \u2013 (79) \u2013 \u2013 (79)
\n
At 30 March 2025 139 113 7,648 23 \u2013 7,923
\n
Charge for the period \u2013 30 2,035 1 \u2013 2,066
\n
Disposals \u2013 \u2013 (272) (24) \u2013 (296)
\n
29 March 2026 139 143 9,411 \u2013 \u2013 9,693
\n
Net book value
\n
At 31 March 2024 48 278 7,472 10 424 8,232
\n
At 30 March 2025 48 259 9,815 6 639 10,767
\n
29 March 2026 48 319 12,309 \u2013 582 13,258
\n
\n\n
\n
\n\n
Assets under construction includes retail store equipment and fixtures acquired but not yet in use.
\n\n
Impairment tests have been carried out where appropriate, with no impairment charges recognised in the 52 weeks ended
\n
29 March 2026 (FY25: \u00a3nil).
\n
\n\n
\n
Depreciation was recognised in the Consolidated Income Statement within operating expenses throughout the period.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag267": {
"value": "\n\u00a3\u2019000
\nLand and
\nbuildings
\nPlant and
\nmachinery
\nFixtures and
\nfittings
\nMotor
\nvehicles
\nAssets under
\nconstruction Total
\nCost
\nAt 31 March 2024 187 365 13,995 29 424 15,000
\nAdditions \u2013 7 3,277 \u2013 544 3,828
\nTransfers \u2013 \u2013 303 \u2013 (303) \u2013
\nDisposals \u2013 \u2013 (112) \u2013 (26) (138)
\nAt 30 March 2025 187 372 17,463 29 639 18,690
\nAdditions \u2013 90 3,993 \u2013 484 4,567
\nTransfers \u2013 \u2013 541 \u2013 (541) \u2013
\nDisposals \u2013 \u2013 (277) (29) \u2013 (306)
\n29 March 2026 187 462 21,720 \u2013 582 22,951
\nAccumulated depreciation and impairment
\nAt 31 March 2024 139 87 6,523 19 \u2013 6,768
\nCharge for the period \u2013 26 1,204 4 \u2013 1,234
\nDisposals \u2013 \u2013 (79) \u2013 \u2013 (79)
\nAt 30 March 2025 139 113 7,648 23 \u2013 7,923
\nCharge for the period \u2013 30 2,035 1 \u2013 2,066
\nDisposals \u2013 \u2013 (272) (24) \u2013 (296)
\n29 March 2026 139 143 9,411 \u2013 \u2013 9,693
\nNet book value
\nAt 31 March 2024 48 278 7,472 10 424 8,232
\nAt 30 March 2025 48 259 9,815 6 639 10,767
\n29 March 2026 48 319 12,309 \u2013 582 13,258
\n
\n\n\nImpairment tests have been carried out where appropriate, with no impairment charges recognised in the 52 weeks ended
\n29 March 2026 (FY25: \u00a3nil).
\n
\n\n\nRight-of-use assets included in the Consolidated Statement of Financial Position are as follows:
\n\u00a3\u2019000
\nLeasehold
\nproperty
\nMotor
\nvehicles
\nPlant and
\nequipment Total
\nCost
\nAt 31 March 2024 31,341 125 92 31,558
\nAdditions 4,395 110 \u2013 4,505
\nRe-measurement
\n1
\n348 \u2013 \u2013 348
\nDisposals (2,076) (73) \u2013 (2,149)
\nAt 30 March 2025 34,008 162 92 34,262
\nAdditions 10,130 174 \u2013 10,304
\nRe-measurement
\n1
\n1,237 \u2013 \u2013 1,237
\nDisposals (3,338) (66) \u2013 (3,404)
\nAt 29 March 2026 42,037 270 92 42,399
\nAccumulated depreciation and impairments
\nAt 31 March 2024 10,916 94 26 11,036
\nCharge for the period 4,280 57 19 4,356
\nDisposals (2,028) (60) \u2013 (2,088)
\nAt 30 March 2025 13,168 91 45 13,304
\nCharge for the period 5,357 71 19 5,447
\nDisposals (3,333) (66) \u2013 (3,399)
\nAt 29 March 2026 15,192 96 64 15,352
\nNet Book Value
\nAt 31 March 2024 20,425 31 66 20,522
\nAt 30 March 2025 20,840 71 47 20,958
\nAt 29 March 2026 26,845 174 28 27,047
\n1
\nRemeasurements have arisen where rentals have been subject to indexation or rent reviews, or where store lease rental terms and lease expiry dates
\nhave been renegotiated
\n
\n\n\nImpairment tests have
\nbeen carried out where indicators of impairment exist, with no impairment charges recognised in the 52 weeks ended 29 March 2026
\n(FY25: nil).
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag275": {
"value": "\n
\n15. Leased assets
\nThe Group leases a number of assets, with all lease payments fixed over the lease term. Where there are leasehold properties which
\nhold a variable element to lease payments made these are not fixed and not capitalised as part of the right of use asset. All expected
\nfuture non-variable cash out flows are reflected within the measurement of the lease liabilities at each period end.
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nNumber of active leases 96 74
\nThe Group\u2019s leases include leasehold properties for commercial and head office use, motor vehicles and plant equipment. The leases
\nrange in length from 2 to 15 years and vary in length depending on lease type. Leasehold properties hold the longest-term length of up
\nto 15 years, plant and equipment of up to five years, and motor vehicles of up to three years.
\nExtension, termination, and break options
\nThe Group may negotiate extension, termination, or break clauses in its leases. In determining the lease term, management considers
\nall facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option.
\nExtension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be
\nextended (or not terminated).
\n15. Leased assets continued
\nOn a case-by-case basis, the Group will consider whether the absence of a break clause would expose the Group to excessive risk.
\nTypically, factors considered in deciding to negotiate a break clause include:
\n\u2022 The length of the lease term;
\n\u2022 The economic stability of the environment in which the property is located; and
\n\u2022 Whether the location represents a new area of operations for the Group.
\nIncremental borrowing rate
\nLeases currently recognised are discounted with incremental borrowing rates in a range of 2% \u2013 7%, being the rate that the individual
\nlessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar
\neconomic environment with similar terms, security, and conditions. This rate is used to reflect the risk premium over the borrowing cost
\nmeasured by reference to the Group\u2019s financing facilities.
\nShort-term or low-value lease expense
\nNo short term or low value leases existed during the financial period.
\n\n
\n
\n
Right-of-use assets included in the Consolidated Statement of Financial Position are as follows:
\n
\u00a3\u2019000
\n
Leasehold
\n
property
\n
Motor
\n
vehicles
\n
Plant and
\n
equipment Total
\n
Cost
\n
At 31 March 2024 31,341 125 92 31,558
\n
Additions 4,395 110 \u2013 4,505
\n
Re-measurement
\n
1
\n
348 \u2013 \u2013 348
\n
Disposals (2,076) (73) \u2013 (2,149)
\n
At 30 March 2025 34,008 162 92 34,262
\n
Additions 10,130 174 \u2013 10,304
\n
Re-measurement
\n
1
\n
1,237 \u2013 \u2013 1,237
\n
Disposals (3,338) (66) \u2013 (3,404)
\n
At 29 March 2026 42,037 270 92 42,399
\n
Accumulated depreciation and impairments
\n
At 31 March 2024 10,916 94 26 11,036
\n
Charge for the period 4,280 57 19 4,356
\n
Disposals (2,028) (60) \u2013 (2,088)
\n
At 30 March 2025 13,168 91 45 13,304
\n
Charge for the period 5,357 71 19 5,447
\n
Disposals (3,333) (66) \u2013 (3,399)
\n
At 29 March 2026 15,192 96 64 15,352
\n
Net Book Value
\n
At 31 March 2024 20,425 31 66 20,522
\n
At 30 March 2025 20,840 71 47 20,958
\n
At 29 March 2026 26,845 174 28 27,047
\n
1
\n
Remeasurements have arisen where rentals have been subject to indexation or rent reviews, or where store lease rental terms and lease expiry dates
\n
have been renegotiated
\n
\n\n
\n
\n\n
\n
\n\n\n15. Leased assets continued
\nFor impairment testing purposes, the Group has determined that each store is a separate CGU. Each CGU is tested for impairment at
\nthe balance sheet date if any indicators of impairment exist.
\nThe value in use of each CGU is calculated based on the Group\u2019s latest budget and forecast cash flows, covering a three-year
\nperiod, which have regard to historic performance and knowledge of the current market, together with the Group\u2019s views on the
\nfuture achievable growth. Cash flows beyond this three-year period are extrapolated using a longer-term growth rates based on
\nmanagement\u2019s future expectations. These have been prepared utilising both historical experience as well as a forward-looking
\nestimates with respect to trading conditions and performance, together with allocations of central overheads and an estimate of
\nEcommerce contribution attributable to customers first acquired in retail stores, reflecting the omnichannel nature of our business,
\nbased on historical sales data.
\nThe key assumptions in the value in use calculations are the growth rates of sales and gross profit margins, changes in the operating
\ncost base, long-term growth rates and the risk-adjusted pre-tax discount rate.
\nThe pre-tax discount rates are derived from the Group\u2019s weighted average cost of capital, which has been calculated using the
\ncapital asset pricing model, the inputs of which include a country risk-free rate, equity risk premium, Group size premium and a risk
\nadjustment (beta) along with the cost of debt. The resulting pre-tax discount rate used was 10.8% (FY25: 11.7%).
\n\n
Impairment tests have
\n
been carried out where indicators of impairment exist, with no impairment charges recognised in the 52 weeks ended 29 March 2026
\n
(FY25: nil).
\n\n
\nLease liabilities included in the Consolidated Statement of Financial Position were as follows:
\n\u00a3\u2019000
\nLeasehold
\nproperty
\nMotor
\nvehicles
\nPlant and
\nequipment Total
\nAt 31 March 2024 22,549 29 64 22,642
\nAdditions 4,040 110 \u2013 4,150
\nRemeasurement
\n1
\n351 \u2013 \u2013 351
\nInterest expense 968 4 3 975
\nLease payments (4,665) (65) (20) (4,750)
\nDisposals (60) (14) \u2013 (74)
\nAt 30 March 2025 23,183 64 47 23,294
\nAdditions 9,761 174 \u2013 9,935
\nRemeasurement
\n1
\n1,255 \u2013 \u2013 1,255
\nInterest expense 1,219 10 2 1,231
\nLease payments (5,401) (80) (20) (5,501)
\nAt 29 March 2026 30,017 168 29 30,214
\n1
\nRemeasurements have arisen where rentals have been subject to indexation or rent reviews, or where store lease rental terms and lease expiry dates
\nhave been renegotiated
\nThe remaining contractual maturities of the lease liabilities, which are gross and undiscounted, and a reconciliation to their present
\nvalue are as follows:
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nWithin 1 year 6,783 4,445
\nAfter 1 year and less than 2 years 6,495 4,518
\nAfter 2 years and less than 5 years 13,817 9,378
\nAfter 5 years and less than 10 years 6,006 6,372
\nAfter 10 years 1,730 2,863
\nTotal including interest cash flows 34,831 27,576
\nLess: interest cash flows (4,617) (4,282)
\nTotal principal cash flows 30,214 23,294
\n15. Leased assets continued
\nReconciliation of current and non-current lease liabilities:
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nCurrent 5,501 3,708
\nNon-current 24,713 19,586
\nTotal 30,214 23,294
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag29": {
"value": "\n16. Inventories
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nFinished goods and goods for resale 14,011 12,095
\nThe cost of Group inventories recognised as an expense in the period to 29 March 2026 amounted to
\n\u00a326.3m (30 March 2025: \u00a322.9m). This is included in cost of sales.
\nWithin inventory the Group has recognised a provision relating to damaged stock of \u00a3131k as at 30 March 2025 (30 March 2025: \u00a3129k).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag30": {
"value": "\n
\n
\n
\n
\n17. Trade and other receivables
\n\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Trade receivables \u2013 \u2013
\n
Other receivables 679 627
\n
Prepayments 1,595 1,853
\n
Total 2,274 2,480
\n
\n\n
\n
All trade and other receivables are due within one year from the end of the reporting period. No impairment was incurred on trade and
\n
other receivables during the period and the expected credit loss provision held at period end is nil (30 March 2025: nil). No material
\n
amounts are overdue as at the reporting date (30 March 2025: nil). The Directors consider that the carrying value of trade and other
\n
receivables approximates to their fair value.
\n
\n\n
Included in other receivables at the period end is supplier deposits of \u00a3268k (31 March 2025: \u00a3129k).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag31": {
"value": "\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nTrade receivables \u2013 \u2013
\nOther receivables 679 627
\nPrepayments 1,595 1,853
\nTotal 2,274 2,480
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag32": {
"value": "\nAll trade and other receivables are due within one year from the end of the reporting period. No impairment was incurred on trade and
\nother receivables during the period and the expected credit loss provision held at period end is nil (30 March 2025: nil). No material
\namounts are overdue as at the reporting date (30 March 2025: nil). The Directors consider that the carrying value of trade and other
\nreceivables approximates to their fair value.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag33": {
"value": "\n18. Cash and cash equivalents
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nCash at bank available on demand 3,213 1,788
\nCash in transit 1,203 974
\nTotal 4,416 2,762
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag37": {
"value": "\n
\n19. Trade and other payables
\n\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Amounts falling due within one year:
\n
Trade payables 2,934 2,086
\n
Other payables 3,171 2,581
\n
Accruals 6,734 5,086
\n
Deferred income 116 78
\n
Deferred income relating to gift card sales 359 157
\n
Derivative financial instruments 144 177
\n
Other taxation and social security 4,564 3,767
\n
18,022 13,932
\n
Amounts falling due after one year:
\n
Accruals 61 77
\n
Total 18,803 14,009
\n
Revenue of \u00a378k was recognised in the year relating to bought forward gift card liabilities (30 March 2025: \u00a329k).
\n
The Directors consider that the carrying value of trade and other payables approximates to their fair value. Trade payables are
\n
non-interest bearing and are typically settled monthly.
\n
\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag38": {
"value": "\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nAmounts falling due within one year:
\nTrade payables 2,934 2,086
\nOther payables 3,171 2,581
\nAccruals 6,734 5,086
\nDeferred income 116 78
\nDeferred income relating to gift card sales 359 157
\nDerivative financial instruments 144 177
\nOther taxation and social security 4,564 3,767
\n18,022 13,932
\nAmounts falling due after one year:
\nAccruals 61 77
\nTotal 18,803 14,009
\nRevenue of \u00a378k was recognised in the year relating to bought forward gift card liabilities (30 March 2025: \u00a329k).
\nThe Directors consider that the carrying value of trade and other payables approximates to their fair value. Trade payables are
\nnon-interest bearing and are typically settled monthly.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag34": {
"value": "\n20. Provisions
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nAmounts falling due within one year:
\nWarranties 146 163
\nDilapidations 80 110
\n226 273
\nAmounts falling due after one year:
\nWarranties 45 37
\nDilapidations 731 602
\n776 639
\nTotal 1,002 912
\nProvisions for warranties are largely short term in nature given the Group\u2019s experience of the timing of such claims being largely made
\nwithin the first year of purchase. The estimated costs to service these claims have minimal uncertainty as they are based on the cost of
\nthe Group\u2019s products.
\nProvisions for dilapidations are based on the Group\u2019s past experience of existing leasehold property sites. It is estimated that all
\ndilapidations costs will occur at the end of the term of the lease.
\n\u00a3\u2019000 Dilapidations Warranties Total
\nAt 30 March 2025 712 200 912
\nAdditions during the year 122 136 258
\nRemeasurement (36) \u2013 (36)
\nUnwinding of discount rate 23 \u2013 23
\nUtilised during the year (10) (145) (155)
\nAt 29 March 2026 811 191 1,002
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag35": {
"value": "\n21. Borrowings
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nCurrent
\nBank loans \u2013 1,805
\nTotal borrowings \u2013 1,805
\nAs at 29 March 2026 the Group has access to an uncommitted trade finance facility which was renewed shortly after year-end, with a
\nreduced facility of \u00a31.0m (previously \u00a36m). There is a performance KPI (inventory to payables ratio) which is monitored on a quarterly
\nbasis, however there are no covenants or guarantees or other collateral associated with this facility. The following amounts had been
\ndrawn down and were outstanding at 29 March 2026: nil (30 March 2025: \u00a31.8m).
\nShortly after the year-end, on the 13 April 2026, the Group successfully arranged a three-year extension to the RCF which extends the
\nexpiry date out to 20 April 2029 and increased the facility by \u00a35m to \u00a315m, to provide additional cash headroom to support operation
\nand investment activities. The increased terms in respect of leverage cover have remained for Q3 test dates for FY27 and FY28 with net
\ndebt to be no greater than 3.0x EBITDA. It remains at 2.0x for all other test dates. The fixed charge covenant test remains unchanged,
\nrequiring EBITDAR to be no less than 1.4x fixed charges. Both covenants are tested quarterly and are calculated on a last 12-month
\nrolling, pre-IFRS 16 basis. The Group had a debenture in place during the year which related to a fixed charge over all present freehold
\nand leasehold property provided as security to the Group\u2019s Revolving Credit Facility which will remain in place throughout the term of
\nthe facility agreement.
\nSupplier finance arrangements
\nThe Group utilises a trade finance facility with HSBC. Under the terms and conditions of the arrangement, invoices are settled by HSBC
\non their due date with the Group retaining liability for their payment. This facility provides the Group with up to 180 days from invoice
\nissuance to settle the amounts due.
\nThe amounts held in the facility at the year-end are as follows:
\nCarrying amount of financial liabilities
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nPresented in borrowings \u2013 1,805
\n\u2013 Of which suppliers have received payment from finance provider \u2013 1,805
\nRange of payment due dates
\nLiabilities that are part of the arrangements
\n45 \u2013 60
\ndays after
\ninvoice date
\n45 \u2013 60
\ndays after
\ninvoice date
\nComparable trade payables that are not part of the arrangements
\n45 \u2013 60
\ndays after
\ninvoice date
\n45 \u2013 60
\ndays after
\ninvoice date
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag36": {
"value": "\n22. Derivatives
\nThe Group's local currency is Pounds Sterling but due to purchases of goods and services in foreign currencies the Group seeks to
\nreduce foreign exchange risk by entering into forward contracts. At 29 March 2026, the outstanding contracts all mature within 24
\nmonths of the period end, with committed purchases of $35.9m (30 March 2025: $34.6m).
\nThe fair value of the Group\u2019s foreign currency derivative financial instruments, categorised as Level 2 on the fair-value hierarchy, are
\nlargely determined by comparison between forward market prices and the contract price. The fair-value movement of the foreign
\ncurrency contracts are detailed in note 9 above.
\nThere were no designated hedges in place during the current or proceeding financial year.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag1": {
"value": "\n23. Changes in liabilities arising from financing activities
\n\u00a3\u2019000
\nAt 30 March
\n2025 Repayments Interest
\nNew
\nborrowings
\nOther gains
\nand losses
\nAt 29 March
\n2026
\nShort-term borrowings 1,805 (23,751) 281 21,585 81 \u2013
\nLease liabilities 23,294 (5,501) 1,231 9,935 1,255 30,214
\nTotal liabilities from financing activities 25,099 (29,252) 1,512 31,519 1,336 30,214
\nRepayment of borrowings as shown in the Consolidated Statement of Cash Flow is made up of repayments of short-term borrowings
\nplus interest plus other gains and losses.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag265": {
"value": "\n\n\n
\n
\n
\n
\n
24. Financial Risk Management
\n
Financial risk management
\n
The Group is exposed through its operation to the following financial risks: credit risk, interest rate risk, foreign exchange risk and
\n
liquidity risk. Risk management is carried out by the Directors of the Group. The Group uses financial instruments to provide flexibility
\n
regarding its working capital requirements and to enable it to manage specific financial risks to which it is exposed.
\n
The Group finances its operations through a mixture of debt finance, cash and liquid resources and various items such as trade debtors
\n
and trade payables which arise directly from the business\u2019s operations.
\n
For further information on the Group\u2019s capital allocation and dividend policy, please see page 50.
\n
\n
Credit risk
\n
Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual
\n
obligations. To minimise the risk, the Group endeavours only to deal with companies which are demonstrably creditworthy and this,
\n
together with the aggregate financial exposure, is continuously monitored. The maximum exposure to credit risk is the carrying
\n
value of its financial receivables, trade and other receivables and cash and cash equivalents as disclosed in the notes to the financial
\n
information.
\n
The receivables\u2019 age analysis is evaluated on a regular basis for potential doubtful debts, considering historic, current, and forward-
\n
looking information. No impairments to trade receivables have been made to date. Further disclosures regarding trade and other
\n
receivables are provided within the notes to financial statements.
\n
Credit risk also arises on cash and cash equivalents and deposits with banks and financial institutions. For banks and financial
\n
institutions, only independently rated parties with minimum rating \u201cB+\u201d are accepted.
\n
Currently all financial institutions whereby the Group holds significant levels of cash are rated from A- to A+.
\n
\n
\n
\n
Interest rate risk
\n
As at 29 March 2026 the Group\u2019s only drawn borrowings are through its trade finance facility with a floating interest rate linked to
\n
the United States Federal funds rate. This is variable on the amount drawn down and there is no fixed settlement date, therefore the
\n
interest rate risk exposure for the Group is minimal. The Group also has a \u00a310m RCF with a floating interest rate linked to the Bank of
\n
England base rate. The Group\u2019s policy aims to manage the interest cost of the Group within the constraints of its financial borrowings.
\n
The Group does not currently use any form of derivatives to manage interest rate volatility or future rate increases, however it does
\n
seek to minimise interest costs through careful management of its use of facilities.
\n
During the period, if interest rates had been 100 basis points higher with all other variables held constant, pre-tax profit would have
\n
been \u00a337k lower (FY25: \u00a350k lower).
\n
\n
\n
\n
Foreign exchange risk
\n
Foreign exchange risk arises when the Group enter transactions in a currency other than their functional currency. The Group\u2019s policy
\n
is, where possible, to settle liabilities denominated in a currency other than its functional currency with cash already denominated in
\n
that currency.
\n
The Group makes purchases of goods and services from overseas in foreign currencies and uses additional means to cover its
\n
exposure to the foreign exchange movement. The Group uses various financial derivatives, such as forward exchange contracts, to
\n
help mitigate movements in foreign currency to restrict losses and to ascertain control of expected cash outflows. All the Group\u2019s
\n
foreign exchange contracts are designated to settle the corresponding liability.
\n
\n
\n
\n
Liquidity risk
\n
The Group seeks to maintain sufficient cash balances to support its working capital and investment requirements. Management
\n
reviews cash flow forecasts on a regular basis to determine whether the Group has sufficient available cash to meet support its
\n
operational and investment activities.
\n
\n
\n
24. Financial Risk Management continued
\n
Financial assets
\n
Financial assets measured at amortised cost, which approximates to fair value, comprise trade receivables, other receivables,
\n
and cash.
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Trade receivables \u2013 \u2013
\n
Other receivables 679 627
\n
Cash at bank and on hand 3,213 1,788
\n
Total 3,892 2,415
\n
Financial liabilities
\n
Financial liabilities measured at amortised cost comprise trade and other payables, accruals, borrowings, and lease liabilities:
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Trade payables 2,934 2,086
\n
Other payables 3,171 2,581
\n
Accruals 6,734 5,086
\n
Borrowings \u2013 1,805
\n
Lease liabilities 30,214 23,294
\n
Total 43,053 34,852
\n
Financial liabilities measured at fair value include derivative financial liabilities, as follows:
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Derivatives 144 177
\n
Total 144 177
\n
\n
\n
\n
\n
24. Financial Risk Management continued
\n
In the 52 weeks ended 29 March 2026, derivatives liabilities are included within the balance sheet under trade and other payables and
\n
are recognised under level 2 of the fair value hierarchy.
\n
A maturity analysis of the Group\u2019s financial liabilities is shown below. With the exception of lease liabilities (whose payment schedule
\n
spans the term of the respective lease agreements, please see Note 15 for further details) and national insurance contributions on
\n
share-based payments, the Groups\u2019 other liabilities as at 29 March 2026 are all due within less than one year:
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Due within one year:
\n
Trade payables 2,934 2,086
\n
Other payables 3,171 2,581
\n
Accruals 6,734 5,086
\n
Borrowings \u2013 1,805
\n
Lease liabilities 5,501 3,708
\n
Total 18,340 15,266
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Due within one year:
\n
Derivatives 144 177
\n
Total 144 177
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Due after one year:
\n
Accruals 61 77
\n
Lease liabilities 24,713 19,586
\n
Total 24,774 19,663
\n
Further maturity of the Group\u2019s lease liabilities is set out in note 15. All other liabilities which are due after one year are due to be settled
\n
within five years.
\n
The currency profile of the Group\u2019s cash and cash equivalents is as follows:
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Sterling 3,360 2,620
\n
US Dollar 1,040 73
\n
Euro 16 69
\n
Total 4,416 2,762
\n
24. Financial Risk Management continued
\n
Foreign denominated asset and liability balances held at the year-end are as follows:
\n
\u00a3\u2019000
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Current assets
\n
Cash and cash equivalents 1,056 142
\n
Current liabilities
\n
Trade and other payables 1,143 584
\n
Borrowings \u2013 1,805
\n
Total 2,199 2,389
\n
Substantially all of the trade and other payables positions and borrowings positions shown above are denominated in US Dollars.
\n
Further information relating to the Group\u2019s hedging of these assets and liabilities is set out in note 22. A $0.01 change in the Sterling to
\n
USD exchange rate would result in a \u00a34k increase/ decrease (FY25: \u00a319k) in the Consolidated Income Statement.
\n
\n
Capital disclosures
\n
The capital structure of the business consists of cash and cash equivalents, debt, and equity. Equity comprises share capital and
\n
retained profit and is equal to the amount shown as \u2018Equity\u2019 in the balance sheet. As at 29 March 2026 debt comprised solely of the
\n
borrowings on the Group\u2019s trade finance facility which is set out in further detail above and in the notes to the accounts.
\n
The Group\u2019s objectives when maintaining capital are to:
\n
\u2022 Safeguard the Group\u2019s ability as a going concern so that it can continue to pursue its growth plans.
\n
\u2022 Provide a reasonable expectation of future returns to shareholders.
\n
\u2022 Maintain adequate financial flexibility to preserve its ability to meet financial obligations, both current and long term.
\n
The Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and adjusts it in the light
\n
of changes in economic conditions and the risk characteristics of underlying assets. In order to maintain or adjust the capital structure,
\n
the Group may issue new shares or sell assets to reduce debt.
\n
During the periods presented the Group\u2019s business strategy remained unchanged.
\n
During the periods presented the Group maintained compliance with all relevant facility covenants.
\n
\n
\n
\n
\n
24. Financial Risk Management
\nFinancial risk management
\nThe Group is exposed through its operation to the following financial risks: credit risk, interest rate risk, foreign exchange risk and
\nliquidity risk. Risk management is carried out by the Directors of the Group. The Group uses financial instruments to provide flexibility
\nregarding its working capital requirements and to enable it to manage specific financial risks to which it is exposed.
\nThe Group finances its operations through a mixture of debt finance, cash and liquid resources and various items such as trade debtors
\nand trade payables which arise directly from the business\u2019s operations.
\nFor further information on the Group\u2019s capital allocation and dividend policy, please see page 50.
\n\n
Credit risk
\n
Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual
\n
obligations. To minimise the risk, the Group endeavours only to deal with companies which are demonstrably creditworthy and this,
\n
together with the aggregate financial exposure, is continuously monitored. The maximum exposure to credit risk is the carrying
\n
value of its financial receivables, trade and other receivables and cash and cash equivalents as disclosed in the notes to the financial
\n
information.
\n
The receivables\u2019 age analysis is evaluated on a regular basis for potential doubtful debts, considering historic, current, and forward-
\n
looking information. No impairments to trade receivables have been made to date. Further disclosures regarding trade and other
\n
receivables are provided within the notes to financial statements.
\n
Credit risk also arises on cash and cash equivalents and deposits with banks and financial institutions. For banks and financial
\n
institutions, only independently rated parties with minimum rating \u201cB+\u201d are accepted.
\n
Currently all financial institutions whereby the Group holds significant levels of cash are rated from A- to A+.
\n
\n
\n
Interest rate risk
\n
As at 29 March 2026 the Group\u2019s only drawn borrowings are through its trade finance facility with a floating interest rate linked to
\n
the United States Federal funds rate. This is variable on the amount drawn down and there is no fixed settlement date, therefore the
\n
interest rate risk exposure for the Group is minimal. The Group also has a \u00a310m RCF with a floating interest rate linked to the Bank of
\n
England base rate. The Group\u2019s policy aims to manage the interest cost of the Group within the constraints of its financial borrowings.
\n
The Group does not currently use any form of derivatives to manage interest rate volatility or future rate increases, however it does
\n
seek to minimise interest costs through careful management of its use of facilities.
\n
During the period, if interest rates had been 100 basis points higher with all other variables held constant, pre-tax profit would have
\n
been \u00a337k lower (FY25: \u00a350k lower).
\n
\n
\n
Foreign exchange risk
\n
Foreign exchange risk arises when the Group enter transactions in a currency other than their functional currency. The Group\u2019s policy
\n
is, where possible, to settle liabilities denominated in a currency other than its functional currency with cash already denominated in
\n
that currency.
\n
The Group makes purchases of goods and services from overseas in foreign currencies and uses additional means to cover its
\n
exposure to the foreign exchange movement. The Group uses various financial derivatives, such as forward exchange contracts, to
\n
help mitigate movements in foreign currency to restrict losses and to ascertain control of expected cash outflows. All the Group\u2019s
\n
foreign exchange contracts are designated to settle the corresponding liability.
\n
\n
\n
Liquidity risk
\n
The Group seeks to maintain sufficient cash balances to support its working capital and investment requirements. Management
\n
reviews cash flow forecasts on a regular basis to determine whether the Group has sufficient available cash to meet support its
\n
operational and investment activities.
\n
\n
24. Financial Risk Management continued
\nFinancial assets
\nFinancial assets measured at amortised cost, which approximates to fair value, comprise trade receivables, other receivables,
\nand cash.
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nTrade receivables \u2013 \u2013
\nOther receivables 679 627
\nCash at bank and on hand 3,213 1,788
\nTotal 3,892 2,415
\nFinancial liabilities
\nFinancial liabilities measured at amortised cost comprise trade and other payables, accruals, borrowings, and lease liabilities:
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nTrade payables 2,934 2,086
\nOther payables 3,171 2,581
\nAccruals 6,734 5,086
\nBorrowings \u2013 1,805
\nLease liabilities 30,214 23,294
\nTotal 43,053 34,852
\nFinancial liabilities measured at fair value include derivative financial liabilities, as follows:
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nDerivatives 144 177
\nTotal 144 177
\n\n\n\n\n24. Financial Risk Management continued
\nIn the 52 weeks ended 29 March 2026, derivatives liabilities are included within the balance sheet under trade and other payables and
\nare recognised under level 2 of the fair value hierarchy.
\nA maturity analysis of the Group\u2019s financial liabilities is shown below. With the exception of lease liabilities (whose payment schedule
\nspans the term of the respective lease agreements, please see Note 15 for further details) and national insurance contributions on
\nshare-based payments, the Groups\u2019 other liabilities as at 29 March 2026 are all due within less than one year:
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nDue within one year:
\nTrade payables 2,934 2,086
\nOther payables 3,171 2,581
\nAccruals 6,734 5,086
\nBorrowings \u2013 1,805
\nLease liabilities 5,501 3,708
\nTotal 18,340 15,266
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nDue within one year:
\nDerivatives 144 177
\nTotal 144 177
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nDue after one year:
\nAccruals 61 77
\nLease liabilities 24,713 19,586
\nTotal 24,774 19,663
\nFurther maturity of the Group\u2019s lease liabilities is set out in note 15. All other liabilities which are due after one year are due to be settled
\nwithin five years.
\nThe currency profile of the Group\u2019s cash and cash equivalents is as follows:
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nSterling 3,360 2,620
\nUS Dollar 1,040 73
\nEuro 16 69
\nTotal 4,416 2,762
\n24. Financial Risk Management continued
\nForeign denominated asset and liability balances held at the year-end are as follows:
\n\u00a3\u2019000
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nCurrent assets
\nCash and cash equivalents 1,056 142
\nCurrent liabilities
\nTrade and other payables 1,143 584
\nBorrowings \u2013 1,805
\nTotal 2,199 2,389
\nSubstantially all of the trade and other payables positions and borrowings positions shown above are denominated in US Dollars.
\nFurther information relating to the Group\u2019s hedging of these assets and liabilities is set out in note 22. A $0.01 change in the Sterling to
\nUSD exchange rate would result in a \u00a34k increase/ decrease (FY25: \u00a319k) in the Consolidated Income Statement.
\n\n
Capital disclosures
\n
The capital structure of the business consists of cash and cash equivalents, debt, and equity. Equity comprises share capital and
\n
retained profit and is equal to the amount shown as \u2018Equity\u2019 in the balance sheet. As at 29 March 2026 debt comprised solely of the
\n
borrowings on the Group\u2019s trade finance facility which is set out in further detail above and in the notes to the accounts.
\n
The Group\u2019s objectives when maintaining capital are to:
\n
\u2022 Safeguard the Group\u2019s ability as a going concern so that it can continue to pursue its growth plans.
\n
\u2022 Provide a reasonable expectation of future returns to shareholders.
\n
\u2022 Maintain adequate financial flexibility to preserve its ability to meet financial obligations, both current and long term.
\n
The Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and adjusts it in the light
\n
of changes in economic conditions and the risk characteristics of underlying assets. In order to maintain or adjust the capital structure,
\n
the Group may issue new shares or sell assets to reduce debt.
\n
During the periods presented the Group\u2019s business strategy remained unchanged.
\n
During the periods presented the Group maintained compliance with all relevant facility covenants.
\n
\n
Credit risk
\nCredit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual
\nobligations. To minimise the risk, the Group endeavours only to deal with companies which are demonstrably creditworthy and this,
\ntogether with the aggregate financial exposure, is continuously monitored. The maximum exposure to credit risk is the carrying
\nvalue of its financial receivables, trade and other receivables and cash and cash equivalents as disclosed in the notes to the financial
\ninformation.
\nThe receivables\u2019 age analysis is evaluated on a regular basis for potential doubtful debts, considering historic, current, and forward-
\nlooking information. No impairments to trade receivables have been made to date. Further disclosures regarding trade and other
\nreceivables are provided within the notes to financial statements.
\nCredit risk also arises on cash and cash equivalents and deposits with banks and financial institutions. For banks and financial
\ninstitutions, only independently rated parties with minimum rating \u201cB+\u201d are accepted.
\nCurrently all financial institutions whereby the Group holds significant levels of cash are rated from A- to A+.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag2": {
"value": "\nInterest rate risk
\nAs at 29 March 2026 the Group\u2019s only drawn borrowings are through its trade finance facility with a floating interest rate linked to
\nthe United States Federal funds rate. This is variable on the amount drawn down and there is no fixed settlement date, therefore the
\ninterest rate risk exposure for the Group is minimal. The Group also has a \u00a310m RCF with a floating interest rate linked to the Bank of
\nEngland base rate. The Group\u2019s policy aims to manage the interest cost of the Group within the constraints of its financial borrowings.
\nThe Group does not currently use any form of derivatives to manage interest rate volatility or future rate increases, however it does
\nseek to minimise interest costs through careful management of its use of facilities.
\nDuring the period, if interest rates had been 100 basis points higher with all other variables held constant, pre-tax profit would have
\nbeen \u00a337k lower (FY25: \u00a350k lower).
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag4": {
"value": "\nForeign exchange risk
\nForeign exchange risk arises when the Group enter transactions in a currency other than their functional currency. The Group\u2019s policy
\nis, where possible, to settle liabilities denominated in a currency other than its functional currency with cash already denominated in
\nthat currency.
\nThe Group makes purchases of goods and services from overseas in foreign currencies and uses additional means to cover its
\nexposure to the foreign exchange movement. The Group uses various financial derivatives, such as forward exchange contracts, to
\nhelp mitigate movements in foreign currency to restrict losses and to ascertain control of expected cash outflows. All the Group\u2019s
\nforeign exchange contracts are designated to settle the corresponding liability.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag5": {
"value": "\nLiquidity risk
\nThe Group seeks to maintain sufficient cash balances to support its working capital and investment requirements. Management
\nreviews cash flow forecasts on a regular basis to determine whether the Group has sufficient available cash to meet support its
\noperational and investment activities.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag6": {
"value": "\nCapital disclosures
\nThe capital structure of the business consists of cash and cash equivalents, debt, and equity. Equity comprises share capital and
\nretained profit and is equal to the amount shown as \u2018Equity\u2019 in the balance sheet. As at 29 March 2026 debt comprised solely of the
\nborrowings on the Group\u2019s trade finance facility which is set out in further detail above and in the notes to the accounts.
\nThe Group\u2019s objectives when maintaining capital are to:
\n\u2022 Safeguard the Group\u2019s ability as a going concern so that it can continue to pursue its growth plans.
\n\u2022 Provide a reasonable expectation of future returns to shareholders.
\n\u2022 Maintain adequate financial flexibility to preserve its ability to meet financial obligations, both current and long term.
\nThe Group sets the amount of capital it requires in proportion to risk. The Group manages its capital structure and adjusts it in the light
\nof changes in economic conditions and the risk characteristics of underlying assets. In order to maintain or adjust the capital structure,
\nthe Group may issue new shares or sell assets to reduce debt.
\nDuring the periods presented the Group\u2019s business strategy remained unchanged.
\nDuring the periods presented the Group maintained compliance with all relevant facility covenants.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag7": {
"value": "\n\n\n\n
25. Share capital and reserves
\n
\u00a3
\n
As at
\n
29 March
\n
2026
\n
As at
\n
30 March
\n
2025
\n
Allotted, called up and fully paid
\n
108,956,624 Ordinary Shares of 1p each 1,089,566 1,089,566
\n
Total 1,089,566 1,089,566
\n
Only one class of shares have been issued which have full voting, dividend, and capital distribution rights. At 29 March 2026, these
\n
included 1,851,816 shares held in treasury (30 March 2025: 2,028,528).
\n
\n
\n
Reserves
\n
The following describes the nature and purpose of each reserve within equity:
\n
Share premium account: Proceeds received in excess of the nominal value of shares issued, net of any transaction costs
\n
Share option reserve: Used to recognise the value of equity-settled share-based payments expenses. See note 26 for further details
\n
on share-based payment plans.
\n
Retained earnings: All other accumulated net gains and losses and transactions with shareholders not recognised elsewhere.
\n
\n
25. Share capital and reserves
\n\u00a3
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nAllotted, called up and fully paid
\n108,956,624 Ordinary Shares of 1p each 1,089,566 1,089,566
\nTotal 1,089,566 1,089,566
\nOnly one class of shares have been issued which have full voting, dividend, and capital distribution rights. At 29 March 2026, these
\nincluded 1,851,816 shares held in treasury (30 March 2025: 2,028,528).
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag9": {
"value": "\nReserves
\nThe following describes the nature and purpose of each reserve within equity:
\nShare premium account: Proceeds received in excess of the nominal value of shares issued, net of any transaction costs
\nShare option reserve: Used to recognise the value of equity-settled share-based payments expenses. See note 26 for further details
\non share-based payment plans.
\nRetained earnings: All other accumulated net gains and losses and transactions with shareholders not recognised elsewhere.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag277": {
"value": "\n26. Share-based payments
\nThe Group operates several equity-settled share-based compensation plans for employees. The vesting date for each scheme is the
\nlast day of the contractual life of the scheme. The terms and conditions of the grants are detailed below:
\nIPO Awards
\nUpon listing, a number of equity-settled schemes were set up, with options awarded to both the Leadership Team and eligible
\nemployees with employment pre-dating March 2021. There are no performance conditions attached to these schemes, except that
\nthe employee is required to be in employment with ProCook Group plc on the vest date, with the exception of the Leadership IPO
\naward which does not include this condition.
\nIPO Awards
\nAs at
\n29 March
\n2026 WAEP (\u00a3)
\nAs at
\n30 March
\n2025 WAEP (\u00a3)
\nOutstanding at beginning of period 1,744,328 0.79 4,446,618 0.39
\nGranted during the period \u2013 \u2013 \u2013 \u2013
\nForfeited/lapsed during the period \u2013 \u2013 (53,177) 0.15
\nExercised during the period (300,000) \u2013 (2,649,113) 0.14
\nOutstanding at period end 1,444,328 0.95 1,744,328 0.79
\nAvailable to exercise at end of period 1,444,328 0.95 1,744,328 0.79
\nAvailable to exercise at end of period refers to all options not exercised which have passed their vesting date but have not reached any
\nexpiry date, if applicable.
\nOptions outstanding at 29 March 2026 are exercisable at prices ranging from nil to \u00a31.45 (30 March 2025: nil to \u00a31.45) and all options
\nare exercisable as at 29 March 2026 (30 March 2025: all options are exercisable):
\nIPO Awards
\nExercise Price (pence):
\nAs at
\n29 March
\n2026
\nWeighted
\nAverage
\nRemaining
\nMonths
\nAs at
\n30 March
\n2025
\nWeighted
\nAverage
\nRemaining
\nMonths
\nnil 754,673 \u2013 1,054,673 \u2013
\n145.0 689,655 \u2013 689,655 \u2013
\n1,444,328 \u2013 1,444,328 \u2013
\nLong-Term Incentive Plans (LTIPs)
\nThe Group operates an equity-settled LTIP for Executive Directors and the Senior Leadership Team, with performance conditions
\nwhich are set out in the Remuneration Report. Performance conditions for the Senior Leadership Team are consistent with those
\ndisclosed for Executive Directors. The movements in nil-cost LTIP awards during the year were as follows:
\nLTIPs
\nAs at
\n29 March
\n2026
\nAs at
\n30 March
\n2025
\nOutstanding at beginning of period 7,762,627 4,995,625
\nGranted during the period 2,344,224 3,902,699
\nForfeited/lapsed during the period (1,146,137) (1,135,697)
\nExercised during the period \u2013 \u2013
\nOutstanding at period end 8,960,714 7,762,627
\nAvailable to exercise at end of period \u2013 \u2013
\nThe weighted average remaining contractual life of these options as at 29 March 2026 is 1.2 years (30 March 2025: 1.6 years).
\n26. Share-based payments continued
\nSave As You Earn Scheme
\nAll colleagues are invited to participate in Save As You Earn Schemes each year up to a monthly maximum savings amount of \u00a3500 per
\nmonth, with options granted at the Company share price at the date of award less a discount of 20%. The Save As You Earn schemes
\nare HMRC \u2018approved\u2019 schemes and are administered by a specialist third party provider. All schemes carry a contractual vest period of
\n3 years from the scheme inception date, with a six-month exercise period after the completion of each scheme.
\nSAYE
\nAs at
\n29 March
\n2026 WAEP (\u00a3)
\nAs at
\n30 March
\n2025 WAEP (\u00a3)
\nOutstanding at beginning of period 1,184,428 0.28 1,313,394 0.21
\nGranted during the period 753,172 0.30 303,256 0.31
\nForfeited/lapsed during the period (116,875) 0.25 (432,222) 0.35
\nExercised during the period (85,332) 0.27 \u2013 \u2013
\nOutstanding at period end 1,735,393 0.29 1,184,428 0.28
\nAvailable to exercise at end of period 451,334 0.27 \u2013 \u2013
\nAvailable to exercise at end of period refers to all options not exercised which have passed their vesting date but have not reached any
\nexpiry date, if applicable.
\nOptions outstanding at 29 March 2026 are exercisable at prices ranging from \u00a30.26 to \u00a30.31 (30 March 2025: \u00a30.26 to \u00a30.31) and the
\nweighted average remaining vest period for the SAYE Awards is 19 months as at 29 March 2026 (30 March 2025: 20 months):
\nSAYE
\nExercise Price (pence):
\nAs at
\n29 March
\n2026
\nWeighted
\nAverage
\nRemaining
\nMonths
\nAs at
\n30 March
\n2025
\nWeighted
\nAverage
\nRemaining
\nMonths
\n27.0 451,334 \u2013 564,649 10
\n26.0 282,000 9 316,523 22
\n31.0 248,887 21 303,256 34
\n30.0 753,172 34 \u2013 \u2013
\n1,735,393 19 1,184,428 20
\nDeferred bonus plan
\nThe Deferred Bonus Plan (DBP) was first issued in the year, where the CEO and CFO are required to defer a proportion of any bonus
\npaid into shares which will be held for two years. There are no further performance conditions on these shares, other than continued
\nemployment. Relating to the prior year bonus, 365,302 shares were issued during the year. As at 29 March 2026, 365,302 shares were
\noutstanding.
\n\n\n26. Share-based payments continued
\nFair value calculations
\nThe fair value of all share options granted are calculated at the date of grant using a Black-Scholes option pricing model. Given the
\nGroup\u2019s admission to the London Stock Exchange in November 2021, at the date of issue, volatility remains relatively unknown and
\ncannot be measured historically for the typical three year vest period attached to awards made in the year. A reasonable volatility
\nexpectation has therefore been applied by the Group, based on a review of similar businesses\u2019 historical share price volatility and the
\nGroup\u2019s share price history.
\nDetail of inputs to Fair Value calculations for options granted in the year are shown below:
\nLTIPs 2026 2025
\nShare price at date of grant 40 pence 26 pence
\nExercise price 0 pence 0 pence
\nVolatility 59.3% 53.1%
\nExpected life 3 years 3 years
\nRisk Free rate 3.80% 4.04%
\nDividend yield 0.00% 0.00%
\nFair value per option 40 pence 26 pence
\nSAYE 2026 2025
\nShare price at date of grant 32 pence 29 pence
\nExercise price 30 pence 31 pence
\nVolatility 59.9% 54.2%
\nExpected life 3 years 3 years
\nRisk Free rate 4.34% 4.02%
\nDividend yield 0.00% 0.00%
\nFair value per option 15 pence 11 pence
\nA corresponding charge to the Consolidated Income Statement of \u00a30.4m (FY25: \u00a30.5m) has been made in respect of these share
\noptions in the period. In total, including movements of National Insurance accruals, nil has been recognised as a non-underlying cost
\nand \u00a30.5m as an underlying cost during the year ending 29 March 2026 (30 March 2025: \u00a30.2m was recognised as a non-underlying
\ncost and \u00a30.2m as an underlying cost).
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag10": {
"value": "\n\n\n
27. Contingent liabilities
\n
The Company had no contingent liabilities at the period-end date (30 March 2025: none).
\n
\n
27. Contingent liabilities
\nThe Company had no contingent liabilities at the period-end date (30 March 2025: none).
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag12": {
"value": "\n\n28. Related parties
\nTransactions between the Company and its subsidiaries, which are related parties, have been eliminated on consolidation and are not
\ndisclosed in this note.
\n\n
Transactions with Life's a Beach, a related party by virtue of one of the Group\u2019s Directors (Daniel O\u2019Neill) being a trustee of the charity,
\n
relate to charitable donations made on ProCook sales and other associated transactions. During the year, ProCook sales generated
\n
\u00a347k of donations payable to Life\u2019s a Beach (FY25: \u00a344k). During the year, ProCook made payments of \u00a317k to Life\u2019s a Beach (FY25:
\n
\u00a382k). The amount payable at 29 March 2026 was \u00a338k (30 March 2025: \u00a39k).
\n
Transactions with Conway House Limited, a related party by virtue of one of the Group\u2019s Directors (Daniel O\u2019Neill) being a Director
\n
of the company, relate to the provision of advisory services to the Group. During the year, Conway House Limited provided services
\n
totalling nil (FY25: \u00a344k). Payments to Conway House totalled nil during the year (FY25: \u00a362k). The amount payable at 29 March 2026
\n
was nil (30 March 2025: nil).
\n
Key management personnel
\n
The key management personnel of the Group comprise members of the Board.
\n
\u00a3\u2019000
\n
52 weeks
\n
ended
\n
29 March
\n
2026
\n
52 weeks
\n
ended
\n
30 March
\n
2025
\n
Wages and salaries 1,563 1,571
\n
Post-employment benefits 17 11
\n
Share-based payments (including NI) 357 262
\n
Total 1,937 1,844
\n
Details of the remuneration of the Board can be found on pages 90 to 107.
\n
\n
Transactions with Life's a Beach, a related party by virtue of one of the Group\u2019s Directors (Daniel O\u2019Neill) being a trustee of the charity,
\nrelate to charitable donations made on ProCook sales and other associated transactions. During the year, ProCook sales generated
\n\u00a347k of donations payable to Life\u2019s a Beach (FY25: \u00a344k). During the year, ProCook made payments of \u00a317k to Life\u2019s a Beach (FY25:
\n\u00a382k). The amount payable at 29 March 2026 was \u00a338k (30 March 2025: \u00a39k).
\nTransactions with Conway House Limited, a related party by virtue of one of the Group\u2019s Directors (Daniel O\u2019Neill) being a Director
\nof the company, relate to the provision of advisory services to the Group. During the year, Conway House Limited provided services
\ntotalling nil (FY25: \u00a344k). Payments to Conway House totalled nil during the year (FY25: \u00a362k). The amount payable at 29 March 2026
\nwas nil (30 March 2025: nil).
\nKey management personnel
\nThe key management personnel of the Group comprise members of the Board.
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nWages and salaries 1,563 1,571
\nPost-employment benefits 17 11
\nShare-based payments (including NI) 357 262
\nTotal 1,937 1,844
\nDetails of the remuneration of the Board can be found on pages 90 to 107.
\n\n\nThe average monthly number of colleagues employed by the Group including Directors was:
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nRetail and distribution staff 578 501
\nSupport staff 120 114
\nTotal 698 615
\nThe total remuneration of all employees including Directors includes:
\n\u00a3\u2019000
\n52 weeks
\nended
\n29 March
\n2026
\n52 weeks
\nended
\n30 March
\n2025
\nWages and salaries 19,005 16,205
\nSocial security contributions and similar taxes 2,228 1,187
\nOther pension costs 359 301
\nTotal 21,592 17,693
\nDetails of Directors\u2019 remuneration including base pay, short and long-term incentive schemes and pension entitlements are disclosed
\nin the Directors\u2019 Remuneration Policy and Annual Report on Remuneration on pages 92 to 107.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag40": {
"value": "ProCook Group plc",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag41": {
"value": "England and Wales",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
},
"Tag39": {
"value": "ProCook Group plc",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:213800RWZMK3ARHMUN52",
"period": "2025-03-31T00:00:00/2026-03-30T00:00:00"
}
}
}
}