{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "creightonsplc": "http://creightonsplc.com/xbrl/2023", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://creightonsplc.com/xbrl/2023/213800WROWAJUBGSAJ57-2023-03-31.xsd" ] }, "facts": { "fact-371": { "value": "The principal activity of the Group is the development, marketing and manufacture of toiletries and fragrances, which includes the development of brands.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-372": { "value": "Annual report on Directors\u2019 remuneration The information provided in this part of the Directors\u2019 Remuneration Report is subject to audit The tables below represent the Directors\u2019 remuneration for the years ended 31 March 2023 and 31 March 2022. These emoluments are normally paid in the year except for the bonus payments which are paid following the approval of the financial statements. Executive Directors\u2019 remuneration as a single figure Director Note 2023 Salary and fees Annual bonuses Pension Total Total Fixed Remuneration Total Variable Remuneration \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s WO McIlroy 1 27 45 - 72 27 45 BJM Johnson 2 92 45 - 137 92 45 P Clark 119 - 6 125 125 - M Stevens 116 - 9 125 125 - Total 354 90 15 459 369 90 Mr B Johnson and Mr W McIlroy were each entitled to a bonus of \u00a345,000 (2022:\u00a3177,000 before waver) in respect of the year ended 31 March 2023. Annual report on Directors\u2019 remuneration (continued) Equity settled share based payments have been included within the bonus figure, and these have been calculated as their intrinsic value as at the date of grant. No grants in the year ended 31 March 2023 met this criteria. Director Note 2022 Salary and fees Annual bonuses Pension Total Total Fixed Remuneration Total Variable Remuneration \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s WO McIlroy 1 27 71 - 98 27 71 BJM Johnson 2 92 71 - 163 92 71 P Clark 114 3 6 123 120 3 M Stevens 99 3 9 111 108 3 Total 332 148 15 495 347 148 Mr B Johnson and Mr W McIlroy were each entitled to a bonus of \u00a3177,000 in respect of the year ended 31 March 2022. They have each waived their entitlement to \u00a3106,000 of this bonus and each received a bonus of \u00a371,000 and this amount is included in the table above. In waiving this entitlement, they have enabled the Group to pay a bonus to employees with no adverse incremental impact on earnings. During the year ended 31 March 2023 there were no share options granted to the Directors. During the year ended 31 March 2022 the following share options were granted at 97.73p which was the market price at the time of grant. There were no share options granted at a discount during the year ended 31 March 2022 and therefore no amount is included in annual bonuses in respect of the equity settled share based payments.
2023
2022
Director
Number of options
Exercise Price
Number of options
Exercise Price
WO McIlroy
-
-
225,000
97.73p
BJM Johnson
-
-
225,000
97.73p
During the year ended 31 March 2021 share options were granted under the Creightons Plc Share Option Plan 2018, at an exercise price of 36p representing a discount of 14p from the market at the time of grant. The Board considered it appropriate to issue these shares at a discount as an exceptional incentive for these Directors. Non-executive Directors\u2019 remuneration as a single figure Director Note 2023 Salary and fees Annual bonuses Taxable benefit Total Total Fixed Remuneration Total Variable Remuneration \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s NDJ O\u2019Shea 3 18 - - 18 18 - W T Glencross 18 - 2 20 20 - P Forster 18 - 2 20 20 - Total 54 - 4 58 58 - Director Note 2022 Salary and fees Annual bonuses Taxable benefit Total Total Fixed Remuneration Total Variable Remuneration \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s \u00a3000\u2019s NDJ O\u2019Shea 3 18 1 - 19 18 1 W T Glencross 17 1 1 19 18 1 P Forster 20 1 3 24 23 1 Total 55 3 4 62 59 3 Note 1 Mr McIlroy earned a salary of \u00a327,000. 2 Mr Johnson earns a salary of \u00a392,000 per annum. 3 Mr O\u2019Shea earned a salary of \u00a318,000 for his services as a non-executive Director. 4 All other Directors\u2019 remuneration is paid directly to the individual Directors. Taxable benefits The taxable benefits for Mr William Glencross & Mr Paul Forster relate to their membership of the Group\u2019s medical scheme, which commenced prior to them stepping down as Executive Directors. Payments for loss of office No Executive Directors left the Company during the year ended 31 March 2023 and therefore no payments in respect of compensation for loss of office were paid or payable to any Director (2022: \u00a3Nil). Share options No share options were exercised by Directors during the year ended 31 March 2023. During the year ended 31 March 2022 options were exercised by the following Directors. Director Number of options Exercise price Market price on date of exercise Gain on exercise \u00a3000\u2019s P Clark 200,000 4.50p 108.00p 207 P Clark 100,000 26.80p 110.00p 83 M Stevens 70,000 26.80p 96.00p 48 M Stevens 111,940 26.80p 78.50p 58 BJM Johnson 200,000 26.80p 95.60p 138 NDJ O\u2019Shea 15,000 26.80p 102.50p 11 W T Glencross 18,500 26.80p 102.50p 14 During the year ended 31 March 2022 the Company has granted a further 225,000 share options to Mr B Johnson and Mr W McIlroy on 10 November 2021, at an exercise price of 97.73p, the market at the time of grant (the \"Grant\"). These are shown in the table on page 37 and can be exercised between 2024-2031. During the year ended 31 March 2021 three Directors were awarded share options on 08 July 2020, these are shown in the table below and can be exercised between 2023-2030 at an exercise price of 36p, a discount of 14p from the market price at the time of grant. There is a vesting period of over 3 years for all share options. The share options were awarded to the Directors as part of the Company\u2019s ongoing compensation and remunerations plans as a motivation for continuing to deliver success to the Group, its shareholders and employees. There are no service conditions associated with the award of the share options. Remuneration of key management personnel The remuneration of the Directors, who are the key management personnel of the Group, is set out below in aggregate for each of the categories specified in IAS 24, \u2018Related Party Disclosure\u2019. Further information about the remuneration of individual Directors is provided in the audited part of the Directors\u2019 Remuneration Report on pages 34 to 43. 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General information Creightons Plc (the Company) is incorporated in England and Wales under the Companies Act 2006. The address of the registered office is given on page 101. It is a public Company, with a premium listing on the London Stock Exchange. The nature of the Group\u2019s operations and its principal activities are set out in the strategic report on pages 3 to 23.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-375": { "value": "Creightons Plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-376": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-377": { "value": "It is a public Company, with a premium listing on the London Stock Exchange", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-2": { "value": "2 Significant accounting policies Basis of accounting The Group financial statements have been prepared in accordance with UK-adopted international accounting standard in conformity with the requirements of the Companies Act 2006. The IFRSs applied in the Group financial statements are subject to ongoing amendment by the IASB and therefore subject to possible change in the future. Further standards and interpretations may be issued that will be applicable for financial years beginning on or after 1 April 2023 or later accounting periods but may be adopted early. The preparation of financial statements in accordance with IFRS requires the use of certain accounting estimates. It also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The primary statements within the financial information contained in this document have been presented in accordance with IAS1 Presentation of Financial Statements. The financial statements have been prepared on the historical cost basis as modified for the fair value of business combinations. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. The principal accounting policies adopted are set out below. The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. Adoption of new and revised accounting standards None of the standards adopted during the year had a material impact on the Group's financial statements for the year ended 31 March 2023. There are a number of standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in future accounting periods that the Group has decided not to adopt early. The Group does not expect any of the standards issued by the IASB, but not yet effective, to have a material impact on the Group. The following table summarises the impact of the prior period error on the financial statements of the Company. Further detail is provided in note 17. This does not impact the prior period basic and diluted earnings per share presented in note 12. Year ended 31 March 2022 \u00a3000 Company statement of profit or loss: Increase in profit for the financial year Nil Company statement of financial position: Increase in Net assets 1,038 2 Significant accounting policies (continued) Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries), made up to the 31 March each year, as set out in note 17. Control is achieved when the Company: \u2022 has power over the investee; \u2022 is exposed, or has rights, to variable return from its involvement with the investee; and \u2022 has the ability to use its power to affect its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in the consolidated income statement from the date the Company gains control until the date the Company ceases to control the subsidiary. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated on consolidation. Going concern Whilst the Group has faced a number of challenges due to the current economic climate, it has exhibited improved performance for the second half of the year due to remedial actions taken by management as explained in the Chairman\u2019s statement and operational highlights on pages 1 to 6. The Groups gross margin is recovering after securing price increases from customers, improved production efficiencies and a stabilisation in the rate of cost increases. Processes are in place to continue to review customer margins and to recover any increases from customers through selling price increases, product reengineering and other cost mitigation measures. The benefit of the margin improvement and overhead reduction programme has been evident in the second half performance of the year to 31 March 2023. The Group continues to meet its debt obligations and expects to operate comfortably within its available borrowing facilities for the next 3 years. This assessment is based on our ability to retain existing borrowing facilities and assuming moderate top line sales growth. The going concern assessment included various sensitivity analysis including the loss of the Group\u2019s largest customer. In the unlikely event that all of this business was lost, this would be mitigated by reduced production and warehouse, stock holding and account management costs. The Group has a long standing relationship with its customer base and is actively working on new briefs in targeting growth. Additionally, other scenarios examined increasing cost of sales by 20% and separately increases in overhead costs by 20%. The Group also has a disaster recovery plan and would be able to transfer part of its production between sites should the need arise. There are also good relationships with suppliers and customers to enable the business to mitigate any supply chain issues. The Group possess adequate insurance cover to mitigate the impact of severe adverse scenarios on business interruption, plant and machinery, stock and buildings. In the extreme scenario, should turnover reduce the Group could consolidate production on to a single site providing an overhead cost reduction. The Group continues to monitor the long term impacts of climate change and these are set out in the Task Force on Climate \u2013 related Financial disclosures (TCFD) report and Risk Management and Sustainability sections of the Strategic Report. The Group believes the impact of climate change will not have a material impact to long term viability of the business but rather an opportunity to provide our customers with sustainable solutions. The Directors have therefore formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future being at least twelve months from the date of this report. For this reason, the Directors continue to adopt the going concern basis in preparing the financial statements. 2. Significant accounting policies (continued) Business combinations Acquisition of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition- date fair values of assets transferred by the acquirer, less liabilities incurred in exchange for control of the entity acquired. Acquisition-related costs are recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except: \u2022 liabilities or equity instruments related to share-based payment arrangements of the acquiree or share- based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with IFRS 2 at the acquisition date; \u2022 deferred tax assets or liabilities and assets or liabilities related to employee benefit arrangements that are recognised and measured in accordance with IAS 12 Income Taxes and IAS 19 Employee Benefits respectively; and \u2022 assets that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that standard. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquired entity, and the fair value of the acquirer\u2019s previously held equity interests in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interest in the acquired entity and the fair value of the acquirer\u2019s previously held interests in the acquired entity (if any), the excess is recognised immediately in profit or loss as a purchase gain. When the consideration transferred by the Group in a business combination includes a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the 'measurement period' (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Other contingent consideration is remeasured to fair value at subsequent reporting dates with changes in fair value recognised in profit or loss. Goodwill, intangible assets and brand value with indefinite lives Goodwill, intellectual property and brand value is initially recognised and measured as set out above. These assets are not amortised but are reviewed for impairment at least annually. For the purposes of impairment testing, these assets are allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is first allocated to reduce the carrying amount of the goodwill allocated to the unit and then to the other assets of the unit on a pro- rata basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversible in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Revenue recognition - Group The Group\u2019s revenue is generated from selling goods and is recognised when control has been transferred to the customer including distributors. The passage of control to the customer occurs at point of collection for those customers arranging onward shipment (ex-works terms) or at point of delivery where transport is arranged by the Group. There is limited judgement needed in identifying the point control passes: once physical delivery of the products to the agreed location has occurred, the Group no longer has physical possession, has a right to payment on agreed terms and it is considered that the Group has satisfied the performance obligation. Most of the Group\u2019s revenue is derived from fixed price agreements with customers and therefore the amount of revenue to be earned from each shipment is determined by reference to those fixed prices. Provisions for returns from customers, royalties, rebates and promotional support are deducted from revenue. 2. Significant accounting policies (continued) Royalties and Rebates The Royalties and rebates relate to amounts payable to customers in respect of contracted agreements based on sales in the period at the agreed contracted rate. Where a royalty or rebate activity spans across the year end, an accrual is reflected in the Group accounts based on the agreed terms with the customer. This is recognised in revenue. Promotional support The Group provides for amounts payable to trade customers for promotional activities. Where a promotional activity spans across the year end, an accrual is reflected in the Group accounts based on our expectation of customer and consumer uptake during the promotional period and the extent to which temporary promotional activity has occurred. This is recognised in revenue. Payment terms are based on market practice and commercial terms agreed with the individual customer. Practical exemptions The Group has taken advantage of the practical exemptions not to account for significant financing components as all customer payment terms mean the time difference between receiving consideration and transferring control of goods to its customer is one year or less. Revenue recognition \u2013 Company The Company\u2019s revenue represents rental income on its Investment Property. Revenue is recognised across the period of the agreements in place on an straight-line basis. Leases The Group accounts for a contract, or a portion of a contract, as a lease when it conveys the right to use an asset for a period of time in exchange for consideration. Leases are those contracts that satisfy the following criteria: \u2022 There is an identifiable asset, \u2022 The Group obtains substantially all of the economic benefits from the use of the asset, and \u2022 The Group has the right to direct the use of the asset. The Group considers whether the supplier has substantive substitution rights. If the supplier does have those rights, the contract is not treated as giving rise to a lease. In determining whether the Group obtains substantially all of the economic benefits from the use of the asset, the Group considers only the economic benefits that arise from the use of the assets, not those incidental to legal ownership or other potential benefits. In determining whether the Group has the right to direct the use of the assets, the Group considers whether it directs how and for what purpose the asset is used throughout the period of use. If there are no significant decisions to be made because they are pre-determined due to the nature of the asset, the Group considers whether it was involved in the design of the asset in a way that predetermines how and for what purpose the asset will be used throughout the period of use. If the contract or portion of the contract does not satisfy these criteria, the Group applies other applicable IFRS rather than IFRS 16. All leases are accounted for by recognising a right of use asset and a lease liability except for; \u2022 leases of low value assets; under \u00a35,000, and \u2022 leases with a duration of 12 months or less. Lease liabilities are measured at present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by the rate implicit in the lease unless (as is typically the case) this is not readily determinable, in which case the Group\u2019s incremental borrowing on the commencement of the lease is used. On initial recognition, the carrying value of the lease liability also includes; \u2022 amounts expected to be payable under any residual value guarantee, \u2022 the exercise price of any purchase option granted in favour of the Group if it is reasonably certain to exercise that option, \u2022 any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of the termination option being exercised. 2. Significant accounting policies (continued) Right of use assets are initially measured at the amount of the lease liability, reduced by any lease incentives received and increased for; \u2022 lease payments made at or before commencement of the lease, \u2022 initial direct costs incurred, and \u2022 the amount of any provision recognised where the Group is contractually required to dismantle, remove or restore the leased asset (typically leasehold dilapidations). Subsequent to initial measurement, lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and reduced for lease payments made. Right of use assets are amortised on a straight-line basis over the remaining term of the lease or over the economic life of the asset if this is judged to be shorter than the lease term. The Company has entered into a lease agreement as a lessor with respect to its investment property with its subsidiary undertaking, Potter and Moore Innovations Limited. Leases for which the Company is a lessor are classified as finance or operating leases. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term. Foreign currencies The individual financial statements of each Group Company are prepared in the currency of the primary economic environment in which it operates (its functional currency). For the purposes of consolidated financial statements, the result and financial position of each Group Company is presented in pounds sterling, which is the functional currency of the Company, and the presentation currency for the consolidated financial statements. In preparing the financial statements of individual companies, transactions in currencies other than the entity\u2019s functional currency (foreign currencies) are recorded at the rates of exchange prevailing on the dates of the transactions. At each balance sheet date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates ruling at that date. For the purposes of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are translated at exchange rates prevailing on the balance sheet date. Income and expense items are translated at the average exchange rate for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity. On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation, loss of joint control over a jointly controlled entity that includes a foreign operation, or loss of significant influence over an associate that includes a foreign operation) all of the accumulated exchange differences in respect of that operation attributable to the Group are reclassified to profit or loss. In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that does not result in the Group losing control over the subsidiary, the proportionate share of accumulated exchange differences are re- attributed to non-controlling interests and are not recognised in profit or loss. For all other partial disposals (i.e. partial disposals of associates or joint arrangements that do not result in the Group losing significant influence or joint control), the proportionate share of the accumulated exchange differences is reclassified to profit or loss. Borrowing costs All borrowing costs are recognised in the income statement in the period in which they are incurred, within finance costs. Retirement benefit costs The Group companies contribute to defined contribution retirement benefit schemes. Payments to the defined contribution retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. 2 Significant accounting policies (continued) Taxation The tax expense represents the sum of current tax and deferred tax. Current tax Current tax is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expenditure that are taxable or deductible in other years and it further excludes items of income or expenditure that are never taxable or deductible. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax Deferred tax is the tax expected to be payable or recoverable on material differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary timing differences can be utilised. Such assets and liabilities are not recognised if the temporary differences arise from the initial recognition of goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither taxable profit nor accounting profit. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at tax rates that are expected to apply in the period when the liability is settled or the asset is realised based on tax laws and rates that have been enacted or substantially enacted at the balance sheet date. Deferred tax is charged or credited to the income statement, except when it relates to items charged or credited to other comprehensive income, in which case the deferred tax is also dealt with in other comprehensive income. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets or liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Current and deferred tax for the year Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. When current tax or deferred tax arises from the initial accounting for a business combination, that tax effect is included in the accounting for the business combination. Property, plant and equipment Property, plant and equipment is stated at cost less accumulated depreciation and any recognised impairment loss. Depreciation is charged so as to write off the cost of the assets less any residual values over their estimated useful lives using the straight-line method on the following basis: % per annum Freehold land and buildings \u2022 land 0 \u2022 buildings 5 - 20 Plant and machinery 10 - 20 Fixtures and fittings 10 - 20 Computers 20 - 33 The estimated useful lives, residual values and depreciation method used are reviewed at the end of each reporting period, with the effect of any changes in the estimate accounted for on a prospective basis. An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal or scrappage of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement. Depreciation and amortisation are included in the income statement under administration expenses. 2 Significant accounting policies (continued) Investment Property \u2013 Company only Investment property is initially measured at cost, including transaction costs associated with the purchase. Subsequently, the asset is recognised at cost less accumulated depreciation and impairment. Depreciation is charged so as to write off the cost of the Investment Property over its estimated useful life using the straight-line method. The useful economic life is considered to be 20 years. Research and development expenditure Expenditure on research activities is recognised as an expense in the period in which it is incurred. In accordance with IAS 38 Intangible Assets, internally generated intangible assets will be capitalised; \u2022 where a project has entered the development phase and is sufficiently self-contained that the expected future economic benefits can be traced to those assets developed in the project; \u2022 it is probable that the future economic benefits that are attributable to those assets will flow to the Group; and \u2022 the costs of the asset can be measured reliably. Internally generated intangible assets are amortised on a straight-line basis over their useful lives of up to two years. Where no internally generated intangible assets can be recognised, development expenditure is recognised as an expense in the period in which it is incurred. Intangible assets acquired separately Other intangible assets are carried at cost less accumulated amortisation and accumulated annual impairment. Amortisation begins when an asset is available for use and is calculated on a straight-line basis over its estimated useful life as follows: Computer software - Over three to five years Product development costs - Over one to two years Intellectual Property and brands are held with an indefinite useful life and are reviewed annually for any impairment. The acquired brands have been recognised as an intangible asset with an indefinite life, as these brands have been acquired as a long-term investment. An intangible asset with an indefinite life is not amortised, but its useful life is reviewed each reporting period to determine whether events and circumstances continue to support an indefinite useful life assessment for that asset. The asset is assessed for impairment in accordance with IAS 36. Impairment of tangible and other intangible assets At each balance sheet date, the Group reviews the carrying amount of its tangible and intangible assets to determine whether there is any indication that those assets suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss, if any. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs. Recoverable amount is the higher of the fair value less cost to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessment of the time value of money and the risk specific to the asset for which the estimates of future cash flows have not been adjusted. Investments Investments in subsidiary companies are stated at cost less any recognised impairment loss. Employee Benefit Trust (EBT) The EBT is consolidated on the basis that the parent has control, thus the assets and liabilities of the EBT are included in the Statement of Financial Position and shares held by the EBT in the Company are presented as a deduction from equity. Inventories Inventories are stated at the lower of cost or net realisable value. The standard cost comprises direct materials and where applicable direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Cost is calculated using standard costing and on FIFO basis. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing, selling and distribution. 2 Significant accounting policies (continued) Financial assets Financial assets principally relate to trade receivables. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. Trade receivables are initially recognised at fair value. IFRS 9 requires the use of an expected credit loss model to recognise an impairment allowance. The simplified approach permitted by IFRS 9, requires expected lifetime losses to be recognised from initial recognition of the receivables, and this has been adopted by the Group. During this process the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being reported within cost of sales in the consolidated statement of comprehensive income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. For the Company, impairment provisions for receivables from Group companies are recognised, based on a forward looking expected credit loss method. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. Cash and cash equivalents Cash and cash equivalents include cash in hand, demand deposits and surplus invoice financing amounts, and represent cash in the balance sheet and in the cashflow statement. Bank overdrafts are shown within borrowings in current liabilities on the consolidated statement of financial position and are treated as financing transactions. Financial liabilities Financial liabilities are recognised in the Group\u2019s balance sheet when the Group becomes party to a contractual provision of the instrument. Trade payables, overdrafts, invoice finance facilities and other short-term liabilities, are initially recognised at fair value and subsequently carried at amortised cost using the effective rate method. Financial liabilities are classified as at fair value through profit and loss (FVTPL) when the financial liability is (i) contingent consideration of an acquirer in a business combination, (ii) held for trading or (iii) it is designated as at FVTPL. Contingent consideration on the acquisition of Emma Hardie Limited in the prior year has been recognised at fair value through profit and loss. Bank Loans Bank loans are initially recognised at fair value net of any transaction costs attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost ensuring the interest element of the borrowing is expensed over the repayment period at a constant rate. Share-based payments Equity-settled share-based payments to employees and others providing similar services are measured at the fair value at the grant date. The fair value excludes the effect of non-market based vesting conditions. Details regarding the determination of the fair value of equity-settled share-based payments are set out in note 26. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight line basis over the vesting period, based on the Group\u2019s estimate of shares that will eventually vest. At each balance sheet date the Group revises its estimate of the number of shares expected to vest as a result of the effect of non- market based vesting conditions. The impact of the revision of the original estimate, if any, is recognised in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity reserves. The replacement of equity-settled share-based payments during the vesting period are measured at the incremental fair value. The measurement of the amount recognised for services received over the period from the modification date until the date when the modified equity instruments vest is expensed on a straight line basis over the modified vesting period, in addition to the amount based on the grant date fair value of the original equity instruments, which is recognised over the remainder of the original vesting period. 2 Significant accounting policies (continued) Sale and leaseback When the Group has undertaken a sale and lease back transaction, the Group must determine whether the transfer qualifies as a sale. This determination is based on the requirements for satisfying a performance obligation in IFRS 15 \u2018Revenue from Contracts with Customers\u2019. The leaseback is then accounted for under the lessee accounting model. The Group utilises sale and leaseback opportunities where appropriate to finance capital investment and reduce the impact on working capital. The lease period for these items is normally 5 years and the rate of interest is agreed upon each transaction. Earnings per share Basic earnings per share is calculated by dividing the profit attributable to ordinary shareholders of the parent Company by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is calculated by dividing the profit attributable to the ordinary shareholders of the parent Company by the weighted average number of ordinary shares during the year adjusted for the potentially dilutive ordinary shares. Dividends Dividends are recognised when they are legally payable. Interim dividends are recognised when declared by the Directors. Final dividends are disclosed when approved by the shareholders at the general meeting. Share capital and share premium Financial instruments issued by the Group are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset. The Group's ordinary shares are classified as equity instruments. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-378": { "value": "Basis of accounting The Group financial statements have been prepared in accordance with UK-adopted international accounting standard in conformity with the requirements of the Companies Act 2006. The IFRSs applied in the Group financial statements are subject to ongoing amendment by the IASB and therefore subject to possible change in the future. Further standards and interpretations may be issued that will be applicable for financial years beginning on or after 1 April 2023 or later accounting periods but may be adopted early. The preparation of financial statements in accordance with IFRS requires the use of certain accounting estimates. It also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The primary statements within the financial information contained in this document have been presented in accordance with IAS1 Presentation of Financial Statements. The financial statements have been prepared on the historical cost basis as modified for the fair value of business combinations. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. The principal accounting policies adopted are set out below. The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-429": { "value": "The Group financial statements have been prepared in accordance with UK-adopted international accounting standard in conformity with the requirements of the Companies Act 2006. The IFRSs applied in the Group financial statements are subject to ongoing amendment by the IASB and therefore subject to possible change in the future. Further standards and interpretations may be issued that will be applicable for financial years beginning on or after 1 April 2023 or later accounting periods but may be adopted early. The preparation of financial statements in accordance with IFRS requires the use of certain accounting estimates. It also requires management to exercise its judgement in the process of applying the Group\u2019s accounting policies. The primary statements within the financial information contained in this document have been presented in accordance with IAS1 Presentation of Financial Statements. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-428": { "value": "Adoption of new and revised accounting standards None of the standards adopted during the year had a material impact on the Group's financial statements for the year ended 31 March 2023. There are a number of standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in future accounting periods that the Group has decided not to adopt early. The Group does not expect any of the standards issued by the IASB, but not yet effective, to have a material impact on the Group. The following table summarises the impact of the prior period error on the financial statements of the Company. Further detail is provided in note 17. This does not impact the prior period basic and diluted earnings per share presented in note 12. Year ended 31 March 2022 \u00a3000 Company statement of profit or loss: Increase in profit for the financial year Nil Company statement of financial position: Increase in Net assets 1,038 ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-379": { "value": "Adoption of new and revised accounting standards None of the standards adopted during the year had a material impact on the Group's financial statements for the year ended 31 March 2023. There are a number of standards, amendments to standards, and interpretations which have been issued by the IASB that are effective in future accounting periods that the Group has decided not to adopt early. The Group does not expect any of the standards issued by the IASB, but not yet effective, to have a material impact on the Group. The following table summarises the impact of the prior period error on the financial statements of the Company. Further detail is provided in note 17. This does not impact the prior period basic and diluted earnings per share presented in note 12. Year ended 31 March 2022 \u00a3000 Company statement of profit or loss: Increase in profit for the financial year Nil Company statement of financial position: Increase in Net assets 1,038 ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-380": { "value": "Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities controlled by the Company (its subsidiaries), made up to the 31 March each year, as set out in note 17. Control is achieved when the Company: \u2022 has power over the investee; \u2022 is exposed, or has rights, to variable return from its involvement with the investee; and \u2022 has the ability to use its power to affect its returns. The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during the year are included in the consolidated income statement from the date the Company gains control until the date the Company ceases to control the subsidiary. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with the Group\u2019s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated on consolidation. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-381": { "value": "Going concern Whilst the Group has faced a number of challenges due to the current economic climate, it has exhibited improved performance for the second half of the year due to remedial actions taken by management as explained in the Chairman\u2019s statement and operational highlights on pages 1 to 6. The Groups gross margin is recovering after securing price increases from customers, improved production efficiencies and a stabilisation in the rate of cost increases. Processes are in place to continue to review customer margins and to recover any increases from customers through selling price increases, product reengineering and other cost mitigation measures. The benefit of the margin improvement and overhead reduction programme has been evident in the second half performance of the year to 31 March 2023. The Group continues to meet its debt obligations and expects to operate comfortably within its available borrowing facilities for the next 3 years. This assessment is based on our ability to retain existing borrowing facilities and assuming moderate top line sales growth. The going concern assessment included various sensitivity analysis including the loss of the Group\u2019s largest customer. In the unlikely event that all of this business was lost, this would be mitigated by reduced production and warehouse, stock holding and account management costs. The Group has a long standing relationship with its customer base and is actively working on new briefs in targeting growth. Additionally, other scenarios examined increasing cost of sales by 20% and separately increases in overhead costs by 20%. The Group also has a disaster recovery plan and would be able to transfer part of its production between sites should the need arise. There are also good relationships with suppliers and customers to enable the business to mitigate any supply chain issues. The Group possess adequate insurance cover to mitigate the impact of severe adverse scenarios on business interruption, plant and machinery, stock and buildings. In the extreme scenario, should turnover reduce the Group could consolidate production on to a single site providing an overhead cost reduction. The Group continues to monitor the long term impacts of climate change and these are set out in the Task Force on Climate \u2013 related Financial disclosures (TCFD) report and Risk Management and Sustainability sections of the Strategic Report. The Group believes the impact of climate change will not have a material impact to long term viability of the business but rather an opportunity to provide our customers with sustainable solutions. The Directors have therefore formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future being at least twelve months from the date of this report. For this reason, the Directors continue to adopt the going concern basis in preparing the financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-430": { "value": "Business combinations Acquisition of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition- date fair values of assets transferred by the acquirer, less liabilities incurred in exchange for control of the entity acquired. Acquisition-related costs are recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except: \u2022 liabilities or equity instruments related to share-based payment arrangements of the acquiree or share- based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with IFRS 2 at the acquisition date; \u2022 deferred tax assets or liabilities and assets or liabilities related to employee benefit arrangements that are recognised and measured in accordance with IAS 12 Income Taxes and IAS 19 Employee Benefits respectively; and \u2022 assets that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that standard. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquired entity, and the fair value of the acquirer\u2019s previously held equity interests in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interest in the acquired entity and the fair value of the acquirer\u2019s previously held interests in the acquired entity (if any), the excess is recognised immediately in profit or loss as a purchase gain. When the consideration transferred by the Group in a business combination includes a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the 'measurement period' (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Other contingent consideration is remeasured to fair value at subsequent reporting dates with changes in fair value recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-382": { "value": "Business combinations Acquisition of subsidiaries and businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition- date fair values of assets transferred by the acquirer, less liabilities incurred in exchange for control of the entity acquired. Acquisition-related costs are recognised in profit or loss as incurred. At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair value, except: \u2022 liabilities or equity instruments related to share-based payment arrangements of the acquiree or share- based payment arrangements of the Group entered into to replace share-based payment arrangements of the acquiree are measured in accordance with IFRS 2 at the acquisition date; \u2022 deferred tax assets or liabilities and assets or liabilities related to employee benefit arrangements that are recognised and measured in accordance with IAS 12 Income Taxes and IAS 19 Employee Benefits respectively; and \u2022 assets that are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations are measured in accordance with that standard. Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquired entity, and the fair value of the acquirer\u2019s previously held equity interests in the acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interest in the acquired entity and the fair value of the acquirer\u2019s previously held interests in the acquired entity (if any), the excess is recognised immediately in profit or loss as a purchase gain. When the consideration transferred by the Group in a business combination includes a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively, with corresponding adjustments against goodwill. Measurement period adjustments are adjustments that arise from additional information obtained during the 'measurement period' (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date. The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Other contingent consideration is remeasured to fair value at subsequent reporting dates with changes in fair value recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-444": { "value": "Goodwill, intangible assets and brand value with indefinite lives Goodwill, intellectual property and brand value is initially recognised and measured as set out above. These assets are not amortised but are reviewed for impairment at least annually. For the purposes of impairment testing, these assets are allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is first allocated to reduce the carrying amount of the goodwill allocated to the unit and then to the other assets of the unit on a pro- rata basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversible in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-431": { "value": "Goodwill, intangible assets and brand value with indefinite lives Goodwill, intellectual property and brand value is initially recognised and measured as set out above. These assets are not amortised but are reviewed for impairment at least annually. For the purposes of impairment testing, these assets are allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is first allocated to reduce the carrying amount of the goodwill allocated to the unit and then to the other assets of the unit on a pro- rata basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversible in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Intangible assets acquired separately Other intangible assets are carried at cost less accumulated amortisation and accumulated annual impairment. Amortisation begins when an asset is available for use and is calculated on a straight-line basis over its estimated useful life as follows: Computer software - Over three to five years Product development costs - Over one to two years Intellectual Property and brands are held with an indefinite useful life and are reviewed annually for any impairment. The acquired brands have been recognised as an intangible asset with an indefinite life, as these brands have been acquired as a long-term investment. An intangible asset with an indefinite life is not amortised, but its useful life is reviewed each reporting period to determine whether events and circumstances continue to support an indefinite useful life assessment for that asset. The asset is assessed for impairment in accordance with IAS 36. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-383": { "value": "Goodwill, intangible assets and brand value with indefinite lives Goodwill, intellectual property and brand value is initially recognised and measured as set out above. These assets are not amortised but are reviewed for impairment at least annually. For the purposes of impairment testing, these assets are allocated to each of the Group\u2019s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is first allocated to reduce the carrying amount of the goodwill allocated to the unit and then to the other assets of the unit on a pro- rata basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversible in subsequent periods. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Intangible assets acquired separately Other intangible assets are carried at cost less accumulated amortisation and accumulated annual impairment. Amortisation begins when an asset is available for use and is calculated on a straight-line basis over its estimated useful life as follows: Computer software - Over three to five years Product development costs - Over one to two years Intellectual Property and brands are held with an indefinite useful life and are reviewed annually for any impairment. The acquired brands have been recognised as an intangible asset with an indefinite life, as these brands have been acquired as a long-term investment. An intangible asset with an indefinite life is not amortised, but its useful life is reviewed each reporting period to determine whether events and circumstances continue to support an indefinite useful life assessment for that asset. The asset is assessed for impairment in accordance with IAS 36. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-384": { "value": "Revenue recognition - Group The Group\u2019s revenue is generated from selling goods and is recognised when control has been transferred to the customer including distributors. The passage of control to the customer occurs at point of collection for those customers arranging onward shipment (ex-works terms) or at point of delivery where transport is arranged by the Group. There is limited judgement needed in identifying the point control passes: once physical delivery of the products to the agreed location has occurred, the Group no longer has physical possession, has a right to payment on agreed terms and it is considered that the Group has satisfied the performance obligation. Most of the Group\u2019s revenue is derived from fixed price agreements with customers and therefore the amount of revenue to be earned from each shipment is determined by reference to those fixed prices. Provisions for returns from customers, royalties, rebates and promotional support are deducted from revenue. Royalties and Rebates The Royalties and rebates relate to amounts payable to customers in respect of contracted agreements based on sales in the period at the agreed contracted rate. Where a royalty or rebate activity spans across the year end, an accrual is reflected in the Group accounts based on the agreed terms with the customer. This is recognised in revenue. Promotional support The Group provides for amounts payable to trade customers for promotional activities. Where a promotional activity spans across the year end, an accrual is reflected in the Group accounts based on our expectation of customer and consumer uptake during the promotional period and the extent to which temporary promotional activity has occurred. This is recognised in revenue. Payment terms are based on market practice and commercial terms agreed with the individual customer. Practical exemptions The Group has taken advantage of the practical exemptions not to account for significant financing components as all customer payment terms mean the time difference between receiving consideration and transferring control of goods to its customer is one year or less. Revenue recognition \u2013 Company The Company\u2019s revenue represents rental income on its Investment Property. Revenue is recognised across the period of the agreements in place on an straight-line basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-385": { "value": "Leases The Group accounts for a contract, or a portion of a contract, as a lease when it conveys the right to use an asset for a period of time in exchange for consideration. Leases are those contracts that satisfy the following criteria: \u2022 There is an identifiable asset, \u2022 The Group obtains substantially all of the economic benefits from the use of the asset, and \u2022 The Group has the right to direct the use of the asset. The Group considers whether the supplier has substantive substitution rights. If the supplier does have those rights, the contract is not treated as giving rise to a lease. In determining whether the Group obtains substantially all of the economic benefits from the use of the asset, the Group considers only the economic benefits that arise from the use of the assets, not those incidental to legal ownership or other potential benefits. In determining whether the Group has the right to direct the use of the assets, the Group considers whether it directs how and for what purpose the asset is used throughout the period of use. If there are no significant decisions to be made because they are pre-determined due to the nature of the asset, the Group considers whether it was involved in the design of the asset in a way that predetermines how and for what purpose the asset will be used throughout the period of use. If the contract or portion of the contract does not satisfy these criteria, the Group applies other applicable IFRS rather than IFRS 16. All leases are accounted for by recognising a right of use asset and a lease liability except for; \u2022 leases of low value assets; under \u00a35,000, and \u2022 leases with a duration of 12 months or less. Lease liabilities are measured at present value of the contractual payments due to the lessor over the lease term, with the discount rate determined by the rate implicit in the lease unless (as is typically the case) this is not readily determinable, in which case the Group\u2019s incremental borrowing on the commencement of the lease is used. On initial recognition, the carrying value of the lease liability also includes; \u2022 amounts expected to be payable under any residual value guarantee, \u2022 the exercise price of any purchase option granted in favour of the Group if it is reasonably certain to exercise that option, \u2022 any penalties payable for terminating the lease, if the term of the lease has been estimated on the basis of the termination option being exercised. Right of use assets are initially measured at the amount of the lease liability, reduced by any lease incentives received and increased for; \u2022 lease payments made at or before commencement of the lease, \u2022 initial direct costs incurred, and \u2022 the amount of any provision recognised where the Group is contractually required to dismantle, remove or restore the leased asset (typically leasehold dilapidations). Subsequent to initial measurement, lease liabilities increase as a result of interest charged at a constant rate on the balance outstanding and reduced for lease payments made. Right of use assets are amortised on a straight-line basis over the remaining term of the lease or over the economic life of the asset if this is judged to be shorter than the lease term. The Company has entered into a lease agreement as a lessor with respect to its investment property with its subsidiary undertaking, Potter and Moore Innovations Limited. Leases for which the Company is a lessor are classified as finance or operating leases. Whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other leases are classified as operating leases. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term. Sale and leaseback When the Group has undertaken a sale and lease back transaction, the Group must determine whether the transfer qualifies as a sale. This determination is based on the requirements for satisfying a performance obligation in IFRS 15 \u2018Revenue from Contracts with Customers\u2019. The leaseback is then accounted for under the lessee accounting model. The Group utilises sale and leaseback opportunities where appropriate to finance capital investment and reduce the impact on working capital. The lease period for these items is normally 5 years and the rate of interest is agreed upon each transaction. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-386": { "value": "Foreign currencies The individual financial statements of each Group Company are prepared in the currency of the primary economic environment in which it operates (its functional currency). For the purposes of consolidated financial statements, the result and financial position of each Group Company is presented in pounds sterling, which is the functional currency of the Company, and the presentation currency for the consolidated financial statements. In preparing the financial statements of individual companies, transactions in currencies other than the entity\u2019s functional currency (foreign currencies) are recorded at the rates of exchange prevailing on the dates of the transactions. At each balance sheet date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates ruling at that date. For the purposes of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are translated at exchange rates prevailing on the balance sheet date. Income and expense items are translated at the average exchange rate for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity. On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreign operation, or a disposal involving loss of control over a subsidiary that includes a foreign operation, loss of joint control over a jointly controlled entity that includes a foreign operation, or loss of significant influence over an associate that includes a foreign operation) all of the accumulated exchange differences in respect of that operation attributable to the Group are reclassified to profit or loss. In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that does not result in the Group losing control over the subsidiary, the proportionate share of accumulated exchange differences are re- attributed to non-controlling interests and are not recognised in profit or loss. For all other partial disposals (i.e. partial disposals of associates or joint arrangements that do not result in the Group losing significant influence or joint control), the proportionate share of the accumulated exchange differences is reclassified to profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-432": { "value": "The individual financial statements of each Group Company are prepared in the currency of the primary economic environment in which it operates (its functional currency). For the purposes of consolidated financial statements, the result and financial position of each Group Company is presented in pounds sterling, which is the functional currency of the Company, and the presentation currency for the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-387": { "value": "Borrowing costs All borrowing costs are recognised in the income statement in the period in which they are incurred, within finance costs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-388": { "value": "Retirement benefit costs The Group companies contribute to defined contribution retirement benefit schemes. Payments to the defined contribution retirement benefit schemes are recognised as an expense when employees have rendered service entitling them to the contributions. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-389": { "value": "Taxation The tax expense represents the sum of current tax and deferred tax. Current tax Current tax is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expenditure that are taxable or deductible in other years and it further excludes items of income or expenditure that are never taxable or deductible. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax Deferred tax is the tax expected to be payable or recoverable on material differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary timing differences can be utilised. Such assets and liabilities are not recognised if the temporary differences arise from the initial recognition of goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither taxable profit nor accounting profit. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at tax rates that are expected to apply in the period when the liability is settled or the asset is realised based on tax laws and rates that have been enacted or substantially enacted at the balance sheet date. Deferred tax is charged or credited to the income statement, except when it relates to items charged or credited to other comprehensive income, in which case the deferred tax is also dealt with in other comprehensive income. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets or liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Current and deferred tax for the year Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. When current tax or deferred tax arises from the initial accounting for a business combination, that tax effect is included in the accounting for the business combination. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-433": { "value": "Deferred tax Deferred tax is the tax expected to be payable or recoverable on material differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary timing differences can be utilised. Such assets and liabilities are not recognised if the temporary differences arise from the initial recognition of goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither taxable profit nor accounting profit. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at tax rates that are expected to apply in the period when the liability is settled or the asset is realised based on tax laws and rates that have been enacted or substantially enacted at the balance sheet date. Deferred tax is charged or credited to the income statement, except when it relates to items charged or credited to other comprehensive income, in which case the deferred tax is also dealt with in other comprehensive income. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets or liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Current and deferred tax for the year Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively. When current tax or deferred tax arises from the initial accounting for a business combination, that tax effect is included in the accounting for the business combination. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-390": { "value": "Property, plant and equipment Property, plant and equipment is stated at cost less accumulated depreciation and any recognised impairment loss. Depreciation is charged so as to write off the cost of the assets less any residual values over their estimated useful lives using the straight-line method on the following basis: % per annum Freehold land and buildings \u2022 land 0 \u2022 buildings 5 - 20 Plant and machinery 10 - 20 Fixtures and fittings 10 - 20 Computers 20 - 33 The estimated useful lives, residual values and depreciation method used are reviewed at the end of each reporting period, with the effect of any changes in the estimate accounted for on a prospective basis. An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal or scrappage of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement. Depreciation and amortisation are included in the income statement under administration expenses. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-434": { "value": "Depreciation is charged so as to write off the cost of the assets less any residual values over their estimated useful lives using the straight-line method on the following basis: % per annum Freehold land and buildings \u2022 land 0 \u2022 buildings 5 - 20 Plant and machinery 10 - 20 Fixtures and fittings 10 - 20 Computers 20 - 33 The estimated useful lives, residual values and depreciation method used are reviewed at the end of each reporting period, with the effect of any changes in the estimate accounted for on a prospective basis. An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. The gain or loss arising on the disposal or scrappage of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the income statement. Depreciation and amortisation are included in the income statement under administration expenses. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-391": { "value": "Investment Property \u2013 Company only Investment property is initially measured at cost, including transaction costs associated with the purchase. Subsequently, the asset is recognised at cost less accumulated depreciation and impairment. Depreciation is charged so as to write off the cost of the Investment Property over its estimated useful life using the straight-line method. The useful economic life is considered to be 20 years. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-392": { "value": " Research and development expenditure Expenditure on research activities is recognised as an expense in the period in which it is incurred. In accordance with IAS 38 Intangible Assets, internally generated intangible assets will be capitalised; \u2022 where a project has entered the development phase and is sufficiently self-contained that the expected future economic benefits can be traced to those assets developed in the project; \u2022 it is probable that the future economic benefits that are attributable to those assets will flow to the Group; and \u2022 the costs of the asset can be measured reliably. Internally generated intangible assets are amortised on a straight-line basis over their useful lives of up to two years. Where no internally generated intangible assets can be recognised, development expenditure is recognised as an expense in the period in which it is incurred. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-453": { "value": "Impairment of tangible and other intangible assets At each balance sheet date, the Group reviews the carrying amount of its tangible and intangible assets to determine whether there is any indication that those assets suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss, if any. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs. Recoverable amount is the higher of the fair value less cost to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessment of the time value of money and the risk specific to the asset for which the estimates of future cash flows have not been adjusted. For the Company, impairment provisions for receivables from Group companies are recognised, based on a forward looking expected credit loss method. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-393": { "value": "Impairment of tangible and other intangible assets At each balance sheet date, the Group reviews the carrying amount of its tangible and intangible assets to determine whether there is any indication that those assets suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss, if any. Where the asset does not generate cash flows that are independent from other assets, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs. Recoverable amount is the higher of the fair value less cost to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects the current market assessment of the time value of money and the risk specific to the asset for which the estimates of future cash flows have not been adjusted. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-394": { "value": "Investments Investments in subsidiary companies are stated at cost less any recognised impairment loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-435": { "value": "Employee Benefit Trust (EBT) The EBT is consolidated on the basis that the parent has control, thus the assets and liabilities of the EBT are included in the Statement of Financial Position and shares held by the EBT in the Company are presented as a deduction from equity. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-396": { "value": "Employee Benefit Trust (EBT) The EBT is consolidated on the basis that the parent has control, thus the assets and liabilities of the EBT are included in the Statement of Financial Position and shares held by the EBT in the Company are presented as a deduction from equity. ", "dimensions": { "concept": "creightonsplc:DescriptionOfAccountingPolicyForEmployeeBenefitTrust", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-395": { "value": "Inventories Inventories are stated at the lower of cost or net realisable value. The standard cost comprises direct materials and where applicable direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Cost is calculated using standard costing and on FIFO basis. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing, selling and distribution. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-436": { "value": "Financial assets Financial assets principally relate to trade receivables. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. Trade receivables are initially recognised at fair value. IFRS 9 requires the use of an expected credit loss model to recognise an impairment allowance. The simplified approach permitted by IFRS 9, requires expected lifetime losses to be recognised from initial recognition of the receivables, and this has been adopted by the Group. During this process the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being reported within cost of sales in the consolidated statement of comprehensive income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. For the Company, impairment provisions for receivables from Group companies are recognised, based on a forward looking expected credit loss method. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. Cash and cash equivalents Cash and cash equivalents include cash in hand, demand deposits and surplus invoice financing amounts, and represent cash in the balance sheet and in the cashflow statement. Bank overdrafts are shown within borrowings in current liabilities on the consolidated statement of financial position and are treated as financing transactions. Financial liabilities Financial liabilities are recognised in the Group\u2019s balance sheet when the Group becomes party to a contractual provision of the instrument. Trade payables, overdrafts, invoice finance facilities and other short-term liabilities, are initially recognised at fair value and subsequently carried at amortised cost using the effective rate method. Financial liabilities are classified as at fair value through profit and loss (FVTPL) when the financial liability is (i) contingent consideration of an acquirer in a business combination, (ii) held for trading or (iii) it is designated as at FVTPL. Contingent consideration on the acquisition of Emma Hardie Limited in the prior year has been recognised at fair value through profit and loss. Bank Loans Bank loans are initially recognised at fair value net of any transaction costs attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost ensuring the interest element of the borrowing is expensed over the repayment period at a constant rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-397": { "value": "Financial assets Financial assets principally relate to trade receivables. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. Trade receivables are initially recognised at fair value. IFRS 9 requires the use of an expected credit loss model to recognise an impairment allowance. The simplified approach permitted by IFRS 9, requires expected lifetime losses to be recognised from initial recognition of the receivables, and this has been adopted by the Group. During this process the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being reported within cost of sales in the consolidated statement of comprehensive income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. For the Company, impairment provisions for receivables from Group companies are recognised, based on a forward looking expected credit loss method. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. Cash and cash equivalents Cash and cash equivalents include cash in hand, demand deposits and surplus invoice financing amounts, and represent cash in the balance sheet and in the cashflow statement. Bank overdrafts are shown within borrowings in current liabilities on the consolidated statement of financial position and are treated as financing transactions. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-445": { "value": "Trade receivables are initially recognised at fair value. IFRS 9 requires the use of an expected credit loss model to recognise an impairment allowance. The simplified approach permitted by IFRS 9, requires expected lifetime losses to be recognised from initial recognition of the receivables, and this has been adopted by the Group. During this process the probability of the non-payment of the trade receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime expected credit loss for the receivables. For trade receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being reported within cost of sales in the consolidated statement of comprehensive income. On confirmation that the trade receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-447": { "value": "For the Company, impairment provisions for receivables from Group companies are recognised, based on a forward looking expected credit loss method. The methodology used to determine the amount of the provision is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-446": { "value": "Cash and cash equivalents Cash and cash equivalents include cash in hand, demand deposits and surplus invoice financing amounts, and represent cash in the balance sheet and in the cashflow statement. Bank overdrafts are shown within borrowings in current liabilities on the consolidated statement of financial position and are treated as financing transactions. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-398": { "value": "Financial liabilities Financial liabilities are recognised in the Group\u2019s balance sheet when the Group becomes party to a contractual provision of the instrument. Trade payables, overdrafts, invoice finance facilities and other short-term liabilities, are initially recognised at fair value and subsequently carried at amortised cost using the effective rate method. Financial liabilities are classified as at fair value through profit and loss (FVTPL) when the financial liability is (i) contingent consideration of an acquirer in a business combination, (ii) held for trading or (iii) it is designated as at FVTPL. Contingent consideration on the acquisition of Emma Hardie Limited in the prior year has been recognised at fair value through profit and loss. Bank Loans Bank loans are initially recognised at fair value net of any transaction costs attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost ensuring the interest element of the borrowing is expensed over the repayment period at a constant rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-448": { "value": "Trade payables, overdrafts, invoice finance facilities and other short-term liabilities, are initially recognised at fair value and subsequently carried at amortised cost using the effective rate method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-450": { "value": "Financial liabilities are classified as at fair value through profit and loss (FVTPL) when the financial liability is (i) contingent consideration of an acquirer in a business combination, (ii) held for trading or (iii) it is designated as at FVTPL. Contingent consideration on the acquisition of Emma Hardie Limited in the prior year has been recognised at fair value through profit and loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-449": { "value": "Bank Loans Bank loans are initially recognised at fair value net of any transaction costs attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost ensuring the interest element of the borrowing is expensed over the repayment period at a constant rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-399": { "value": "Share-based payments Equity-settled share-based payments to employees and others providing similar services are measured at the fair value at the grant date. The fair value excludes the effect of non-market based vesting conditions. Details regarding the determination of the fair value of equity-settled share-based payments are set out in note 26. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight line basis over the vesting period, based on the Group\u2019s estimate of shares that will eventually vest. At each balance sheet date the Group revises its estimate of the number of shares expected to vest as a result of the effect of non- market based vesting conditions. The impact of the revision of the original estimate, if any, is recognised in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity reserves. The replacement of equity-settled share-based payments during the vesting period are measured at the incremental fair value. The measurement of the amount recognised for services received over the period from the modification date until the date when the modified equity instruments vest is expensed on a straight line basis over the modified vesting period, in addition to the amount based on the grant date fair value of the original equity instruments, which is recognised over the remainder of the original vesting period. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-400": { "value": "Earnings per share Basic earnings per share is calculated by dividing the profit attributable to ordinary shareholders of the parent Company by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is calculated by dividing the profit attributable to the ordinary shareholders of the parent Company by the weighted average number of ordinary shares during the year adjusted for the potentially dilutive ordinary shares. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-401": { "value": "Dividends Dividends are recognised when they are legally payable. Interim dividends are recognised when declared by the Directors. Final dividends are disclosed when approved by the shareholders at the general meeting. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-402": { "value": "Share capital and share premium Financial instruments issued by the Group are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset. The Group's ordinary shares are classified as equity instruments. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-403": { "value": "3 Critical accounting judgements and sources of estimation uncertainty Critical judgements in applying the Group\u2019s accounting policies In the process of applying the Group\u2019s accounting policies, which are described in note 2, management has made the following judgements that have the most significant effect on the amounts recognised in the financial statements. Assessment of the value attributable to intangible brand value on the acquisition of Emma Hardie and Brodie & Stone in the prior year - The Directors have assessed the key nature and attributes of the assets of the businesses acquired and in particular the value of the separable intangible assets. The Directors have concluded that there was no material value attributable to the intangible categories of customer relationships, employees and knowhow and are satisfied that it is appropriate to attribute the full value of the intangible asset acquired to brand value. In forming their judgement that the acquired brands have an indefinite life, the Directors give consideration to factors such as the expected usage of the brands, typical product lifecycles, new product developments, market stability, competitive positioning and the level of marketing support required to maintain the brands. Impact of climate change Climate change is a global challenge and an emerging risk to businesses, people and the environment across the world. We have a role to play in limiting warming by improving our energy management, reducing our carbon emissions and by helping our customers do the same. Growing awareness of climate change and customer sustainability targets will provide impetus for business growth as we provide products, services and solutions that increase efficiency and reduce customers\u2019 energy use and carbon emissions. As a result, in our view climate change does not create any further key sources of estimation uncertainty. For further details see the Task Force on Climate \u2013 related Financial disclosures (TCFD) report and Risk Management and Sustainability sections of the Strategic Report on pages 16 to 22. 3 Critical accounting judgements and sources of estimation uncertainty (continued) Key sources of estimation uncertainty The key assumptions concerning the future, and other key sources of estimation uncertainty at the balance sheet date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed below. Inventory provision: An estimate is required in determining the value of any provisions held against inventory. In determining this provision, the Directors have made an assessment based on the historic realisable value of finished products and made provision for all raw materials with no current demand based on orders and forecasts in the system at the year end, each item is assessed and reviewed for future usage as part of the inventory provision calculation. The inventory value is \u00a310,228,000 including inventory of the acquired brands (2022: \u00a312,479,000). This is net of provisions of \u00a31,014,000 (2022: \u00a31,261,000) for residual inventories per note 18, which has historically proved to be realistic. Impairment of goodwill: Determining whether goodwill is impaired requires an assessment of value in use based on the recoverable amount of the cash-generating unit to which goodwill is allocated. The value in use requires the entity to estimate the future economic benefit. No impairment provision was considered necessary against this carrying value, which is set out in note 13. The Group has assessed the implication of climate change in the TCFD report on pages 16 to 22. The cashflows prepared for the value in use in the impairment review have regard to the impact of climate change which is not considered to be significant in these cashflows. Impairment of brand values: Determining whether brand values should be impaired requires an assessment of the value in use of the relevant brand. The value in use requires the entity to estimate the future economic benefit. No impairment provision was considered necessary against this carrying value, which is set out in note 14. The Group has assessed the implication of climate change in the TCFD report on pages 16 to 22. The cashflows prepared for the value in use in the impairment review have regard to the impact of climate change which is not considered to be significant in these cashflows. Key assumptions used in this assessment are as follows:- Brand Discount Rate (Pre-tax) EBITDA Growth Rate Emma Hardie 10.4% 5% in FY24 - FY26 and 3.50% in perpetuity Brodie and Stone 10.4% 5% in FY24 - FY26 and 3.50% in perpetuity EBITDA is based on detailed forecasts for the year ended 31 March 2024 and 2025 which includes top line growth and manufacturing synergies particularly in year ended March 2024. 5% EBITDA growth is assumed in the next three years, with 3.5% growth in perpetuity, which is managements best estimate of ongoing growth. Expected credit losses (ECL): When measuring ECL the Group uses reasonable and supportable forward-looking information, which is based on assumptions for the future movement of different economic drivers and how these drivers will affect each other. Loss given default is an estimate of the loss arising on default. It is based on the difference between the contractual cash flows due and those that the lender would expect to receive. Probability of default constitutes a key input in measuring ECL. Probability of default is an estimate of the likelihood of default over a given time horizon, the calculation of which includes historical data, assumptions and expectations of future conditions. This is where the uncertainty lies. The Group only trades on credit terms with customers where it holds sufficient credit insurance, all other customers pay on a proforma basis therefore reducing the ECL risk to a maximum of 10% of a customer\u2019s trade debtor balance. The value of trade receivables is \u00a312,220,000 (2022: \u00a312,819,000), net of provisions of \u00a345,000 (2022: \u00a359,000). Deferred tax: The calculation of the Group\u2019s total tax charge involves a degree of estimation in respect of the recoverability of tax losses. Deferred tax in relation to losses is recognised to the extent that it is probable that taxable profit will be available for which unused tax losses can be utilised. Management have assessed budgets and conclude that the recognition of tax losses within the deferred tax balance is appropriate. Please see note 31. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-404": { "value": "4 Revenue All of the Group\u2019s revenue is derived from the sale of goods. The following is a disaggregation of the Group\u2019s revenue. Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Sales of goods 60,713 62,520 Settlement discounts (88) (132) Contracted retailer commitments (935) (507) Royalties & commissions (10) (14) Retailer promotional support (1,113) (710) Revenue 58,567 61,157 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-405": { "value": " 5 Business and geographic segments In the year ended 31 March 2023, the Group had 1 customer that exceeded 10% of total revenue, being \u00a310.3m (2022: two customers being \u00a39.1m and \u00a37.4m). The Group makes sales under its own branded ranges, private label and contract manufacturing. However, all return on investment and capital investment decisions are assessed at an overall business level only. Customers purchase from various brands across the business, using the same manufacturing facilities (other than a small number of products purchased from third parties), with the same employees working across all of the ranges in manufacturing and support services. The Group therefore considers there to be only one operating segment when providing information for management review. Revenues from external customers Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 UK 47,964 51,114 Overseas 10,603 10,043 Total 58,567 61,157 5 Business and geographic segments (continued) The below table shows the split of overseas sales by country. Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Denmark 2,158 1,815 Vietnam 1,902 1,659 Saudi Arabia 1,442 1,651 Chile 555 1,098 United States of America 839 672 Ireland 504 660 Australia 424 551 France 269 United Arab Emirates 254 - Nigeria 196 - Germany 181 434 China 166 - Georgia 157 - Other 1,556 1,503 Total 10,603 10,043 There are no non-current assets held overseas. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-3": { "value": "6 Operating profit Operating profit for the Group is stated after charging: Note Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Net foreign exchange (gain) / loss (126) 142 Cost of inventories recognised as expense 34,093 34,859 Write downs of inventories recognised as an expense 798 400 External research and development costs 336 529 Depreciation of property plant and equipment Owned assets 15 1,000 888 Right-of-use assets 16 294 256 Loss/(Profit) on disposal of Right of Use assets 34 (10) Amortisation of intangible assets (included in administrative expenses) 14 288 435 Staff costs 7 14,716 15,489 Auditor\u2019s remuneration 170 145 6 Operating profit (continued) The analysis of Group\u2019s auditor\u2019s remuneration is as follows: Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Audit services Fees payable to the Company\u2019s auditor for the audit of the parent Company and the consolidated financial statements 170 87 Fees payable to the Company\u2019s auditor for other services: The audit of the Company\u2019s subsidiaries, pursuant to legislation - 58 Operating profit for the Company is stated after charging: Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Depreciation of property plant and equipment - Owned assets 15 211 210 ", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-406": { "value": "The analysis of Group\u2019s auditor\u2019s remuneration is as follows: Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Audit services Fees payable to the Company\u2019s auditor for the audit of the parent Company and the consolidated financial statements 170 87 Fees payable to the Company\u2019s auditor for other services: The audit of the Company\u2019s subsidiaries, pursuant to legislation - 58 ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-407": { "value": "Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Depreciation of property plant and equipment - Owned assets 15 211 210 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-4": { "value": "7 Staff costs The average number of employees (including Directors) was: Year ended Year ended 31-Mar 31-Mar 2023 2022 Number Number Management 9 9 Administration 115 98 Production 348 431 Total 472 538 Their aggregate remuneration comprised: Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Wages and salaries 12,831 13,309 Social security costs 1,346 1,366 Pension contributions 438 484 Share based payment charge 101 330 Total 14,716 15,489 Details of the emoluments of Directors, who are the key management personnel of the Group, are set out in the Directors\u2019 remuneration report. The parent Company had no staff costs or employees in the year ended 31 March 2023 (2022: nil). Redundancy costs incurred of \u00a30.17m in respect of the closure of the second shift at Peterborough are included within exceptional costs as the transaction is not routine within business income and expenses. This ensures consistency between periods. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-5": { "value": "8. Business combinations Emma Hardie On 28th July 2021, the Group acquired 100% of the issued share capital of Emma Hardie Limited. Total consideration was \u00a34.86m, of which \u00a32.77m was paid in cash, \u00a31.36m was settled by the issue of 1,600,000 shares in Creightons Plc at a price of \u00a30.848 per share, and there was \u00a30.084m of deferred consideration and a further \u00a30.644m in contingent consideration. There was cash acquired of \u00a30.08m and debt acquired at fair value of \u00a32.20m. The Company had guaranteed to the sellers of Emma Hardie Limited a share price for Creightons Plc at \u00a31.25 per share as at 28th July 2022. On 28th July 2022, the actual volume weighted average middle market quoted price of an Ordinary Share for the last 5 Business days prior was \u00a30.416 per share. This equated to an additional payment of \u00a31,333,664. As of the 31 March 2022 \u00a31,027,500 had been accrued in anticipation of the final consideration paid to the Sellers under the SPA of Emma Hardie Limited. A further \u00a384,000 had been accrued in relation to the adjustment payment and the deferred consideration as part of the SPA of Emma Hardie Limited. The actual payment made during the year to 31 March 2023 was \u00a390,336. The total payment made for contingent and deferred consideration during the year to 31 March 2023 was \u00a31,424,000. The shortfall in the amount provided at the end of 31 March 2022 had a P&L impact of \u00a3312,500. This amount is included within exceptional costs. During the year, the Company agreed a buy back of 1,600,000 Consideration Shares for an aggregate consideration of \u00a3576,000. The consideration was based on the price of 36p per ordinary share being the on- market price at the time of the transaction. The Buyback took place on 26 September 2022. The Company holds the total of 1,600,000 re-purchased shares as treasury shares. The fair value of acquired intangible assets is \u00a35.11m and relates to the Emma Hardie brand acquired. The intangible asset is deemed to have an indefinite useful life so no amortisation is charged but will be subject to an annual impairment review. Exceptional costs In our report on the results for March 2022, we indicated that there would be an additional charge in respect of the acquisition of the Emma Hardie business should the Company\u2019s share price fail to attain \u00a31.25 on the first anniversary of the sale. The excess over the amount accrued in relation to the deferred and contingent consideration at 31 March 2022 amounted to \u00a30.31m and has been treated as an exceptional cost as the transaction is not routine within business income and expenses. This ensures consistency between periods. Exceptional costs in the prior year arose from the acquisitions total \u00a3602,000. Legal & Professional costs of \u00a3218,000 and a further \u00a3384,000 charge in relation to the additional liability in respect of the Emma Hardie share issue at a guaranteed price of \u00a31.25 per share. Brodie & Stone On 24th September 2021, the Group acquired 100% of the issued share capital of Brodie and Stone Holdings Limited, and its wholly owned subsidiary Brodie and Stone International Limited. Total consideration was \u00a34.85m, of which \u00a32.81m was paid in cash, \u00a31.15m was settled by the issue of 1,000,000 shares in Creightons Plc at a price of \u00a31.146 per share, \u00a30.70m in relation to a property retention payment paid in October 2021, and there was \u00a30.20m of deferred consideration. There was no cash acquired and debt acquired at fair value of \u00a30.71m. The fair value of acquired intangible assets is \u00a34.98m and relates to various brands acquired. The intangible asset is deemed to have an indefinite useful life so no amortisation is charged but will be subject to an annual impairment review. Goodwill The value of goodwill in relation to Emma Hardie of \u00a31.28m and Brodie and Stone of \u00a31.25m relates to the deferred tax, at a rate of 25%, on the brand values acquired in the year ended 31 March 2022. 8. Business combinations (continued) The amounts recognised in respect of the fair value of identifiable assets and liabilities for the acquisitions made during the year to March 2022 was as follows. The purchase price allocation is unchanged from the year ended 31 March 2022. There were no acquisitions in the year to March 2023. Brodie and Stone Limited Emma Hardie Limited Total Fair value Fair value Fair value \u00a3000 \u00a3000 \u00a3000 Property, plant and equipment - 1 1 Intangible assets - 58 58 Inventory 304 1,342 1,646 Trade receivable 434 752 1,186 Other debtors - 267 267 Cash at bank - 83 83 Borrowings (463) (475) (938) Trade payables (141) (422) (563) Taxation and social security (19) (60) (79) Other creditor (242) (68) (310) Redemption of C shares - (544) (544) Liabilities to be paid on completion - (1,182) (1,182) Total net assets (127) (248) (375) Intangible assets on business combination \u2013 Brand value 4,980 5,108 10,088 Total consideration due 4,853 4,860 9,713 The consideration was satisfied as follows: Cash consideration 2,807 2,775 5,582 Property retention 700 - 700 Deferred consideration 200 84 284 Contingent consideration - 644 644 Share issue 1,146 1,357 2,503 4,853 4,860 9,713 8. Business combinations (Continued) The performance of the acquisitions for the period to March 2022 since acquisition for Emma Hardie and Brodie & Stone is summarised in the below table: Emma Hardie Brodie & Stone \u00a3000 \u00a3000 Revenue 2,309 1,322 Profit before tax 4 485 On a pro rata basis this would represent an annual turnover of \u00a33.5m for Emma Hardie and \u00a32.6m on Brodie & Stone. It is difficult to assess the full year profit due to a change in commercial and operating environment. Deferred and contingent consideration At 31 March 2023, deferred and contingent consideration was \u00a3Nil. The position at year end 31 March 2022 was as follows: Brodie and Stone Limited Emma Hardie Limited Total Fair value Fair value Fair value \u00a3000 \u00a3000 \u00a3000 Deferred consideration at point of acquisition 200 84 284 Settled during period (125) - (125) Deferred consideration at 31 March 2022 75 84 159 Contingent consideration at point of acquisition - 644 644 Additional provision in period - 384 384 Contingent consideration at 31 March 2022 - 1,028 1,028 Total deferred and contingent consideration at 31 March 2022 75 1,112 1,187 Deferred tax The valuation of intangibles on acquisition gives rise to a deferred tax liability. The deferred tax liability is measured using the value of the intangible asset at the deferred tax rate. This deferred tax liability creates a corresponding asset which has been included in goodwill. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-6": { "value": "9. Finance costs Group Company Year ended Year ended Year ended Year ended 31-Mar 31-Mar 31-Mar 31-Mar 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 242 108 - - Interest on mortgage 77 83 77 83 Interest on lease liabilities 101 117 - - Total 420 308 77 83", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-408": { "value": "9. Finance costs Group Company Year ended Year ended Year ended Year ended 31-Mar 31-Mar 31-Mar 31-Mar 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 242 108 - - Interest on mortgage 77 83 77 83 Interest on lease liabilities 101 117 - - Total 420 308 77 83", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-437": { "value": "9. Finance costs Group Company Year ended Year ended Year ended Year ended 31-Mar 31-Mar 31-Mar 31-Mar 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 242 108 - - Interest on mortgage 77 83 77 83 Interest on lease liabilities 101 117 - - Total 420 308 77 83", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-451": { "value": "9. Finance costs Group Company Year ended Year ended Year ended Year ended 31-Mar 31-Mar 31-Mar 31-Mar 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 242 108 - - Interest on mortgage 77 83 77 83 Interest on lease liabilities 101 117 - - Total 420 308 77 83 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-7": { "value": "10. Taxation Group Company Year ended Year ended Year ended Year ended 31-Mar 31-Mar 31-Mar 31-Mar 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Current tax Current tax on profit for the year 141 100 - 45 Adjustments in respect of prior years 37 - - 4 Total current tax 178 100 - 49 Deferred tax (see note 31) Originations and reversal of temporary differences 83 187 - - Adjustment in respect of prior years (88) (2) - - Effect of tax rate change - 60 - - Total deferred tax (5) 245 - - Total 173 345 - 49 The taxation charge for the year can be reconciled to the profit per the income statement as follows: Group Company Year ended Year ended Year ended Year ended 31-Mar 31-Mar 31-Mar 31-Mar 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Profit before taxation 687 3,455 65 461 Tax charge at the UK corporation tax rate of 19% (2021: 19%) 131 656 12 88 Fixed asset differences 7 (9) 40 40 Tax effect of expenses that are not deductible in determining taxable profit 121 140 - - Income not subject to tax - - (52) (83) Additional deduction for R&D expenditure (94) (213) - - Adjustments in respect of prior years (51) (2) - 4 Deferred tax credited directly to retained earnings (19) (243) - - Adjust opening deferred tax to average rate 92 Deferred tax not recognised - (12) - - Tax relief on exercise of share options - (49) - - Other (14) 77 - - Total expense 173 345 - 49 In addition to the Group\u2019s taxation charge to the income statement and other comprehensive income, the following amounts relating to tax have been recognised directly in equity. There were no such taxes in the Company. Year ended Year ended 31-Mar 31-Mar 2023 2022 \u00a3000 \u00a3000 Deferred tax Excess tax deductions related to share-based payments on exercised options (303) (243) Total (303) (243) ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-409": { "value": "11 Payments to shareholders Year ended 31- Mar Year ended 31-Mar 2023 2022 \u00a3000 \u00a3000 Final dividend paid \u2013 \u00a3Nil (2022: 0.50p) per share - 324 Interim dividend paid \u00a3Nil (2022: 0.15p) per share - 104 Total dividend paid in year \u2013 \u00a3Nil (2022: 0.65p) per share - 428 Proposed \u2013 \u00a3Nil (2022: Nil) per share - - ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-8": { "value": "0.0065", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2021-04-01T00:00:00/2022-04-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-9": { "value": "12 Earnings per share The calculation of the basic and diluted earnings per share is based on the following data: Year ended 31-Mar Year ended 31-Mar 2023 2022 \u00a3000 \u00a3000 Earnings Net profit attributable to the equity holders of the parent Company 514 3,110 Year ended 31-Mar Year ended 31-Mar 2023 2022 Number Number Number of shares Weighted average number of ordinary shares for the purposes of basic earnings per share 69,166,461 67,372,553 Effect of dilutive potential ordinary shares relating to share options 9,534,475 10,681,836 Weighted average number of ordinary shares for the purposes of diluted earnings per share 78,700,936 78,054,389 Basic 0.74p 4.62p Diluted 0.65p 3.98p ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-10": { "value": "13 Goodwill Goodwill at 31 March 2021 is related to the Potter & Moore business acquired in March 2003. Additions in the year ended 31 March 2022 relate to the deferred tax in relation to the brand values acquired in the year. The Group tests goodwill annually for impairment or more frequently if there are indications that goodwill might be impaired. Notes Goodwill \u00a3000 Cost At 1 April 2021 367 Additions 8 2,522 At 31 March 2022 2,889 Additions 4 At 31 March 2023 2,893 Accumulated Impairment At 31 March 2021 36 Impairment for the year - At 31 March 2022 36 Impairment for the year - At 31 March 2023 36 Carrying value At 1 April 2021 331 At 31 March 2022 2,853 At 31 March 2023 2,857 The value in use calculation is based on the recoverable amount of the cash generating unit (CGU). Of the total Goodwill net book value, \u00a32.522m arose as part of a business acquisition of Brodie and Stone International Limited and Emma Hardie Limited. This forms part of the CGU\u2019s asset carrying value which is tested for impairment annually. The cash generating unit is assessed to be the brand itself and the carrying amount allocated to each brand is as follows, Emma Hardie \u00a31.281m and Brodie and Stone International brands \u00a31.245m. The remaining Goodwill carrying amount of \u00a30.331m relates to the investment in Potter and Moore Innovations Limited. The value of goodwill in relation to Emma Hardie and Brodie and Stone relates to the deferred tax, at a rate of 25%, on the brand values acquired in the year ended 31 March 2022. The key assumptions used for the value in use calculation are the discount rate, sales and margin projections, expected changes in direct and indirect costs during the five year forecast, a growth rate of 3.5% and a discount rate of 10.4%. Using these assumptions there is a sufficient amount of headroom and any reasonable changes in the assumptions (such as a large fall in growth, or no growth at all) would not lead to an impairment. The growth rates are based on the average growth rate experienced by the cash generating unit which is in line with historical growth rates for the business sector. The pre-tax discount rate is based upon the Group\u2019s weighted average cost of capital adjusted for specific risks relating to the sector and country, as this is believed to be the most appropriate to be used. The carrying value of goodwill in relation to Potter & Moore of \u00a30.33m has been assessed for impairment by reviewing forecasts and key assumptions. No impairment is required at this time. 14 Other intangible assets Group Computer software Intellectual property Product development costs Brands Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 2021 262 10 3,180 508 3,960 Additions \u2013 internally developed 18 - 320 - 338 Acquired through business combination (Note 8 Brand value) - - - 10,088 10,088 Additions \u2013 externally acquired - - 58 - 58 At 31 March 2022 280 10 3,558 10,596 14,444 Additions \u2013 internally developed 61 - 254 - 315 Disposal - - (89) - (89) At 31 March 2023 341 10 3,723 10,596 14,670 Accumulated amortisation At 31 March 2021 195 - 2,947 - 3,142 Amortisation for the year 30 - 405 - 435 At 31 March 2022 225 - 3,352 - 3,577 Amortisation for the year 32 - 256 - 288 Amortisation on disposal - - (89) - (89) At 31 March 2023 257 - 3,519 - 3,776 Carrying value At 1 April 2021 67 10 233 508 818 At 31 March 2022 55 10 206 10,596 10,867 At 31 March 2023 84 10 204 10,596 10,894 14 Other intangible assets (continued) Brand The Group has acquired the following brands which have an indefinite useful life: Brand Carrying amount \u00a3000 Balance Active 508 Emma Hardie 5,108 Brodie and Stone 4,980 Total 10,596 The Emma Hardie brand, which possesses its own product lines, is defined as a separate cash generating unit and has a carrying amount allocated to the unit of \u00a35.108m. The Brodie and Stone brand, which possesses its own product lines, is defined as a separate cash generating unit and has a carrying amount allocated to the unit of \u00a34.908m. Please refer to note 13 for the corresponding Goodwill carrying value. The recoverable amounts for the CGUs are based on the value in use which is calculated on the operating cash flows expected to be generated by the unit using the latest budget data for the coming year and forecasts for the next five years. The cash flows are discounted at a WACC of 10.4%. The single rate of WACC represents the similar risk profiles of each CGU. These brands are deemed to have an indefinite useful life as there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows. The Group has the intention and the ability to maintain the brand indefinitely. However this is subject to an annual impairment review. The key assumptions for this impairment testing are set out in Note 3 Key sources of estimation uncertainty. Sensitivity analysis has been conducted using the following sensitivity assumptions; 1% increase in the discount rate; 10% decrease in EBITDA growth and nil terminal value growth. There were no impairments arising as a result of the applied sensitivity assumptions. On 21 June 2019, the Company acquired a skincare brand, Balance Active, for \u00a3508, 000. The acquisition adds to the Group\u2019s growing range of beauty and well-being products contributing \u00a35,300,000 to sales for this year (2022: \u00a34,257,000). For the additions in the prior year see Note 8. There were no additions in the current year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-410": { "value": "13 Goodwill Goodwill at 31 March 2021 is related to the Potter & Moore business acquired in March 2003. Additions in the year ended 31 March 2022 relate to the deferred tax in relation to the brand values acquired in the year. The Group tests goodwill annually for impairment or more frequently if there are indications that goodwill might be impaired. Notes Goodwill \u00a3000 Cost At 1 April 2021 367 Additions 8 2,522 At 31 March 2022 2,889 Additions 4 At 31 March 2023 2,893 Accumulated Impairment At 31 March 2021 36 Impairment for the year - At 31 March 2022 36 Impairment for the year - At 31 March 2023 36 Carrying value At 1 April 2021 331 At 31 March 2022 2,853 At 31 March 2023 2,857 The value in use calculation is based on the recoverable amount of the cash generating unit (CGU). Of the total Goodwill net book value, \u00a32.522m arose as part of a business acquisition of Brodie and Stone International Limited and Emma Hardie Limited. This forms part of the CGU\u2019s asset carrying value which is tested for impairment annually. The cash generating unit is assessed to be the brand itself and the carrying amount allocated to each brand is as follows, Emma Hardie \u00a31.281m and Brodie and Stone International brands \u00a31.245m. The remaining Goodwill carrying amount of \u00a30.331m relates to the investment in Potter and Moore Innovations Limited. The value of goodwill in relation to Emma Hardie and Brodie and Stone relates to the deferred tax, at a rate of 25%, on the brand values acquired in the year ended 31 March 2022. The key assumptions used for the value in use calculation are the discount rate, sales and margin projections, expected changes in direct and indirect costs during the five year forecast, a growth rate of 3.5% and a discount rate of 10.4%. Using these assumptions there is a sufficient amount of headroom and any reasonable changes in the assumptions (such as a large fall in growth, or no growth at all) would not lead to an impairment. The growth rates are based on the average growth rate experienced by the cash generating unit which is in line with historical growth rates for the business sector. The pre-tax discount rate is based upon the Group\u2019s weighted average cost of capital adjusted for specific risks relating to the sector and country, as this is believed to be the most appropriate to be used. The carrying value of goodwill in relation to Potter & Moore of \u00a30.33m has been assessed for impairment by reviewing forecasts and key assumptions. No impairment is required at this time. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-411": { "value": "14 Other intangible assets Group Computer software Intellectual property Product development costs Brands Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 2021 262 10 3,180 508 3,960 Additions \u2013 internally developed 18 - 320 - 338 Acquired through business combination (Note 8 Brand value) - - - 10,088 10,088 Additions \u2013 externally acquired - - 58 - 58 At 31 March 2022 280 10 3,558 10,596 14,444 Additions \u2013 internally developed 61 - 254 - 315 Disposal - - (89) - (89) At 31 March 2023 341 10 3,723 10,596 14,670 Accumulated amortisation At 31 March 2021 195 - 2,947 - 3,142 Amortisation for the year 30 - 405 - 435 At 31 March 2022 225 - 3,352 - 3,577 Amortisation for the year 32 - 256 - 288 Amortisation on disposal - - (89) - (89) At 31 March 2023 257 - 3,519 - 3,776 Carrying value At 1 April 2021 67 10 233 508 818 At 31 March 2022 55 10 206 10,596 10,867 At 31 March 2023 84 10 204 10,596 10,894 14 Other intangible assets (continued) Brand The Group has acquired the following brands which have an indefinite useful life: Brand Carrying amount \u00a3000 Balance Active 508 Emma Hardie 5,108 Brodie and Stone 4,980 Total 10,596 The Emma Hardie brand, which possesses its own product lines, is defined as a separate cash generating unit and has a carrying amount allocated to the unit of \u00a35.108m. The Brodie and Stone brand, which possesses its own product lines, is defined as a separate cash generating unit and has a carrying amount allocated to the unit of \u00a34.908m. Please refer to note 13 for the corresponding Goodwill carrying value. The recoverable amounts for the CGUs are based on the value in use which is calculated on the operating cash flows expected to be generated by the unit using the latest budget data for the coming year and forecasts for the next five years. The cash flows are discounted at a WACC of 10.4%. The single rate of WACC represents the similar risk profiles of each CGU. These brands are deemed to have an indefinite useful life as there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows. The Group has the intention and the ability to maintain the brand indefinitely. However this is subject to an annual impairment review. The key assumptions for this impairment testing are set out in Note 3 Key sources of estimation uncertainty. Sensitivity analysis has been conducted using the following sensitivity assumptions; 1% increase in the discount rate; 10% decrease in EBITDA growth and nil terminal value growth. There were no impairments arising as a result of the applied sensitivity assumptions. On 21 June 2019, the Company acquired a skincare brand, Balance Active, for \u00a3508, 000. The acquisition adds to the Group\u2019s growing range of beauty and well-being products contributing \u00a35,300,000 to sales for this year (2022: \u00a34,257,000). For the additions in the prior year see Note 8. There were no additions in the current year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-11": { "value": "15 Property, plant and equipment and investment property Group Freehold land and buildings Plant and machinery Fixtures and fittings Computers Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 2021 4,038 5,036 1,136 242 10,452 Additions - 1,125 128 62 1,315 Disposals - (22) - - (22) Reclassification to Right-of-use - (199) (10) - (209) At 31 March 2022 4,038 5,940 1,254 304 11,536 Additions - 549 152 124 825 At 31 March 2023 4,038 6,489 1,406 428 12,361 Accumulated depreciation At 1 April 2021 307 3,524 587 177 4,595 Depreciation for the year 210 498 147 33 888 Disposals - (12) - - (12) At 31 March 2022 517 4,010 734 210 5,471 Depreciation for the year 211 584 157 48 1,000 At 31 March 2023 728 4,594 891 258 6,471 Carrying value At 1 April 2021 3,731 1,512 549 65 5,857 At 31 March 2022 3,521 1,930 520 94 6,065 At 31 March 2023 3,310 1,895 515 170 5,890 15 Property, plant and equipment and investment property (continued) Company Investment Property \u00a3000 Cost At 1 April 2021 4,038 Additions - At 31 March 2022 and 31 March 2023 4,038 Accumulated depreciation At 1 April 2021 307 Depreciation for the year 210 At 31 March 2022 517 Depreciation for the year 211 At 31 March 2023 728 Carrying value At 1 April 2021 3,731 At 31 March 2022 3,521 At 31 March 2023 3,310 On 16 October 2019, Creightons Plc acquired the freehold property at Peterborough having occupied the property as a tenant since March 2003 for \u00a33.80m plus stamp duty and professional costs. Based on an up to date property valuation. The Directors consider that the fair value of the property exceeds the cost value and therefore no impairment is deemed necessary. The property has been pledged as security for the long term loan. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-412": { "value": "15 Property, plant and equipment and investment property Group Freehold land and buildings Plant and machinery Fixtures and fittings Computers Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 2021 4,038 5,036 1,136 242 10,452 Additions - 1,125 128 62 1,315 Disposals - (22) - - (22) Reclassification to Right-of-use - (199) (10) - (209) At 31 March 2022 4,038 5,940 1,254 304 11,536 Additions - 549 152 124 825 At 31 March 2023 4,038 6,489 1,406 428 12,361 Accumulated depreciation At 1 April 2021 307 3,524 587 177 4,595 Depreciation for the year 210 498 147 33 888 Disposals - (12) - - (12) At 31 March 2022 517 4,010 734 210 5,471 Depreciation for the year 211 584 157 48 1,000 At 31 March 2023 728 4,594 891 258 6,471 Carrying value At 1 April 2021 3,731 1,512 549 65 5,857 At 31 March 2022 3,521 1,930 520 94 6,065 At 31 March 2023 3,310 1,895 515 170 5,890 15 Property, plant and equipment and investment property (continued) Company Investment Property \u00a3000 Cost At 1 April 2021 4,038 Additions - At 31 March 2022 and 31 March 2023 4,038 Accumulated depreciation At 1 April 2021 307 Depreciation for the year 210 At 31 March 2022 517 Depreciation for the year 211 At 31 March 2023 728 Carrying value At 1 April 2021 3,731 At 31 March 2022 3,521 At 31 March 2023 3,310 On 16 October 2019, Creightons Plc acquired the freehold property at Peterborough having occupied the property as a tenant since March 2003 for \u00a33.80m plus stamp duty and professional costs. Based on an up to date property valuation. The Directors consider that the fair value of the property exceeds the cost value and therefore no impairment is deemed necessary. The property has been pledged as security for the long term loan. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-12": { "value": "16 Right-of-use assets Group Leasehold Property Plant and machinery Total \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 2021 764 757 1,521 Additions - 77 77 Reclassification from property, plant and equipment - 209 209 At 31 March 2022 764 1,043 1,807 Additions - 493 493 Disposals - (56) (56) At 31 March 2023 764 1,480 2,244 Depreciation At 1 April 2021 210 221 431 Depreciation for the year 105 151 256 At 31 March 2022 315 372 687 Depreciation for the year 105 189 294 Disposals - (22) (22) At 31 March 2023 420 539 959 Carrying value At 1 April 2021 554 536 1,090 At 31 March 2022 449 671 1,120 At 31 March 2023 344 941 1,285 ", "dimensions": { "concept": "creightonsplc:DisclosureOfRightOfUseAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-13": { "value": "17 Investment in subsidiaries Company Investments \u00a3000 Restated Cost As previously disclosed at 1 April 2021 75 Prior year restatement 708 At 1 April 2021 783 Additions restated 330 Restated as at 31 March 2022 1,113 Additions 101 At 31 March 2023 1,214 Impairment charge At 1 April 2021 15 Impairment for the year - At 31 March 2022 15 Impairment for the year - At 31 March 2023 15 Carrying value As previously disclosed at 1 April 2021 60 Prior year restatement 708 Restated as at 1 April 2021 768 Prior year restatement 330 Restated as at 31 March 2022 1,098 At 31 March 2023 1,199 Creightons Plc the parent Company, issues share options to employees of the subsidiary companies. These options at a consolidated level have been accounted for in accordance with IFRS2 and valued using the Black- Scholes model. The investment is increased by the share based payment expense recognised by the subsidiary Potter and Moore Innovations Limited during the year. The total impact of this restatement is an increase in the investment value of the subsidiary of \u00a31,038,000 for the year ended 31 March 2022. This restatement of the balance sheet does not impact the basic and diluted earnings per share. The corresponding entry is included within retained earnings. The impact on the prior year cash flow statement was nil. This adjustment only impacted the parent Company only balance sheet with no impact on the Group. 17 Investment in subsidiaries (continued) Details of the Group\u2019s subsidiaries at 31 March 2023 and 31 March 2022 are as follows: Name Place of incorporation, registration and operation Note Proportion of ownership, interest and voting power held Potter & Moore Innovations Limited England a 100% Potter and Moore International Inc. United States of America b 100% Emma Hardie GmbH Germany e 100% Potter and Moore (Devon) Limited England a 100% Potter and Moore Pty Limited Australia c 100% Emma Hardie Limited England a 100% Brodie & Stone International Limited England a 100% Brodie & Stone Holdings Limited England a 100% Potter and Moore Limited Republic of Ireland d 100% The Natural Grooming Company Limited England a 100% St James Perfumery Co Limited England a 100% Ashworth & Claire Limited England a 100% The Haircare Studio Limited England a 100% The Real Shaving Company Limited England a 100% The Hair Design Studio Limited England a 100% Creightons Naturally Limited England a 100% Groomed Limited England a 100% Twisted Sista Limited England a 100% Potter & Moore International Limited England a 100% The Herbal Hair Company Limited England a 100% Curl Therapy Limited England a 100% Feather & Down Limited England a 100% Creighton Services Limited England a 100% The Curl Company Limited England a 100% Creighton Direct Limited England a 100% All companies listed above are subsidiaries of Creightons Plc Company with the exception of Emma Hardie Limited and Brodie & Stone Holdings Limited which are subsidiaries of Potter & Moore Innovations Limited and Brodie & Stone International Limited which is a subsidiary of Brodie & Stone Holdings Limited. The registered offices for the subsidiaries are: a.) 1210 Lincoln Road, Peterborough PE4 6ND b.) 1140 Bay Street Suite 2c, Staten Island, New York, NY10305 c.) RSM Level 12, 60 Castlereagh Street, Sydney, NSW 2000 d.) The Black Church, St Mary\u2019s Place, Dublin, DO7 P4AX e.) Ulmenstr. 37-39, c/o RSM GmbH, 60325 Frankfurt a. Main, Germany All shareholdings are in ordinary shares. The activity of Potter & Moore Innovations Limited is the creation and manufacture of toiletries and fragrances. The activity of Emma Hardie Limited is the creation and distribution of high end branded skincare products. The activity of Brodie & Stone International Limited was the distribution of personal care products until trade was absorbed into the Potter & Moore Innovations business on 31 October 2021. Brodie & Stone Holdings Limited is the holding Company of Brodie & Stone International Limited and is a non-trading Company. The activity of Potter and Moore Pty Ltd is the distribution of personal care products. The activity of Emma Hardie GmbH is the distribution of personal care products. The activity of Potter and Moore International Inc. is a distribution of personal care products. The activity of Potter & Moore (Devon) Limited, was the manufacture and distribution of premium contract brands until 31 December 2019 when it transferred its trade and net assets to Potter and Moore Innovations Limited and then ceased to trade. The range of products included toiletries, fragrances and soaps. All other subsidiaries were dormant throughout the years ended 31 March 2023 and 31 March 2022. 17. Investment in subsidiaries (continued) Potter & Moore Innovations Limited and its subsidiaries, Emma Hardie Limited, Potter and Moore (Devon) Limited Brodie and Stone International Limited and Brodie and Stone Holdings Limited are 100% owned by the ultimate parent Company Creightons Plc. These entities have taken advantage of the exemption from the requirement of the Companies Act 2006 relating to the audit of accounts under Section 479A of the Act. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-14": { "value": "18 Inventories Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Raw materials 3,910 4,544 - - Work in progress 713 913 - - Finished goods 5,605 7,022 - - Total 10,228 12,479 - - Inventories with a carrying value of \u00a310,228,000 (2022: \u00a312,479,000) have been pledged as security for the Group\u2019s bank overdrafts. Directors believe that net realisable value approximates to fair value. Inventories are stated net of provisions of \u00a31,014,000 (2022: \u00a31,261,000). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-15": { "value": "19 Trade and other receivables Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receivables 12,220 12,819 - - Amounts receivable from subsidiaries - - 4,233 4,455 Prepayments and other receivables 513 691 23 21 Corporation tax - 114 - - Total 12,733 13,624 4,256 4,476 Trade receivables have been pledged as security for the Group\u2019s borrowings under invoice finance facilities and the Group\u2019s bank overdrafts. The carrying value of trade and other receivables represents their fair value. The Group assesses the credit risk for each individual customer and the value of debtors covered by credit insurance at 31 March 2023 was \u00a312,220,000 (2022: \u00a312,819,000). The Group took the decision to cover all customers as a result of the current economic climate. The credit insurance policy in place covers 90% of the trade receivables amount. Amounts receivable from subsidiaries are unsecured, interest free and repayable on demand. The borrower has sufficient assets in order to repay the loan if demanded at the reporting date, the expected credit loss is therefore expected to be nil. 19 Trade and other receivables (continued) Trade receivables have been reported in the balance sheet net of provisions as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receivables: Current 10,902 11,244 - - 1 -30 days 844 1,054 - - 31 \u2013 60 days 237 132 - - 61 \u2013 90 days 50 115 - - 91 + days 232 333 - - Less impairment allowance (45) (59) - - Total 12,220 12,819 - - The movement in the trade receivables impairment provision is as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 59 32 - - (Credit)/Charge in current year income statement (14) 27 - - At 31 March 45 59 - - There were \u00a31,318,000 (2022: \u00a31,575,000) of trade receivables that were overdue at the balance sheet date that have not been provided against. The proportion of trade receivables at 31 March 2023 that were overdue for payment was 10.7% (2022: 12.7%). The Group uses the simplified approach for trade accounts receivables. The Group considers a financial asset in default when it is unlikely to receive the outstanding contractual amounts in full. The probability of default takes into consideration financial information regarding the customer including credit reports and non-financial information including market developments and consumer trends. The consideration is forward-looking and verified using historical credit losses. Trade accounts receivable are assumed to be credit-impaired if it is unlikely that the customer will fulfil its obligations. The impairment allowance for bad debts are calculated using a lifetime expected credit loss model, as set out below, in accordance with IFRS 9. Following a full review of customers at the year end, including ongoing business discussion with customers and market performance reviews there are no receivables subjected to a significant increase in credit loss. The provision for the year to March 2023 was \u00a345,000 (2022: \u00a359,000). Group Group 2023 2022 \u00a3000 % \u00a3000 \u00a3000 % \u00a3000 Current 10,902 - - 11,244 - - 1 - 30 days 844 - - 1,054 - - 31 - 60 days 237 - - 132 - - 61 \u2013 90 days 50 - - 115 - - 91 + days 232 19% 45 333 18% 59 At 31 March 12,265 45 12,878 59", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-438": { "value": "Trade receivables have been reported in the balance sheet net of provisions as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receivables: Current 10,902 11,244 - - 1 -30 days 844 1,054 - - 31 \u2013 60 days 237 132 - - 61 \u2013 90 days 50 115 - - 91 + days 232 333 - - Less impairment allowance (45) (59) - - Total 12,220 12,819 - - The movement in the trade receivables impairment provision is as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 59 32 - - (Credit)/Charge in current year income statement (14) 27 - - At 31 March 45 59 - - There were \u00a31,318,000 (2022: \u00a31,575,000) of trade receivables that were overdue at the balance sheet date that have not been provided against. The proportion of trade receivables at 31 March 2023 that were overdue for payment was 10.7% (2022: 12.7%). The Group uses the simplified approach for trade accounts receivables. The Group considers a financial asset in default when it is unlikely to receive the outstanding contractual amounts in full. The probability of default takes into consideration financial information regarding the customer including credit reports and non-financial information including market developments and consumer trends. The consideration is forward-looking and verified using historical credit losses. Trade accounts receivable are assumed to be credit-impaired if it is unlikely that the customer will fulfil its obligations. The impairment allowance for bad debts are calculated using a lifetime expected credit loss model, as set out below, in accordance with IFRS 9. Following a full review of customers at the year end, including ongoing business discussion with customers and market performance reviews there are no receivables subjected to a significant increase in credit loss. The provision for the year to March 2023 was \u00a345,000 (2022: \u00a359,000). Group Group 2023 2022 \u00a3000 % \u00a3000 \u00a3000 % \u00a3000 Current 10,902 - - 11,244 - - 1 - 30 days 844 - - 1,054 - - 31 - 60 days 237 - - 132 - - 61 \u2013 90 days 50 - - 115 - - 91 + days 232 19% 45 333 18% 59 At 31 March 12,265 45 12,878 59 ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-413": { "value": "Trade receivables have been reported in the balance sheet net of provisions as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receivables: Current 10,902 11,244 - - 1 -30 days 844 1,054 - - 31 \u2013 60 days 237 132 - - 61 \u2013 90 days 50 115 - - 91 + days 232 333 - - Less impairment allowance (45) (59) - - Total 12,220 12,819 - - The movement in the trade receivables impairment provision is as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 59 32 - - (Credit)/Charge in current year income statement (14) 27 - - At 31 March 45 59 - - There were \u00a31,318,000 (2022: \u00a31,575,000) of trade receivables that were overdue at the balance sheet date that have not been provided against. The proportion of trade receivables at 31 March 2023 that were overdue for payment was 10.7% (2022: 12.7%). The Group uses the simplified approach for trade accounts receivables. The Group considers a financial asset in default when it is unlikely to receive the outstanding contractual amounts in full. The probability of default takes into consideration financial information regarding the customer including credit reports and non-financial information including market developments and consumer trends. The consideration is forward-looking and verified using historical credit losses. Trade accounts receivable are assumed to be credit-impaired if it is unlikely that the customer will fulfil its obligations. The impairment allowance for bad debts are calculated using a lifetime expected credit loss model, as set out below, in accordance with IFRS 9. Following a full review of customers at the year end, including ongoing business discussion with customers and market performance reviews there are no receivables subjected to a significant increase in credit loss. The provision for the year to March 2023 was \u00a345,000 (2022: \u00a359,000). Group Group 2023 2022 \u00a3000 % \u00a3000 \u00a3000 % \u00a3000 Current 10,902 - - 11,244 - - 1 - 30 days 844 - - 1,054 - - 31 - 60 days 237 - - 132 - - 61 \u2013 90 days 50 - - 115 - - 91 + days 232 19% 45 333 18% 59 At 31 March 12,265 45 12,878 59", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-16": { "value": "20 Cash and cash equivalents Cash and cash equivalents comprise cash held by the Group and short term bank deposits with an original maturity rate of three months or less. The carrying amounts of these assets approximates to their fair value. An analysis of the amounts at the year-end is as follows: Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cash at bank and in hand 769 648 26 255 Sterling equivalent of deposit denominated in Australian dollars 29 25 - - Sterling equivalent of deposit denominated in Euros 414 119 - - Sterling equivalent of deposit denominated in US dollars 441 48 - - Total 1,653 840 26 255 During the current year the invoice finance facility has been utilised to fund the on going activities of the business. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-17": { "value": "21 Financial instruments and treasury risk management Market risk Market risk is the risk that arises from movements in stock prices, interest rates, exchange rates, and commodity prices. Market risk for the 31 March 2023 year end is reflected within the interest rate and foreign currency risk which are discussed further below. Credit risk Credit risk is the risk of financial loss to the Group if a customer fails to meet its contractual obligations. Trading exposures are monitored by the operational companies against agreed policy levels. Credit insurance with a world leading insurer is employed across the majority of our trade debtors. At 31 March 2023 all trade debtors (2022: all) are covered by credit insurance with a cover of 90% of the debtor balances. Non-trading financial exposures are incurred only with the Group\u2019s bankers or other institutions with prior approval of the Board of Directors. The majority of trade receivables are with retail customers. The maximum exposure to credit risk is represented by the carrying amount of those financial assets in the balance sheet. Impairment provisions on trade receivables have been disclosed in note 19. The credit risk on liquid funds such as cash and cash equivalents is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. 21. Financial instruments and treasury risk management (continued) Interest rate risk The Group\u2019s interest rate exposure arises mainly from its interest-bearing borrowings. The Group finances its operations through a mixture of debt associated with working capital facilities and equity. The Group is exposed to changes in interest rates on its floating rate working capital facilities. The variability and scale of these facilities is such that the Group does not consider it cost effective to hedge against this risk. The Group also secured a fixed rate mortgage for a 15 year term, 11.5 years remaining, secured on the property with an interest rate of 3.04% fixed for the first 10 years, 6.5 years remaining, of the loan, therefore reducing the interest rate risk. The interest charge on the mortgage for the year ended 31 March 2023 was \u00a377,000 (2022: \u00a383,000). On 3 September 2021, the Company took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the prior year. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. The interest charge on the term loan for the period to 31 March 2023 was \u00a3111,000 (2022: \u00a343,000). A 1% increase in the interest rate would have resulted in an additional charge of \u00a322,000 (2022: \u00a313,000). Interest rate sensitivity The interest rate sensitivity is based upon the Group\u2019s borrowings over the year assuming a 1% increase or decrease which is used when reporting interest rate risk internally to key management personnel. A 1% increase in bank base rates would reduce Group pre-tax profits by \u00a3114,000 (2022: \u00a375,000). A 1% decrease would have the opposite effect. The Group\u2019s sensitivity to interest rates has changed during the current year due to the current economic climate, which has had the impact of increasing BOE base rates. Foreign currency risks The Group operates in a number of markets across the world and is exposed to foreign currency transaction and translation risks arising on the purchase and sales of goods in particular with respect to the US dollar and Euro. Transaction risk arises on income and expenditure in currencies other than the functional currency of each Group Company. The magnitude of this risk is relatively low as the majority of the Group\u2019s income and expenditure are denominated in the functional currency. Approximately 0% (2022: 0%) of the Group\u2019s income is denominated in US dollars and 2% (2022: 2%) in Euros. Approximately 4% (2022: 4%) of the Group\u2019s expenditure is denominated in US dollars and 4% (2022: 5%) in Euros. Foreign currency sensitivity A 5% strengthening of sterling would result in a \u00a3145,000 (2022: \u00a3163,000) increase in profits and equity. A 5% weakening in sterling would result in a \u00a3161,000 (2022: \u00a3180,000) reduction in profits and equity. When appropriate the Group utilises currency derivatives to hedge against significant future transactions and cash flow. There were no outstanding contracts as at 31 March 2023 or 31 March 2022. Cash flow and liquidity risk Liquidity risk arises from the Group\u2019s management of working capital. It is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due. The Group manages its working capital requirements through overdrafts and invoice finance facilities. These facilities were renewed in March 2023 for a further 12 months. The maturity profile of the committed bank facilities is reviewed regularly and such facilities are extended or replaced well in advance of their expiry. The Group has complied with the terms of these facilities. At 31 March 2023 the Group had available \u00a34,327,000 (2022: \u00a36,288,000) of undrawn committed borrowing facilities in respect of which all conditions precedent had been met. The Group has a fixed rate mortgage for a 15 year term secured on the property with an interest rate of 3.04% fixed for the next 6.5 years of the loan. The Company also took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the prior year. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. 21. Financial instruments and treasury risk management (continued) Financial assets Financial assets are included in the Statement of financial position within the following headings. These are valued at amortised cost and are detailed below. Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade and other receivables 12,220 12,819 4,233 4,455 Cash and cash equivalents 1,653 840 26 255 Total 13,873 13,659 4,259 4,710 Financial liabilities Financial liabilities are included in the Statement of financial position within the following headings. These are valued at amortised cost and are detailed below. At 31 March 2023 Group Less than 6 months Between 6 months and 1 year Between 1 and 5 years Over 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3\u2019000 Trade payables 5,974 - - - 5,974 Accruals 2,723 - - - 2,723 Obligations under leases 194 179 874 43 1,290 Overdraft and invoice financing 1,583 - - - 1,583 Loan 453 466 1,977 1,511 4,407 Total 10,927 645 2,851 1,554 15,977 For the year to 31 March 2023 contingent consideration of \u00a3Nil (2022:\u00a31,028,000) is held at FVTPL within financial liabilities. The contingent consideration is based on quoted investments and is therefore designated as level 1 in the fair value hierarchy (see Note 8). At 31 March 2022 Group Less than 6 months Between 6 months and 1 year Between 1 and 5 years More than 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade payables 6,211 - - - 6,211 Accruals 3,016 - - - 3,016 Obligations under leases 153 150 864 - 1,167 Overdraft and invoice financing 1,762 - - - 1,762 Loans 447 454 2,670 1,716 5,287 Deferred consideration 159 - - - 159 Total 11,748 604 3,534 1,716 17,602 21. Financial instruments and treasury risk management (continued) The following is the maturity analysis of the undiscounted cash flows: At 31 March 2023 Group Less than 6 months Between 6 months and 1 year Between 1 and 5 years Over 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3\u2019000 Trade payables 5,974 - - - 5,974 Accruals 2,723 - - - 2,723 Obligations under leases 237 214 963 43 1,457 Overdraft and invoice financing 1,583 - - - 1,583 Loan 544 544 2,264 1,658 5,010 Total 11,061 758 3,227 1,701 16,747 At 31 March 2022 Group Less than 6 months Between 6 months and 1 year Between 1and 5 years Over 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3\u2019000 Trade payables 6,211 - - - 6,211 Accruals 3,016 - - - 3,016 Obligations under leases 204 194 995 - 1,393 Overdraft and invoice financing 1,762 - - - 1,762 Loan 523 523 2,994 1,910 5,950 Contingent and deferred consideration 1,187 - - - 1,187 Total 12,903 717 3,989 1,910 19,519 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-414": { "value": "21 Financial instruments and treasury risk management Market risk Market risk is the risk that arises from movements in stock prices, interest rates, exchange rates, and commodity prices. Market risk for the 31 March 2023 year end is reflected within the interest rate and foreign currency risk which are discussed further below. Credit risk Credit risk is the risk of financial loss to the Group if a customer fails to meet its contractual obligations. Trading exposures are monitored by the operational companies against agreed policy levels. Credit insurance with a world leading insurer is employed across the majority of our trade debtors. At 31 March 2023 all trade debtors (2022: all) are covered by credit insurance with a cover of 90% of the debtor balances. Non-trading financial exposures are incurred only with the Group\u2019s bankers or other institutions with prior approval of the Board of Directors. The majority of trade receivables are with retail customers. The maximum exposure to credit risk is represented by the carrying amount of those financial assets in the balance sheet. Impairment provisions on trade receivables have been disclosed in note 19. The credit risk on liquid funds such as cash and cash equivalents is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. 21. Financial instruments and treasury risk management (continued) Interest rate risk The Group\u2019s interest rate exposure arises mainly from its interest-bearing borrowings. The Group finances its operations through a mixture of debt associated with working capital facilities and equity. The Group is exposed to changes in interest rates on its floating rate working capital facilities. The variability and scale of these facilities is such that the Group does not consider it cost effective to hedge against this risk. The Group also secured a fixed rate mortgage for a 15 year term, 11.5 years remaining, secured on the property with an interest rate of 3.04% fixed for the first 10 years, 6.5 years remaining, of the loan, therefore reducing the interest rate risk. The interest charge on the mortgage for the year ended 31 March 2023 was \u00a377,000 (2022: \u00a383,000). On 3 September 2021, the Company took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the prior year. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. The interest charge on the term loan for the period to 31 March 2023 was \u00a3111,000 (2022: \u00a343,000). A 1% increase in the interest rate would have resulted in an additional charge of \u00a322,000 (2022: \u00a313,000). Interest rate sensitivity The interest rate sensitivity is based upon the Group\u2019s borrowings over the year assuming a 1% increase or decrease which is used when reporting interest rate risk internally to key management personnel. A 1% increase in bank base rates would reduce Group pre-tax profits by \u00a3114,000 (2022: \u00a375,000). A 1% decrease would have the opposite effect. The Group\u2019s sensitivity to interest rates has changed during the current year due to the current economic climate, which has had the impact of increasing BOE base rates. Foreign currency risks The Group operates in a number of markets across the world and is exposed to foreign currency transaction and translation risks arising on the purchase and sales of goods in particular with respect to the US dollar and Euro. Transaction risk arises on income and expenditure in currencies other than the functional currency of each Group Company. The magnitude of this risk is relatively low as the majority of the Group\u2019s income and expenditure are denominated in the functional currency. Approximately 0% (2022: 0%) of the Group\u2019s income is denominated in US dollars and 2% (2022: 2%) in Euros. Approximately 4% (2022: 4%) of the Group\u2019s expenditure is denominated in US dollars and 4% (2022: 5%) in Euros. Foreign currency sensitivity A 5% strengthening of sterling would result in a \u00a3145,000 (2022: \u00a3163,000) increase in profits and equity. A 5% weakening in sterling would result in a \u00a3161,000 (2022: \u00a3180,000) reduction in profits and equity. When appropriate the Group utilises currency derivatives to hedge against significant future transactions and cash flow. There were no outstanding contracts as at 31 March 2023 or 31 March 2022. Cash flow and liquidity risk Liquidity risk arises from the Group\u2019s management of working capital. It is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due. The Group manages its working capital requirements through overdrafts and invoice finance facilities. These facilities were renewed in March 2023 for a further 12 months. The maturity profile of the committed bank facilities is reviewed regularly and such facilities are extended or replaced well in advance of their expiry. The Group has complied with the terms of these facilities. At 31 March 2023 the Group had available \u00a34,327,000 (2022: \u00a36,288,000) of undrawn committed borrowing facilities in respect of which all conditions precedent had been met. The Group has a fixed rate mortgage for a 15 year term secured on the property with an interest rate of 3.04% fixed for the next 6.5 years of the loan. The Company also took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the prior year. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. 21. Financial instruments and treasury risk management (continued) Financial assets Financial assets are included in the Statement of financial position within the following headings. These are valued at amortised cost and are detailed below. Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade and other receivables 12,220 12,819 4,233 4,455 Cash and cash equivalents 1,653 840 26 255 Total 13,873 13,659 4,259 4,710 Financial liabilities Financial liabilities are included in the Statement of financial position within the following headings. These are valued at amortised cost and are detailed below. At 31 March 2023 Group Less than 6 months Between 6 months and 1 year Between 1 and 5 years Over 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3\u2019000 Trade payables 5,974 - - - 5,974 Accruals 2,723 - - - 2,723 Obligations under leases 194 179 874 43 1,290 Overdraft and invoice financing 1,583 - - - 1,583 Loan 453 466 1,977 1,511 4,407 Total 10,927 645 2,851 1,554 15,977 For the year to 31 March 2023 contingent consideration of \u00a3Nil (2022:\u00a31,028,000) is held at FVTPL within financial liabilities. The contingent consideration is based on quoted investments and is therefore designated as level 1 in the fair value hierarchy (see Note 8). At 31 March 2022 Group Less than 6 months Between 6 months and 1 year Between 1 and 5 years More than 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade payables 6,211 - - - 6,211 Accruals 3,016 - - - 3,016 Obligations under leases 153 150 864 - 1,167 Overdraft and invoice financing 1,762 - - - 1,762 Loans 447 454 2,670 1,716 5,287 Deferred consideration 159 - - - 159 Total 11,748 604 3,534 1,716 17,602 21. Financial instruments and treasury risk management (continued) The following is the maturity analysis of the undiscounted cash flows: At 31 March 2023 Group Less than 6 months Between 6 months and 1 year Between 1 and 5 years Over 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3\u2019000 Trade payables 5,974 - - - 5,974 Accruals 2,723 - - - 2,723 Obligations under leases 237 214 963 43 1,457 Overdraft and invoice financing 1,583 - - - 1,583 Loan 544 544 2,264 1,658 5,010 Total 11,061 758 3,227 1,701 16,747 At 31 March 2022 Group Less than 6 months Between 6 months and 1 year Between 1and 5 years Over 5 years Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3\u2019000 Trade payables 6,211 - - - 6,211 Accruals 3,016 - - - 3,016 Obligations under leases 204 194 995 - 1,393 Overdraft and invoice financing 1,762 - - - 1,762 Loan 523 523 2,994 1,910 5,950 Contingent and deferred consideration 1,187 - - - 1,187 Total 12,903 717 3,989 1,910 19,519 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-439": { "value": "Market risk Market risk is the risk that arises from movements in stock prices, interest rates, exchange rates, and commodity prices. Market risk for the 31 March 2023 year end is reflected within the interest rate and foreign currency risk which are discussed further below. Interest rate risk The Group\u2019s interest rate exposure arises mainly from its interest-bearing borrowings. The Group finances its operations through a mixture of debt associated with working capital facilities and equity. The Group is exposed to changes in interest rates on its floating rate working capital facilities. The variability and scale of these facilities is such that the Group does not consider it cost effective to hedge against this risk. The Group also secured a fixed rate mortgage for a 15 year term, 11.5 years remaining, secured on the property with an interest rate of 3.04% fixed for the first 10 years, 6.5 years remaining, of the loan, therefore reducing the interest rate risk. The interest charge on the mortgage for the year ended 31 March 2023 was \u00a377,000 (2022: \u00a383,000). On 3 September 2021, the Company took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the prior year. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. The interest charge on the term loan for the period to 31 March 2023 was \u00a3111,000 (2022: \u00a343,000). A 1% increase in the interest rate would have resulted in an additional charge of \u00a322,000 (2022: \u00a313,000). Interest rate sensitivity The interest rate sensitivity is based upon the Group\u2019s borrowings over the year assuming a 1% increase or decrease which is used when reporting interest rate risk internally to key management personnel. A 1% increase in bank base rates would reduce Group pre-tax profits by \u00a3114,000 (2022: \u00a375,000). A 1% decrease would have the opposite effect. The Group\u2019s sensitivity to interest rates has changed during the current year due to the current economic climate, which has had the impact of increasing BOE base rates. Foreign currency risks The Group operates in a number of markets across the world and is exposed to foreign currency transaction and translation risks arising on the purchase and sales of goods in particular with respect to the US dollar and Euro. Transaction risk arises on income and expenditure in currencies other than the functional currency of each Group Company. The magnitude of this risk is relatively low as the majority of the Group\u2019s income and expenditure are denominated in the functional currency. Approximately 0% (2022: 0%) of the Group\u2019s income is denominated in US dollars and 2% (2022: 2%) in Euros. Approximately 4% (2022: 4%) of the Group\u2019s expenditure is denominated in US dollars and 4% (2022: 5%) in Euros. Foreign currency sensitivity A 5% strengthening of sterling would result in a \u00a3145,000 (2022: \u00a3163,000) increase in profits and equity. A 5% weakening in sterling would result in a \u00a3161,000 (2022: \u00a3180,000) reduction in profits and equity. When appropriate the Group utilises currency derivatives to hedge against significant future transactions and cash flow. There were no outstanding contracts as at 31 March 2023 or 31 March 2022. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-440": { "value": "Credit risk Credit risk is the risk of financial loss to the Group if a customer fails to meet its contractual obligations. Trading exposures are monitored by the operational companies against agreed policy levels. Credit insurance with a world leading insurer is employed across the majority of our trade debtors. At 31 March 2023 all trade debtors (2022: all) are covered by credit insurance with a cover of 90% of the debtor balances. Non-trading financial exposures are incurred only with the Group\u2019s bankers or other institutions with prior approval of the Board of Directors. The majority of trade receivables are with retail customers. The maximum exposure to credit risk is represented by the carrying amount of those financial assets in the balance sheet. Impairment provisions on trade receivables have been disclosed in note 19. The credit risk on liquid funds such as cash and cash equivalents is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-441": { "value": "Cash flow and liquidity risk Liquidity risk arises from the Group\u2019s management of working capital. It is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due. The Group manages its working capital requirements through overdrafts and invoice finance facilities. These facilities were renewed in March 2023 for a further 12 months. The maturity profile of the committed bank facilities is reviewed regularly and such facilities are extended or replaced well in advance of their expiry. The Group has complied with the terms of these facilities. At 31 March 2023 the Group had available \u00a34,327,000 (2022: \u00a36,288,000) of undrawn committed borrowing facilities in respect of which all conditions precedent had been met. The Group has a fixed rate mortgage for a 15 year term secured on the property with an interest rate of 3.04% fixed for the next 6.5 years of the loan. The Company also took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the prior year. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-454": { "value": "For the year to 31 March 2023 contingent consideration of \u00a3Nil (2022:\u00a31,028,000) is held at FVTPL within financial liabilities. The contingent consideration is based on quoted investments and is therefore designated as level 1 in the fair value hierarchy (see Note 8). ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-452": { "value": "For the year to 31 March 2023 contingent consideration of \u00a3Nil (2022:\u00a31,028,000) is held at FVTPL within financial liabilities. The contingent consideration is based on quoted investments and is therefore designated as level 1 in the fair value hierarchy (see Note 8). ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-442": { "value": "For the year to 31 March 2023 contingent consideration of \u00a3Nil (2022:\u00a31,028,000) is held at FVTPL within financial liabilities. The contingent consideration is based on quoted investments and is therefore designated as level 1 in the fair value hierarchy (see Note 8). ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-415": { "value": " 22 Trade and other payables and corporation tax Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade payables 5,974 6,211 - - Social security and other taxes 1,139 900 3 1 Accrued expenses 2,723 3,016 15 18 Amounts payable to subsidiary undertakings - - 35 35 Corporation tax payable 3 - - 46 Total 9,839 10,127 53 100 The Directors consider the carrying amount of trade payables approximates to fair value. Amounts payable to subsidiary undertakings are unsecured, interest free and repayable on demand. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-18": { "value": "22 Trade and other payables and corporation tax Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade payables 5,974 6,211 - - Social security and other taxes 1,139 900 3 1 Accrued expenses 2,723 3,016 15 18 Amounts payable to subsidiary undertakings - - 35 35 Corporation tax payable 3 - - 46 Total 9,839 10,127 53 100 The Directors consider the carrying amount of trade payables approximates to fair value. Amounts payable to subsidiary undertakings are unsecured, interest free and repayable on demand. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-19": { "value": "23 Lease liabilities Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Amounts payable under leases Within one year 373 303 - - Between two to five years 874 864 - - After five years 43 - - - At 31 March 1,290 1,167 - - Group \u00a3000 At 1 April 2022 1,167 New lease 493 Disposal (35) Interest expense 101 Lease payments (436) At 31 March 2023 1,290 The Group expensed to the consolidated income statement and incurred a cash outflow of \u00a3216,000 for leases with a lease term of 12 months or less. The additions, disposals, depreciation and the carrying values of right-of-use assets are shown in note 16. 32 Operating leases Company The Company has entered into an operating lease with its subsidiary Potter & Moore Innovations Ltd following the purchase of the Peterborough site in October 2019. The lease has a term of 20 years. Future minimum rentals receivable under operating leases as at 31 March are as follows: 2023 2022 Within one year 350 350 Between one and two years 350 350 Between two and three years 350 350 Between three and four years 350 350 Between four and five years 350 350 More than five years 4,050 4,400 ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-20": { "value": "24 Borrowings Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Bank overdraft 26 495 - - Borrowings under invoice finance facilities 1,557 1,267 - - Borrowings under mortgage and loan repayable within one year 919 901 178 172 Borrowings under mortgage and loan repayable between two to five years 1,977 2,669 778 754 Borrowings under mortgage repayable after more than five years 1,511 1,717 1,511 1,717 Total 5,990 7,049 2,467 2,643 The Directors consider the carrying amount of borrowings approximates to fair value. The borrowings in relation to the bank overdrafts are repayable on demand or within one year. Borrowings totalling \u00a3Nil (2022: \u00a322,000) are denominated in US Dollars, all other borrowings are denominated in Sterling. The Directors estimate that the fair value of the Group\u2019s borrowings approximates to the carrying value. On 16 October 2019, the Company took out a mortgage of \u00a33,040,000 to fund part of the purchase of the freehold property at Peterborough it previously occupied as a tenant. The mortgage is for a 15 year term secured on the property with an interest rate of 3.04% fixed for the first 10 years of the loan. Monthly repayment on the mortgage is \u00a321,000 per month. On 3 September 2021, the Company took out a term loan of \u00a33,000,000 to fund part of the purchase of the acquisitions in the financial year ended 31 March 2022. The term loan is for a 4 year term secured on the assets of the Group with an interest rate of 2.70% above the Bank of England base rate. Monthly repayment on the loan is \u00a370,000 per month. 24 Borrowings (continued) During the year ended 31 March 2022 the invoice finance facilities were increased by \u00a31.5m to accommodate the additional funding requirements of Emma Hardie and Brodie & Stone. The invoice finance facility permits the drawdown of 85% of eligible debts with an interest rate of 2.19% above the Bank of England base rate. The facility has been renewed for the year ended 31 March 2023 at the same level and rate as the prior year. The bank holds a first legal charge dated 16 October 2019 over the freehold property at Peterborough and a debenture including fixed charge over all present and freehold lease property. The bank overdraft is secured by fixed and floating charges over all the assets of the Group. The invoice finance facility is secured on the trade receivables and a floating charge on all of the assets of the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-21": { "value": "25 Share capital Ordinary shares of 1p each \u00a3000 Number At 1 April 2021 648 64,852,243 Issued in the year 49 4,903,940 At 31 March 2022 697 69,756,183 Issued in the year 3 273,400 At 31 March 2023 700 70,029,583 The Company has one class of ordinary shares which carry no right to fixed income. All of the shares are issued and fully paid. The total proceeds from the issue of shares from the exercise of share options in the year was \u00a374,000 (2022: \u00a3564,000). During the year, the Company agreed a buy back of 1,600,000 Consideration Shares for an aggregate consideration of \u00a3576,000. The consideration was based on the price of 36p per ordinary share being the on-market price at the time of the transaction. All purchases are for the purpose of the finalisation of the Emma Hardie acquisition. During the prior year the EBT purchased 215,259 ordinary shares in Creightons Plc at a cost of \u00a30.24m, an average price per share of \u00a31.09. All purchases are for the purpose of satisfying the Group\u2019s share options under the employee schemes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-416": { "value": "25 Share capital Ordinary shares of 1p each \u00a3000 Number At 1 April 2021 648 64,852,243 Issued in the year 49 4,903,940 At 31 March 2022 697 69,756,183 Issued in the year 3 273,400 At 31 March 2023 700 70,029,583 The Company has one class of ordinary shares which carry no right to fixed income. All of the shares are issued and fully paid. The total proceeds from the issue of shares from the exercise of share options in the year was \u00a374,000 (2022: \u00a3564,000). During the year, the Company agreed a buy back of 1,600,000 Consideration Shares for an aggregate consideration of \u00a3576,000. The consideration was based on the price of 36p per ordinary share being the on-market price at the time of the transaction. All purchases are for the purpose of the finalisation of the Emma Hardie acquisition. During the prior year the EBT purchased 215,259 ordinary shares in Creightons Plc at a cost of \u00a30.24m, an average price per share of \u00a31.09. All purchases are for the purpose of satisfying the Group\u2019s share options under the employee schemes. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-22": { "value": "26 Equity settled share-based payments The Company has a share option scheme which is open to any employee of the Group. Options granted under the scheme are for nil consideration and are exercisable at a price equal to the quoted market price of the Company\u2019s shares on the date of the grant except for the share options granted on 08 July 2020 which were issued at a discount of 14p to the market price on the date of issue. The vesting period is 3 years. If the options remain unexercised after a period of 10 years from the date of grant, the option expires. Options are forfeited if the employee leaves the Group before options vest. Fair value is calculated using the Black-Scholes model as below. Ordinary shares of 1p each 2023 2022 Number Weighted average exercise price Number Weighted average exercise price Outstanding at the beginning of the period 10,013,960 44.05p 11,138,500 34.00p Granted in the period 300,000 30.17p 2,495,000 91.95p Exercised in the period (273,400) 26.80p (2,303,940) 24.48p Lapsed in the period (775,000) 72.48p (1,315,600) 84.07p Outstanding at the end of the period 9,265,560 30.62p 10,013,960 44.05p 26 Equity settled share-based payments (continued) Share options outstanding at the end of the year have the following expiry dates and exercise prices: Granted Exercise period Number Exercise price Nov-14 2017 \u2013 2024 1,300,000 5.50p Sep-15 2019 \u2013 2025 50,000 4.50p Oct-18 2021 \u2013 2028 3,568,060 26.80p Jul-20 2023 \u2013 2030 800,000 36.00p Nov-20 2023 \u2013 2030 800,000 48.00p Mar-21 2024 \u2013 2031 1,212,500 74.50p Nov-21 2024 - 2031 1,135,000 97.73p Mar-22 2025 \u2013 2032 100,000 61.67p Dec-22 2025 \u2013 2032 300,000 30.17p Outstanding at the end of the period 9,265,560 41.73p The weighted average share price at the date of exercise for share options exercised during the period was 26.8p. The options outstanding at 31 March 2023 had a weighted average exercise price of 41.73p, and a weighted average remaining contractual life of 6.2 years. The number of currently exercisable share options at 31 March 2023 is 4,918,060 (2022: 5,221,460). The weighted average exercise price of current exercisable options is 20.94p. In the year ended 31 March 2023, options were granted on 16 December 2022. The aggregate of the estimated fair values of the options granted on those dates is \u00a30.1m. In the year ended 31 March 2022, options were granted on 10 November 2021 and 24 March 2022. The aggregate of the estimated fair values of the options granted on those dates is \u00a32.29m. The share options granted during each period have been valued using a Black-Scholes model. The inputs to the Black-Scholes model are as follows: Year ended 31-Mar 2023 Issue date 18-Oct-18 08-Jul-20 05-Nov-20 16-Mar-21 10-Nov-21 24-Mar-22 16-Dec-22 Weighted average share price (pence) 26.80p 50.00p 48.00p 74.50p 97.73p 61.67p 30.17p Weighted average exercise price (pence) 26.80p 36.00p 48.00p 74.50p 97.73p 61.67p 30.17p Expected volatility (%) 38.50% 49.67% 50.10% 40.20% 37.45% 42.11% 48.60% Expected life - years 3 3 3 3 3 3 3 Risk free rate (%) 0.75% 0.75% 0.75% 0.75% 0.32% 0.32% 5.80% Expected dividends (pence) - - - - - - - Year ended 31-Mar 2022 Issue date 18-Oct-18 08-Jul-20 05-Nov-20 16-Mar-21 10-Nov-21 24-Mar-22 Weighted average share price (pence) 26.80p 50.00p 48.00p 74.50p 97.73p 61.67p Weighted average exercise price (pence) 26.80p 36.00p 48.00p 74.50p 97.73p 61.67p Expected volatility (%) 38.50% 49.67% 50.10% 40.20% 37.45% 42.11% Expected life - years 3 3 3 3 3 3 Risk free rate (%) 0.75% 0.75% 0.75% 0.75% 0.32% 0.32% Expected dividends (pence) - - - - - - Expected volatility was determined by calculating the historical volatility of the share price over a basket of similar businesses over the previous two years. The Group recognised total expenses of \u00a3101,000 (2022: \u00a3330,000) related to share-based payments. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-23": { "value": "27 Retirement benefit scheme The Group operates defined contribution schemes for employees. The assets of the schemes are held separately from those of the Group. The Group also entered into an auto-enrolment pension scheme on 1 April 2014. The charge in the consolidated income statement in the year was \u00a3438,000 (2022: \u00a3484,000) and cash contributions were \u00a3444,000 (2022: \u00a3470,000). ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-24": { "value": "28 Capital commitments Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Contracts placed for future capital expenditure not provided for in the financial statements 144 396 - - 33 Guarantees and other financial commitments The Group has given a class guarantee facility with its bankers to HMRC in respect of import duties and VAT with a limit of \u00a3100,000 (2022: \u00a3100,000). The Group has entered into two cross guarantees with various other Group companies to secure their banking facilities one dated 10 August 2016, and one dated 25 March 2004. The Group has entered into a purchase credit card facility via its bankers with a limit of \u00a330,000 (2022: \u00a330,000) ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-417": { "value": "28 Capital commitments Group Company 2023 2022 2023 2022 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Contracts placed for future capital expenditure not provided for in the financial statements 144 396 - - 33 Guarantees and other financial commitments The Group has given a class guarantee facility with its bankers to HMRC in respect of import duties and VAT with a limit of \u00a3100,000 (2022: \u00a3100,000). The Group has entered into two cross guarantees with various other Group companies to secure their banking facilities one dated 10 August 2016, and one dated 25 March 2004. The Group has entered into a purchase credit card facility via its bankers with a limit of \u00a330,000 (2022: \u00a330,000) ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-25": { "value": "29 Related party transactions Transactions between the parent Company and its subsidiaries The amounts owed by and to subsidiary companies are: 2023 2022 \u00a3000 \u00a3000 Amounts receivable from subsidiary undertakings 4,233 4,455 Amounts payable to subsidiary undertakings (35) (35) The Company received a dividend of \u00a3Nil (2022: \u00a3428,000) from Potter & Moore Innovations Limited. During the year ended 31 March 2023 the Company charged rental charges of \u00a3350,000 (2022: \u00a3350,000) to Potter & Moore Innovations Limited. Carty Johnson Limited Carty Johnson Limited, a Company of which Mr Johnson is a Director and controlling shareholder provides internet support services. The following amounts were charged in the year: Year ended 31-Mar Year ended 31-Mar 2023 2022 \u00a3000 \u00a3000 Charges for internet support services 58 37 Amounts owed to Carty Johnson Limited Year ended 31-Mar Year ended 31-Mar 2023 2022 \u00a3000 \u00a3000 Amounts payable - - 29 Related party transactions (continued) Saxon Coast Consultants Limited Saxon Coast Consultants Limited, a Company of which Mr O\u2019Shea is a Director and a controlling shareholder provides Company secretarial services. The following amounts were charged in the year: Year ended 31-Mar Year ended 31-Mar 2023 2022 \u00a3000 \u00a3000 Charges for Company secretarial services 21 23 There were no amounts owed to Saxon Coast Consultants Limited at 31 March 2023 (2022: \u00a3Nil). Details of the remuneration paid to related parties (as well as any salaries and bonuses waived) is included in the Directors Remuneration Report on pages 34 to 43. Remuneration of key management personnel The remuneration of the Directors, who are the key management personnel of the Group, is set out below in aggregate for each of the categories specified in IAS 24, \u2018Related Party Disclosure\u2019. Further information about the remuneration of individual Directors is provided in the audited part of the Directors\u2019 Remuneration Report on pages 34 to 43. Year ended 31-Mar Year ended 31-Mar 2023 2022 \u00a3000 \u00a3000 Salaries and other short term benefits 517 557 Total 517 557 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-26": { "value": "30 Notes supporting the cash flow statement Group Analysis of changes in net debt Overdraft Invoice Financing Mortgage Loan Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 2022 495 1,267 2,642 2,645 7,049 Cash flows (600) 290 (252) (816) (1,378) Interest accruing 131 - 77 111 319 At 31 March 2023 26 1,557 2,467 1,940 5,990 Overdraft Invoice Financing Mortgage Loan Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 2021 - - 2,812 - 2,812 Cash flows 495 1,267 (253) 2,603 4,112 Interest accruing - - 83 42 125 At 31 March 2022 495 1,267 2,642 2,645 7,049 The movement in lease liabilities in the year is analysed per note 23. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-27": { "value": "31 Deferred tax The movement in deferred tax provision is analysed as follows. Group \u00a3000 At 1 April 2021 (339) Recognised in the income statement 214 Recognised directly through equity 243 Deferred tax on intangibles 2,522 At 31 March 2022 2,640 Recognised in the income statement (5) Recognised directly through equity 303 Deferred tax on intangibles 4 At 31 March 2023 2,942 Deferred tax is represented by: Year ended 31-Mar 2023 Year ended 31-Mar 2022 \u00a3000 \u00a3000 Capital allowances in advance of depreciation 638 629 Share based payments (112) (497) Acquisitions 2,526 2,522 Other temporary differences (110) (14) Net deferred tax (asset) / liability 2,942 2,640 On 3 March 2021, it was substantively enacted that the rate of corporation tax from 1 April 2023 would increase from 19% to 25%, and therefore this has been considered when calculating deferred tax at the reporting date. Deferred tax balances at the reporting date are measured at 25% (2022: 19%). Accelerated tax depreciation PPE Provision Share based payment Acquisitions Losses carried forward Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 2022 629 (14) (497) 2,522 - 2,640 Charged to profit 9 30 82 - (126) (5) Recognised in goodwill - - - 4 - 4 Credited directly through equity - - 303 - - 303 At 31 Mar 2023 638 16 (112) 2,526 (126) 2,942 Deferred tax on acquisitions relates to the deferred tax liability in relation to the valuation of brands acquired during the prior year. Brands of \u00a310,088,000 were acquired during the prior year, see Note 8 for further details. The movement in the deferred tax assets and liabilities during the prior year is shown below: Accelerated tax depreciation PPE Provision Share based payment Acquisitions Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 2021 304 (10) (633) - (339) Charged to profit 325 (4) (107) - 214 Recognised in goodwill - - - 2,522 2,522 Credited directly through equity - - 243 - 243 At 31 Mar 2022 629 (14) (497) 2,522 2,640 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-443": { "value": "33 Guarantees and other financial commitments The Group has given a class guarantee facility with its bankers to HMRC in respect of import duties and VAT with a limit of \u00a3100,000 (2022: \u00a3100,000). The Group has entered into two cross guarantees with various other Group companies to secure their banking facilities one dated 10 August 2016, and one dated 25 March 2004. The Group has entered into a purchase credit card facility via its bankers with a limit of \u00a330,000 (2022: \u00a330,000) ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-28": { "value": "34 Employee Beneficial Trust (EBT) The Company created an Employee Beneficial Trust on 29 October 2021. The Trust was created to purchase and hold shares in Creightons Plc to satisfy share awards under the Groups share option scheme. There has been no movement in the EBT during the year ended 31 March 2023. During the prior year the EBT purchased 215,259 ordinary shares in Creightons Plc at a cost of \u00a30.24m, an average price per share of \u00a31.09.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-418": { "value": "34 Employee Beneficial Trust (EBT) The Company created an Employee Beneficial Trust on 29 October 2021. The Trust was created to purchase and hold shares in Creightons Plc to satisfy share awards under the Groups share option scheme. There has been no movement in the EBT during the year ended 31 March 2023. During the prior year the EBT purchased 215,259 ordinary shares in Creightons Plc at a cost of \u00a30.24m, an average price per share of \u00a31.09.", "dimensions": { "concept": "creightonsplc:DescriptionOfEmployeeBenefitTrustExplanatory", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } }, "fact-419": { "value": "1210 Lincoln Road Peterborough PE4 6ND", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800WROWAJUBGSAJ57", "period": "2022-04-01T00:00:00/2023-04-01T00:00:00" } } } }